Академический Документы
Профессиональный Документы
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rea
Gerencia General
MANO DE OBRA
Gerencia General
MAQUINARIAS Y
EQUIPOS
MATRIZ DE LAS 3 C Y 3 M
Descripcin
Administrador
Reclutamiento de Personal
Encargado del rea Comercial
Ventas
Encargado de rea Logstica
Encargado en Contabilidad
Encargado de Almacen
Compras de copas cod.996
Guia de Remision
Tarjeta de Presentacion
Dominio Web
Alojamiento Web (Hosting)
Mantenimiento de local
Servicio de Agua Mineral
Servicio de Internet + Telf. Fijo
Telfonos Mviles
Set de Escritorio
Librero 4 niveles
Anaquel Metlico 4 niveles
Sillas Ejecutivas Giratorias
Computadoras
Impresora Multifuncional
Cartuchos para Impresora
Archivador Plastificado
calculadora
Dispensador de Cinta
Clips
Engrapador
Perforador
Sellos
Tampon
Fechador
grapas
Tijera
Cinta de emabalaje
Carreta
MATRIZ DE LAS 3 C Y 3 M
Calidad
Licenciado y/o Tcnico en Administracin de Negocios Internacionales, Diplomado
en Comercio Exterior. Tener conocimiento en Flujo de Caja,experiencia en rubro de
aduanas,comercio exterior
Pagina Web
(Bumeran - Computrabajo)
30% nylon
30% nylon
Agencia de Aduanas
Negras x 100und - T. Grandes
1 ciento *5 70/5=14 cada ciento
100 Tarjetas plastificadas
Galletas, caf en sachet, gaseosa, agua mineral)
1 MILLAR Brochure 55cm x 22cm (Cuadrptico)
facturas con el ruc nombre de la empresa/ millar
Espacio 30m2, acondicionado con Luz, Agua, e Internet.
espacio 6m2, acondicionado con Luz, Agua, e Internet.
SUNARP - NOTARIA - INDECOPI
Municipalidad victoria - INDECI
200 folios 100 hojas 75grs
100 hojas tamao A4
Costo en Soles
Unitarios
Cantidad
S/.
Costo Total
2,500.00
1,200.00
Periodo Pago
###
Mensual
###
Mensual
S/.
S/.
S/.
1,500.00
###
Mensual
S/.
80.00
###
Mensual
S/.
1,000.00
###
Mensual
15650.00
S/.
0.43 S/.
6,729.50
Trimestral
15000
S/.
0.24 S/.
3,600.00
Trimestral
8300
S/.
0.44 S/.
3,652.00
Trimestral
16295
S/.
0.45 S/.
7,283.87
Trimestral
1
2
70
1
1
1
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
1,202.45
15.00
70.00
75.00
50.00
250.00
Trimestral
Mensual
Mensual
Anual
Mensual
Semestral
S/.
100.00 S/.
400.00
S/.
1,450.00
###
Mensual
S/.
4,350.00
###
Mensual
S/.
1,384.00
###
Una Vez
1
1
1
S/.
S/.
S/.
800.00 S/.
1,202.45
7.50
1.00
75.00
50.00
250.00
760.76
8.00
80.00 S/.
1,600.00
###
###
80.00
Mensual
Mensual
Una Vez
Mensual
Semestral
1
4
1
1
1
1
1
4
2
1
3
3
3
1
4
6
6
4
10
10
6
4
4
4
4
6
12
1
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
60.00
75.00
62.98
305.62
50.00
25.00
150.00
100.00
179.90
185.90
140.00
47.90
1,200.00
279.00
34.90
S/.
S/.
S/.
S/.
60.00
300.00
62.98
305.62
S/.
139.60
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
12.00
18.90
11.00
0.70
8.40
9.80
20.00
3.20
5.70
2.50
6.20
24.00
300.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
72.00
113.40 Una vez
44.00 una vez
7.00 mensual
84.00 mensual
58.80 una vez
80.00 anual
12.80 anual
22.80 anual
10.00 mensual
37.20 anual
288.00 mensual
### una vez
###
###
S/.
S/.
150.00
400.00
###
###
S/.
S/.
S/.
280.00
191.60
2,400.00
###
Semestral
Mensual
Anual
Anual
Mensual
Mensual
Mensual
Mensual
Una Vez
Una Vez
Una Vez
Una Vez
Una Vez
Una Vez
Trimestral
Mensual
S/.
7,880.00
OPERATIVIDAD ADUANERA
ANALISIS CUALITATIVA
GRUPO ADUAN
Avenida Elmer Faucett, 1664 - Of 202 - Urb.
San Jos - BELLAVISTA - Callao - Callao
Telfono: (01)464 0785 - 981 407109
E-mail: ventas@grupoaduan.com
www.grupoaduan.com
5
4
5
5
5
RATIVIDAD ADUANERA
ALISIS CUALITATIVA
LUMEN
Centro Areo Comercial Of. 206-207A Av.
Elmer Faucett s/n CALLAO-PERU
Telfonos: (01)517 0100 - 574 1173
E-mail: info@lumensac.com
http://www.lumensac.com
4
3
4
4
4
OPER
ANALISIS CUANTITATIVA
GRUPO ADUAN
LUMEN
Gastos de importacion
Gastos de importacion
424.8
Almacenaje
380.0 Almacenaje
Transporte interno
Gastos operativos
Comision agente de aduanas
subTotal
IGV(18%)
TOTAL
$
$
$
$
$
$
100.0
150.2
110.6
1,165.6
209.8
1,375.4
Transporte interno
Gastos operativos
Comision agente de aduanas
subTotal
IGV(18%)
TOTAL
OPERADORES DIRECTOS
COMPARACION DE FACTORES
MEN
mportacion
$
450.0
400.0
$
$
$
$
$
$
150.0
100.0
110.9
1,210.9
218.0
1,428.9
GRUPO
FACTORES
ADUAN
LUMEN
PUNTAJE
TOTAL
PUNTAJE
Experiencia
10%
0.5
Confiabilidad
Calidad del
servicio
Precios
20%
0.8
1.25
1.25
Rapidez
20%
5
4
5
5
5
TOTAL
25%
25%
100%
4.79
LUMEN
TOTAL
LEYENDA
0.4
Poco
0.6
Regular
Bueno
Muy Bueno
Excelente
0.8
3.8
OPERATIVIDAD ADUANERA
ANALISIS CUALITATIVA
BANCO INTERBANK
TRANSFERENCIA BANCARIA
BCP
TRANSFERENCIA BANCARIA
Requisitos:
Ser un importador
Ser cliente
Beneficios para su empresa:
Requisitos:
Ser un importador
Ser cliente
Ventajas:
Experiencia
Confiabilidad
Precios
Rapidez
Calidad del Servicio
5
4
4
4
5
Experiencia
Confiabilidad
Precios
Rapidez
Calidad del Servicio
ANALISIS CUANTITATIVA
BCP
ENCIA BANCARIA
INTERBANK
entajas:
4
3
4
4
4
Transferencias internacionales
quisitos:
TARIFA
OPERACIN
$ 25 Mnimo$,
incluye costo de
transaccin
OPERADORES DIRECTOS
UANTITATIVA
COMPARACION DE FACTORES
BCP
TARIFA
20 Para
montos de
US$ 500.01 a
US$ 20000 +
0.05% por
transaccin
OPERACIN
Por concepto de
transmitir el cdigo
swift cifrado
INTERBANK
FACTORES
Puntaje
Experiencia
10%
Confiabilidad
20%
Precios
25%
Rapidez
25%
20%
TOTAL
100%
ACION DE FACTORES
INTERBANK
BCP
LEYENDA
Total
Puntaje
Total
Poco
0.50
0.4
Regular
0.80
0.6
Bueno
1.00
Muy Bueno
1.00
Excelente
1.00
0.8
4.3
3.8
CUADRO DE INVERSIONES
1.Inversion fija
1.1.Inversion fija tangible
1.2. Inversion fija intangible
2.Capital de trabajo
2.1 Realizable
2.2 Disponible
2.3 Exigible
3.Imprevistos
INVERSIN TOTAL
Participacion Financiamiento (%)
SOCIOS
Alexander Aguirre
David Robles Nicolas
Evelin Fernandez Fernandez
Frank Sosa Cortez
TOTAL
CUADRO DE INVERSIONISTAS
APORTE S/.
