Costos Surprise

Estudio de Mercado
Poblacion en Lambayeque
Edad a la que nos vamos dirigir

1,101,300.00
Segmentacin por nivel economico

682,695.87
MERCADO POTENCIAL
Crees que los detalles marcan la diferencia en un momento especial?
Mercado potencial
Los detalles marcan la diferencia?
202,078
68%
Fuente: Encuestas
MERCADO DISPONIBLE
Acude a comprar regalos para esa persona especial?
Mercado potencial
Acude a comprar regalos a

alguien especial?
137,413.02
0.60
MERCADO EFECTIVO
?Pagaras por un asesoramiento.
Mercado disponible
82448
71%
MERCADO OBJETIVO
Mercado efectivo
Porcentaje
58282
2%
DEMANDA PRESENTE
Con que frecuencia vas en busca de algn regalo para sorprender a alguien?
Frecuencia
Periodo
Veces
Una vez a la semana
52
Cada 15 das
24
Una vez al mes
12
* Frecuencia de asistencia al ao=
CANTIDAD DE ASISTENCIA POR VEZ
CANTIDAD
N de Familias
1
200
30
20
250
Cantidad de asistencia promedio/mes =
DEMANDA PRESENTE
Mercado objetivo
1,166
Frecuencia de asistencia (vez/ao)

16
CRONOGRAMA DE VENTAS
DEMANDA FUTURA
MERCARDO OBJETIVO
REGALOS SURPRISE
AO 1
NIVEL DE PREFERENCIA POR PAQUETE
ENTREGAS PERSONALIZADAS
ANIMACIONES SURPRISE
ANUNCIOS SURPRISE
DESAYUNOS SURPRISE
VELADAS ROMANTICAS
SURPRISE PASIN
AO 2
ANUNCIOS SURPRISE
DESAYUNOS SURPRISE
VELADAS ROMANTICAS
SURPRISE PASIN
AO 3
ANUNCIOS SURPRISE
DESAYUNOS SURPRISE
VELADAS ROMANTICAS
SURPRISE PASIN
AO4
AO1
1,166
23156
PORCENTAJE
15%
15%
15%
15%
25%
15%
100%
PORCENTAJE
15%
15%
15%
15%
25%
15%
100%
PORCENTAJE
15%
15%
15%
15%
25%
15%
100%
PORCENTAJE
ANUNCIOS SURPRISE
DESAYUNOS SURPRISE
VELADAS ROMANTICAS
SURPRISE PASIN
AO 5
ANUNCIOS SURPRISE
DESAYUNOS SURPRISE
VELADAS ROMANTICAS
SURPRISE PASIN
15%
15%
15%
15%
25%
15%
100%
PORCENTAJE
15%
15%
15%
15%
25%
15%
100%
1,101,300
13 a 55
13-55 aos
62%
co
682,696
NIVEL: B(medio ) y C(Bajo superior )
30%
202,078
Si
en un momento especial?
no
68%
32%
Mercado potencial
137413
si
persona especial?
no
60%
Mercado disponible
82,447.81
40%
ento.
Mercado efectivo
58282
Mercado objetivo
1166
lo para sorprender a alguien?
cia
N de Personas
Ponderacin
10
520
40
960
200
2400
250
3880
16 Veces/ao
Ponderacin
200
60
60
320
1 COMPRA/vez
Frecuencia de cantidad
por vez
1
23156
RONOGRAMA DE VENTAS
AO2
AO3
1194
23721
ANUAL
3473
3473
3473
3473
5789
3473
23156
ANUAL
3558
3558
3558
3558
5930
3558
23721
ANUAL
3645
3645
3645
3645
6075
3645
24300
ANUAL
Demanda actual
(asistencia / ao)
1223
24300
AO4
1253
24893
AO5
1284
25500
3734
3734
3734
3734
6223
3734
24893
ANUAL
3825
3825
3825
3825
6375
3825
25500
Edad
00-05aos
n de poblacion
145,000
12%
14%
06-12aos
176,200
13-17aos
132,800
11%
18-24aos
159,500
13%
25-39aos
286,600
22%
40-55aos
201,200
16%
55 a ms
146 100
12%
1,101,300
Total
100%
Fuente: INEI estimaciones y proyecciones de poblacion
viernes 10:20:12:50
Nivel Socioeconmico
Alto
1%
Medio
8%
ByC
Bajosuperior
22%
bajo inferior
42.8%
Marginal
27%
FUENTE: APEIM - Estructura socioeconmica 2012
MATERIA PRIMA POR PAQUETE

N1
REGALO
DISFRAZ CUPIDO
OTROS
TOTAL
35
10
10
55
50%
95519.19374
ANUAL
MATERIA PRIMA
VELADAS ROMANTICAS
ANUNCIO SURPRISE
DESAYUNO SURPRISE
VELADAS ROMANTICAS
PASION SURPRISE
TOTAL MATERIA PRIMA
AO 1
AOS
DEMANDA FUTURA
S/.23,156
S/.23,721
S/.24,300
S/.24,893
S/.25,500
2013
2014
2015
2016
2017
AO 2
S/.199,722
S/.1,180,965
S/.596,271
S/.1,580,408
S/.2,170,891
S/.1,476,206
S/.7,204,463
15%
ANUNCIOS SURPRISE
15%
15%
Demanda anual
S/.3,473
S/.3,473
S/.3,473
DESAYUNOS SURPRISE
VELADAS ROMANTICAS
15%
25%
S/.3,473
S/.5,789
SURPRISE PASIN
15%
S/.3,473
S/.23,156
PAQUETES
Preferencia
S/.204,595
S/.1,209,780
S/.610,820
S/.1,618,970
S/.2,223,861
S/.1,512,225
S/.7,380,252
100%
PRESUPUESTO DE LOS COSTOS DE MATERIA PRIMA ANUAL

AO1
AO2
PRODUCTO
ANUNCIOS SURPRISE
DESAYUNOS SURPRISE
VELADAS ROMANTICAS
SURPRISE PASIN
COSTO ANUAL
COSTO MENSUAL
COSTO DIARIO
PERSONAL
ADMINISTRADOR
CANTIDAD
RUBRO
SUELDOS
AO1
GASTOS ADMINISTRATIVOS
SUELDO
1
1500
AO2
S/. 18,000
S/. 18,439
OTROS GASTOS ADMINISTRATIVOS

RUBROS
Telefono
Cable
Internet
1 Rpm
UTILES DE ESCRITORIO
Engrapador
Perforador
TIPO
Recibo
Recibo
Recibo
COSTO UNITARIO
S/. 120
S/. 150
S/. 90
S/. 60
CANTIDAD
1
1
S/. 12
S/. 5
1
3
3
1
1
Calculadora
Lapiceros
Lapices
Papel bond
Grapas caja
TOTAL
RUBRO
OTROS GASTOS
ADMINISTRATIVOS
S/. 35
S/. 1
S/. 0.5
S/. 12
S/. 4
S/. 489
AO1
AO2
S/.5,904.00
PERSONAL
ATENCION AL CLIENTE
ASISTENTE
TOTAL
CANTIDAD
RUBRO
GASTO DE VENTA
AO1
S/.6,048.06
GASTOS DE VENTA
SUELDO
2
1
AO2
S/.28,200.00
Rubros
Energia Electrica
Agua
Alquiler
Utiles de Limpieza
escoba
recogedor
trapeador
lejia
detergente
ambientador
Silicona
FUENTE: ESTIMACIN PROPIA
Cantidad
Recibo
Recibo
Recibo
RUBRO
OTROS GASTOS DE VENTAS
AO1
750
850
S/.28,888.08
OTROS GASTOS DE VENTAS

