PROYECCION DE VENTAS

Datos
Pedidos diarios
Pedidos Semanales
Pedidos mensuales
Crecimiento anual
Precio por pedido

Enero
Febrero
Marzo
Abril
Mayo
Junio
Julio
Agosto
Septiembre
Octubre
Noviembre
Diciembre
Total
Ingresos Proyectados

S/.

500
2500
10000
6%
5.00

Estacionalidad
100%
150%
100%
100%
200%
150%
100%
100%
100%
100%
100%
100%

Ao 1
10000
15000
10000
10000
20000
15000
10000
10000
10000
10000
10000
10000
140000
S/. 700,000.00

Ao 2
10600
15900
10600
10600
21200
15900
10600
10600
10600
10600
10600
10600
148400
S/. 742,000.00

Ao 3
11236
16854
11236
11236
22472
16854
11236
11236
11236
11236
11236
11236
157304
S/. 786,520.00

COSTOS FIJOS
Planilla
Cantidad

Tipo

Sueldo Bruto Total

Ayudantes de almacen

S/.

1,400.00 S/.

2,800.00

Choferes

S/.

1,100.00 S/.

7,700.00

Ayudantes de reparto

S/.

950.00 S/.

6,650.00

1
1
1
1

Supervisor
Administrador
Guardian
Secretaria

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

Gastos Admistrativos y de Ventas

Alquiler de local
Publicidad
luz
Agua
Telefono movil

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

3,000.00
150.00
200.00
50.00
500.00

Telefono fijo e
internet
Total

S/.

230.00

S/.

4,130.00

2,400.00
2,400.00
750.00
1,200.00

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

2,400.00
2,400.00
750.00
1,200.00
23,900.00

Costo Variables

Pedidos por ao
Precio
S/.
Insumos (Combustible)
Gastos indirectos

Ao 1
Ao 2
Ao 3
140000
148400
157304
5.00 S/. 700,000.00 S/.
742,000.00 S/.
786,520.00
12.0% S/.
84,000.00 S/.
89,040.00 S/.
94,382.40
2.3% S/.
16,340.00 S/.
17,320.40 S/.
18,359.62

Insumos (Combustible)
Descripcin
Camionetas

Cantidad
7

Costo diario
por unidad
S/.

Costo Diario
total

50.00 S/.

350.00

Costo
Semanal
total
S/. 1,750.00

e)
Costo
Mensual total
S/.

7,000.00

Costo Anual
total
S/. 84,000.00

Tangibles
Descripcin
Camioneta KIA K2700
Equipo de Computo
Impresora
Muebles

Cantidad
7
3
1

Precio
Precio Total
unitario
S/. 50,000.00 S/. 350,000.00
S/.
2,500.00 S/.
7,500.00
S/.
300.00 S/.
300.00
S/.
2,000.00
###

Intangibles
Descripcin
Costos de registros publicos
S/.
Licencia municipal de
funcionamiento

Precio
1,236.07

S/.

97.86

S/.

1,333.93

Descripcin
Mantenimiento de 7 unidades
Uniformes
Soat
Impuesto vehicular

Gastos Indirectos
Cantidad
84
17
7
7

directos
Precio unitario
S/.
100.00
S/.
150.00
S/.
270.00
S/.
500.00

Precio Total
S/.
8,400.00
S/.
2,550.00
S/.
1,890.00
S/.
3,500.00
S/.
16,340.00

Cul es la tasa del impuesto vehicular?

La tasa del impuesto es el 1% de la base imponible.
En ningn caso, el monto a pagar ser inferior al 1.5% de la UIT vigente al 1
de enero del ao al que corresponde el impuesto.
La base imponible del impuesto est constituida por el valor original
de adquisicin, importacin o de ingreso al patrimonio, el que en ningn
caso ser menor a la tabla referencial que anualmente aprueba el Ministerio
de Economa y Finanzas, considerando un valor de ajuste por antigedad del
vehculo.