S/.
19,541.43
S/.
19,541.43
S/.
19,541.43
S/.
19,541.43
S/.
78,165.71
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
10,210.64
7,122.90
3,087.74
64,475.41
51,275.41
7,200.00
6,000.00
3,479.66
S/.
78,165.71
100%
S
%
25.00%
25.00%
25.00%
25.00%
100%
S/.
7,122.90
S/.
5,530.60
Implementos de Oficina
S/.
333.30
S/.
910.00
Accesorios
S/.
349.00
Proveedor
Equipos
Radio Moviles Entel
Entel
Computadora
Efe
Laptop
Lenovo
tai loy
Efe
Escritorio
Sodimac
Sodimac
Implementos de Oficina
Proveedor
Tai loy
Archivador Plastificado
Tai loy
Calculadora
Tai loy
Dispensador de Cinta
Tai loy
Engrapador
Tai loy
Perforador
Tai loy
Sellos
Tai loy
Tampon
Tai loy
Sealizaciones
Tai loy
Tijera
Tai loy
Tienda
Equipos
Carreta
Santri SAC
Faja de seguridad
Dina SAC
Muebles
Anaquel Metlico 4 niveles
Accesorios
Soga
Sodimac
Tienda
Extintores
Dina SAC
Burden SAC
Brimed SAC
Fluorecentes Lineal
Sodimac
Tachos
Casa Linda
Baldes
Casa Linda
Descripcin
CANTIDAD
C/U (S/.)
Motorola EX 1177
S/.
89.00
S/.
1,299.00
S/.
1,399.00
S/.
299.00
S/.
150.00
S/.
70.00
Descripcin
S/.
cantidad
34.90
C/U (S/.)
S/.
8.00
S/.
12.00
Calculadora MX-120V/S
S/.
15.00
S/.
11.00
S/.
8.40
S/.
9.80
S/.
5.00
S/.
3.20
S/.
2.50
S/.
6.20
Descripcin
cantidad
S/Marca Artesnal
Unidad/metal
Descripcin
C/U (S/.)
S/.
300.00
S/.
50.00
S/.
140.00
cantidad
30 mts
C/U (S/.)
1
2
S/.
30.00
S/.
50.00
S/.
40.00
Halux/FLAFSP236
S/.
20.00
S/.
12.00
S/.
7.50
S/.
5,530.60
S/.
356.00
S/.
2,598.00
S/.
1,399.00
S/.
139.60
S/.
598.00
S/.
300.00
S/.
140.00
S/.
333.30
S/.
32.00
S/.
72.00
S/.
60.00
S/.
44.00
S/.
25.20
S/.
29.40
S/.
30.00
S/.
9.60
S/.
12.50
S/.
18.60
S/.
910.00
S/.
300.00
S/.
50.00
S/.
560.00
S/.
349.00
S/.
30.00
S/.
100.00
S/.
80.00
S/.
100.00
S/.
24.00
S/.
15.00
Constitucin de la empresa
SUNARP-Busqueda y Reserva de Nombre
Elaboracin y elevacion de la minuta
Inscribir la escritura en Registros Pblicos
legalizar los libros contables
Defensa Civil
Presentacion de planillas mintra
Servicio para remodelacin e Instalacin del local
Divisin de las reas de trabajo
Instalacin de Muebles, anaquel y orden del almacn
Licencia de funcionamiento
Pago a la municipalidad
INDECI (Inspeccion Tecnica)
Web Site y software
Pagina web
Dominio Web
Sofware para administrar entrada y salida de mercancias
S/.
S/.
S/.
S/.
S/.
3,087.74
1,384.00
760.76
442.98
500.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
1,384.00
26.00
600.00
274.50
160.00
203.50
120.00
S/.
S/.
S/.
500.00
300.00
200.00
Descripcin
7.50% de la UIT
12.52% de la UIT
S/.
S/.
S/.
760.76
285.00
475.76
Descripcin
creacion de la pag.
.com // Pago anual
S/.
S/.
S/.
S/.
442.98
320.00
62.98
60.00
Capital de Trabajo
Realizable
Disponible
Exigible
Realizable
Gastos de ventas
Bolsas pqt x100 grande para el despacho
Bolsas pqt x100 extra grande para el despacho
Tarjetas de presentacin x 100
Total de gastos de la 1 importacin
Copas de brassier
Gastos operativos
Comision del Agente de Aduana
V B Tecnapo
Almacen (unimar)
Descarga de mercaderia
Desconsolidacion de cargo mastes
Handling
Flete Interno
Transferencia bancaria
Productos de Limpieza
Detergente
Implementos de oficina
Hojas bond A- 4Tai loy 40g - pqt 500 und m. chamex
Clips x caja x 100 und
grapas x caja x 100 und
Boleta de venta
Factura
Guia de Remision
Cuadermos A-4 x
Lapicero x caja marca faber castell x 48und
Folder manilla x 24und
Disponible
Gerente
Jefe de Logistica y Distribucion
Encargado de almacen
Asistente de Ventas
Terciarizamos el contador
Exigible
Alquiler tienda - Mensual
Garantia tienda
Pago de agua-Sedapal
Pago de luz-Edelnor
Pago de servicio de Internet y Telfono-movistar
Mantenimieno de local
Servicio de radio Entel
bajo
S/.
