1 ESTRUCTURA Y COSTO DE CAPITAL

COSTO
FUENTE DE IMPORTE PONDERACIN FINANCIAMIENTO
FINANCIAMIENTO (BRUTO)
Endeudamiento S/ 1,338,600.00 0.15 18.00%
Capital accionario S/ 7,585,400.00 0.85 25.00%
TOTAL CAPITALES S/ 8,924,000.00 1.00

2 REPORTE DE INVERSIONES
Anexo I ESTRUCTURA
INVERSIONES IMPORTE PONDERACIN ECONMICA
Capital de trabajo S/ 2,552,000.00 0.29
Capital fijo S/ 6,372,000.00 0.71
TOTAL DE INVERSIONES S/ 8,924,000.00 1.00

3 INGRESOS ECONMICOS PROYECTADOS

Anexo II PRODUCTIVIDAD > 1 AOS VENTAS (S.)
1.40 2019 S/ 12,493,600.00
1.80 2020 S/ 16,063,200.00
2.10 2021 S/ 18,740,400.00
2.30 2022 S/ 20,525,200.00
2.90 2023 S/ 25,879,600.00

4 REPORTE DEL SERVICIO DE LA DEUDA

INTERES
N SEMestres CAPITAL CUOTAS
9%
1 S/ 1,338,600.00 S/ 120,474.00 S/ 241,850.72
2 S/ 1,217,223.28 S/ 109,550.10 S/ 241,850.72
3 S/ 1,084,922.66 S/ 97,643.04 S/ 241,850.72
4 S/ 940,714.97 S/ 84,664.35 S/ 241,850.72
5 S/ 783,528.60 S/ 70,517.57 S/ 241,850.72
6 S/ 612,195.46 S/ 55,097.59 S/ 241,850.72
7 S/ 425,442.33 S/ 38,289.81 S/ 241,850.72
8 S/ 221,881.42 S/ 19,969.33 S/ 241,850.74
TOTAL S/ 596,205.78 S/ 1,934,805.78

S/ 1,934,805.78

5 REPORTE DE COSTO DE VENTAS Y GA

FINANCIERO

AOS Gastos de
Costo de ventas Gastos de ventas
Administracin

2019 S/ 7,003,553.50 S/ 1,209,946.50 S/ 777,122.00

2020 S/ 9,145,313.50 S/ 1,566,906.50 S/ 1,026,994.00
2021 S/ 10,751,633.50 S/ 1,834,626.50 S/ 1,214,398.00
2022 S/ 11,823,826.00 S/ 2,014,794.00 S/ 1,340,084.00
 2023 S/ 15,047,626.00 S/ 2,558,461.50 S/ 1,720,354.50
TOTAL S/ 53,771,952.50 S/ 9,184,735.00 S/ 6,078,952.50

6 REPORTE DE DEPRECIACIN DEL ACTIVO FIJO PROY

BIENES INVERSION TASA 2019
Planta de Produccin S/ 2,350,000.00 5% S/ 117,500.00
Maquinaria y Equipo S/ 2,900,000.00 10% S/ 290,000.00
U. de Transporte S/ 985,000.00 20% S/ 197,000.00
Muebles y enseres S/ 62,000.00 10% S/ 6,200.00
Equipos de cmputo S/ 75,000.00 25% S/ 18,750.00
TOTAL S/ 6,372,000.00 S/ 629,450.00

VALOR RESIDUAL S/ 3,257,100.00

7 DEPRECIACIN DE ACTIVO FIJO AO 2019

BIENES % TOTAL PLANTA
100%
Planta de Produccin 5% S/. 117,500
S/. 117,500.00
85%
Maquinaria y Equipo 10% S/. 290,000
S/. 246,500.00
60%
U. de Transporte 20% S/. 197,000
S/. 118,200.00
62%
Muebles y enseres 10% S/. 6,200
S/. 3,844.00
35%
Equipos de cmputo 25% S/. 18,750
S/. 6,562.50
TOTAL S/. 629,450 S/. 492,606.50

DEPRECIACIN DE ACTIVO FIJO AO 2020

BIENES % TOTAL PLANTA
100%
Planta de Produccin 5% S/. 117,500
S/. 117,500.00
85%
Maquinaria y Equipo 10% S/. 290,000
S/. 246,500.00
60%
U. de Transporte 20% S/. 197,000
S/. 118,200.00
62%
Muebles y enseres 10% S/. 6,200
S/. 3,844.00
35%
Equipos de cmputo 25% S/. 18,750
S/. 6,562.50
TOTAL S/. 629,450 S/. 492,606.50

DEPRECIACIN DE ACTIVO FIJO AO 2021

BIENES % TOTAL PLANTA
100%
Planta de Produccin 5% S/. 117,500
S/. 117,500.00
85%
Maquinaria y Equipo 10% S/. 290,000
S/. 246,500.00
 60%
U. de Transporte 20% S/. 197,000
S/. 118,200.00
62%
Muebles y enseres 10% S/. 6,200
S/. 3,844.00
35%
Equipos de cmputo 25% S/. 18,750
S/. 6,562.50
TOTAL S/. 629,450 S/. 492,606.50

