INVERSIONES DEL PROYECTO

A) FIJAS
terreno
construcciones diversas(instalaciones o reparaciones del local del negocio)
vehculos de transporte
Maquinarias, herramientas y equipos
total
B) DIFERIDAS
Estudios
licencia
escrituracin
gastos de organizacin
gastos de puesta en marcha
total
C) CAPITAL DE TRABAJO
Materia prima
Promocin del producto
Sueldos(personal permanente y temporal)
Anticipo a proveedores
Alquileres
Seguros
Caja(para pagos en efectivo: gastos administrativos, servicios)
Otros costos(materiales y repuestos, etc)
total
D) IMPROVISTOS
INVERSION TOTAL PROYECTO

Precio
S/. 50,000.00
S/.

50,000.00

S/.
S/. 10,793.00
S/. 110,793.00
S/.
S/.
S/.
S/.
S/.
S/.

500.00
550.00
750.00
600.00
300.00
2,700.00

S/.
3,582.30
S/.
350.00
S/. 30,600.00
S/.
250.00
S/.
300.00
S/.
100.00
S/.
600.00
S/.
30.00
S/. 35,812.30
S/.
576.00
S/. 149,305.30

Fotocopiadora
Sistema de int
tiles de escri
Juego de Extin
TOTAL

rubro
MAQUINARIA

INVERSION ACTIVOS TANGIBLES

P.U.

cocina industrial
Caldero

S/. 500.00
S/. 1,550.00

Balanza (0 - 50Kg)
Balanza (0 - 2000gr)
Pulpeadora
HERRAMIENTAS
Refractmetro. (50 - 90 Brix)
pH metro.
Termmetro.
Mesa de Trabajo.
Ollas.
Tinas Plsticas.
Tablas de Picar.
Cuchillos.
Paletas.
Jarras Plsticas.
Juego de Cucharas Medidoras.
Coladores.
Espumadera.
EQUIPO
Uniformes de Trabajo (mandil, guant., etc)
Equipos de Seguridad
Utensilios de Limpieza y Desinfeccin.
Escritorios
Sillas
Archivadores
Armarios
Caja registradora
Equipo de computacin
Fotocopiadora
Sistema de intercomunicadores
tiles de escritorio
Juego de Extintores
TOTAL

S/. 145.00
S/.
65.00
S/. 1,350.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

250.00
75.00
75.00
100.00
75.00
12.00
5.00
4.00
7.00
2.50
7.00
5.50
7.00

S/.
25.00
S/.
50.00
S/.
90.00
S/. 120.00
S/.
45.00
S/.
10.00
S/. 250.00
S/. 1,600.00
S/. 800.00
S/. 749.00
S/. 150.00
S/. 100.00
S/.
35.00

cantidad

P.T.
S/. 3,610.00
1 S/.
1 S/.

500.00
1,550.00

1 S/.
145.00
1 S/.
65.00
1 S/. 1,350.00
S/. 1,419.00
1 S/.
250.00
1 S/.
75.00
1 S/.
75.00
3 S/.
300.00
5 S/.
375.00
10 S/.
120.00
10 S/.
50.00
10 S/.
40.00
4 S/.
28.00
10 S/.
25.00
5 S/.
35.00
2 S/.
11.00
5 S/.
35.00
S/. 5,764.00
10 S/.
250.00
1 S/.
50.00
1 S/.
90.00
2 S/.
240.00
7 S/.
315.00
5 S/.
50.00
2 S/.
500.00
1 S/. 1,600.00
2 S/. 1,600.00
1 S/.
749.00
1 S/.
150.00
1 S/.
100.00
2 S/.
70.00
S/. 10,793.00

RUBROS
capacidad utilizada
PRODUCTOS (En unidades)
Mermelada de tuna , stevia
Mermelada de membrillo , stevia
Mermelada de tuna , membrillo, stevia
PRECIOS (En soles)
Mermelada de tuna , stevia
Mermelada de membrillo , stevia
Mermelada de tuna , membrillo, stevia
INGRESOS BRUTOS
Mermelada de tuna , stevia
Mermelada de membrillo , stevia
Mermelada de tuna , membrillo, stevia
TOTAL DE INGRESOS

