FLUJO DE CAJA ECONMICO Y FINANCIERO

CONCEPTO

VENTAS
I.VENTAS
II. INVERSIN
-$37,900
Terreno
-$10,000
Construcciones
-$20,000
Maquinarias
-$4,900
Mobiliario
-$3,000
CAPITAL DE TRABAJO PREST. BANCO-40,000
III.COSTOS DE SERVICIO
MATERIAS PRIMAS
MANO DE OBRA
CIF
MO IND.
SUMINISTROS VARIOS
GASTOS VARIOS
DEPRECIACION
IV.GASTOS OPERACIONALES
ADMINISTRACION
VENTAS
GASTOS VARIOS
V.SUB TOTAL
-$37,900
DEPRECIACION ADM.
VI. TOTAL BRUTO
-$37,900
VII. IMPUESTO
VIII.FLUJO DE CAJA ECONMICO-$37,900
PRESTAMO
40000
AMORTIZACION
INTERESES
ESCUDO TRIBUTARIO
IX.FLUJO DE CAJA FINANCIERO
$2,100

PERIODO
INTERES

4
-77,900
10%

AO 2010

AO 2011

AO 2012

150,000

135,000

195,000

150,000

135,000

195,000

-71,429
-14,933
-2,370
-5,367
-333
-500
-645

-71,429
-14,933
-2,370
-5,367
-333
-500
-645

-71,429
-14,933
-2,370
-5,367
-333
-500
-645

-8,867
-6,800
-500
38,756
-100
38,656
-7,731
31,025

-8,867
-6,800
-500
23,756
-100
23,656
-7,097
16,659

-8,867
-6,800
-500
83,756
-100
83,656
-25,097
58,659

-10,000
-4,000

-10,000
-3,000

-10,000
-2,000

27,025

13,659

56,659

27,025

VAN

19827.05

TIR

0%

AO 2013

AO 2014

153,000

150,000

153,000

150,000

-71,429
-14,933
-2,370
-5,367
-333
-500
-645

-71,429
-14,933
-2,370
-5,367
-333
-500
-645

-8,867
-6,800
-500
41,756
-100
41,656
-12,497
29,259

-8,867
-6,800
-500
38,756
-100
38,656
-11,597
27,159

-10,000
-1,000
28,259

27,159

0.2

20.32

VENTAS
DETALLE
TOTAL DOLARES
Tipo de cambio Dlar
Kgrs. Oregano

AO 2010
AO 2011
AO 2012
AO 2013
AO 2014
150,000.00 135,000.00 195,000.00 153,000.00 150,000.00
3.00
3.00
3.00
3.00
3.00
50,000.00
45,000.00
65,000.00
51,000.00
50,000.00

MATERIA PRIMA
DETALLE
TOTAL DOLARES
Tipo de cambio Dlar

AO 2010
AO 2011
AO 2012
AO 2013
AO 2014
71,428.57
71,428.57
71,428.57
71,428.57
71,428.57
3.00
3.00
3.00
3.00
3.00

total soles
P.unitario soles
Oregano fresco Kgr.
Merma de 30%
Oregano puro

214,285.71
3.00
71,428.57

214,285.71
3.00
71,428.57

214,285.71
3.00
71,428.57

214,285.71
3.00
71,428.57

214,285.71
3.00
71,428.57

21,428.57
50,000.00

21,428.57
50,000.00

21,428.57
50,000.00

21,428.57
50,000.00

21,428.57
50,000.00

MANO DE OBRA DIRECTA

DETALLE
AO 2010
AO 2011
AO 2012
AO 2013
AO 2014
DOLARES
14,933.33
14,933.33
14,933.33
14,933.33
14,933.33
SOLES 5 MESES
44,800.00
44,800.00
44,800.00
44,800.00
44,800.00
MESES TRABAJADO
5.00
5.00
5.00
5.00
5.00
SUELDO TOTAL MES
6,400.00
6,400.00
6,400.00
6,400.00
6,400.00
OBREROS
8.00
8.00
8.00
8.00
8.00
SUELDO SOLES
800.00
800.00
800.00
800.00
800.00
BENEF. SOCIALES
POR 5 MESES
APROX. 40% DEL
SUELDO

12,800.00

12,800.00

12,800.00

12,800.00

12,800.00

2,560.00
6,400.00

2,560.00
6,400.00

2,560.00
6,400.00

2,560.00
6,400.00

2,560.00
6,400.00

COSTOS INDIRECTOS DE FABRICACION CIF

AO 2010
AO 2011
AO 2012
AO 2013
AO 2014
TOTALES DOLARES
2,370.37
2,370.37
2,370.37
2,370.37
2,370.37
TOTALES SOLES
7,111.10
7,111.10
7,111.10
7,111.10
7,111.10
BOLSA POLIT.
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
CANT.
500,000.00 500,000.00 500,000.00 500,000.00 500,000.00
PRECIO UNIT.
0.0020
0.0020
0.0020
0.0020
0.0020
CAJAS DE CARTON
CANT.
PRECIO UNIT.
ETIQUETAS
CANT.
PRECIO UNIT.