Inversin
1. Inversin Fija
1.1 Tangible
1.2 Intangible
2. Capital de Trabajo
2.1 Disponible
2.2 Exigible
2.3 Realizable
Inversin Total

S/.

361,133.93
359,800.00
1,333.93
S/.
37,030.00
28,030.00
3,000.00
6,000.00
S/. 398,163.93

Financiamiento
Capital Propio
Capital Financiado
Total
Mes
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36

30%
S/.
S/.
S/.

278,714.75
119,449.18
398,163.93

Saldo Inicial
S/. 119,449.18
S/. 117,282.44
S/. 115,065.82
S/. 112,798.16
S/. 110,478.29
S/. 108,105.01
S/. 105,677.09
S/. 103,193.27
S/. 100,652.26
S/.
98,052.75
S/.
95,393.39
S/.
92,672.80
S/.
89,889.57
S/.
87,042.26
S/.
84,129.39
S/.
81,149.46
S/.
78,100.92
S/.
74,982.20
S/.
71,791.66
S/.
68,527.67
S/.
65,188.53
S/.
61,772.52
S/.
58,277.85
S/.
54,702.72
S/.
51,045.28
S/.
47,303.63
S/.
43,475.83
S/.
39,559.91
S/.
35,553.82
S/.
31,455.50
S/.
27,262.83
S/.
22,973.62
S/.
18,585.65
S/.
14,096.66
S/.
9,504.32
S/.
4,806.24

TEA (Caja Tacna)

TEM (Caja Tacna)

Cuota
S/. 4,916.90
S/. 4,916.90
S/. 4,916.90
S/. 4,916.90
S/. 4,916.90
S/. 4,916.90
S/. 4,916.90
S/. 4,916.90
S/. 4,916.90
S/. 4,916.90
S/. 4,916.90
S/. 4,916.90
S/. 4,916.90
S/. 4,916.90
S/. 4,916.90
S/. 4,916.90
S/. 4,916.90
S/. 4,916.90
S/. 4,916.90
S/. 4,916.90
S/. 4,916.90
S/. 4,916.90
S/. 4,916.90
S/. 4,916.90
S/. 4,916.90
S/. 4,916.90
S/. 4,916.90
S/. 4,916.90
S/. 4,916.90
S/. 4,916.90
S/. 4,916.90
S/. 4,916.90
S/. 4,916.90
S/. 4,916.90
S/. 4,916.90
S/. 4,916.90

Amortizacin
S/. 2,166.74
S/. 2,216.62
S/. 2,267.66
S/. 2,319.87
S/. 2,373.28
S/. 2,427.92
S/. 2,483.82
S/. 2,541.01
S/. 2,599.51
S/. 2,659.36
S/. 2,720.59
S/. 2,783.23
S/. 2,847.31
S/. 2,912.86
S/. 2,979.93
S/. 3,048.54
S/. 3,118.73
S/. 3,190.53
S/. 3,263.99
S/. 3,339.14
S/. 3,416.02
S/. 3,494.67
S/. 3,575.13
S/. 3,657.44
S/. 3,741.65
S/. 3,827.80
S/. 3,915.93
S/. 4,006.08
S/. 4,098.32
S/. 4,192.68
S/. 4,289.21
S/. 4,387.96
S/. 4,488.99
S/. 4,592.34
S/. 4,698.08
S/. 4,806.24

31.41%
2.30%

intereses
S/.
2,750.16
S/.
2,700.28
S/.
2,649.24
S/.
2,597.03
S/.
2,543.62
S/.
2,488.98
S/.
2,433.08
S/.
2,375.89
S/.
2,317.39
S/.
2,257.54
S/.
2,196.31
S/.
2,133.67
S/.
2,069.59
S/.
2,004.04
S/.
1,936.97
S/.
1,868.36
S/.
1,798.17
S/.
1,726.37
S/.
1,652.91
S/.
1,577.76
S/.
1,500.88
S/.
1,422.23
S/.
1,341.77
S/.
1,259.46
S/.
1,175.25
S/.
1,089.11
S/.
1,000.98
S/.
910.82
S/.
818.58
S/.
724.22
S/.
627.69
S/.
528.94
S/.
427.91
S/.
324.56
S/.
218.82
S/.
110.66

