Professional Documents
Culture Documents
MES
2
1
S/. 7,200.00
S/. 12,800.00
S/. 1,100.00
S/.
S/.
S/.
S/.
S/.
S/.
Total
S/. 7,200.00
S/. 12,800.00
S/. 1,100.00
S/.
S/.
S/. 21,100.00
Rubro
ALQUILER
Equipos
Muebles
AFI
Rubro
Estudio
Organizacion
Publicidad
Capacitacion
Registro de Marca
Total :
Amortizacion
Aos en que se Recupera
1
S/. 415.00
S/. 2,000.00
S/. 320.00
S/.
80.00
S/.
36.00
S/. 2,851.00
S/. 3,181.00
3
S/. 1,060.33
MES
2
S/.
S/.
S/. 280.00
S/.
S/.
S/. 280.00
3
S/.
S/.
S/.
S/.
S/.
S/.
50.00
50.00
Total
S/. 415.00
S/. 2,000.00
S/. 650.00
S/.
80.00
S/.
36.00
S/. 3,181.00
Capital de Trabajo
Estructura
1) Costos de Produccion
M.O.D.
Costos Indirectos de Fab.
2) Gastos Administrativos
Personal
Materiales
Escritorios
Sillas
Equipos
Papel Bond.
Servidores
Otros Utiles.
Servicios:
Energia Electrica
Internet
Agua
Telefono
3) Gastos de Ventas
Transporte
Publicidad
Unidad de
Medida
Cant.
Salarios
Varios
0
0
Precio
Unitario
SubTotal
Total
S/.
Sueldos
Unid.
Unid.
Unid.
Millar.
Unid.
Varios
1
3
7
0
0
10
Mensualidad
Mensualidad
Mensualidad
Mensualidad
1
1
1
1
S/.
S/.
S/.
S/.
600.00
S/.
S/.
600.00
S/.
120.00
S/. 1,800.00
S/.
S/.
S/.
39.00
S/.
S/.
40.00
S/.
45.00
S/.
20.00
S/.
30.00
Gasolina (Gl)
Unid.
0
4
S/.
S/.
S/.
S/.
S/.
29,235.00
S/.
S/.
35.00 S/.
140.00
Total Capital de TrabajoS/.
:
140.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
1,200.00
13,950.00
600.00
360.00
12,600.00
390.00
135.00
40.00
45.00
20.00
30.00
29,375.00
ojo
S/. 15,285.00
S/. 29,370.00
S/. 15,285.00
S/. 13,950.00
12600
S/. 29,235.00
Cronograma de Inversiones
Item
1) I.F.T.
Edificacion
Equipos
Muebles
2) I.F.I.
Estudio
Organizacion
Publicidad
Capacitacion
Registro de Marca
3) Capital de Trabajo
Gastos de Produccion
Gastos de Administrativos
Gastos de Ventas
Vida
Util
Ao 0
0
3
10
S/. 7,200.00
S/. 12,800.00
S/. 1,100.00
Horizonte de Evaluacion
Ao 1
Ao 2
S/.
S/.
S/.
4,266.7
110.0
S/.
S/.
S/.
S/.
S/.
415.00
2,000.00
650.00
80.00
36.00
S/.
S/. 29,235.00
S/.
140.00
S/.
S/.
S/.
4,266.67
110.00
Ao 3
S/.
S/.
S/.
4,266.67
110.00
Valor
Recidual
S/.
S/.
S/.
7,200.00
770.00
S/.
S/.
S/.
S/.
S/.
S/. 29,375.00
S/.
S/.
S/.
S/. 37,345.00
Activo
ALQUILER
Equipos
Muebles
Costo
S/.
7,200.0
S/. 12,800.0
S/.
1,100.0
3 Aos
Aos
Vida Depreciacion
1
2
3
Util
Anual
0
0
0
0
0
3 S/.
4,266.7 S/.
4,266.7 S/. 4,266.7 S/. 4,266.7
10 S/.
110.0 S/.
110.0 S/. 110.0 S/. 110.0
SubTotal S/.
4,376.7 S/. 4,376.7 S/. 4,376.7
Total
Activo
Costo
ALQUILER
Equipos
S/. 11,500.00
Muebles
S/. 1,098.00
Total
Vida
Util
Depreciacion
Anual
Valor Residual
3 S/.
10 S/.
3,833.33
109.80
S/.
S/.
768.60
768.60
Depreciacion
Acumulada Valor Residual
0
0
S/. 12,800.0 S/.
S/.
330.0 S/.
770.00
S/. 13,130.0
S/.
770.00
Rubros
Costos de Produccion
Materia Prima
Materiales
Pago a Desarrolladores
Gastos Administrativos
Pago a Per. Admin.
Gastos Operativos
Energia Electrica
Internet
Agua
Telefono
Unidades Vendidas:
Costo Medio:
U.M.
P.U.
SubTotal
Varios
NN
Salario
0 S/.
0 S/.
0 S/.
Sueldo
1 S/. 1,200.00
Mensualidad
Mensualidad
Mensualidad
Mensualidad
1
1
1
1
S/.
58
23.02
S/.
20%
28.77
Cantidad
S/.
S/.
S/.
S/.
40.00
45.00
20.00
30.00
S/.
S/.
S/.
S/. 1,200.00
S/.
S/.
S/.
S/.
Total:
40.00
45.00
20.00
30.00
Total
S/.
S/.
1,200.00
S/.
135.00
S/.
1,335.00
RUBRO
Costo Unitario
S/.
Unidades vendidas
Ingresos x Desarrollo de Software
1
28.77
S/.
1200
S/.
34,525.86
2
28.77
S/.
1500
S/.
43,157.33
3
28.77
1800
S/.
51,788.79
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
34,525.86
-
S/.
S/.
43,157.33
-
S/.
S/.
51,788.79
-
Gastos Administrativos
S/.
1,200.00
S/.
1,200.00
S/.
1,200.00
Gastos de Ventas
S/.
1,000.00
S/.
1,000.00
S/.
1,000.00
S/.
2,200.00
S/.
2,200.00
S/.
2,200.00
Utilidades
Depreciacin (LR)
S/.
S/.
32,325.86
4,376.67
S/.
S/.
40,957.33
4,376.67
S/.
S/.
49,588.79
4,376.67
S/.
27,949.20
S/.
36,580.66
S/.
45,212.13
Impuesto 10%
S/.
2,794.92
S/.
3,658.07
S/.
4,521.21
S/.
S/.
25,154.28
2,515.43
S/.
S/.
32,922.59
3,292.26
S/.
S/.
40,690.91
4,069.09
Utilidad Neta
S/.
22,638.85
S/.
29,630.34
S/.
36,621.82
S/.
S/.
53,656.0
21,100.0
S/.
3,181.0
Capital de Trabajo
S/.
29,375.0
Costos de Fabricacin
1
34,525.9
S/.
43,157.3
S/.
51,788.8
S/.
135.0
S/.
135.0
S/.
135.0
S/.
S/.
S/.
Gastos de Operacin
S/.
S/.
S/.
S/.
135.0
-
S/.
S/.
S/.
135.0
-
S/.
(53,656.0)
34,390.9
S/.
43,022.3
S/.
51,653.8
Saldo de Caja
S/.
S/.
23,757.2
S/.
75,411.0
TIR (%)
VAN
Costo Beneficio
55%
S/. 23,751.8
0.443
S/.
135.0