64,475.41
S/.
51,275.41
S/.
7,200.00
S/.
6,000.00
Perodo
Cantidad
C/U (S/.)
Trimestral
10
S/.
10.00
Trimestral
10
3
S/.
15.00
S/.
50.00
Semestral
Perodo
Cantidad
Trimestral
55245
$ 15,788.93
Trimestral
$ 118.00
Trimestral
$ 130.87
Trimestral
$ 153.40
Trimestral
$ 448.40
Trimestral
$ 141.60
Trimestral
$ 177.00
Trimestral
$ 106.20
Trimestral
$ 100.00
Trimestral
Perodo
1
Cantidad
$ 120.00
C/U (S/.)
Trimestral
S/.
18.00
Trimestral
S/.
10.00
Trimestral
S/.
8.00
Trimestral
S/.
2.00
Trimestral
S/.
50.00
Trimestral
S/.
52.00
Semestral
Perodo
2
Cantidad
S/.
Trimestral
S/.
9.90
Trimestral
S/.
7.00
Trimestral
S/.
18.00
Trimestral
S/.
40.00
Trimestral
S/.
40.00
Trimestral
S/.
40.00
Semestral
12
S/.
3.00
Semestral
S/.
15.00
Semestral
S/.
7.20
10.00
C/U (S/.)
Semestral
S/.
2.00
Perodo
Cantidad
Mensual
S/.
2,000.00
Mensual
S/.
1,500.00
Mensual
S/.
900.00
Mensual
S/.
900.00
Mensual
S/.
100.00
Perodo
cantidad
Mensual
S/.
3,000.00
Unica vez
S/.
3,000.00
Mensual
S/.
50.00
Mensual
S/.
80.00
Mensual
S/.
150.00
Mensual
S/.
50.00
Mensual
S/.
100.00
C/U (S/.)
C/U (S/.)
S/.
51,275.41
S/.
150.00
S/.
100.00
S/.
150.00
S/.
150.00
S/.
50,297.61
S/.
45,945.79
S/.
343.38
S/.
380.83
S/.
446.39
S/.
1,304.84
S/.
412.06
S/.
515.07
S/.
309.04
S/.
291.00
S/.
349.20
S/.
434.00
S/.
54.00
S/.
30.00
S/.
16.00
S/.
8.00
S/.
150.00
S/.
156.00
S/.
20.00
S/.
S/.
393.80
59.40
S/.
7.00
S/.
18.00
S/.
80.00
S/.
80.00
S/.
80.00
S/.
36.00
S/.
15.00
S/.
14.40
S/.
4.00
S/.
7,200.00
S/.
2,000.00
S/.
1,500.00
S/.
1,800.00
S/.
1,800.00
S/.
100.00
S/.
6,000.00
S/.
3,000.00
S/.
S/.
3,000.00
50.00
S/.
80.00
S/.
150.00
S/.
50.00
S/.
400.00
CRDITO FISCAL
S/.
1,720.79 S/.
309.74
Ciclo de conversion de efectivo Esta operacion entrega el numero de dias de las operaciones del
que proporcionan los proveedores ) o con el dinero de los accionistas
Nro de dias a financiar = costo de prod + cuentas por cobrar + plazo prom de proveedores
Esto significa que el proyecto debe financiar 120 dias de operacin con recursos de terceros (deudas
Ahora bien la inversion en CTN debe estar expresada en terminos monetarios Cmo entonces conv
La solucion es sorprendementemente simple. Se debe proyectar el estado de resultados del proyecto
para gastar diariamente para operar el negocio . No debe perderse de vista que resultado mas confia
la proyeccion de los egresos operativos flujo de caja FC
Rotacin de Inventarios
Cuentas por cobrar Clientes
Cuenta por pagar Proveedores
CICLO DE CONVERSIN EFECTIVO
GASTOS ANUALES
GASTOS DIARIOS
Costos para todo el ao sin considerar las necesidades minimas
caja minima
capital de trabajo neto
En resumen el proyecto necesitara una inversion total de 108.61 en capital de trabajo neto CTN pero
el momento en el que se requerira es presentado a continuacion
En otras palabras se necesitara 75.56 en el ao 1 (que tendra que ser invertido en el ao 0), 9.44 par
conseguirse en el ao 2)
inancieras
Ao1
2
120
30
90
ESTADO DE RESULTADOS
Ao1
S/.
373,687.25 S/.
42%
35%
35%
0%
2076.04
Ao2
2
120
30
90
Ao3
2
120
30
90
Ao2
386,614.25 S/.
45%
35%
35%
0%
Ao3
394,390.27
47%
35%
34%
0%
2147.86
2191.06
31140.6044530054
32217.8542140658
32865.8560364034
15381.979406066
16915.4917977467
18059.4301331613
52738.2151065119
57995.9718779886
61918.0461708387
de las operaciones del negocio que se tiene que financiar con deuda (aparte de la
proveedores
FECTIVO
120
30
90
60 COMPRAR-VENDER+COBRO CLIENTE-DIAS DE PAGO AL PROVEDOR
ESTADO DE RESULTADOS
Ao1
S/.
373,687.25
S/.
158,214.65
S/.
215,472.61
S/.
132,222.60
S/.
130,922.60
S/.
1,300.00
S/.
83,250.01
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
290,437.25 S/.
806.77 S/.
Ao2
386,614.25
173,987.92
212,626.33
136,896.40
135,596.40
1,300.00
75,729.93
S/.
S/.
S/.
S/.
S/.
S/.
S/.
Ao3
394,390.27
185,754.14
208,636.13
136,896.40
135,596.40
1,300.00
71,739.73
310,884.32 S/.
863.57 S/.
322,650.54
896.25
Ao 0
120
30
90
60
Ao1
120
30
90
60
Ao2
120
30
90
60
S/.
S/.
290,437.25 S/.
806.77 S/.
310,884.32 S/.
863.57 S/.
322,650.54
896.25
S/.
S/.
S/.
48,406.21 S/.
2,076.04 S/.
50,482.25 S/.
51,814.05 S/.
2,147.86 S/.
53,961.91 S/.