PRECIO UNITARIO
S/. 150.00
S/. 80.00
S/. 1,500.00
1
1
1
1
5
1
2
S/. 12.00
S/. 7.00
S/. 3.00
S/. 8.00
S/. 1.80
S/. 9.00
S/. 15.00
S/. 55.80
AO2
S/.21,696.00
S/.22,225.38
GASTOS DE ADMINISTRACIN
MO Administracin
AO1
DETERMINACIN DEL PRECIO UNITARIO

AO2
S/.18,000
S/.18,439
Otros gastos de Administracin

TOTAL
S/.5,904
S/.23,904
S/.6,048
S/.24,487
GASTOS DE VENTAS
MO ventas
Otros gastos de venta
TOTAL
S/.28,200
S/.21,696
S/.49,896
S/.28,888
S/.22,225
S/.51,113
RUBRO
GASTOS VENTAS
TOTAL
AO 1
S/.23,904.00
S/.49,896.00
S/.73,800.00
AO 2
S/.24,487.26
S/.51,113.46
S/.75,600.72
TORTA DE CHOCOLATE
COSTO DE PRODUCCIN
COSTO DE ADMINISTRACIN
COSTO DE VENTAS
TOTAL
UNIDADES PRODUCIDAD
PRECIO DE COSTO
MARGEN DE UTILIDAD 45%
PRECIO DE VENTA
S/.18,645.12
S/.27,920.88
S/.0.00
S/.46,566.00
S/. 7,958.29
5.851259958
2.633066981
8.484326939
TRUFA DE COCO
COSTO DE PRODUCCIN
COSTO DE VENTAS
TOTAL
UNIDADES PRODUCIDAD
PRECIO DE COSTO
S/.5,647.08
S/.9,306.96
S/.2,820.48
S/.17,774.52
S/. 2,652.76
6.700380689

PRECIO DE VENTA
3.350190345
10.05057103
TRUFA DE CHOCOLATE
COSTO DE PRODUCCIN
COSTO DE VENTAS
TOTAL
UNIDADES PRODUCIDAD
PRECIO DE COSTO
PRECIO DE VENTA
S/.5,647.08
S/.9,306.96
S/.0.00
S/.14,954.04
S/. 2,652.76
5.637156769
0.563715677
6.200872446
PIE DE MANZANA
COSTO DE PRODUCCIN
COSTO DE VENTAS
TOTAL
UNIDADES PRODUCIDAD
PRECIO DE COSTO
PRECIO DE VENTA
S/.3,187.20
S/.4,772.80
S/.0.00
S/.7,960.00
S/. 1,360.39
5.851259958
1.170251992
7.021511949
PIE DE FRESA
COSTO DE PRODUCCIN
COSTO DE VENTAS
TOTAL
UNIDADES PRODUCIDAD
PRECIO DE COSTO
PRECIO DE VENTA
S/.3,187.20
S/.4,772.80
S/.0.00
S/.7,960.00
S/. 1,360.39
5.851259958
1.170251992
7.021511949
CALCULO DE LA DEPRECIACIN
DE ACTIVO FIJO
DETALLE
Procesador de alimentos
Microondas
Licuadora
Balanza
Batidoras
CANTIDAD
1
1
1
1
1
2
Impresora
Computadora
Televisores
Cocina Bsica
Mesa de trabajo (acero inoxidable)
Sillas
Estantes
Mesas para atencin
Vitrina
Escritorios
1
1
1
1
1
40
1
8
1
1
DAS
VELADAS ROMANTICAS
N2
FLORES
DISFRAZ CUPIDO
TARJETA
TOTAL
40
10
10
60
50%
104202.7568
ANUAL
AO 3
AO 4
S/.209,587
S/.1,239,299
S/.625,724
S/.1,658,473
S/.2,278,123
S/.1,549,123
S/.7,560,330
TORTAS
TRUFAS Y BOMBONES
TRUFAS DE COCO
TRUFAS DE CHOCOLATE
S/.214,701
S/.1,269,538
S/.640,992
S/.1,698,940
S/.2,333,709
S/.1,586,922
S/.7,744,802
MARIACHIS
VINO
CENA
FLORES
TARJETA
ARREGLO AMBIENTE
OTROS
TOTAL
AO 5
S/.219,940
S/.1,300,514
S/.656,632
S/.1,740,394
S/.2,390,651
S/.1,625,643
S/.7,933,775
3473
S/.1,512,225
5,252,600,953.66
costo unit
total
1736.712613
1736.712613
#REF!
#REF!
#REF!
PIES
pie manzana
1157.808409
#REF!
#REF!
pie fresa
pie durazno
1157.808409
1157.808409
#REF!
#REF!
#REF!
#REF!
#REF!
S/.120.00
S/.30.00
S/.70.00
S/.40.00
S/.10.00
S/.50.00
S/.20.00
S/.340.00
GALLETAS
Galletas de avena
galletas de naranja
6946.850454
6946.850454
DE MATERIA PRIMA ANUAL