DEPRECIACIN DE ACTIVO FIJO AO 2022

BIENES % TOTAL PLANTA
100%
Planta de Produccin 5% S/. 117,500
S/. 117,500.00
85%
Maquinaria y Equipo 10% S/. 290,000
S/. 246,500.00
60%
U. de Transporte 20% S/. 197,000
S/. 118,200.00
62%
Muebles y enseres 10% S/. 6,200
S/. 3,844.00
35%
Equipos de cmputo 25% S/. 15,000
S/. 5,250.00
TOTAL S/. 625,700 S/. 491,294.00

DEPRECIACIN DE ACTIVO FIJO AO 2023

BIENES % TOTAL PLANTA
100%
Planta de Produccin 5% S/. 117,500
S/. 117,500.00
85%
Maquinaria y Equipo 10% S/. 290,000
S/. 246,500.00
60%
U. de Transporte 20% S/. 187,150
S/. 112,290.00
62%
Muebles y enseres 10% S/. 6,200
S/. 3,844.00
35%
Equipos de cmputo 25%
S/. -
TOTAL S/. 600,850 S/. 480,134.00
APITAL
5.31%
COSTO NETO TCCPP
12.69%
12.69% 1.90% 18.00%
25.00% 21.25%
23.15% 24.15%

TIR, TREMA, TD

?
?
24.15%

IO DE LA DEUDA
FECHA DE
AMORTIZACION SALDO FINAL VENCIMIENTO
S/ 121,376.72 S/ 1,217,223.28
S/ 132,300.62 S/ 1,084,922.66
S/ 144,207.68 S/ 940,714.97
S/ 157,186.37 S/ 783,528.60
S/ 171,333.15 S/ 612,195.46
S/ 186,753.13 S/ 425,442.33
S/ 203,560.91 S/ 221,881.42
S/ 221,881.41 S/ 0.00
S/ 1,338,600.00

RTE DE COSTO DE VENTAS Y GASTOS OPERATIVOS PAGADOS

CONTABLE
Total
Planta Administracin Ventas
Subtotal Pagos Depreciacin
60% 10% 7%
S/ 8,990,622.00 S/ 7,496,160.00 S/ 1,249,360.00 S/ 874,552.00 S/ 629,450.00
S/ 11,739,214.00 S/ 9,637,920.00 S/ 1,606,320.00 S/ 1,124,424.00 S/ 629,450.00
S/ 13,800,658.00 S/ 11,244,240.00 S/ 1,874,040.00 S/ 1,311,828.00 S/ 629,450.00
S/ 15,178,704.00 S/ 12,315,120.00 S/ 2,052,520.00 S/ 1,436,764.00 S/ 625,700.00
 S/ 19,326,442.00 S/ 15,527,760.00 S/ 2,587,960.00 S/ 1,811,572.00 S/ 600,850.00
S/ 69,035,640.00 S/ 56,221,200.00 S/ 9,370,200.00 S/ 6,559,140.00 S/ 3,114,900.00

CIACIN DEL ACTIVO FIJO PROYECTADO - LINEA RECTA

2020 2021 2022 2023 TOTAL
S/ 117,500.00 S/ 117,500.00 S/ 117,500.00 S/ 117,500.00 S/ 587,500.00
S/ 290,000.00 S/ 290,000.00 S/ 290,000.00 S/ 290,000.00 S/ 1,450,000.00
S/ 197,000.00 S/ 197,000.00 S/ 197,000.00 S/ 187,150.00 S/ 975,150.00
S/ 6,200.00 S/ 6,200.00 S/ 6,200.00 S/ 6,200.00 S/ 31,000.00
S/ 18,750.00 S/ 18,750.00 S/ 15,000.00 S/ - S/ 71,250.00
S/ 629,450.00 S/ 629,450.00 S/ 625,700.00 S/ 600,850.00 S/ 3,114,900.00

AO 2019
Administracin Ventas
0% 0%
0.00 0.00
0% 15%
0.00 S/. 43,500.00
15% 25%
S/. 29,550.00 S/. 49,250.00
23% 15%
S/. 1,426.00 S/. 930.00
45% 20%
S/. 8,437.50 S/. 3,750.00
S/. 39,413.50 S/. 97,430.00

AO 2020
Administracin Ventas
0% 0%
0.00 0.00
0% 15%
0.00 S/. 43,500.00
15% 25%
S/. 29,550.00 S/. 49,250.00
23% 15%
S/. 1,426.00 S/. 930.00
45% 20%
S/. 8,437.50 S/. 3,750.00
S/. 39,413.50 S/. 97,430.00

AO 2021
Administracin Ventas
0% 0%
0.00 0.00
0% 15%
0.00 S/. 43,500.00
 15% 25%
S/. 29,550.00 S/. 49,250.00
23% 15%
S/. 1,426.00 S/. 930.00
45% 20%
S/. 8,437.50 S/. 3,750.00
S/. 39,413.50 S/. 97,430.00

