Professional Documents
Culture Documents
1. Cul es tu edad?
11 - 16
17 - 22
23 - 28
29 - 40
2. Toma bebidas energizantes?
Si
3. Estas dispuesto a comprar bebidas energizantes?
Si
4. Cuntas unidades consume?
2/mes
4/mes
8/mes
10/mes
12/mes
6/mes
5. Qu precio estaria dispuesto a pagar?
S/.
S/.
S/.
S/.
1.00
1.20
1.50
2.00
Pregunta N01
Respuesta
11 - 16
17 - 22
23 - 28
29 - 40
Xi
14
20
26
35
f
11
38
33
18
100
Totales
Pregunta N02
Respuesta
Si
No
Total
Pregunta N03
Respuesta
Si
No
Total
Pregunta N04
Respuesta
Xi*f
148.5
741
841.5
621
2352
%
98
2
100
98%
2%
100%
%
86
14
100
86%
14%
100%
N
13
11
27
33
16
100
Xi*f
26
44
216
330
192
808
%
13.0%
11.0%
27.0%
33.0%
16.0%
100.0%
Total
N
43
26
28
3
100
Xi*f
43
31.2
42
6
122.2
%
43.0%
26.0%
28.0%
3.0%
100.0%
Pregunta N06
Respuesta
Bodega/tienda
Ambulantes
Supermecados
Total
N
63
8
29
100
%
63.0%
8.0%
29.0%
100.0%
Pregunta N07
Respuesta
Siempre
N
53
%
53.0%
2
4
8
10
12
Total
Pregunta N05
Respuesta
1.00
1.20
1.50
2.00
A veces
Nunca
Total
26
21
100
26.0%
21.0%
100.0%
%
11.0%
38.0%
33.0%
18.0%
100.0%
x=
x=
x=
S/.
23.5
/mes
1.20
Aos
Cuadro 2.1
Poblacion Joven
Aos
Poblacin
2015
307606
Promedio de Personas/familia =
4 INEI
Cuadro 2.2
Mercado Potencial Anual
Aos
Poblacin
2016
2017
2018
2019
2020
312,528
317,528
322,608
327,770
333,014
Mercado
Negativo
6,251
6,351
6,452
6,555
6,660
Tasa de crecimiento =
Mercado Potencial
306,277
311,177
316,156
321,215
326,354
1.60%
Poblacin
2016
2017
2018
2019
2020
306,277
311,177
316,156
321,215
326,354
Mercado
Disponible
263,398
267,612
271,894
276,245
280,664
86%
Consumo
Promedio
Demanda
Disponible
96.0
96.0
96.0
96.0
96.0
25,286,229
25,690,773
26,101,839
26,519,510
26,943,786
96
Demanda
Dirigida
2016
2017
2018
2019
2020
25,286,229
25,690,773
26,101,839
26,519,510
26,943,786
Participacin
Mercado
505,724.00
513,815.00
522,036.00
530,390.00
538,875.00
2.00%
Cuadro 6.1
Ingresos Anuales
Periodo
Programa de Ventas
Precio de Venta Unitario
Ingresos
Precio de Venta Unitario
Cuadro 6.2
Costo Anual de Materia Prima
Periodo
Materia Prima e insumos
Envases, tapas
Total S/.
2016
505,724
1.20
606,869
2017
513,815
1.20
616,578
1.2
2016
4,495,886
657,441
5,153,328
2017
4,567,815
667,960
5,235,775
Cantidad
Sueldo
Cuadro 6.3
Costo Anual de Mano de Obra Directa
Descripcin
Operarios produccin
Operarios horneado
Operario etiquetado
Control de calidad
Total S/.
Sueldos por ao
Cuadro 6.4
Gastos Indirectos de Fabricacin
Descripcin
Servicios Bsicos
Mano de Obra Indirecta
Depreciacin
Total S/.
2
1
1
1
14
2016
3120.00
36135.00
5230.50
46501.5
750.0
750.0
750.0
1,000.0
D.L. 728
2017
3120.00
36135.00
5230.50
46502.5
Cantidad
Precio Unitario
S/.
6,000.00
1
12
2
1
1
1,500.00
360.00
1,250.00
240.00
300.00
Licuadora
Boles
Paletas
Congeladora
Juego de Utencilios
Juego de Medidores
1
6
3
1
1
1
350.00
180.00
12.00
2,000.00
60.00
60.00
Instrumentos
Balanza
500.00
Otros
Extintores
Tachos de basura
2
4
260.00
32.00
13,104.00
Total S/.
Gastos Administrativos
Descripcin
Sueldo
Administrador
Total Anual
750.0
750.0
#VALUE!
0.0
550.00
Total S/.
Gastos Ventas
Descripcin
Cantidad
15
4680
17
Sueldo
400.00
2.00
40.00
40.00
Total S/.
