Remuneraciones mensuales (En US $)

No.
Personal Ejecutivo
Gerente
Personal Empleado
Jefe de despacho
Vendedor
Secretaria
Obreros
Total remuneracin

Remunerac. AFP
Neta

Remunerac
11% Bruta

Ley. Soc.
Total
14% Gastos

712

88

800

112

912

1
1
1
6

178
106.8
133.5
106.8

22
13.2
16.5
13.2

200
120
150
120

28
16.8
21
16.8

228
136.8
171
820.8
2268.6

Gasto mensual de beneficio de pollo (En US $)

Ao 1
Costo Primo
MOD
Mater. Directos (Kg. pollo)

6
52941

Costos Indirectos de Fabricacin

MOI
Mater. Indirectos
Petrleo
Lubricantes y repuestos
Gas licuado
Utiles de aseo
Gastos Indirectos de Fabricacin
Depreciacin
Gastos de Ventas
Sueldo vendedor
Comisiones vendedor (0.5%)
Documentos
Petrleo
Gastos Generales y administrativos
Gerente
Secretaria
Agua y electricidad
Telfono
Impuestos
Utiles de escritorio
Asesora contable
Amortizacin intangibles
Depreciacin
Gastos Financieros
Intereses de deuda

Ao 2

136.8
0.80

820.8
42352.94

9849.60
508235.29

9849.60
508235.29

228

228

2736.00

2736.00

90

1.71

154.29
17.14
34.29
28.57

1851.43
205.71
411.43
342.86

1851.43
205.71
411.43
342.86

1304.03

1304.03

136.80
281.25
71.43
51.43

1641.60
27000.00
857.14
617.14

1641.60
27000.00
857.14
617.14

912.00
171.00
71.43
30.00
22.86
14.29
200.00

10944.00
2052.00
857.14
360.00
274.29
171.43
2400.00
240.44
1395.00

10944.00
2052.00
857.14
360.00
274.29
171.43
2400.00
240.44
1395.00

5226.62

3441.29

136.8

30

1.71

1
1

912
171

TOTAL
Costo Unitario (en US $)
Costo Unitario (En Nuevos Soles)

578973.16

577187.83

1.07
3.8

1.07
3.7

Ao 3

Ao 4

Ao 5

9849.60
533647.06

9849.60
533647.06

9849.60
560329.41

2736.00

2736.00

2736.00

1851.43
205.71
411.43
342.86

1851.43
205.71
411.43
342.86

1851.43
205.71
411.43
342.86

1304.03

1304.03

1304.03

1641.60
28350.00
857.14
617.14

1641.60
28350.00
857.14
617.14

1641.60
29767.50
857.14
617.14

10944.00
2052.00
857.14
360.00
274.29
171.43
2400.00
240.44
1395.00

10944.00
2052.00
857.14
360.00
274.29
171.43
2400.00
240.44
1395.00

10944.00
2052.00
857.14
360.00
274.29
171.43
2400.00
240.44
1395.00

1306.73

601815.03

600508.30

628608.16

1.06
3.7

1.06
3.7

1.06
3.7

Pronstico de Ventas
(Es una consecuencia de la demanda dirigida)

Kg. Pollo anual

Kg. Pollo mensual

Ao 1 Ao 2 Ao 3 Ao 4 Ao 5
540000 540000 567000 567000 595350
45000 45000 47250 47250 49613
* A partir del tercer ao las ventas se incrementan en 5% cada dos aos

da)

ACTIVOS FIJOS
Precio
Precio total
Terreno
300
34.00
10,200.00
Obras civiles
16,531.00
Aturdidor elctrico
1
300.00
300.00
Peladora de pollos
1
2,000.00
2,000.00
Cocina industrial
1
280.00
280.00
Ollas gigantes
2
20.00
40.00
Materiales (cuchillos, machetes, botas, uniformes, etc.)
120.00
Balanza electrnica
1
800.00
800.00
Jabas plsticas
20
12.00
240.00
Congeladora
1
470.00
470.00
Camioneta petrolera usada
1
5,000.00
5,000.00
Motocicleta usada
1
800.00
800.00
Computadora e impresora
1
880.00
880.00
Muebles y Equipos de oficina
150.00
Otros
100.00
TOTAL ACTIVOS FIJOS
37,911.00
ACTIVOS INTANGIBLES
Gastos de organizacin
Licencias
Carnet sanitario
Puesta en marcha
TOTAL ACTIVOS INTANGIBLES
CAPITAL DE TRABAJO INICIAL
TOTAL INVERSIONES