53,775.09
2,191.06
55,966.15
Ao 0
Ao 1
50482.25
50482.25
Ao 2
3479.66
53961.91
2004.24
55966.15
77.72%
DINERO
Ao3
120
30
90
60
Ao 3
n el ao 3 (que debe
ENERO
FEBRERO
MARZO
ABRIL
MAYO
JUNIO
JULIO
AGOSTO
SEPTIEMBRE
OCTUBRE
NOVIEMBRE
DICIEMBRE
TOTAL
2011
0
0
0
0
98000
118210
144630
2012
220650
0
60000
70000
121200
150000
0
2013
0
200000
328714
80000
0
68290
160470
2014
0
214000
187000
0
0
70000
150223
0
144300
0
183772
255700
0
140000
0
125000
100000
986850
0
0
0
50400
107400
995274
204000
0
0
100000
154367
944612
1079590
AO 2011
TRIMESTRE
DEMANDA
1
2
3
4
Total
Promedio
0.00
216210
288930
439472
AO
2011
FACTOR
ESTACIONAL
TRIMESTRE
Total
Promedio
50662.00
3
16887
DEMANDA
1
2
3
4
0.91555051
1.22348647
1.86096302
###
###
Diferencia de Crecimiento
Perodo
Aos
Crecimiento
AO 2012
280650
341200
140000
225000
###
###
Diferencia de Crecimiento
Perodo
Aos
Crecimiento
UND
UND
UND
600000.00
500000.00
600000.00
2016
2017
400000.00
300000.00
f(x) = 1902.503
R = 0.0144761
200000.00
100000.00
0.00
2011
4 TRIM
2015
500000.00
3 TRIM
2014
UND
UND
UND
UND
UND
UND
UND
UND
UND
UND
UND
UND
UND
UND
UND
UND
UND
UND
UND
UND
UND
UND
UND
UND
2 TRIM
2013
280650
341200
140000
225000
528714
148290
160470
157800
401000
70000
354223
254367
439408
207138
233652
230304
497229
153326
267981
230376
468770
150339
301506
251405
1 TRIM.
2012
1 TRIM.
2 TRIM
3 TRIM
4 TRIM
1 TRIM.
2 TRIM
3 TRIM
4 TRIM
1 TRIM.
2 TRIM
3 TRIM
4 TRIM
1 TRIM.
2 TRIM
3 TRIM
4 TRIM
1 TRIM.
2 TRIM
3 TRIM
4 TRIM
1 TRIM.
2 TRIM
3 TRIM
4 TRIM
PARES
IA LOGISTICA MAYORISTA S.A.C. RUC: 20505715307"
1
2
2014
401000
70000
3
4
288930
439472
354223
254367
00000.00
160470
157800
O 2012
00000.00
140000
225000
AO 2013
FACTOR
ESTACIONAL
1.13755890
1.38298627
0.56746213
0.91199270
TRIMESTRE
1
2
3
4
Total
Promedio
92739.67
3
30913.2222222222
DEMANDA
528714
148290
160470
157800
FACTOR
ESTACIONAL
2.12489827
0.59597659
0.64492793
0.63419722
###
###
Diferencia de Crecimiento
Perodo
Aos
Crecimiento
AO 2014
TRIMESTRE
1
2
3
4
Total
Promedio
115228.89
3
38409.6296296297
Diferencia de Crecimiento
Perodo
Crecimiento
00000.00
00000.00
00000.00
00000.00
f(x) = 1902.5030263467x + 238048.035042135
R = 0.0144761186
00000.00
2011
2012
2013
2014
2015
3 TRIM
2 TRIM
1 TRIM.
4 TRIM
3 TRIM
2 TRIM
1 TRIM.
4 TRIM
3 TRIM
2 TRIM
1 TRIM.
4 TRIM
3 TRIM
2 TRIM
1 TRIM.
4 TRIM
3 TRIM
2 TRIM
1 TRIM.
4 TRIM
3 TRIM
2 TRIM
0.00
1 TRIM.
00000.00
2016
505715307"
