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IFT

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

Total : S/. 21,100.00

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

Depreciacion ( Activos Fijos Tangibles )


Vida Util del Proyecto

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

Valor de Recuperacin de los activos dados de baja

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

DETERMINACION DEL PRECIO


Retorno Deseado Sobre Ventas:
Precio del Producto

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

ESTADO DE GANANCIAS Y PERDIDAS


Aos

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

Ingresos x Venta de Insumos


Ingresos x Servicio de Asesoria

S/.

S/.

S/.

Ingresos x Servicio de Soporte Tecnico

S/.

S/.

S/.

Ingresos por ventas


Costo de fabricacin

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

Total Costos + Gastos

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

Utilidad antes de impuestos

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

Utilidad post impuestos


Reserva legal 10 %

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

FLUJO DE CAJA PROYECTADO


Rubros/Aos

Ingresos por Ventas


Costos
Inversin Fija Tangible

S/.
S/.

53,656.0
21,100.0

Inversin Fija Intangible

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/.

Impuesto a la Renta 10%

S/.

S/.

Gastos de Operacin

S/.

S/.
S/.
S/.

135.0
-

S/.
S/.
S/.

135.0
-

FLUJO NETO ECONOMICO

S/.

(53,656.0)

34,390.9

S/.

43,022.3

S/.

51,653.8

Saldo de Caja

S/.

(53,656.0) S/. (19,265.1)

S/.

23,757.2

S/.

75,411.0

TIR (%)
VAN
Costo Beneficio

55%
S/. 23,751.8
0.443

S/.

135.0

Si el VAN es Mayor que Cero Entonces el Proyecto e

o Entonces el Proyecto es Rentable