8.60

150.00
872.00
60.20
120.00
1,202.20
5,000.00
$ 44,113.20

Estructura de Financiamiento
Aporte de socios
Banco
Total

25%
75%
100%

11,028.30
33,084.90
44,113.20

Calendario de pagos
Principal
Inters
Tiempo
Mes

$33,084.90
18.0% anual
3 aos
Deuda
Amortizacin Intereses
Cuota
$33,084.90
1 $32,385.08
699.82
496.27
1,196.10
2 31,674.75
710.32
485.78
1,196.10
3 30,953.78
720.98
475.12
1,196.10
4 30,221.98
731.79
464.31
1,196.10
5 29,479.22
742.77
453.33
1,196.10
6 28,725.31
753.91
442.19
1,196.10
7 27,960.09
765.22
430.88
1,196.10
8 27,183.39
776.70
419.40
1,196.10
9 26,395.04
788.35
407.75
1,196.10
10 25,594.87
800.17
395.93
1,196.10
11 24,782.69
812.18
383.92
1,196.10
12 23,958.34
824.36
371.74
1,196.10
13 23,121.61
836.72
359.38
1,196.10
14 22,272.34
849.27
346.82
1,196.10
15 21,410.32
862.01
334.09
1,196.10
16 20,535.38
874.94
321.15
1,196.10
17 19,647.31
888.07
308.03
1,196.10
18 18,745.92
901.39
294.71
1,196.10
19 17,831.02
914.91
281.19
1,196.10
20 16,902.38
928.63
267.47
1,196.10
21 15,959.82
942.56
253.54
1,196.10
22 15,003.12
956.70
239.40
1,196.10
23 14,032.07
971.05
225.05
1,196.10
24 13,046.45
985.62
210.48
1,196.10
25 12,046.05
1,000.40
195.70
1,196.10
26 11,030.64
1,015.41
180.69
1,196.10
27 10,000.00
1,030.64
165.46
1,196.10
28
8,953.90
1,046.10
150.00
1,196.10
29
7,892.11
1,061.79
134.31
1,196.10
30
6,814.40
1,077.72
118.38
1,196.10
31
5,720.51
1,093.88
102.22
1,196.10
32
4,610.22
1,110.29
85.81
1,196.10
33
3,483.28
1,126.95
69.15
1,196.10
34
2,339.43
1,143.85
52.25
1,196.10
35
1,178.42
1,161.01
35.09
1,196.10
36
0.00
1,178.42
17.68
1,196.10
TOTAL
33,084.90
9,974.64
43,059.54

Maquinaria y equipo
Terreno y obras civ.
Muebles y enseres
Equipos de cmputo
Vehculos
Otros
TOTAL

Monto
Vida Desecho
Ao 1
Ao 2
Ao 3
Ao 4
4,130.00
10
0
413.00
413.00
413.00
413.00
26,731.00
30
891.03
891.03
891.03
891.03
150.00
10
0
15.00
15.00
15.00
15.00
880.00
5
0
176.00
176.00
176.00
176.00
5,800.00
5
0 1,160.00
1,160.00
1,160.00
1,160.00
220.00
5
0
44.00
44.00
44.00
44.00
2,699.03
2,699.03
2,699.03
2,699.03

AMORTIZACION

Activos intangibles

Valor
Vida Desecho
Ao 1
Ao 2
Ao 3
Ao 4
1,202.20
5
0
240.44
240.44
240.44
240.44

Ao 5
413.00
891.03
15.00
176.00
1,160.00
44.00
2,699.03

Ao 5
240.44

0
Ingresos
Costo de Fabricacin
Gastos Adm. y Ventas
Gastos Financieros
Depreciacin
Amortizacin intangibles
Utilidad antes impto.
Impuesto
Utilidad neta
Depreciacin
Amortizacin intangibles
Inversin inicial
Prstamo
Amortizacin deuda
Valor de deshecho
Flujo de caja