AO3
AO4
#REF!
#REF!
AO5
VOS
TOTAL MENSUAL
TOTAL ANUAL
1500
18000
AO3
AO4
S/. 18,889
AO5
S/. 19,350
S/. 19,822
ATIVOS
TOTAL MENSUAL
S/. 120
S/. 150
S/. 90
S/. 60
TOTAL ANUAL
S/. 1,440
S/. 1,800
S/. 1,080
S/. 720
S/. 12
S/. 5
S/. 144
S/. 60
#REF!
#REF!
#REF!
S/. 35
S/. 3
S/. 1.5
S/. 12
S/. 4
S/. 492
AO3
S/. 420
S/. 36
S/. 18
S/. 144
S/. 42
S/. 5,904
AO4
S/.6,195.63
AO5
S/.6,346.80
S/.6,501.67
TOTAL MENSUAL
TOTAL ANUAL
1500
18000
850
10200
28200
AO3
AO4
S/.29,592.95
S/.30,315.02
AO5
S/.31,054.70
TAS
TOTAL MENSUAL ANUAL
S/. 150.00
S/.1,800.00
S/. 80.00
S/.960.00
S/. 1,500.00
S/.18,000.00
S/. 12.00
S/. 7.00
S/. 3.00
S/. 8.00
S/. 9.00
S/. 9.00
S/. 30.00
S/. 78.00
AO3
S/. 144.00
S/. 84.00
S/. 36.00
S/. 96.00
S/. 108.00
S/. 108.00
S/. 360.00
S/. 21,696.00
AO4
S/.22,767.68
AO5
S/.23,323.21
S/.23,892.30
PRECIO UNITARIO
AO3
AO4
AO5
S/.18,889
S/.19,350
S/.19,822
S/.6,196
S/.25,085
S/.6,347
S/.25,697
S/.6,502
S/.26,324
S/.29,593
S/.22,768
S/.52,361
S/.30,315
S/.23,323
S/.53,638
S/.31,055
S/.23,892
S/.54,947
AO 3
S/.25,084.75
S/.52,360.63
S/.77,445.38
AO 4
S/.25,696.81
S/.53,638.23
S/.79,335.04
AO 5
S/.26,323.82
S/.54,947.00
S/.81,270.82
PIE DE DURAZNO
COSTO DE
COSTO DE
COSTO DE VENTAS
TOTAL
UNIDADES
PRECIO DE COSTO
S/.3,187.20
S/.4,772.80
S/.0.00
S/.7,960.00
S/. 1,360.39
5.851259958
MARGEN DE
PRECIO DE VENTA
1.170251992
7.021511949
GALLETA DE AVENA
COSTO DE
COSTO DE
COSTO DE VENTAS
TOTAL
UNIDADES
PRECIO DE COSTO
MARGEN DE
PRECIO DE VENTA
S/.3,585.60
S/.5,369.40
S/.0.00
S/.8,955.00
S/. 6,121.76
1.462814989
0.658266745
2.121081735
GALLETA DE NARANJA
COSTO DE
S/.3,585.60
COSTO DE
S/.5,369.40
COSTO DE VENTAS
S/.0.00
TOTAL
S/.8,955.00
UNIDADES
#REF!
PRECIO DE COSTO
#REF!
MARGEN DE
#REF!
PRECIO DE VENTA
#REF!
MONTO A DEPRECIARVIDA UTIL AOS PORCENTAJE

1,200.00
10
10%
350.00
10
10%
250.00
10
10%
300.00
10
10%
1,000.00
10
10%
300.00
10
10%
AO1
S/.
S/.
S/.
S/.
S/.
S/.
120.00
35.00
25.00
30.00
100.00
75.00
AO2
S/. 120.00
S/. 35.00
S/. 25.00
S/. 30.00
S/. 250.00
S/. 75.00
700.00
1,500.00
900.00
2,000.00
1,000.00
1,200.00
350.00
320.00
350.00
250.00
4
4
10
10
10
10
10
10
10
10
25%
25%
10%
10%
10%
10%
10%
10%
10%
10%
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
175.00
375.00
225.00
500.00
250.00
300.00
2,210.00
4,300.00
8,565.00
17,105.00
17,105.00
S/. 175.00
S/. 375.00
S/. 225.00
S/. 500.00
S/. 250.00
S/. 300.00
#########
#########
#########
#########
#########
ANUNCIO SURPRISE
ANUNCIO CLASICO
ANUNCIO SOFISTICADO
ANUNCIO AVENTURA
DEMANDA
ANUNCIO CLASICO
ANUNCIO SOFISTICADO
ANUNCIO AVENTURA
TOTAL
100
170
250
25%
35%
40%
ANUAL
S/.86,835.63
S/.147,620.57
S/.361,815.13
S/.596,271.33
MATERIA PRIMA
VELADAS ROMANTICAS
ANUNCIO SURPRISE
DESAYUNO SURPRISE
VELADAS ROMANTICAS
PASION SURPRISE
TOTAL MATERIA PRIMA
AO 1
7,204,462.82
AO 1
199,722
1,180,965
596,271
1,580,408
2,170,891
1,476,206
7,204,463
COSOLIDADO DE MATERIA PR
AO 2
7,380,251.72
Administrador
PERIODO
MENSUAL
TOTAL GASTO ADMINISTRATIVO

AO 1
AO 2
18,000.00
18,439.20
OTROS GASTO
ADMINISTRATIVOS
PERIODO
MENSUAL
Telefono
MENSUAL
Cable
MENSUAL
Internet
1Rpm
MENSUAL
OTROS
TOTAL OTROS GASTOS ADM.
AO 1
AO 2
6,048.06
5,904.00
CONSOLIDADO DE COSTOS INDIR

AO 1
AO 2
Gastos de venta
ATENCION AL CLIENTE
PERIODO
MENSUAL
ASISTENTE
MENSUAL
PUBLICIDAD
PROMOCIONES
MENSUAL
MENSUAL
395 TORTAS
26% TRUFAS Y BOMBONES
TRUFAS DE COCO
TRUFAS DE CHOCOLATE
2652.761988
2652.761988
7.00
7.80
205 PIES
pie manzana
pie fresa
pie durazno
1360.390763
1360.390763
1360.390763
S/. 13.00
S/. 16.00
S/. 15.20
15% GALLETAS
Galletas de avena
galletas de naranja
6121.758435
6121.758435
S/. 7.40
S/. 6.40
S/.18,439.20
S/.7,191.29
S/.4,794.19
S/.8,061.30
ao 3
S/.18,889.12
S/.7,366.76
S/.4,911.17
S/.27,771.18
PRORRATEO DE LOS COSTOS DE PRODUCCIN