TOTAL
1210364
775700
943623
1076639
AO 2014
DEMANDA
401000
70000
354223
254367
AO 2015
FACTOR
ESTACIONAL
Promedio Estacional
1.48574968
1.58273562
0.25935780
0.74610688
1.31243568
0.84160858
0.94245684
0.82954892
###
269897.42
rencia de Crecimiento
Aos
cimiento
TRIMESTRE
DEMANDA
1
2
3
4
Total
Promedio
439408.12
207138.46
233652.19
230304.12
###
277626
69322.85
3
23108
2015-2017
2015-2017
2015
2016
2017
4 TRIM
3 TRIM
2 TRIM
1 TRIM.
4 TRIM
3 TRIM
2 TRIM
1 TRIM.
4 TRIM
3 TRIM
2 TRIM
O 2015
AO 2016
FACTOR
ESTACIONAL
1.58273562
0.74610688
0.84160858
0.82954892
277625.722222222
Promedio
Estacional
1.73112785
0.53381376
0.93299073
0.80206766
TRIMESTRE
DEMANDA
1
2
3
4
Total
Promedio
497228.62
153326.33
267981.18
230376.39
###
###
FACTOR
ESTACIONAL
1.73112785
0.53381376
0.93299073
0.80206766
AO 2017
Promedio
Estacional
1.59987105
0.51309281
1.02901166
0.85802447
TRIMESTRE
DEMANDA
1
2
3
4
Total
Promedio
468770.27
150338.78
301505.60
251405.49
###
###
FACTOR
ESTACIONAL
1.59987105
0.51309281
1.02901166
0.85802447
PRONSTICO DE LA DEMANDA
AO
2011
2012
2013
2014
2015
2016
2017
TRIMESTRE
1 TRIM.
2 TRIM
3 TRIM
4 TRIM
1 TRIM.
2 TRIM
3 TRIM
4 TRIM
1 TRIM.
2 TRIM
3 TRIM
4 TRIM
1 TRIM.
2 TRIM
3 TRIM
4 TRIM
1 TRIM.
2 TRIM
3 TRIM
4 TRIM
1 TRIM.
2 TRIM
3 TRIM
4 TRIM
1 TRIM.
2 TRIM
3 TRIM
4 TRIM
DEMANDA
0
216210
288930
439472
280650
341200
140000
225000
528714
148290
160470
157800
401000
70000
354223
822272
439408
207138
233652
230304
497229
153326
267981
230376
468770
150339
301506
251405
Importaciones Und
Med. Pares
12.57%
12.57%
12.57%
12.57%
12.57%
12.57%
12.57%
12.57%
12.57%
12.57%
12.57%
12.57%
55245
26043
29376
28955
62515
19277
33692
28964
58937
18901
37907
31608
2015
2016
TRIMESTRE
DEMANDA
1 TRIM.
55245
2 TRIM
26043
3 TRIM
29376
4 TRIM
28955
1 TRIM.
62515
2 TRIM
19277
139,619
UND
144,448
UND
2016
2017
3 TRIM
33692
4 TRIM
28964
1 TRIM.
58937
2 TRIM
18901
3 TRIM
37907
4 TRIM
31608
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
144,448
UND
147,353
UND
Meses Tiempo
Tipo de Cambio
Jan-13
Feb-13
Mar-13
Apr-13
May-13
Jun-13
Jul-13
Aug-13
Sep-13
Oct-13
Nov-13
Dec-13
Jan-14
Feb-14
Mar-14
Apr-14
May-14
Jun-14
Jul-14
Aug-14
Sep-14
Oct-14
Nov-14
Dec-14
Jan-14
Feb-14
2.692
2.683
2.670
2.656
2.669
2.670
2.634
2.615
2.602
2.587
2.598
2.566
2.551
2.578
2.593
2.597
2.643
2.747
2.775
2.801
2.777
2.768
2.797
2.80
2.81
2.81
Pronstico de
Media Mvil n=2
2.688
2.677
2.663
2.663
2.670
2.652
2.625
2.609
2.595
2.593
2.582
2.559
2.565
2.586
2.595
2.620
2.695
2.761
2.788
2.789
2.773
2.783
2.800
2.806
27
28
29
30
31
32
33
34
35
36
Mar-14
Apr-14
May-14
Jun-14
Jul-14
Aug-14
Sep-14
Oct-14
Nov-14
Dec-14
2.81
2.79
2.79
2.79
2.79
2.81
2.86
2.91
2.93
2.95
2.812
2.811
2.801
2.792
2.788
2.787
2.801
2.839
2.884
2.916
2015
DEMANDA
Unidad de
Medida
1 TRIM.
55245
UND
2 TRIM
26043
UND
3 TRIM
29376
UND
4 TRIM
28955
UND
DEMANDA
Modelo -1129
Modelo - 8857
Modelo - 1157
Modelo - 966
COPAS
Modelo -1129
Modelo - 8857
Modelo - 1157
Modelo - 966
Modelo -1129
Modelo - 8857
Modelo - 1157
Modelo - 966
Modelo -1129
Modelo - 8857
Modelo - 1157
Modelo - 966
Modelo -1129
Modelo - 8857
Modelo - 1157
Modelo - 966
2015
2016
139619
144448
20976
37909
41182
39551
21702
39221
42606
40919
PRONSTICO DE INPORTACIONESS
70000
60000
50000
40000
30000
20000
50000
40000
f(x) = - 569.4987959009x + 39653.4479355028
R = 0.0189932477
30000
20000
10000
0
1 TRIM.
2 TRIM
3 TRIM
4 TRIM
1 TRIM.
2015
3 TRIM
4 TR
2016
Meses Tiempo
1
2
3
4
5
6
7
8
9
10
11
12
2 TRIM
Jan-15
Apr-15
Jul-15
Oct-15
Jan-16
Apr-16
Jul-16
Oct-16
Jan-17
Apr-17
Jul-17
Oct-17
PRONSTICO
2014 - 2016
2.692
2.677
2.67
2.609
2.582
2.586
2.695
2.789
2.8
2.811
2.788
2.839
3.000
2.900
2.800
2.700
2.600
2.500
2.400
2.300
2.812
2.811
2.801
2.792
2.788
2.787
2.801
2.839
2.884
2.916
% de participacion
Pronostico
en Und
15.02%
27.15%
29.50%
28.33%
15.02%
27.15%
29.50%
28.33%
15.02%
27.15%
29.50%
28.33%
15.02%
27.15%
29.50%
28.33%
8300
15000
16295
15650
3913
7071
7682
7377
4413
7976
8665
8322
4350
7862
8541
8202
2017
147353
UND
22138
40009
43463
41742
UND
UND
UND
UND
TACIONESS 2015-2017
Unidad de
Medida
UND
UND
UND
UND
UND
UND
UND
UND
UND
UND
UND
UND
UND
UND
UND
UND
2016
DEMANDA
1 TRIM.
62515
2 TRIM
19277
3 TRIM
33692
4 TRIM
28964
3 TRIM
4 TRIM
2016
1 TRIM.
2 TRIM
3 TRIM
4 TRIM
2017
Column E
Column F
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
COPAS
UND
UND
UND