Tasa
VAN
TIR

15%
29,805.94
53%

1
590,553
-523,632
-47,175
-5,227
-2,699
-240
11,579
-3,474
8,106
2,699
240

2
3
4
5
588,732 613,851 612,518 641,180
-523,632 -549,044 -549,044 -575,726
-47,175
-48,525
-48,525
-49,942
-3,441
-1,307
-2,699
-2,699
-2,699
-2,699
-240
-240
-240
-240
11,544
12,036
12,010
12,572
-3,463
-3,611
-3,603
-3,772
8,081
8,425
8,407
8,801
2,699
2,699
2,699
2,699
240
240
240
240

-44,113
33,085
-9,127
-11,028

1,919

-10,912
108

-13,046
-1,682

11,347

56,047
67,787

Mtodo
econmico

Utilidad

2%

Precio unitario en $
Precio unitario en S/.
Precio venta + IGV ($)
Precio venta + IGV (S/.)

IGV
Ao 1
1.09
3.83
1.29
4.52

Ao 2
1.09
3.82
1.29
4.50

18%
Ao 3
1.08
3.79
1.28
4.47

Presupuesto de Ingresos (En US $)

Ao 1
Ao 2
Ao 3
Ao 4
590552.62 588731.59 613851.34 612518.47

Ao 5
641180.32

T.C.
Ao 4
1.08
3.78
1.27
4.46

Ao 5
1.08
3.77
1.27
4.45

3.5

Ao 1
Ao 2
Ao 3
Ao 4
Ao 5
39143.58 37358.25 35223.69 33916.96 33916.96
539829.58 539829.58 566591.34 566591.34 594691.20
578973.16 577187.83 601815.03 600508.30 628608.16
590552.62 588731.59 613851.34 612518.47 641180.32

Costos Fijos
Costos variables
Costo Total
Ingresos por ventas
Costo variable unitario

PE ($ )=

1.00

Costo Fijo
Costo var iable
1
Ventas

Punto de equilibrio (en US $)

Punto equilibrio fsico (Kg)

1.00

1.00

PE ( Kg . )=

455737
416724

449756
397718

1.00

1.00

Costo fijo
PVuCVu

457514
373383

452342
359531

467784
358066

Grfico del Punto de equilibrio para el ao 1

Precio unit.
Cvu
Costo Fijo
Incremento

1.09
1.00
39143.58
20000

Cantidad Costo Fijo

0 39143.58
20,000 39143.58
40,000 39143.58
60,000 39143.58
80,000 39143.58
100,000 39143.58
120,000 39143.58
140,000 39143.58
160,000 39143.58
180,000 39143.58
200,000 39143.58
220,000 39143.58
240,000 39143.58
260,000 39143.58
280,000 39143.58
300,000 39143.58
320,000 39143.58
340,000 39143.58
360,000 39143.58
380,000 39143.58
400,000 39143.58
420,000 39143.58
440,000 39143.58

Ventas
0
21872.319
43744.638
65616.958
87489.277
109361.6
131233.92
153106.23
174978.55
196850.87
218723.19
240595.51
262467.83
284340.15
306212.47
328084.79
349957.11
371829.43
393701.75
415574.06
437446.38
459318.7
481191

Costo Total
39143.575
59137.264
79130.952
99124.64
119118.33
139112
159105.7
179099.39
199093.08
219086.77
239080.46
259074.14
279067.83
299061.52
319055.21
339048.9
359042.59
379036.27
399030
419023.65
439017.34
459011
479004.71

600000

500000

400000

US $

300000
Costo Fijo
200000

Ventas
Costo Total

100000

500000

400000

US $

300000
Costo Fijo
Ventas

200000

Costo Total
100000

415258

0 20, 40, 60, 80, 10 12 14 16 18 20 22 24 26 28 30 32 34 36 38 40 42 44

00 00 00 00 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0
0 0 0 0 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00

Kg. de pollo

Costo Fijo
Ventas
Costo Total

Costo Fijo
Ventas
Costo Total