COSTOS DE PRODUCCIN
AO 1
MANO DE OBRA DIRECTA S/.18,000.00
TORTAS
S/.7,020.00
TRUFAS Y BOMBONE
S/.4,680.00
TRUFA DE COCO
S/.2,340.00
7958
32.75
costo unit
AO2
TRUFA DE CHOCOLATE
S/.2,340.00
PIE
S/.3,600.00
PIE DE MANZANA
S/.1,200.00
PIE DE FRESA
S/.1,200.00
PIE DE DURAZNO
S/.1,200.00
GALLETA
S/.2,700.00
GALLETA DE AVENA
S/.1,350.00
GALLETA DE NARANJA
S/.1,350.00
COSTOS INDIRECTOS DE FAB S/.5,904.00
TORTAS
S/.2,302.56
TRUFAS Y BOMBONE
S/.1,535.04
TRUFA DE COCO
S/.199.56
TRUFA DE CHOCOLATE
S/.199.56
PIE
S/.1,180.80
PIE DE MANZANA
S/.393.60
PIE DE FRESA
S/.393.60
PIE DE DURAZNO
S/.393.60
GALLETA
S/.885.60
GALLETA DE AVENA
S/.442.80
GALLETA DE NARANJA
S/.442.80
MATERIA PRIMA
S/.23,904.00
TORTAS
S/.9,322.56
TRUFAS Y BOMBONE
S/.6,215.04
TRUFA DE COCO
S/.3,107.52
TRUFA DE CHOCOLATE
S/.3,107.52
PIE
S/.4,780.80
PIE DE MANZANA
S/.1,593.60
PIE DE FRESA
S/.1,593.60
PIE DE DURAZNO
S/.1,593.60
GALLETA
S/.3,585.60
GALLETA DE AVENA
S/.1,792.80
GALLETA DE NARANJA
S/.1,792.80
AO3
S/. 120.00
S/. 35.00
S/. 25.00
S/. 30.00
S/. 250.00
S/. 75.00
AO4
S/.
S/.
S/.
S/.
S/.
S/.
120.00
35.00
25.00
30.00
250.00
75.00
S/.2,397.10
S/.12,402.00
S/.1,229.28
S/.1,229.28
S/.1,229.28
S/.2,765.88
S/.1,382.94
S/.1,382.94
S/.6,048.06
S/.2,358.74
S/.1,572.49
S/.687.47
S/.204.42
S/.1,209.61
S/.403.20
S/.403.20
S/.403.20
S/.907.21
S/.453.60
S/.453.60
S/.24,487.26
S/.32,116.22
S/.6,366.69
S/.3,183.34
S/.3,183.34
S/.4,897.45
S/.1,632.48
S/.1,632.48
S/.1,632.48
S/.3,673.09
S/.1,836.54
S/.1,836.54
AO5
S/.
S/.
S/.
S/.
S/.
S/.
120.00
35.00
25.00
30.00
100.00
30.00
S/.2,455.59
S/.42,724.89
S/.1,259.27
S/.1,259.27
S/.1,259.27
S/.2,833.37
S/.1,416.68
S/.1,416.68
S/.6,195.63
S/.2,416.30
S/.1,610.86
704.241875
S/.209.41
S/.1,239.13
S/.413.04
S/.413.04
413.0420137
929.3445308
464.6722654
464.6722654
S/.25,084.75
S/.110,640.38
S/.6,522.03
S/.3,261.02
S/.3,261.02
S/.5,016.95
1672.316446
1672.316446
1672.316446
3762.712003
1881.356001
1881.356001
S/. 175.00
S/. 375.00
S/. 225.00
S/. 500.00
S/. 250.00
S/. 300.00
#########
#########
#########
#########
#########
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
175.00
375.00
225.00
500.00
250.00
300.00
2,360.00
4,600.00
9,165.00
18,305.00
18,305.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
70.00
150.00
90.00
200.00
100.00
120.00
1,070.00
2,020.00
4,005.00
7,985.00
7,985.00
DESAYUNO SURPRISE
PERUANITO BONITO
CORAZON DE MELON
PEDACITO DE CIELO
AMORCITO CORAZON
GORDITO PECHOCHO
AMOR DE MI VIDA
TOTAL
AO 3
AO 2
80
70
80
65
70
90
455
AO 5
AO 4
204,595
1,209,780
209,587
1,239,299
214,701
1,269,538
219,940
1,300,514
610,820
1,618,970
2,223,861
625,724
1,658,473
2,278,123
640,992
1,698,940
2,333,709
656,632
1,740,394
2,390,651
1,512,225
7,380,252
1,549,123
7,560,330
1,586,922
7,744,802
1,625,643
7,933,775
ADO DE MATERIA PRIMA POR AO

AO 3
AO 4
7,560,329.86
7,744,801.91
AO 5
7,933,775.07
CANTIDAD
1
COSTO
TOTAL
1,500.00
1,500.00
1,500.00
AO 3
AO 4
18,889.12
AO 5
19,350.01
CANTIDAD
COSTO
19,822.15
TOTAL
1
1
S/. 120
S/. 150
S/. 90
S/. 60
S/. 72
AO 3
6,195.63
S/. 120
S/. 150
S/. 90
S/. 60
S/. 72
S/. 492
AO 4
6,346.80
AO 5
6,501.67
ADO DE COSTOS INDIRECTOS POR AO

AO 3
AO 4
CANTIDAD
AO 5
COSTO
TOTAL
750.00
1,500.00
850
1
1
1,500.00
500.00
850.00
1,500.00
500.00
4,350.00
260,633.87
total
18,569.33
20,691.54
S/.17,685.08
S/.21,766.25
S/.20,677.94
S/.60,129.27
S/.45,301.01
S/.39,179.25
S/.84,480.27
ao4
S/.19,350.01
S/.7,546.50
S/.5,031.00
S/.95,671.71
ao4
S/.19,822.15
S/.7,730.64
S/.5,153.76
S/.329,589.04
PRORRATEO DE LOS GASTOS DE ADMINISTRAC

MO ADMINISTRACION
TORTAS
TRUFAS Y BOMBONE
TRUFA DE COCO
TRUFA DE CHOCOLATE
S/.2,515.50
S/.147,187.25
S/.1,290.00
S/.1,290.00
S/.1,290.00
2902.501638
S/.1,451.25
S/.1,451.25
S/.6,346.80
S/.2,475.25
S/.1,650.17
721.4253768
S/.214.52
S/.1,269.36
S/.423.12
S/.423.12
423.1202388
952.0205374
476.0102687
476.0102687
S/.25,696.81
S/.381,156.09
S/.6,681.17
S/.3,340.59
S/.3,340.59
S/.5,139.36
1713.120967
1713.120967
1713.120967
3854.522176
1927.261088
1927.261088
S/.2,576.88
S/.507,060.06
S/.1,321.48
S/.1,321.48
S/.1,321.48
2973.322678
S/.1,486.66
S/.1,486.66
S/.6,501.67
S/.2,535.65
S/.1,690.43
739.0281559
S/.219.76
S/.1,300.33
S/.433.44
S/.433.44
433.4443727
975.2498385
487.6249192
487.6249192
S/.26,323.82
S/.1,313,082.74
S/.6,844.19
S/.3,422.10
S/.3,422.10
S/.5,264.76
1754.921119
1754.921119
1754.921119
3948.572517
1974.286258
1974.286258
PIE
PIE DE MANZANA
PIE DE FRESA
PIE DE DURAZNO
GALLETA
GALLETA DE AVENA
GALLETA DE NARANJA
OTROS GASTOS DE ADMINISTRACIN
TORTAS
TRUFAS Y BOMBONE
TRUFA DE COCO
TRUFA DE CHOCOLATE
PIE
PIE DE MANZANA
PIE DE FRESA
PIE DE DURAZNO
GALLETA
GALLETA DE AVENA
GALLETA DE NARANJA
TOTAL
VELADAS ROMATICAS
ALQUILER DE LOCAL
VIOLINISTA
DECORACION
CENA
POSTRES
VINO
OTROS
PASION SURPRISE
50
80
120
40
20
45
20
375
ALQUILER LOCAL
ROSAS
VELAS
VINO
OTROS
S/.120.00
S/.80.00
S/.60.00
S/.45.00
S/.120.00
S/.425.00
O DE LOS GASTOS DE ADMINISTRACIN