UND
Modelo -1129
Modelo - 8857
Modelo - 1157
Modelo - 966
Modelo -1129
Modelo - 8857
Modelo - 1157
Modelo - 966
Modelo -1129
Modelo - 8857
Modelo - 1157
Modelo - 966
Modelo -1129
Modelo - 8857
Modelo - 1157
Modelo - 966
% de
participacion
15.02%
27.15%
29.50%
28.33%
15.02%
27.15%
29.50%
28.33%
15.02%
27.15%
29.50%
28.33%
15.02%
27.15%
29.50%
28.33%
Pronostico
en Und
9392
16974
18439
17709
2896
5234
5686
5461
5062
9148
9938
9544
4352
7864
8543
8205
Unidad de
Medida
UND
UND
UND
UND
UND
UND
UND
UND
UND
UND
UND
UND
UND
UND
UND
UND
33 34 35 36
2017
DEMANDA
Unidad de
Medida
1 TRIM.
58937
UND
2 TRIM
18901
UND
3 TRIM
37907
UND
4 TRIM
31608
UND
COPAS
Modelo -1129
Modelo - 8857
Modelo - 1157
Modelo - 966
Modelo -1129
Modelo - 8857
Modelo - 1157
Modelo - 966
Modelo -1129
Modelo - 8857
Modelo - 1157
Modelo - 966
Modelo -1129
Modelo - 8857
Modelo - 1157
Modelo - 966
% de
participacion
15.02%
27.15%
29.50%
28.33%
15.02%
27.15%
29.50%
28.33%
15.02%
27.15%
29.50%
28.33%
15.02%
27.15%
29.50%
28.33%
Pronostico
en Und
8855
16002
17384
16696
2840
5132
5575
5354
5695
10293
11181
10738
4749
8582
9323
8954
Unidad de
Medida
UND
UND
UND
UND
UND
UND
UND
UND
UND
UND
UND
UND
UND
UND
UND
UND
2015
1 TRIMESTRE DE VENTAS
Enero
Febrero
5136
1489
MOD. 1129
CANTIDAD MOD. 8857
UNITARIA DE
VENTA
MOD. 1157
9282
2691
10083
2923
MOD. 966
9684
2808
34186
9911
MOD. 1129
S/.3.00
S/.3.00
S/.1.60
S/.1.60
S/.3.00
S/.3.00
MOD. 966
S/.3.20
S/.3.20
MOD. 1129
S/.15,408.00
S/.4,467.00
S/.14,851.20
S/.4,305.60
S/.30,249.00
S/.8,769.00
MOD. 966
S/.30,988.80
S/.8,985.60
S/.91,497.00
S/.26,527.20
UNIDADES FISICAS
VENTAS TOTALES
2016
1 TRIMESTRE VENTAS
Enero
Febrero
MOD. 1129
5812
1685
10503
3045
11410
3308
MOD. 966
10958
3177
38684
11215
MOD. 1129
S/.3.00
S/.3.00
MOD. 8857
S/.1.60
S/.1.60
MOD. 1157
S/.3.00
S/.3.00
MOD. 966
S/.3.20
S/.3.20
MOD. 1129
S/.17,436.00
S/.5,055.00
S/.16,804.80
S/.4,872.00
S/.34,230.00
S/.9,924.00
MOD. 966
S/.35,065.60
S/.10,166.40
S/.103,536.40
S/.30,017.40
UNIDADES FISICAS
PRECIO DE
VENTA
UNITARIO
VENTAS TOTALES
2017
1 TRIMESTRE
Enero
Febrero
MOD. 1129
5479
1589
9902
2871
10757
3119
CANTIDAD
UNITARIA DE
VENTA
10331
2995
36470
10573
MOD. 1129
S/.3.00
S/.3.00
MOD. 8857
S/.1.60
S/.1.60
MOD. 1157
S/.3.00
S/.3.00
MOD. 966
S/.3.20
S/.3.20
MOD. 1129
P. VENTA MOD. 8857
TOTAL POR
PRODUCTO MOD. 1157
S/.16,437.00
S/.4,767.00
S/.15,843.20
S/.4,593.60
S/.32,271.00
S/.9,357.00
MOD. 966
S/.33,059.20
S/.9,584.00
S/.97,612.86
S/.28,299.53
MOD. 966
UNIDADES FISICAS
PRECIO DE
VENTA
UNITARIO
VENTAS TOTALES
VENTAS
COPAS MOD. 1129
COPAS MOD. 8857
COPAS MOD. 1157
COPAS MOD. 966
RE DE VENTAS
2 TRIMESTRE DE VENTAS
3 TRIMESTRE DE VENTAS
Marzo
Abril
Mayo
Junio
Julio
Agosto
1675
2161
482
1270
1186
2315
3027
3905
870
2295
2143
4184
3288
4242
946
2493
2328
4546
3158
4074
908
2395
2236
4366
11148
14381
3206
8453
7893
15411
S/.3.00
S/.3.00
S/.3.00
S/.3.00
S/.3.00
S/.3.00
S/.1.60
S/.1.60
S/.1.60
S/.1.60
S/.1.60
S/.1.60
S/.3.00
S/.3.00
S/.3.00
S/.3.00
S/.3.00
S/.3.00
S/.3.20
S/.3.20
S/.3.20
S/.3.20
S/.3.20
S/.3.20
S/.5,025.00
S/.6,483.00
S/.1,446.00
S/.3,810.00
S/.3,558.00
S/.6,945.00
S/.4,843.20
S/.6,248.00
S/.1,392.00
S/.3,672.00
S/.3,428.80
S/.6,694.40
S/.9,864.00
S/.12,726.00
S/.2,838.00
S/.7,479.00
S/.6,984.00
S/.13,638.00
S/.10,105.60
S/.13,036.80
S/.2,905.60
S/.7,664.00
S/.7,155.20
S/.13,971.20
S/.29,837.80
S/.38,493.80
S/.8,581.60
S/.22,625.00
S/.21,126.00
S/.41,248.60
STRE VENTAS
2 TRIMESTRE
3 TRIMESTRE DE VENTAS
Marzo
Abril
Mayo
Junio
Julio
Agosto
1895
1599
357
940
1360
2655
3425
2890
644
1699
2458
4799
3721
3140
700
1846
2670
5213
3574
3015
672
1773
2565
5007
12615
10645
2373
6257
9053
17675
S/.3.00
S/.3.00
S/.3.00
S/.3.00
S/.3.00
S/.3.00
S/.1.60
S/.1.60
S/.1.60
S/.1.60
S/.1.60
S/.1.60
S/.3.00
S/.3.00
S/.3.00
S/.3.00
S/.3.00
S/.3.00
S/.3.20
S/.3.20
S/.3.20
S/.3.20
S/.3.20
S/.3.20
S/.5,685.00
S/.4,797.00
S/.1,071.00
S/.2,820.00
S/.4,080.00
S/.7,965.00
S/.5,480.00
S/.4,624.00
S/.1,030.40
S/.2,718.40
S/.3,932.80
S/.7,678.40
S/.11,163.00
S/.9,420.00
S/.2,100.00
S/.5,538.00
S/.8,010.00
S/.15,639.00
S/.11,436.80
S/.9,648.00
S/.2,150.40
S/.5,673.60
S/.8,208.00
S/.16,022.40
S/.33,764.80
S/.28,489.00
S/.6,351.80
S/.16,750.00
S/.24,230.80
S/.47,304.80
IMESTRE
2 TRIMESTRE
3 TRIMESTRE
Marzo
Abril
Mayo
Junio
Julio
Agosto
1787
1568
350
922
1530
2988
3229
2834
632
1666
2766
5399
3508
3079
686
1810
3004
5866