AO 2022
Administracin Ventas
0% 0%
0.00 0.00
0% 15%
0.00 S/. 43,500.00
15% 25%
S/. 29,550.00 S/. 49,250.00
23% 15%
S/. 1,426.00 S/. 930.00
45% 20%
S/. 6,750.00 S/. 3,000.00
S/. 37,726.00 S/. 96,680.00

AO 2023
Administracin Ventas
0% 0%
0.00 0.00
0% 15%
0.00 S/. 43,500.00
15% 25%
S/. 28,072.50 S/. 46,787.50
23% 15%
S/. 1,426.00 S/. 930.00
45% 20%
S/. - S/. -
S/. 29,498.50 S/. 91,217.50
 TOTAL

S/ 9,620,072.00
S/ 12,368,664.00
S/ 14,430,108.00
S/ 15,804,404.00
S/ 19,927,292.00
S/ 72,150,540.00
 PRESUPUESTO DE CAJA EC
CONCEPTO AO 0
VENTAS DEL PERIODO (ANEXO II) 0.00
(-) COSTOS OPERATIVOS 0.00
Costos operativos pagados 0.00
Depreciacin del activo fijo 0.00
(=) RESULTADOS OPERATIVO (UTIL. OPER.) 0.00
ZONA A (ECONOMICA)

IMPUESTO A LA RENTA 29.5 % 0.00

(=) UTILIDAD CONTABLE 0.00
(+) Depreciacin del activo fijo 0.00
(-) Inversiones iniciales (ANEXO I) -8,924,000.00
Capital de trabajo -2,552,000.00
Capital fijo -6,372,000.00
(+) INVERSIONES FINALES 0.00
Capital de trabajo 0.00
Capital fijo (Valor residual) 0.00
(=) FLUJO DE CAJA ECONMICO -8,924,000.00
(+) PRSTAMO BANCARIO 1,338,600.00
FINANCIERA

(-) AMORTIZACIN DEL PRINCIPLAL 0.00

ZONA B

(-) INTEREES DEVENGADOS 0.00

(+) ESCUDO FISCAL 29.5 % DE INTERESES 0.00
(=) FLUJO DE CAJA FINANCIERO -7,585,400.00

IMPORTANTE
Presupuesto de Caja Econmico y Financiero: El proyecto es financiado por dinero ajeno (bancos, P.N. o P
Presupuesto de Caja Econmico: El proyecto es 100% financiado por los dueos o accionista
 ESUPUESTO DE CAJA ECONOMICO Y FINANCIERO
AO 1 AO 2 AO 3 AO 4
12,493,600.00 16,063,200.00 18,740,400.00 20,525,200.00
9,620,072.00 12,368,664.00 14,430,108.00 15,804,404.00
8,990,622.00 11,739,214.00 13,800,658.00 15,178,704.00
629,450.00 629,450.00 629,450.00 625,700.00
2,873,528.00 3,694,536.00 4,310,292.00 4,720,796.00
847,690.76 1,089,888.12 1,271,536.14 1,392,634.82
2,025,837.24 2,604,647.88 3,038,755.86 3,328,161.18
629,450.00 629,450.00 629,450.00 625,700.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
2,655,287.24 3,234,097.88 3,668,205.86 3,953,861.18

253,677.34 301,394.05 358,086.27 425,442.32

230,024.10 182,307.39 125,615.17 58,259.14
67,857.11 53,780.68 37,056.47 17,186.45
2,239,442.91 2,804,177.12 3,221,560.89 3,487,346.17

financiado por dinero ajeno (bancos, P.N. o P.J.) y propio.

00% financiado por los dueos o accionistas.
AO 5
25,879,600.00
19,927,292.00
19,326,442.00
600,850.00
5,952,308.00
1,755,930.86
4,196,377.14
600,850.00

2,552,000.00
3,257,100.00
10,606,327.14

0.00
0.00
0.00
10,606,327.14
 EVALUACIN ECONOMICA AL 23.15 % (COK)

N FCE F/A VAP

0 -8,924,000.00 1
1 2,655,287.24 0.812018 2,156,140.67
2 3,234,097.88 0.659373 2,132,476.86
3 3,668,205.86 0.535423 1,964,040.56
4 3,953,861.18 0.434773 1,719,031.17
5 10,606,327.14 0.353043 3,744,492.26
24,117,779.30
15,193,779.30 VANE =
TIRE =
IRE =
OK)

VAT
-8,924,000.00

11,716,181.53

2,792,181.53
34.3178606939%
1.31
 EVALUACIN ECONOMICA AL 23.15 % (COK)

N FCE F/A VAP

0 -8,924,000.00 1
1 2,655,287.24 2,156,140.67
2 3,234,097.88 2,132,476.86
3 3,668,205.86 1,964,040.56
4 3,953,861.18 1,719,031.17
5 10,606,327.14 3,744,492.26
24,117,779.30
15,193,779.30 VANE =
TIRE =
tasa: 23.15% IRE =
K)

VAT
-8,924,000.00

11,716,181.53
 EVALUACIN FINANCIERA AL % ( TCO)

N FCF VAP
0
1
2
3
4
5

VANF
TIRF
IRF
% ( TCO)

VAT