AO1
AO2
AO3
S/.21,696.00
S/.22,225.38 S/.22,767.68
S/.8,461.44
S/.8,667.90 S/.8,879.40
S/.5,640.96
S/.5,778.60 S/.5,919.60
S/.2,820.48
S/.2,889.30 S/.2,959.80
S/.2,820.48
S/.2,889.30 S/.2,959.80
AO4
AO5
##########
S/.23,892.30
S/.9,096.05
S/.9,318.00
S/.6,064.04
S/.6,212.00
S/.3,032.02
S/.3,106.00
S/.3,032.02
S/.3,106.00
S/.4,339.20
S/.1,446.40
S/.1,446.40
S/.1,446.40
S/.3,254.40
S/.1,627.20
S/.1,627.20
S/.49,896.00
S/.19,459.44
S/.12,972.96
S/.6,486.48
S/.6,486.48
S/.9,979.20
S/.3,326.40
S/.3,326.40
S/.3,326.40
S/.7,484.40
S/.3,742.20
S/.3,742.20
S/.41,155.44
S/.4,445.08
S/.1,481.69
S/.1,481.69
S/.1,481.69
S/.3,333.81
S/.1,666.90
S/.1,666.90
S/.51,113.46
S/.52,360.63
S/.13,289.50
S/.6,644.75
S/.6,644.75
S/.10,222.69
S/.3,407.56
S/.3,407.56
S/.3,407.56
S/.7,667.02
S/.3,833.51
S/.3,833.51
S/.74,586.01
S/.4,553.54
S/.1,517.85
S/.1,517.85
S/.1,517.85
S/.3,415.15
S/.1,707.58
S/.1,707.58
S/.52,360.63
S/.53,638.23
S/.13,613.76
S/.6,806.88
S/.6,806.88
S/.10,472.13
S/.3,490.71
S/.3,490.71
S/.3,490.71
S/.7,854.09
S/.3,927.05
S/.3,927.05
S/.76,405.91
S/.4,664.64
S/.1,554.88
S/.1,554.88
S/.1,554.88
S/.3,498.48
S/.1,749.24
S/.1,749.24
##########
##########
##########
S/.6,972.97
S/.6,972.97
##########
S/.3,575.88
S/.3,575.88
S/.3,575.88
S/.8,045.73
S/.4,022.87
S/.4,022.87
##########
S/.4,778.46
S/.1,592.82
S/.1,592.82
S/.1,592.82
S/.3,583.84
S/.1,791.92
S/.9,318.00
S/.54,947.00
S/.0.00
S/.14,286.22
S/.7,143.11
S/.7,143.11
S/.10,989.40
S/.3,663.13
S/.3,663.13
S/.3,663.13
S/.8,242.05
S/.4,121.03
S/.4,121.03
S/.23,892.30
PRORRATEO DE LOS GASTOS DEVENTAS

MO VENTAS
TORTAS
TRUFAS Y BOMBONE
TRUFA DE COCO
TRUFA DE CHOCOLATE
PIE
PIE DE MANZANA
PIE DE FRESA
PIE DE DURAZNO
GALLETA
GALLETA DE AVENA
GALLETA DE NARANJA
OTROS GASTOS DE AENTA
TORTAS
TRUFAS Y BOMBONE
TRUFA DE COCO
TRUFA DE CHOCOLATE
PIE
PIE DE MANZANA
PIE DE FRESA
PIE DE DURAZNO
GALLETA
GALLETA DE AVENA
GALLETA DE NARANJA
TOTAL
GASTOS DE INSTALACIN
Inversion Tangible
Equipo
1 escritorio
1 equipo de sonido
1 televisor
1 Computadora
1 laptop
Total de iversin tangible
Muebles
4 Mostradores de Melamine
01 Armario de Melamine
1 Silla de escritorio
Total de muebles
Monto
Total de inversiones tangibles
14220
400
1200
1500
1500
2000
6600
6000
1500
120
7620
MATERIA PRIMA
PROYECTADO A UN MES
Enero
categoras x Paquetes
PAQUETES DE REGALO
Peluches Antialergicos
Rosas en cajas
Chocolates
Tarjetas
VELADAS ROMANTICAS
SURPRISE & PASIN
ANUNCIOS SURPRISE
Total
*Precios Base
Para cubrir un total de 251 personas
Cantidad
70
48
35
43
23
13
8
13
251
Precio Venta
Enero
PAQUETES DE REGALO
Rosas en cajas
Chocolates
Tarjetas
VELADAS ROMANTICAS
SURPRISE & PASIN
Cantidad
70
48
35
43
23
13
8
ANUNCIOS SURPRISE
Total
*Precios Base
13
251
Descripcin
1 ADMINISTRADOR(a)
1 ASISTENTE(a)
Agua
Luz
Telefono
Cable
Internet
1 Rpm
Alquiler
Otros
Total
Por mes
Precio
1200
850
80
150
120
150
90
60
1500
150
4350
MANO DE OBRA DIRECTA