3369
2957
659
1738
2885
5633
11893
10437
2327
6135
10186
19886
S/.3.00
S/.3.00
S/.3.00
S/.3.00
S/.3.00
S/.3.00
S/.1.60
S/.1.60
S/.1.60
S/.1.60
S/.1.60
S/.1.60
S/.3.00
S/.3.00
S/.3.00
S/.3.00
S/.3.00
S/.3.00
S/.3.20
S/.3.20
S/.3.20
S/.3.20
S/.3.20
S/.3.20
S/.5,361.00
S/.4,704.00
S/.1,050.00
S/.2,766.00
S/.4,590.00
S/.8,964.00
S/.5,166.40
S/.4,534.40
S/.1,011.20
S/.2,665.60
S/.4,425.60
S/.8,638.40
S/.10,524.00
S/.9,237.00
S/.2,058.00
S/.5,430.00
S/.9,012.00
S/.17,598.00
S/.10,780.80
S/.9,462.40
S/.2,108.80
S/.5,561.60
S/.9,232.00
S/.18,025.60
S/.31,833.03
S/.27,935.99
S/.6,227.67
S/.16,421.63
S/.27,262.13
S/.53,225.57
2015
S/.373,690.20
S/.62,928.00
S/.60,652.80
S/.123,543.00
S/.126,566.40
2016
S/.386,609.20
S/.65,100.00
S/.62,750.40
S/.127,818.00
S/.130,940.80
2017
S/.394,391.60
S/.66,417.00
S/.64,014.40
S/.130,389.00
S/.133,571.20
TRE DE VENTAS
4 TRIMESTRE DE VENTAS
Septiembre
Octubre
Noviembre
Diciembre
912
1124
2453
773
1649
2032
4433
1397
1791
2207
4816
1518
1720
2120
4625
1458
6072
7482
16328
5145
S/.3.00
S/.3.00
S/.3.00
S/.3.00
S/.1.60
S/.1.60
S/.1.60
S/.1.60
S/.3.00
S/.3.00
S/.3.00
S/.3.00
S/.3.20
S/.3.20
S/.3.20
S/.3.20
S/.2,736.00
S/.3,372.00
S/.7,359.00
S/.2,319.00
S/.2,638.40
S/.3,251.20
S/.7,092.80
S/.2,235.20
S/.5,373.00
S/.6,621.00
S/.14,448.00
S/.4,554.00
S/.5,504.00
S/.6,784.00
S/.14,800.00
S/.4,665.60
S/.16,251.40
S/.20,028.20
S/.43,699.80
S/.13,773.80
TRE DE VENTAS
4 TRIMESTRE
Septiembre
Octubre
Noviembre
Diciembre
1046
1124
2454
773
1891
2032
4435
1398
2054
2208
4818
1518
1973
2120
4627
1458
6964
7484
16333
5147
S/.3.00
S/.3.00
S/.3.00
S/.3.00
S/.1.60
S/.1.60
S/.1.60
S/.1.60
S/.3.00
S/.3.00
S/.3.00
S/.3.00
S/.3.20
S/.3.20
S/.3.20
S/.3.20
S/.3,138.00
S/.3,372.00
S/.7,362.00
S/.2,319.00
S/.3,025.60
S/.3,251.20
S/.7,096.00
S/.2,236.80
S/.6,162.00
S/.6,624.00
S/.14,454.00
S/.4,554.00
S/.6,313.60
S/.6,784.00
S/.14,806.40
S/.4,665.60
S/.18,639.20
S/.20,031.20
S/.43,718.40
S/.13,775.40
RIMESTRE
4 TRIMESTRE
Septiembre
Octubre
Noviembre
Diciembre
1177
1227
2678
844
2127
2218
4840
1525
2311
2409
5257
1657
2220
2314
5049
1591
7835
8168
17824
5617
S/.3.00
S/.3.00
S/.3.00
S/.3.00
S/.1.60
S/.1.60
S/.1.60
S/.1.60
S/.3.00
S/.3.00
S/.3.00
S/.3.00
S/.3.20
S/.3.20
S/.3.20
S/.3.20
S/.3,531.00
S/.3,681.00
S/.8,034.00
S/.2,532.00
S/.3,403.20
S/.3,548.80
S/.7,744.00
S/.2,440.00
S/.6,933.00
S/.7,227.00
S/.15,771.00
S/.4,971.00
S/.7,104.00
S/.7,404.80
S/.16,156.80
S/.5,091.20
S/.20,971.65
S/.21,860.69
S/.47,706.06
S/.15,033.46
1 TRIMESTRE VENTAS
2015
Enero
UNIDADES FISICAS
COSTO DE VENTA
15%
27%
29%
28%
CANTIDAD
55245
MOD. 1129
S/.
1.77
MOD. 8857
S/.
0.99
MOD. 1157
S/.
1.81
MOD. 966
S/.
1.84
MOD. 1129
8300
MOD. 8857
15000
MOD. 1157
16295
MOD. 966
15650
MOD. 1129
S/.
14,694.72
MOD. 8857
S/.
14,822.46
S/.
29,520.45
S/.
28,802.53
S/.87,840.15
MOD. 1157
MOD. 966
COSTO DE VENTA TOTAL
1 TRIMESTRE VENTAS
2016
Enero
UNIDADES FISICAS
COSTO DE VENTA
15%
27%
29%
28%
CANTIDAD
62515
MOD. 1129
S/.
1.77
MOD. 8857
S/.
0.99
MOD. 1157
S/.
1.81
MOD. 966
S/.
1.84
MOD. 1129
9392
MOD. 8857
16974
MOD. 1157
18439
MOD. 966
17709
MOD. 1129
S/.
16,628.35
MOD. 8857
S/.
16,772.90
MOD. 1157
S/.
33,404.96
S/.
32,592.57
S/.99,398.79
MOD. 966
COSTO DE VENTA TOTAL
1 TRIMESTRE
2017
Enero
UNIDADES FISICAS
COSTO DE VENTA
15%
27%
29%
28%
CANTIDAD
58937
MOD. 1129
S/.
1.77
MOD. 8857
S/.
0.99
MOD. 1157
S/.
1.81
MOD. 966
S/.
1.84
MOD. 1129
9392
MOD. 8857
16974
MOD. 1157
18439
MOD. 966
17709
MOD. 1129
S/.
16,628.35
MOD. 8857
S/.
16,772.90
MOD. 1157
S/.
33,404.96
S/.
32,592.57
S/.99,398.79
MOD. 966
COSTO DE VENTA TOTAL
1 TRIMESTRE VENTAS
Febrero
2 TRIMESTRE
Marzo
Abril
Mayo
Junio
26043
S/.
1.77
S/.
0.99
S/.
1.81
S/.
1.84
3913
7071
7377
7377
S/.
6,927.14
S/.
6,987.36
S/.
13,364.98
S/.
13,577.61
S/.40,857.09
1 TRIMESTRE VENTAS
Febrero
2 TRIMESTRE
Marzo
Abril
Mayo
Junio
19277
S/.
1.77
S/.
0.99
S/.
1.81
S/.
1.84
2896
5234
5686
5461
S/.
5,127.55
S/.
5,172.12
S/.
10,300.82
S/.
10,050.31
S/.30,650.79
1 TRIMESTRE
Febrero
2 TRIMESTRE
Marzo
Abril
Mayo
18901
S/.
1.77
S/.
0.99
S/.
1.81
S/.
1.84
2896
5234
5686
5461
Junio
S/.
5,127.55
S/.
5,172.12
S/.
10,300.82
S/.
10,050.31
S/.30,650.79
COSTO DE VENTA
COPA
MOD. 1129
COPA
MOD. 8857
COPA
MOD. 1157
COPA
MOD. 966
3 TRIMESTRE
Julio
Agosto
4 TRIMESTRE
Septiembre
Octubre
28955
Noviembre
31608
S/.
1.77
S/.
1.77
S/.
0.99
S/.
0.99
S/.
1.81
S/.
1.81
S/.
1.84
S/.