Saldo Final
S/. 117,282.44
S/. 115,065.82
S/. 112,798.16
S/. 110,478.29
S/. 108,105.01
S/. 105,677.09
S/. 103,193.27
S/. 100,652.26
S/.
98,052.75
S/.
95,393.39
S/.
92,672.80
S/.
89,889.57
S/.
87,042.26
S/.
84,129.39
S/.
81,149.46
S/.
78,100.92
S/.
74,982.20
S/.
71,791.66
S/.
68,527.67
S/.
65,188.53
S/.
61,772.52
S/.
58,277.85
S/.
54,702.72
S/.
51,045.28
S/.
47,303.63
S/.
43,475.83
S/.
39,559.91
S/.
35,553.82
S/.
31,455.50
S/.
27,262.83
S/.
22,973.62
S/.
18,585.65
S/.
14,096.66
S/.
9,504.32
S/.
4,806.24
S/.
-0.00

Flujo de Caja
Ao 0
Ingresos
Egresos
Inversin
Mano de Obra Directa
Insumos
Gastos Indirectos
Gastos Adm y Ventas
Impuestos a la Renta (IR)
% IR
Flujo de Caja Econmico

S/.
S/.
S/.

- S/.
398,163.93 S/.
398,163.93
S/.
S/.
S/.
S/.
S/.

Ao 1
700,000.00 S/.
544,840.00 S/.

Ingresos de Financiamiento
Egresos de Financiamiento
Amortizacin
Intereses
Flujo de Financiamiento

334,600.00
84,000.00
16,340.00
49,560.00
60,340.00
28%
S/. -398,163.93 S/. 155,160.00
S/. -243,003.93
S/.
119,449.18
S/. 59,002.81
S/. 29,559.61
S/.
29,443.20
S/. 119,449.18 S/. -59,002.81

Ingresos Totales
Egresos Totales
Flujo de Caja Total

S/.
S/.
S/.

COK
VAN Econmico
VAN Financiero
TIR Econmica
TIR Financiera
Valor presente de los ingresos
economicos

77,577.48
39,753.66
17%
14%
S/. 1,944,331.75

Valor presente de los egresos

economicos
R B/C Econmico

S/.

1,866,754.27
1.04

Valor presente de los ingresos totales

S/.

2,063,780.93

Valor presente de los egresos totales

S/.

2,024,027.27

R B/C Financiero
Periodo de Recuperacin del Capital

1.02
Tercer ao

Ao 3
786,520.00
575,098.88

S/.
S/.

334,600.00
89,040.00
17,320.40
49,560.00
70,414.29
28%
181,065.31
-61,938.62

S/.
S/.

334,600.00
94,382.40
18,359.62
49,560.00
78,196.85
27%
211,421.12
149,482.50

S/.
S/.

S/. 61,786.04
S/. 41,627.52
20,158.52 S/.
-61,786.04 S/.

S/. 59,002.81
S/. 51,045.28
7,957.53
-59,002.81

742,000.00
622,720.73
119,279.27
-63,278.29

786,520.00
634,101.69
152,418.31
89,140.02

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

119,449.18 S/.
700,000.00 S/.
398,163.93 S/.
603,842.81 S/.
-278,714.75 S/.
96,157.19 S/.
S/. -182,557.56 S/.

7.0% CRAC LOS ANDES

S/.
S/.

Ao 2
742,000.00 S/.
560,934.69 S/.
S/.
S/.
S/.
S/.
S/.

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