Atencion al Cliente (2)
Total
TOTAL DE INVERSIN
GASTOS DE INSTALACION
MATERIA PRIMA
MANO DE OBRA DIRECTA
TOTAL
1500
1500
Precio (*)
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
40
80
35
25
210
220
250
200
Precio Total
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
Precio (*)
S/.
S/.
S/.
S/.
S/.
S/.
S/.
20
40
15
10
130
160
180
2,811
3,815
1,230
1,067
4,744
2,761
1,883
2,510
20,820
Precio Total
S/.
S/.
S/.
S/.
S/.
S/.
S/.
1,406
1,908
527
427
2,937
2,008
1,355
Febrero
PAQUETES DE REGALO
Rosas en cajas
Chocolates
Tarjetas
VELADAS ROMANTICAS
SURPRISE & PASIN
ANUNCIOS SURPRISE
Total
*Precios Base
Febrero
PAQUETES DE REGALO
Rosas en cajas
Chocolates
Tarjetas
VELADAS ROMANTICAS
SURPRISE & PASIN
Cantidad
144
98
72
87
46
26
15
26
514
Cantidad
144
98
72
87
46
26
15
S/.
120 S/.
S/.
1,506
12,073
14220
20820.45
4350
1500
40890
VELADAS ROMANTICAS
ANUNCIOS SURPRISE
Total
*Precios Base
26
514
Precio (*)
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
40
80
35
25
210
220
250
200
Precio Total
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
Precio (*)
S/.
S/.
S/.
S/.
S/.
S/.
S/.
20
40
15
10
130
160
180
5,757
7,813
2,519
2,185
9,715
5,654
3,855
5,140
42,636
Precio Total
S/.
S/.
S/.
S/.
S/.
S/.
S/.
2,878
3,906
1,079
874
6,014
4,112
2,776
Marzo
Cantidad
PAQUETES DE REGALO
69
Rosas en cajas
47
Chocolates
34
Tarjetas
42
22
VELADAS ROMANTICAS
12
SURPRISE & PASIN
7
ANUNCIOS SURPRISE
12
Total
246
*Precios Base
Marzo
Cantidad
PAQUETES DE REGALO
69
Rosas en cajas
47
Chocolates
34
Tarjetas
42
22
VELADAS ROMANTICAS
12
SURPRISE & PASIN
7
S/.
120 S/.
S/.
3,084
24,723
ANUNCIOS SURPRISE
Total
*Precios Base
12
246
Precio (*)
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
40
80
35
25
210
220
250
200
Precio (*)
S/.
S/.
S/.
S/.
S/.
S/.
S/.
20
40
15
10
130
160
180
Precio Total
S/.
2,755
S/.
3,739
S/.
1,205
S/.
1,046
S/.
4,649
S/.
2,706
S/.
1,845
S/.
2,460
S/. 20,406
Precio Total
S/.
S/.
S/.
S/.
S/.
S/.
S/.
1,378
1,870
517
418
2,878
1,968
1,328
Abril
PAQUETES DE REGALO
Rosas en cajas
Chocolates
Tarjetas
VELADAS ROMANTICAS
SURPRISE & PASIN
ANUNCIOS SURPRISE
Total
*Precios Base
Abril
PAQUETES DE REGALO
Rosas en cajas
Chocolates
Tarjetas
VELADAS ROMANTICAS
SURPRISE & PASIN
Cantidad
69
47
35
42
22
12
7
12
247
Cantidad
69
47
35
42
22
12
7
Precio (*)
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
40
80
35
25
210
220
250
200
Precio (*)
S/.
S/.
S/.
S/.
S/.
S/.
S/.
20
40
15
10
130
160
180
S/.
120 S/.
1,476
S/. 11,833
ANUNCIOS SURPRISE
Total
*Precios Base
12
247
S/.
120
Precio Total
S/.
2,766
S/.
3,754
S/.
1,210
S/.
1,050
S/.
4,668
S/.
2,717
S/.
1,853
S/.
2,470
S/. 20,489
Precio Total
S/.
S/.
S/.
S/.
S/.
S/.
S/.
1,383
1,877
519
420
2,890
1,976
1,334
Mayo
PAQUETES DE REGALO
Rosas en cajas
Chocolates
Tarjetas
VELADAS ROMANTICAS
SURPRISE & PASIN
ANUNCIOS SURPRISE
Total
*Precios Base
Mayo
PAQUETES DE REGALO
Rosas en cajas
Chocolates
Tarjetas
VELADAS ROMANTICAS
SURPRISE & PASIN
Cantidad
74
108
54
66
35
19
12
19
387
Cantidad
74
108
54
66
35
19
12
Precio (*)
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
40
80
35
25
210
220
250
200
Precio (*)
S/.
S/.
S/.
S/.
S/.
S/.
S/.
20
40
15
10
130
160
180
S/.
1,482
S/. 11,881
ANUNCIOS SURPRISE
Total
*Precios Base
19
387
S/.
120
Precio Total
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
2,941
8,669
1,896
1,645
7,314
4,257
2,903
3,870
33,495
Precio Total
S/.
S/.
S/.
S/.
S/.
S/.
S/.
1,471
4,334
813
658
4,528
3,096
2,090
Junio
PAQUETES DE REGALO
Rosas en cajas
Chocolates
Tarjetas
VELADAS ROMANTICAS
SURPRISE & PASIN
ANUNCIOS SURPRISE
Total
*Precios Base
Junio
PAQUETES DE REGALO
Rosas en cajas
Chocolates
Tarjetas
VELADAS ROMANTICAS
SURPRISE & PASIN
Cantidad
97
66
48
59
31
17
10
17
346
Cantidad
97
66
48
59
31
17
10
Precio (*)
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
40
80
35
25
210
220
250
200
Precio (*)
S/.
S/.
S/.
S/.
S/.
S/.
S/.
20
40
15
10
130
160
180
S/.
S/.
2,322
19,311
ANUNCIOS SURPRISE
Total
*Precios Base
17
346
S/.
120
Precio Total
S/.
3,875
S/.
5,259
S/.
1,695
S/.
1,471
S/.
6,539
S/.
3,806
S/.
2,595
S/.
3,460
S/. 28,701
Precio Total
S/.
S/.
S/.
S/.
S/.
S/.
S/.
1,938
2,630
727
588
4,048
2,768
1,868
Julio
PAQUETES DE REGALO
Rosas en cajas
Chocolates
Tarjetas
VELADAS ROMANTICAS
SURPRISE & PASIN
ANUNCIOS SURPRISE
Total
*Precios Base
Julio
PAQUETES DE REGALO
Rosas en cajas
Chocolates
Tarjetas
VELADAS ROMANTICAS
SURPRISE & PASIN
Cantidad
83
56
42
50
27
15
9
15
297
Cantidad
83
56
42
50
27
15
9
Precio (*)
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
40
80
35
25
210
220
250
200
Precio (*)
S/.
S/.
S/.
S/.
S/.
S/.
S/.
20
40
15
10
130
160
180
Precio Total
S/.
3,326
S/.
4,514
S/.
1,455
S/.
1,262
S/.
5,613
S/.
3,267
S/.
2,228
S/.
2,970
S/. 24,636
Precio Total
S/.
S/.
S/.
S/.
S/.
S/.
S/.
1,663
2,257
624
505
3,475
2,376
1,604
S/.
2,076
S/. 16,643
ANUNCIOS SURPRISE
Total
*Precios Base
15
297
S/.
120 S/.
1,782
S/. 14,286
Agosto
PAQUETES DE REGALO
Rosas en cajas
Chocolates
Tarjetas
VELADAS ROMANTICAS
SURPRISE & PASIN
ANUNCIOS SURPRISE
Total
*Precios Base
Agosto
PAQUETES DE REGALO
Rosas en cajas
Chocolates
Tarjetas
VELADAS ROMANTICAS
SURPRISE & PASIN
Cantidad
62
42
31
37
20
11
7
11
220
Cantidad
62
42
31
37
20
11
7
Precio (*)
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
40
80
35
25
210
220
250
200
Precio (*)
S/.
S/.
S/.
S/.
S/.
S/.
S/.
20
40
15
10
130
160
180
Precio Total
S/.
2,464
S/.
3,344
S/.
1,078
S/.
935
S/.
4,158
S/.
2,420
S/.
1,650
S/.
2,200
S/. 18,249
Precio Total
S/.
S/.
S/.
S/.
S/.
S/.
S/.
1,232
1,672
462
374
2,574
1,760
1,188
ANUNCIOS SURPRISE
Total
*Precios Base
11
220
S/.
120 S/.
1,320
S/. 10,582
Septiembre
PAQUETES DE REGALO
Rosas en cajas
Chocolates
Tarjetas
VELADAS ROMANTICAS
SURPRISE & PASIN
ANUNCIOS SURPRISE
Total
*Precios Base
Septiembre
PAQUETES DE REGALO
Rosas en cajas
Chocolates
Tarjetas
VELADAS ROMANTICAS
SURPRISE & PASIN
Cantidad
69
47
35
42
22
12
7
12
247
Cantidad
69
47
35
42
22
12
7
Precio (*)
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
40
80
35
25
210
220
250
200
Precio (*)
S/.
S/.
S/.
S/.
S/.
S/.
S/.
20
40
15
10
130
160
180
Precio Total
S/.
2,766
S/.
3,754
S/.
1,210
S/.
1,050
S/.
4,668
S/.
2,717
S/.
1,853
S/.
2,470
S/. 20,489
Precio Total
S/.
S/.
S/.
S/.
S/.
S/.
S/.
1,383
1,877
519
420
2,890
1,976
1,334
ANUNCIOS SURPRISE
Total
*Precios Base
12
247
S/.
120 S/.
1,482
S/. 11,881
Octubre
PAQUETES DE REGALO
Rosas en cajas
Chocolates
Tarjetas
VELADAS ROMANTICAS
SURPRISE & PASIN
ANUNCIOS SURPRISE
Total
*Precios Base
Octubre
PAQUETES DE REGALO
Rosas en cajas
Chocolates
Tarjetas
VELADAS ROMANTICAS
SURPRISE & PASIN
Cantidad
86
59
43
52
28
15
9
15
308
Cantidad
86
59
43
52
28
15
9
Precio (*)
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
40
80
35
25
210
220
250
200
Precio (*)
S/.
S/.
S/.
S/.
S/.
S/.
S/.
20
40
15
10
130
160
180
Precio Total
S/.
3,450
S/.
4,682
S/.
1,509
S/.
1,309
S/.
5,821
S/.
3,388
S/.
2,310
S/.
3,080
S/. 25,549
Precio Total
S/.
S/.
S/.
S/.
S/.
S/.
S/.
1,725
2,341
647
524
3,604
2,464
1,663
ANUNCIOS SURPRISE
Total
*Precios Base
15
308
S/.
120 S/.
1,848
S/. 14,815
Noviembre
PAQUETES DE REGALO
Rosas en cajas
Chocolates
Tarjetas
VELADAS ROMANTICAS
SURPRISE & PASIN
ANUNCIOS SURPRISE
Total
*Precios Base
Noviembre
PAQUETES DE REGALO
Rosas en cajas
Chocolates
Tarjetas
VELADAS ROMANTICAS
SURPRISE & PASIN
Cantidad
74
50
37
45
24
13
8
13
264
Cantidad
74
50
37
45
24
13
8
Precio (*)
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
40
80
35
25
210
220
250
200
Precio (*)
S/.
S/.
S/.
S/.
S/.
S/.
S/.
20
40
15
10
130
160
180
Precio Total
S/.
2,957
S/.
4,013
S/.
1,294
S/.
1,122
S/.
4,990
S/.
2,904
S/.
1,980
S/.
2,640
S/. 21,899
Precio Total
S/.
S/.
S/.
S/.
S/.
S/.
S/.
1,478
2,006
554
449
3,089
2,112
1,426
ANUNCIOS SURPRISE
Total
*Precios Base
13
264
S/.
120 S/.
1,584
S/. 12,698
Diciembre
PAQUETES DE REGALO
Rosas en cajas
Chocolates
Tarjetas
VELADAS ROMANTICAS
SURPRISE & PASIN
ANUNCIOS SURPRISE
Total
*Precios Base
Diciembre
PAQUETES DE REGALO
Rosas en cajas
Chocolates
Tarjetas
VELADAS ROMANTICAS
SURPRISE & PASIN
Cantidad
194
132
97
118
62
35
21
35
693
Cantidad
194
132
97
118
62
35
21
Precio (*)
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
40
80
35
25
210
220
250
200
Precio (*)
S/.
S/.
S/.
S/.
S/.
S/.
S/.
20
40
15
10
130
160
180
Precio Total
S/.
7,762
S/. 10,534
S/.
3,396
S/.
2,945
S/. 13,098
S/.
7,623
S/.
5,198
S/.
6,930
S/. 57,484
Precio Total
S/.
S/.
S/.
S/.
S/.
S/.
S/.
3,881
5,267
1,455
1,178
8,108
5,544
3,742
ANUNCIOS SURPRISE
Total
*Precios Base
35
693
S/.
120 S/.
4,158
S/. 33,333
ANLISIS DE COSTOS, ECONMICO Y FINANCIERO

