Вы находитесь на странице: 1из 2

Proyecto: MARPESCA

AOS

(Expresado en Nuevos Soles)


Ingresos
Venta de conserva de pescado en aceite
Precio
Cantidad ( TM )
Venta de conserva de pescado en salsa
Precio
Cantidad ( TM )
Costos
Inversin
Activo fijo

192,321,000
22,308,000

Construcciones y edificios

37,700,000

Imprevistos (10%)
Fletes y seguros

20,000,000

Transporte interno

1,000,000

Imprevistos (15%)

12,225,000

Otros gastos
Intereses
Costos de produccin

66,955,000

86,085,000

86,085,000

95,650,000

95,650,000

95,650,000

47,530,000

47,530,000

61,110,000

61,110,000

67,900,000

67,900,000

67,900,000

194,000

194,000

194,000

194,000

194,000

194,000

194,000

194,000

194,000

245

245

245

245

315

315

350

350

350

19,425,000

19,425,000

19,425,000

19,425,000

24,975,000

24,975,000

27,750,000

27,750,000

27,750,000

185,000

185,000

185,000

185,000

185,000

185,000

185,000

185,000

185,000

105

105

105

105

135

135

150

150

150

32,543,698

32,543,698

32,543,698

32,543,698

44,033,474

44,033,474

49,292,762

49,292,762

49,292,762

4,325,000
60,500,000

Gastos pre-operativos

66,955,000

47,530,000

5,550,000

Maquinaria y equipos

Capital de trabajo

66,955,000

47,530,000

163,608,000

Terrenos
Instalacin

66,955,000

4,300,000
24,413,000
8,600,000
15,813,000
20,775,020

20,775,020

20,775,020

20,775,020

26,710,740

26,710,740

29,678,600

29,678,600

29,678,600

Sueldos y salarios

2,493,120

2,493,120

2,493,120

2,493,120

3,205,440

3,205,440

3,561,600

3,561,600

3,561,600

Pescado

3,774,400

3,774,400

3,774,400

3,774,400

4,852,800

4,852,800

5,392,000

5,392,000

5,392,000

Especies y otras materias primas

2,086,000

2,086,000

2,086,000

2,086,000

2,682,000

2,682,000

2,980,000

2,980,000

2,980,000

Ingredientes

3,299,100

3,299,100

3,299,100

3,299,100

4,241,700

4,241,700

4,713,000

4,713,000

4,713,000

Depreciacin anual

6,672,400

6,672,400

6,672,400

6,672,400

8,578,800

8,578,800

9,532,000

9,532,000

9,532,000

Equipos

1,890,000

1,890,000

1,890,000

1,890,000

2,430,000

2,430,000

2,700,000

2,700,000

2,700,000

560,000

560,000

560,000

560,000

720,000

720,000

800,000

800,000

6,726,400

6,726,400

6,726,400

6,726,400

10,370,400

10,370,400

Costo variable

Otros costos variable


Costos de operacin

11,585,400

11,585,400

800,000
11,585,400

Gastos de administracin y ventas

5,436,000

5,436,000

5,436,000

5,436,000

9,080,000

9,080,000

10,295,000

10,295,000

10,295,000

Sueldos y salarios fijos

890,400

890,400

890,400

890,400

890,400

890,400

890,400

890,400

890,400

Otros costos fijos

400,000

400,000

400,000

400,000

400,000

400,000

400,000

400,000

Flujo de caja antes de impuestos

192,321,000

39,453,580

192,321,000

34,411,302

Impuesto a la renta y participacin*


FLUJO DE CAJA ECONOMICO

5,042,278

FLUJO DE CAJA FINANCIERO

Prstamo

39,453,580
5,042,278

39,453,580
5,042,278

39,453,580
5,042,278

49,003,860
6,952,334

34,411,302

34,411,302

34,411,302

42,051,526

49,003,860
6,952,334
42,051,526
6

54,386,000
8,028,762
46,357,238
7

54,386,000
8,028,762

400,000
54,386,000
8,028,762

46,357,238

46,357,238

75,300,000

(-)Amotizacin
(-)Intereses

8,366,667

8,366,667

8,366,667

8,366,667

8,366,667

8,366,667

8,366,667

8,366,667

15,813,000

14,056,000

12,299,000

10,542,000

8,785,000

7,028,000

5,271,000

3,514,000

(+)Escudo tributario

3,162,600

2,811,200

2,459,800

2,108,400

1,757,000

1,405,600

1,054,200

702,800

FLUJO DE CAJA DE FINANCIACION NETA


FLUJO DE CAJA TOTAL

75,300,000

- 21,017,067 - 19,611,467 - 18,205,867 - 16,800,267 - 15,394,667 -

13,989,067 - 12,583,467 - 11,177,867

117,021,000

34,411,302

13,394,235

14,799,835

16,205,435

25,251,259

26,656,859

32,368,171

33,773,771

35,179,371

Base imponible(Flujo de caja antes de imp.) -

192,321,000

39,453,580

39,453,580

39,453,580

39,453,580

49,003,860

49,003,860

54,386,000

54,386,000

54,386,000

Depreciacin

11,370,889

11,370,889

11,370,889

11,370,889

11,370,889

11,370,889

11,370,889

11,370,889

11,370,889

Activos fijos
Construcciones y edificaciones

37,700,000

1,697,000

1,697,000

1,697,000

1,697,000

1,697,000

1,697,000

1,697,000

1,697,000

1,697,000

Maquinaria y equipo

87,050,000

7,835,000

7,835,000

7,835,000

7,835,000

7,835,000

7,835,000

7,835,000

7,835,000

7,835,000

Imprevistos (10%)

4,325,000

480,556

480,556

480,556

480,556

480,556

480,556

480,556

480,556

480,556

Imprevistos (15%)

12,225,000

1,358,333

1,358,333

1,358,333

1,358,333

1,358,333

1,358,333

1,358,333

1,358,333

1,358,333
2,871,300

Amortizacin

2,871,300

2,871,300

2,871,300

2,871,300

2,871,300

2,871,300

2,871,300

2,871,300

8,600,000

860,000

860,000

860,000

860,000

860,000

860,000

860,000

860,000

860,000

15,813,000

1,581,300

1,581,300

1,581,300

1,581,300

1,581,300

1,581,300

1,581,300

1,581,300

1,581,300

Otros gastos
Intereses

430,000

430,000

430,000

430,000

430,000

430,000

430,000

430,000

430,000

Total Depreciacin y Amortizacin

Capital de trabajo

4,300,000

14,242,189

14,242,189

14,242,189

14,242,189

14,242,189

14,242,189

14,242,189

14,242,189

14,242,189

Total general

25,211,391

25,211,391

25,211,391

25,211,391

34,761,671

34,761,671

40,143,811

40,143,811

40,143,811

5,042,278

5,042,278

5,042,278

5,042,278

6,952,334

6,952,334

8,028,762

8,028,762

8,028,762

Impuesto a la renta y participacin (20%)

Calendario de Pago
n

Saldo de

Amortizacin

Inters

Servicio de