RUBROS
capacidad utilizada
PRODUCTOS (En unidades)
Mermelada de tuna , stevia
Mermelada de membrillo , stevia
Mermelada de tuna , membrillo, stevia
PRECIOS (En soles)
Mermelada de tuna , stevia
Mermelada de membrillo , stevia
Mermelada de tuna , membrillo, stevia
INGRESOS BRUTOS
Mermelada de tuna , stevia
Mermelada de membrillo , stevia
Mermelada de tuna , membrillo, stevia
TOTAL DE INGRESOS

2
50%

VIDA UTIL DEL PROYECTO

3
60%
70%

7300
3650
5475

8760
4380
6570

10220
5110
7665

6.00 S/.
5.00 S/.
7.50 S/.

6.30 S/.
5.30 S/.
7.80 S/.

X UNID.
S/.
S/.
S/.

S/. 43,800.00
S/. 18,250.00
S/. 41,062.50
S/. 103,112.50

ENE

S/.
S/.
S/.
S/.

55,188.00
23,214.00
51,246.00
129,648.00

FEB

S/.
S/.
S/.
S/.

6.50
5.50
8.00
66,430.00
28,105.00
61,320.00
155,855.00

MAR

10%

15%

20%

200
100
150

300
150
225

400
200
300

6.00
5.00
7.50

6.00
5.00
7.50

6.00
5.00
7.50

1,200.00
500.00
1,125.00
2,825.00

1,800.00
750.00
1,687.50
4,237.50

2,400.00
1,000.00
2,250.00
5,650.00

X UNID.

DEL PROYECTO
4

5
75%

80%

10950
5475
8213

11680
5840
8760

S/.
S/.
S/.
S/.
S/.
S/.
S/.

7.00 S/.
6.00 S/.
8.50 S/.
76,650.00
32,850.00
69,806.25
179,306.25

ABR
25%

7.50
6.50
8.80

S/. 87,600.00
S/. 37,960.00
S/. 77,088.00
S/. 202,648.00

VIDA UTIL DEL PROYECTO UN AO

MAY
JUN
JUL
30%
30%
30%

AGOS
35%

SET

OCT
35%

35%

500
250
375

600
300
450

600
300
450

600
300
450

700
350
525

700
350
525

700
350
525

6.00
5.00
7.50

6.00
5.00
7.50

6.00
5.00
7.50

6.00
5.00
7.50

6.00
5.00
7.50

6.00
5.00
7.50

6.00
5.00
7.50

3,000.00
1,250.00
2,812.50
7,062.50

3,600.00
1,500.00
3,375.00
8,475.00

3,600.00
1,500.00
3,375.00
8,475.00

3,600.00
1,500.00
3,375.00
8,475.00

4,200.00
1,750.00
3,937.50
9,887.50

4,200.00
1,750.00
3,937.50
9,887.50

4,200.00
1,750.00
3,937.50
9,887.50

NOV
45%

DIC
55%

900
450
675

1100
550
825

6.00
5.00
7.50

6.00
5.00
7.50

5,400.00
2,250.00
5,062.50
12,712.50

6,600.00
2,750.00
6,187.50
15,537.50

103,112.50

rubro
MAQUINARIA
HERRAMIENTAS
EQUIPO

Monto
S/.
S/.
S/.
Total

rubro
TERRENO
MAQUINARIA
HERRAMIENTA
EQUIPO

Monto
S/.
S/.
S/.
S/.

tasa
3,610.00
1,419.00
5,764.00

DEPRECIACIN
ao 1
10% S/.
361.00
20% S/.
283.80
10% S/.
576.40
S/.
1,221.20

LIQUIDACIN
PORCENTAJE
50,000.00
3,610.00
10%
1,419.00
20%
5,764.00
10%

AO
1
2
3
4
5
TOTAL

TOTAL LIQUI
S/.
S/.
S/.