Costeo del producto
RUBRO
CANTIDAD
COSTO TOTAL
PRECIO
FIJO
GASTOS PRE OPERATIVOS

Licencia de funcionamiento
S/.
350 S/.
350
Gastos de constitucin legal
S/.
300 S/.
300
Licencia de avisos
S/.
150 S/.
150
S/.
800
alquiler local
S/.
1,500
Total Infraestructura
S/.
1,500
TOTAL GASTOS PRE OPERATIVOS
ACTIVO FIJO
Infraestructura
Maquinaria y equipos
Computadora
S/.
1,500 S/.
1,500
Laptop
S/.
2,000 S/.
2,000
Televisor
S/.
1,500 S/.
1,500
Equipo de Sonido
S/.
1,200 S/.
1,200
S/.
6,200
1,500 S/.
1,500 S/.
120 S/.
6,000
1,500
120
400 S/.
400
Total Maquinaria y Equipo

Muebles y enseres
Mostradores de Melamine
Armario de Melamine
Silla de escritorio
S/.
S/.
S/.
Escritorios
S/.
Total Muebles y Enseres

TOTAL ACTIVO FIJO
CAPITAL DE TRABAJO
Materia prima e insumos
Rosas en cajas
Chocolates
Tarjetas
VELADAS ROMANTICAS
SURPRISE & PASIN
ANUNCIOS SURPRISE
Total materia prima
70
48
35
43
23
13
8
13
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
20
40
15
10
130
160
180
120
S/.
750
251
Mano de Obra
Atencion al Cliente
Total mano de obra
TOTAL CAPITAL DE TRABAJO
COSTOS INDIRECTOS
S/.
8,020
S/.
15,720
Gastos administrativos
Administrador
S/.
1,200 S/.
1,200
Secretario
S/.
800 S/.
800
Luz, agua
S/.
230 S/.
230
Telfono ,Cable y Internet
S/.
360 S/.
360
Rpm
S/.
55 S/.
55
S/.
150 S/.
150
S/.
150 S/.
150
S/.
2,945
Publicidad (volantes)
S/.
1,500
Promociones
S/.
500
Total gastos de ventas
tiles de oficina
Mantenimiento de local
Total gastos administrativos
Gastos de ventas
S/.
2,000
TOTAL COSTOS INDIRECTOS
S/.
4,945
INVERSIN TOTAL
S/.
21,465
COSTO TOTAL
VARIABLE
S/.
1,406
S/.
1,908
S/.
527
S/.
427
S/.
2,937
S/.
2,008
S/.
1,355
S/.
1,506
S/.
12,073
S/.
1,500
S/.
1,500
S/.
13,573
2,487.00
S/.
1,200
S/.
800
S/.
230
S/.
360
S/.
55
S/.
150
S/.
150
S/.
2,945
S/.
16,518
4,837.00
2,910.00
10,234.00
Flujo de Caja
MODELO (en nuevos
Mes 1
INGRESOS
Ingresos por ventas
Otros ingresos
Total ingresos
EGRESOS
Materia Prima
Gastos Adm.
Mano de obra
Alquiler de local
Gastos de Ventas
Gastos Pre op.
Otros
Total de egresos
Mes 2
Mes 3
Mes 4
Mes 5
S/.
20,820 S/.
22,486 S/.
24,284 S/.
27,684 S/.
31,560
S/.
20,820 S/.
22,486 S/.
24,284 S/.
27,684 S/.
31,560
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
12,073
2,945
1,500
1,500
2,500
800
300
21,618
13,763
2,945
1,500
1,500
2,500
800
300
23,308
15,690
2,945
1,500
1,500
2,500
800
300
25,235
17,887
2,945
1,500
1,500
2,500
800
300
27,432
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
20,391
2,945
1,500
1,500
2,500
800
300
29,936
253 S/.
1,624
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
Saldo del mes