Descripcin
Materiales Directos
Costo Unitario
Costo Total
5,153,327.56
5,153,327.56
Mano de Obra
65,540.00
65,540.00
46,501.50
46,501.50
5,265,369.06
9,420.00
9,420.00
8,209,044.60
8,190,000.00
Otros
Depreciacin
12,768.00
6,276.60
Costo Total S/.
13,483,833.66
13,483,833.66
2018
522,036
1.20
626,443
2019
530,390
1.20
636,468
2020
538,875
1.20
646,650
2018
4,640,900
678,647
5,319,547
2019
4,715,167
689,507
5,404,674
2020
4,790,599
700,538
5,491,136
Total Anual
CTS
SEGURO
21,000.0
10,500.0
10,500.0
14,000.0
2018
3120.00
36135.00
5230.50
46503.5
Tasa %
Depreciacin
750.00
750.00
750.00
1,000.00
78.75
78.75
78.75
105.00
2019
3120.00
36135.00
5230.50
46504.5
2020
3120.00
36135.00
5230.50
46505.5
Depreciacin S/.
20%
1,200.00
10%
50%
20%
20%
25%
150.00
2,160.00
500.00
48.00
75.00
Asignacin
Familiar
75.00
75.00
75.00
75.00
25%
10%
50%
20%
50%
50%
87.50
108.00
18.00
400.00
30.00
30.00
20%
100.00
50%
50%
260.00
64.00
5,230.50
CTS
SEGURO
750.00
750.00
78.75
78.75
14
Comisiones
250.00
Cantidad
14
Asignacin
Familiar
75.00
75.00
7,700.00
7,850.00
Total S/.
9,100.00
9,360.00
680.00
600.00
19,740.00
Total Anual
Benefcios
#VALUE!
0.00
26.6624357555
Costo Variable
Costo Fijo
5,153,327.56
8,330,506.10
Total Anual
Benefcios
3690.00
1845.00
1845.00
2160.00
Total S/.
24,690.00
12,345.00
12,345.00
16,160.00
65,540.00
Detalle
Unidad de Transporte
Muebles y Enseres
Instrumentos
Otros
Total S/.
Total S/.
#VALUE!
0.00
Descripcin
Mercadera
Mano de Obra
Otros Gastos Indirectos
Utiles limpieza y otros
Total Costo
Gastos Administrativos
Personal
Gastos de Ventas
Personal
Otros
Depreciacin
Costo Total S/.
Depreciacin
1,200.00
3,606.50
100.00
324.00
5,230.50
30,000.00
25,000.00
20,000.00
15,000.00
10,000.00
5,000.00
0.00
8000
Costo Unitario
Costo Total
0.00
0.00
0.00
0.00
os
0.00
0.00
0.00
0.00
0.00
0.00
0.00
C.F
Ventas
o Total S/.
0.00
0.00
0.00
#DIV/0!
Punto de Equilibrio
30,000.00
25,000.00
20,000.00
15,000.00
10,000.00
5,000.00
0.00
8000
10000
12000
Column R
0.00
3.00
14000
Column S
10000
20000
16000
18000
Column T
20000
22000
000
20000
22000
12,000.00
24,000.00
25,822.50
25,822.50
Lista de Materiales
500 g
Harina preparada
Huevos
Leche
Azcar
Levadura
Mantequilla
Vainilla
Etiquetas
Envases
Cantidad
Unidad
0.5 kg
0.25 kg
0.35 l
0.025 kg
0.005 kg
0.125 kg
0.005 l
1 unidad
1 unidad
Precio Unitario
8.5
5
3.5
2
23
12
100
0.3
1.0
Total Cantidad
4.25
1.25
1.225
0.05
0.115
1.5
0.5
8.89
0.3
1
1.3
2019
2254157.5
662987.5
649727.75
26519.5
60994.85
795585
265195
###
151,717.20
154144.5
156610.8
159117
505,724.00
513815
522036
530390
657,441.20 667,959.50 678,646.80 689,507.00
130
50
80
260
3120
3120
Descripci
n
Cantidad
Jefe de
Produccin
Personal limp
3120
Sueldo
3120
Total Anual
1,500.00 21,000.00
750.00 10,500.00
14
2020
2290218.75
673593.75
660121.875
26943.75
61970.625
808312.5
269437.5
###
161662.5
538875
700,537.50
3120
CTS
1,500.00
750.00
SEGURO
157.50
78.75
2790.00
1845.00
Total S/.
23,790.00
12,345.00
36,135.00
Cuadro 5.1
Inversin Total
Descripcin
Sub Total
42,110.00
31,968.00
9,350.00
500.00
292.00
1,850.00
1,500.00
350.00
4,509,886.36
10,000.00
4,495,886.36
4,000.00
Total Inversin S/.