361.00
283.80
576.40

DEUDA INICIAL AMORTIZACION

S/. 70,000.00
S/. 14,000.00
S/. 56,000.00
S/. 14,000.00
S/. 42,000.00
S/. 14,000.00
S/. 28,000.00
S/. 14,000.00
S/. 14,000.00
S/. 14,000.00
S/. 70,000.00

N
ao 2
S/.
361.00
S/.
283.80
S/.
576.40
S/. 1,221.20

AO

ao 3
S/.
361.00
S/.
283.80
S/.
576.40
S/. 1,221.20

TOTAL
S/. 50,000.00
5 S/. 1,805.00
5 S/. 1,419.00
5 S/. 2,882.00

INTERES (50%)
S/. 35,000.00
S/. 28,000.00
S/. 21,000.00
S/. 14,000.00
S/. 7,000.00

SALDO
S/. 56,000.00
S/. 42,000.00
S/. 28,000.00
S/. 14,000.00
S/. 0.00

ao 4
S/. 361.00
S/. 283.80
S/. 576.40
S/. 1,221.20

ao 5
S/. 361.00
S/. 283.80
S/. 576.40
S/. 1,221.20

RUBRO
MANO DE OBRA DIRECTA
MATERIA PRIMA
COSTO INDIRECTOS DE FABRICACIN
COSTO DE OPERACIN
ADMINISTRATIVOS
VENTAS

1
S/. 9,600.00
S/. 3,582.30

2
S/. 9,600.00
S/. 3,582.30
S/. 0.00
S/. 0.00
S/. 0.00

3
S/. 9,600.00
S/. 3,582.30

4
S/. 9,600.00
S/. 3,582.30

5
S/. 9,600.00
S/. 3,582.30

COSTOS DEL PROYECTO

rubros
Costos directos
Materiales
MOD
Costos indirectos
MoI
Gastos indirectos
Depreciacin y
amortizacin
Gastos de adm y
ventas
sueldos
Otros gastos de adm y
ventas
Gastos financieros
TOTAL EGRESOS

1
S/.
S/.

3,582.30 S/. 3,582.30 S/. 3,582.30 S/. 3,582.30

- S/.
- S/.
- S/.
-

S/. 9,000.00 S/. 9,000.00 S/. 9,000.00 S/. 9,000.00

S/. 10,793.00 S/. 10,793.00 S/. 10,793.00 S/. 10,793.00
S/. 1,221.20 S/. 1,221.20 S/. 1,221.20 S/. 1,221.20

S/.
S/.

9,000.00 S/. 9,000.00 S/. 9,000.00 S/. 9,000.00

- S/.
- S/.
- S/.
-

S/. 33,596.50 S/. 33,596.50

S/. 33,596.50

S/. 33,596.50

5
S/. 3,582.30
S/.
-

3,582.30
30,014.20

S/. 9,000.00
S/. 10,793.00
S/. 1,221.20

S/. 9,000.00
S/.
-

S/. 33,596.50

33,596.50

RUBROS
COSTOS DIRECTOS
Materiales
MOD
COSTOS INDIRECTOS
MOI
Gastos indirectos
Depreciacin y amortizacin
GASTOS DE ADMINISTRATIVOS Y VENTAS
sueldos
Otros gastos de administrativo y ventas

2,550.00
1,250.00

2,550.00
1,250.00

2,550.00
1,250.00

2,550.00
1,250.00

800
450
300

800
450
300

800
450
300

800
450
300

750
355

750
355

750
355

750
355

6,455.00

6,455.00

6,455.00

6,455.00

GASTOS FINANCIEROS
TOTAL EGRESOS

5
2,550.00
1,250.00
800
450
300

750
355
6,455.00

rubro
TUNA (Kg)
MEMBRILLO (Kg)
stevia
Pectina (Kg)
Acido Ctrico
Benzoato de Sodio
Frascos - Tapa 250 gr. (unid)
Etiquetas (unid)
Combustible (gas )

Cantidades
900
400
10
12
7
5
2000
2000
4

Precio /unidad
S/.
1.50
S/.
2.50
S/.
12.00
S/.
19.90
S/.
3.00
S/.
2.50
S/.
0.30
S/.
0.07
S/.
25.00
Total

Total
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

1,350.00
1,000.00
120.00
238.80
21.00
12.50
600.00
140.00
100.00
3,582.30

Cargos
ventas
Operario
administrativo

Cantidad Sueldo bruto unit.

1
S/. 750.00
2
S/. 400.00
1
S/. 1,000.00
total:

total
S/. 750.00
S/. 800.00
S/. 1,000.00

suelto total
S/. 9,000.00
S/. 9,600.00
S/. 12,000.00
S/. 30,600.00