Saldo acumulado
VAN
TIR
S/.
-798 S/.
37,278
62%
-823 S/.
-951 S/.
Flujo de Caja
MODELO (en nuevos soles)
Mes 6
Mes 7
Mes 8
Mes 9
Mes 10
Mes 11
S/.
35,978 S/.
41,015 S/.
46,758 S/.
53,304 S/.
60,766 S/.
69,273
S/.
35,978 S/.
41,015 S/.
46,758 S/.
53,304 S/.
60,766 S/.
69,273
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
23,246
2,945
1,500
1,500
2,500
800
300
32,791
26,500
2,945
1,500
1,500
2,500
800
300
36,045
30,210
2,945
1,500
1,500
2,500
800
300
39,755
34,439
2,945
1,500
1,500
2,500
800
300
43,984
39,261
2,945
1,500
1,500
2,500
800
300
48,806
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
44,757
2,945
1,500
1,500
2,500
800
300
54,302
11,960 S/.
14,971
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
3,188 S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
4,971 S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
7,003 S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
9,319 S/.
Mes 12
Total Por Ao
S/.
78,972
S/.
78,972 S/.
512,901
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
51,023
2,945
1,500
1,500
2,500
800
300
60,568
329,240
35,340
18,000
18,000
30,000
9,600
3,600
443,780
S/.
18,403
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
AO
S/.
TOTAL
ESTIMACION DE INGRESOS
AO I
AO II
AO III
512,901 S/.
533,417 S/.
554,754
S/. 512,901
S/. 533,417
S/. 544,086
COSTOS Y GASTOS
AO
AO I
S/.
TOTAL
S/.
AO II
443,779.75 S/.
443,780 S/.
ESTADO DE GANANCIAS Y PERDIDAS

RUBRO
AO I
INGRESOS
Ventas
EGRESOS
(-) Costos y Gastos
AO III
461,531 S/.
479,992
461,531 S/.
AO II
479,992
AO III
S/. 512,901
S/. 533,417
S/. 544,086
S/. 443,780
S/. 461,531
S/. 479,992
UTILID ANTES DEL IMPUESTO
S/. 69,121
S/. 71,886
S/. 64,093
IMPUESTO A LA RENTA 30%
S/. 20,736
S/. 21,566
S/. 19,228
UTILIDAD NETA
S/. 48,385
S/. 50,320
S/. 44,865
GASTOS TOTALES
S/.
443,780
S/.
461,531
S/.
479,992
S/.
499,192
FACTOR DE
ACTUALIZACION
0.85
0.72
0.61
0.52
VALOR ACTUAL NETO - BENEFICIO COSTO
AO
I
II
III
IV
INGRESOS TOTALES
S/.
512,901
S/.
533,417
S/.
544,086
S/.
554,967
TASA PARA EL CALCULO DE FACTOR DE ACTUALIZACION

COSTO PROMEDIO DE CAPITAL
% APORTE PROPIO(KD)+%PRESTAMO +KF(1+T)
COSTO DE OPORTUNIDAD ASOCIADO A UN RIESGO DE
(1+K)*(1+R)-1
RANGO DEL SECTOR 5%=0,05
COSTO DE OPORTUNIDAD 15%=0,15
TASA DEL INTERES DEL PRESTAMO=21%/TEA
TASA IMPOSITIVA 30%
0.2075
17.653
CPPC:
CPPC:
KD:
KD:
R:
K:
KF:
T:
KD:
CPPC:
FACTOR DE ACTUALIZACION POR AO

1/(1+%)^t
I AO
0.8500
II AO
0.7224
III AO
0.6140
IV AO =
0.5219
VALOR ACTUAL NETO

VAN=INGRESOS ACTUALIZADOS - COSTOS ACTULIZADOS
S/.
179,147
Van = S/. 179,147
BENEFICIO COSTO/BK
BC=INGRESOS ACTUALIZADOS /COSTOS ACTULIZADOS
BC=INGRESOS ACTUALIZADOS /COSTOS ACTULIZADOS
BC=S/. 1,445,023/ S/.1,265,875
BC=
S/.
1.14
S/.
AO IV
576,944
S/. 554,967
AO IV
S/.
499,192
S/.
499,192
AO IV
S/. 554,967
S/. 499,192
S/. 55,775
S/. 16,733
S/. 39,043
INGRESOS
ACTUALIZADOS
S/.
435,944
S/.
385,355
S/.
334,086
S/.
289,638
S/.
1,445,023
GASTOS
ACTUALIZADOS
S/.
377,194
S/.
333,422
S/.
294,731
S/.
260,529
S/. 1,265,875
ACTOR DE ACTUALIZACION
TAL
RESTAMO +KF(1+T)
SOCIADO A UN RIESGO DEL SECTOR
05
5%=0,15
STAMO=21%/TEA
S/.
0.17653
20.75

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Acude a comprar regalos a

Una vez a la semana

Una vez al mes

* Frecuencia de asistencia al ao=

CANTIDAD DE ASISTENCIA POR VEZ

Cantidad de asistencia promedio/mes =

Frecuencia de asistencia (vez/ao)

NIVEL: B(medio ) y C(Bajo superior )

lo para sorprender a alguien?

MATERIA PRIMA POR PAQUETE

PRESUPUESTO DE LOS COSTOS DE MATERIA PRIMA ANUAL

OTROS GASTOS ADMINISTRATIVOS

OTROS GASTOS DE VENTAS

DETERMINACIN DEL PRECIO UNITARIO

Otros gastos de Administracin

MARGEN DE UTILIDAD 50%

DE MATERIA PRIMA ANUAL

MONTO A DEPRECIARVIDA UTIL AOS PORCENTAJE

TOTAL GASTO ADMINISTRATIVO

CONSOLIDADO DE COSTOS INDIR

PRORRATEO DE LOS COSTOS DE PRODUCCIN

ADO DE MATERIA PRIMA POR AO

ADO DE COSTOS INDIRECTOS POR AO

PRORRATEO DE LOS GASTOS DE ADMINISTRAC

O DE LOS GASTOS DE ADMINISTRACIN

PRORRATEO DE LOS GASTOS DEVENTAS

Total de inversiones tangibles

Para cubrir un total de 251 personas

MANO DE OBRA DIRECTA

ANLISIS DE COSTOS, ECONMICO Y FINANCIERO

GASTOS PRE OPERATIVOS

Gastos de constitucin legal

TOTAL GASTOS PRE OPERATIVOS

Total Maquinaria y Equipo

Total Muebles y Enseres

Telfono ,Cable y Internet

Total gastos de ventas

TOTAL COSTOS INDIRECTOS

Saldo del mes

ESTADO DE GANANCIAS Y PERDIDAS

UTILID ANTES DEL IMPUESTO

IMPUESTO A LA RENTA 30%

VALOR ACTUAL NETO - BENEFICIO COSTO

TASA PARA EL CALCULO DE FACTOR DE ACTUALIZACION

FACTOR DE ACTUALIZACION POR AO

VALOR ACTUAL NETO

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