Cuadro 5.2
Inversin Activo Fijo Tangible
Detalle
Cantidad
Precio Unitario
S/.
Unidades de Transporte
Muebles y Enseres
Estantes
Vitrinas
Escritorios
Sillas
PC
Instrumentos
Otros
Extintores
Tachos de basura
15,984.00
10
3
5
12
3
150.00
120.00
250.00
20.00
2,000.00
500.00
2
4
130.00
8.00
Total S/.
Cuadro 5.3
Inversin Activo Fijo Intangible
Detalle
Estudio de Mercado
Gastos de organizacin
Proyecto de inversin
Total S/.
Total S/.
250.00
100.00
1500.00
1850.00
Cuadro 5.4
Inversin Capital de Trabajo
Detalle
Subtotal S/.
Mercaderia
Caja chica
Otros
Alquiler de local
Material publicitario
Combustibles
Imprevistos
4,495,886.36
10,000.00
4,495,886.36
10,000.00
4,000.00
1,500.00
500.00
500.00
1,500.00
Total S/.
Cuadro N5.5
Estructura del Capital
Detalle
Recursos propios
Financiamiento
Total
Total S/.
4,509,886.36
S/.
70,000.00
4,483,846.36
4,553,846.36
%
1.5%
98.5%
100.0%
Total
43,960.00
%
0.97%
4,509,886.360
99.03%
4,553,846.36
100.00%
Precio Total
TOTAL
31,968.00
31,968.00
9,350.00
1,500.00
360.00
1,250.00
240.00
6,000.00
500.00
500.00
292.00
260.00
32.00
42,110.00
Periodo
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
35
36
37
38
39
40
Monto Prstamo
4,483,846.36
4,433,224.05
4,381,968.96
4,330,073.18
4,277,528.70
4,224,327.42
4,170,461.12
4,115,921.49
4,060,700.12
4,004,788.48
3,948,177.94
3,890,859.78
3,832,825.13
3,774,065.06
3,714,570.48
3,654,332.22
3,593,340.98
3,531,587.35
3,469,061.80
3,405,754.68
3,341,656.22
3,276,756.53
3,211,045.60
3,144,513.28
3,077,149.30
3,008,943.28
2,939,884.68
2,869,962.84
2,799,166.99
2,727,486.18
2,654,909.37
2,581,425.35
2,507,022.77
2,431,690.16
2,355,415.90
2,278,188.21
2,199,995.17
2,120,824.72
2,040,664.63
1,959,502.55
1,877,325.94
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
tasa =
nPer =
Prstamo =
Anualidad =
1,794,122.12
1,709,878.26
1,624,581.35
1,538,218.22
1,450,775.56
1,362,239.86
1,272,597.47
1,181,834.54
1,089,937.08
996,890.91
902,681.65
807,294.78
710,715.57
612,929.13
513,920.35
413,673.96
312,174.50
209,406.29
105,353.47
0.00
15%
60
4,483,846.36
S/. -106,670.39
Cuadro N 5.6
Resumen del Servicio de Deuda
Ao
Amortizacin
1
651,021.23
2
755,675.83
3
877,154.13
4
1,018,160.62
5
1,181,834.54
Total
2,283,851.19
Capital
Interes
0.00
50,622.31
51,255.09
51,895.78
52,544.48
53,201.28
53,866.30
54,539.63
55,221.37
55,911.64
56,610.54
57,318.17
58,034.64
58,760.08
59,494.58
60,238.26
60,991.24
0.00
56,048.08
55,415.30
54,774.61
54,125.91
53,469.11
52,804.09
52,130.76
51,449.02
50,758.75
50,059.86
49,352.22
48,635.75
47,910.31
47,175.81
46,432.13
45,679.15
Cuota
0.00
106,670.39
106,670.39
106,670.39
106,670.39
106,670.39
106,670.39
106,670.39
106,670.39
106,670.39
106,670.39
106,670.39
106,670.39
106,670.39
106,670.39
106,670.39
106,670.39
61,753.63
62,525.55
63,307.12
64,098.46
64,899.69
65,710.93
66,532.32
67,363.98
68,206.03
69,058.60
69,921.83
70,795.86
71,680.80
72,576.81
73,484.02
74,402.57
75,332.61
76,274.26
77,227.69
78,193.04
79,170.45
80,160.08
81,162.08
82,176.61
44,916.76
44,144.84
43,363.27
42,571.93
41,770.70
40,959.46
40,138.07
39,306.42
38,464.37
37,611.79
36,748.56
35,874.54
34,989.59
34,093.58
33,186.37
32,267.82
31,337.78
30,396.13
29,442.70
28,477.35
27,499.94
26,510.31
25,508.31
24,493.78
106,670.39
106,670.39
106,670.39
106,670.39
106,670.39
106,670.39
106,670.39
106,670.39
106,670.39
106,670.39
106,670.39
106,670.39
106,670.39
106,670.39
106,670.39
106,670.39
106,670.39
106,670.39