1,111.10
11,111.00
0.1000

1,111.10
11,111.00
0.1000

1,111.10
11,111.00
0.1000

1,111.10
11,111.00
0.1000

1,111.10
11,111.00
0.1000

5,000.00
500,000.00
0.0100

5,000.00
500,000.00
0.0100

5,000.00
500,000.00
0.0100

5,000.00
500,000.00
0.0100

5,000.00
500,000.00
0.0100

3 soles
kg

kg fresco 0 .7

MANO OBRA INDIRECTA

AO 2010
AO 2011
AO 2012
AO 2013
AO 2014
TOTALES DOLARES
5,366.67
5,366.67
5,366.67
5,366.67
5,366.67
Total soles
16,100.00
16,100.00
16,100.00
16,100.00
16,100.00
SUPERVISOR
7,500.00
7,500.00
7,500.00
7,500.00
7,500.00
MENSUAL
1,500.00
1,500.00
1,500.00
1,500.00
1,500.00
TOTAL MESES
5.00
5.00
5.00
5.00
5.00
TECNICO MANT.
MENSUAL
TOTAL MESES

4,000.00
800.00
5.00

4,000.00
800.00
5.00

4,000.00
800.00
5.00

4,000.00
800.00
5.00

4,000.00
800.00
5.00

BENEFICIOS SOCIALES

4,600.00

4,600.00

4,600.00

4,600.00

4,600.00

SUMINISTRO
TOTALES DOLARES
Tipo de cambio dlar
Total suministro S/.
Total meses
Total soles
luz
Agua

AO 2010
AO 2011
AO 2012
AO 2013
AO 2014
333.33
333.33
333.33
333.33
333.33
3.00
3.00
3.00
3.00
3.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
5.00
5.00
5.00
5.00
5.00
200.00
200.00
200.00
200.00
200.00
150.00
150.00
150.00
150.00
150.00
50.00
50.00
50.00
50.00
50.00

DEPRECIACIN
TOTALES DOLARES
Construccin
Valor Nominal
Vida util aos

AO 2010
AO 2011
AO 2012
AO 2013
AO 2014
645.00
645.00
645.00
645.00
645.00
400.00
400.00
400.00
400.00
400.00
20,000.00
20,000.00
20,000.00
20,000.00
20,000.00
50
50
50
50
50

Maqu. Y Equipo
Valor Nominal
Vida util aos
DEPRECIACIN ADMIN.
depre. Mobiliario
eq. Computo
Gasto varios adm.

245.00
4,900.00
20

245.00
4,900.00
20

245.00
4,900.00
20

245.00
4,900.00
20

245.00
4,900.00
20

100.00

100.00

100.00

100.00

100.00

500.00

500.00

500.00

500.00

500.00

GASTOS VARIOS
TOTALES DOLARES
gastos varios
materiales

AO 2010
AO 2011
AO 2012
AO 2013
AO 2014
500.00
500.00
500.00
500.00
500.00

GASTOS EN PERSONAL ADMINISTRATIVO

AO 2010
AO 2011
AO 2012
AO 2013
AO 2014
TOTALES DOLARES
8,866.67
8,866.67
8,866.67
8,866.67
8,866.67
tipo de cambio
3.00
3.00
3.00
3.00
3.00
Total 5 meses
26,600.00
26,600.00
26,600.00
26,600.00
26,600.00
meses laborados
5
5
5
5
5
Total soles
5,320.00
5,320.00
5,320.00
5,320.00
5,320.00
Gerente general
1,800.00
1,800.00
1,800.00
1,800.00
1,800.00

Contador
Secretaria

1,200.00
800.00

1,200.00
800.00

1,200.00
800.00

1,200.00
800.00

1,200.00
800.00

Beneficios soc. 40%

aprox. De renumeracin

1,520.00

1,520.00

1,520.00

1,520.00

1,520.00

GASTOS OPERACIONALES VENTAS

AO 2010
AO 2011
AO 2012
AO 2013
AO 2014
TOTALES DOLARES
6,800.00
6,800.00
6,800.00
6,800.00
6,800.00
En Dolares T.C. 3.00
3,500.00
3,500.00
3,500.00
3,500.00
3,500.00
gastos pers. Ventas
10,500.00
10,500.00
10,500.00
10,500.00
10,500.00
= 1500 * 5
7,500.00
7,500.00
7,500.00
7,500.00
7,500.00
benef. = 600*5
3,000.00
3,000.00
3,000.00
3,000.00
3,000.00
Transporte Dolares
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
Publicidad Dolares
500.00
500.00
500.00
500.00
500.00
Gastos Varios Dolares
800.00
800.00
800.00
800.00
800.00

TIPO DE CAMBIO (TC=S/.3)

3 soles
kg fresco 50000kg seco

=214286soles= 71429$
kg fresco 0 .7kg seco
ao

Capital de Operacin

Monto ($)
$40,000

Vida Util
en Aos
5

AO 01
Terreno
Construcciones
Maquinarias
Mobiliario
Total

Maquinaria o Equipo
Balanza de Recepcn
Mesa de Seleccin
Bandejas Plsticas
Carritos de Transporte
Secadores Solares
Tamiz Vibrador
Maquina envasadora
selladora
Mesas de ensamblaje y
embalaje

$10,000
$20,000
$4,900
$3,000
$37,900

Cantidad

Inversiones Fijas
Capital de Operacin

Inversin Total

1
1
50
8
4
1
1

Costo
1,000.00
300.00
10.00
200.00
2,000.00
1,000.00
2,000.00

Total
1,000.00
300.00
500.00
1,600.00
8,000.00
1,000.00
2,000.00

150.00

300.00

Total
($)
Mobiliario
Computadora
Escritorio
Sillas
Armarios
Otros

Cantidad
1
2
7
1

Costo
800.00
175.00
35.71
300.00
Total ($)

14,700.00
4,900.00
Total
800.00
350.00
250.00
300.00
1,300.00
3,000.00

$37,900
$40,000

$77,900