106,670.39
106,670.39
106,670.39
106,670.39
106,670.39
106,670.39
83,203.82
84,243.86
85,296.91
86,363.12
87,442.66
88,535.70
89,642.39
90,762.92
91,897.46
93,046.18
94,209.26
95,386.87
96,579.21
97,786.45
99,008.78
100,246.39
101,499.47
102,768.21
104,052.81
105,353.47
23,466.57
22,426.53
21,373.48
20,307.27
19,227.73
18,134.69
17,028.00
15,907.47
14,772.93
13,624.21
12,461.14
11,283.52
10,091.18
8,883.94
7,661.61
6,424.00
5,170.92
3,902.18
2,617.58
1,316.92
106,670.39
106,670.39
106,670.39
106,670.39
106,670.39
106,670.39
106,670.39
106,670.39
106,670.39
106,670.39
106,670.39
106,670.39
106,670.39
106,670.39
106,670.39
106,670.39
106,670.39
106,670.39
106,670.39
106,670.39
4,483,846.36
1,916,377.13
###
Inters
629,023.47
524,368.87
402,890.56
261,884.07
98,210.15
1,556,282.90
Total
1,280,044.70
1,280,044.70
1,280,044.70
1,280,044.70
1,280,044.70
6,400,223.49
Cuadro N 7.0
Flujo de Caja Econmico y Financiero
Periodo
Ingresos por Ventas
Costos de Operacin
Inversin Tangible
Inversin Intangible
Capital de Trabajo
Valor residual
Flujo de Caja Econmico
Aporte de Socios
Prstamo
Amortizacin
Intereses
Flujo de Caja Financiero
Propia
Terceros
2008
2009
606,868.80
#DIV/0!
42,110.00
1,850.00
4,509,886.36
-4,553,846.36
70,000.00
-4,483,846.36
#DIV/0!
651,021.23
629,023.47
#DIV/0!
15%
15%
Cuadro 7.1
Valor Actual Neto Econmico
Periodos
0
1
2
3
4
5
Flujo
-4,553,846.36
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
Cuadro 7.2
VANE con tasas de 56% y 57%
Periodos
0
1
2
3
4
5
TOTAL
Flujo Neto
-4,553,846.36
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
Cuadro 7.3
Interpolando VANE y TIRE
VANE
#DIV/0!
0
#DIV/0!
TIRE
114.00%
#DIV/0!
115.00%
VANE
-4,553,846.36
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
VAN
-4,553,846.36
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
Cuadro 7.4
Valor Actual Neto Financiero
Periodos
0
1
2
3
4
5
Flujo
-4,483,846.36
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
Cuadro 7.5
VANF con tasas de 49% y 50%
Periodos
0
1
2
3
4
5
Total S/.
Flujo Neto
-4,483,846.36
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
Cuadro 7.6
Interpolando VANF y TIRF
VANF
#DIV/0!
0
#DIV/0!
TIRF
138.00%
#DIV/0!
139.00%
1
2
3
4
5
Ingresos
606,868.80
616,578.00
626,443.20
636,468.00
646,650.00
Cuadro 7.7
BENEFICIO/COSTO
Periodos
VANF
-4,483,846.36
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
VAN
-4,483,846.36
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
VAN
527,712.00
466,221.55
411,896.57
363,902.64
321,499.34
2,091,232.10
Cuadro 7.8
Valor Actual Neto Econmico Acumulado
Periodos
0
1
VANE
-4,553,846.36
#DIV/0!
VANE
Acumulado
-4,553,846.36
#DIV/0!
2
3
4
5
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
Cuadro 7.9
Periodo de Recuperacin de Capital
VANE Acumulado
-4,553,846.36
0
#DIV/0!
Aos
0
#DIV/0! Ao
1
12
11.94
1
0.995
30
28.2
1
0.94
#DIV/0!
2010
616,578.00
#DIV/0!
2011
626,443.20
#DIV/0!
2012
636,468.00
#DIV/0!
#DIV/0!
#DIV/0!
755,675.83
524,368.87
#DIV/0!
877,154.13 1,018,160.62
402,890.56
261,884.07
#DIV/0!
#DIV/0!
VAN
-4,553,846.36
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
TIRE
Interes
Interes
2013
646,650.00
#DIV/0!
41694.48
#DIV/0!
1,181,834.54
98,210.15
#DIV/0!
#DIV/0!
114.00%
115.00%
TIRF
Interes
Interes
#DIV/0!
138.00%
139.00%
VAN
-4,483,846.36
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
Egresos
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
VAN
#DIV/0!
#DIV/0!
B/C=
#DIV/0!
14.4 das