1.84
4350
4749
7862
8582
8541
9323
8202
8954
S/.
7,701.85
S/.
8,407.52
S/.
7,768.80
S/.
8,480.61
S/.
15,472.36
S/.
16,890.00
S/.
15,096.08
S/.46,039.09
S/.
16,479.24
S/.50,257.37
3 TRIMESTRE
Julio
Agosto
4 TRIMESTRE
Septiembre
Octubre
33692
Noviembre
28964
S/.
1.77
S/.
1.77
S/.
0.99
S/.
0.99
S/.
1.81
S/.
1.81
S/.
1.84
S/.
1.84
5062
4352
9148
7864
9938
8543
9544
8205
S/.
8,961.84
S/.
7,704.26
S/.
9,039.75
S/.
13,923.47
S/.
18,003.59
S/.
8,442.12
S/.
17,565.75
S/.53,570.94
S/.
14,864.34
S/.44,934.19
3 TRIMESTRE
Julio
Agosto
4 TRIMESTRE
Septiembre
Octubre
37907
Noviembre
31608
S/.
1.77
S/.
1.77
S/.
0.99
S/.
0.99
S/.
1.81
S/.
1.81
S/.
1.84
S/.
1.84
5062
4352
9148
7864
9938
8543
9544
8205
S/.
8,961.84
S/.
7,704.26
S/.
9,039.75
S/.
7,771.24
S/.
18,003.59
S/.
15,477.22
S/.
17,565.75
S/.53,570.94
S/.
15,100.82
S/.46,054
2015
S/.
2016
224,993.69 S/.
2017
228,554.72 S/.
229,67
S/.
37,731.22
S/. 38,422.01
S/. 38,422.01
S/.
38,059.22
S/. 44,908.24
S/. 38,756.01
S/.
75,247.79
S/. 70,151.49
S/. 77,186.59
S/.
73,955.46
S/. 75,072.97
S/. 75,309.45
ESTRE
Diciembre
ESTRE
Diciembre
ESTRE
Diciembre
2017
229,674.06
S/. 38,422.01
S/. 38,756.01
S/. 77,186.59
S/. 75,309.45
2015
1
SUELDO DE TRABAJADORES
Gerente
Jefe de Logistica y Distribucion
Encargado de almacen
Asistente de ventas
Terciariamos el contador
Exigible
Luz, Agua, Alquiler de local, celulares
Implementos de ofina
TOTAL
S/.
S/.
S/.
S/.
S/.
6,000.00
4,500.00
5,400.00
5,400.00
300.00
2
S/.
S/.
S/.
S/.
S/.
6,000.00
4,500.00
5,400.00
5,400.00
301.00
S/.
2,190.00 S/.
2,190.00
S/.
393.80 S/.
324.40
S/.24,183.80
S/.24,115.40
2015
2016
3
S/.
S/.
S/.
S/.
S/.
6,000.00
4,500.00
5,400.00
5,400.00
302.00
4
S/.
S/.
S/.
S/.
S/.
6,000.00
4,500.00
5,400.00
5,400.00
303.00
1
S/.
S/.
S/.
S/.
S/.
6,000.00
4,500.00
5,400.00
5,400.00
304.00
2
S/.
S/.
S/.
S/.
S/.
6,000.00
4,500.00
5,400.00
5,400.00
305.00
3
S/.
S/.
S/.
S/.
S/.
6,000.00
4,500.00
5,400.00
5,400.00
306.00
S/.
2,190.00 S/.
2,190.00 S/.
2,190.00 S/.
2,190.00 S/.
2,190.00
S/.
393.80 S/.
324.40 S/.
393.80 S/.
324.40 S/.
393.80
S/.24,185.80
S/.24,117.40
S/.24,187.80
S/.24,119.40
S/.24,189.80
2015
PRESUPUESTO ADMINISTRATIVO
Gerente
Jefe de Logistica y Distribucion
Encargado de almacen
Asistente de ventas
Terciariamos el contador
Exigible
S/.
S/.
S/.
S/.
S/.
S/.
96,602.40
24,000.00
18,000.00
21,600.00
21,600.00
1,206.00
S/.
S/.
8,760.00
1,436.40
2017
4
S/.
S/.
S/.
S/.
S/.
6,000.00
4,500.00
5,400.00
5,400.00
307.00
1
S/.
S/.
S/.
S/.
S/.
6,000.00
4,500.00
5,400.00
5,400.00
308.00
S/.
S/.
S/.
S/.
S/.
6,000.00
4,500.00
5,400.00
5,400.00
309.00
3
S/.
S/.
S/.
S/.
S/.
6,000.00
4,500.00
5,400.00
5,400.00
310.00
S/.
S/.
S/.
S/.
S/.
6,000.00
4,500.00
5,400.00
5,400.00
311.00
S/.
2,190.00 S/.
2,190.00 S/.
2,190.00 S/.
2,190.00 S/.
2,190.00
S/.
324.40 S/.
393.80 S/.
324.40 S/.
393.80 S/.
324.40
S/.24,121.40
S/.24,191.80
S/.24,123.40
S/.24,193.80
S/.24,125.40
2015
2016
96,602.40
24,000.00
18,000.00
21,600.00
21,600.00
1,206.00
S/.
S/.
S/.
S/.
S/.
S/.
8,760.00 S/.
1,436.40 S/.
2017
96,618.40
24,000.00
18,000.00
21,600.00
21,600.00
1,222.00
S/.
S/.
S/.
S/.
S/.
S/.
96,634.40
24,000.00
18,000.00
21,600.00
21,600.00
1,238.00
8,760.00 S/.
1,436.40 S/.
8,760.00
1,436.40
Copas 1129
Copas 8857
Copas 1157
Copas 966
Copas 1129
Copas 8857
Copas 1157
Copas 966
FOB EN DOLARES
FOB
FLETE
SEGURO
2%
CIF
Ad-valorem
11%
Base Imponible
IGV
16%
IPM
2%
0.686%
3.5%
COSTOS DE VENTA
UTILIDAD BRUTA
GASTOS ADMINISTRATIVOS
0.5%
Gerente
Jefe de Logistica y Distribucion
Encargado de almacen
Asistente de ventas
Terciariamos el contador
Exigible (Luz, Agua, Alquiler de local)
Equipos y Muebles para el negocio
Equipos y Muebles para oficina
Accesorios
UTILIDAD OPERATIVA
OTROS EGRESOS
SALDO ANT. DE PART. IMPTO RENTA
IMPUESTO A LA RENTA
1.5%
UTILIDAD NETA
Descripcion
1129
8857
1157
1157
966
1
2
VALOR CIF
Derechos e Impuestos
Advaloren
IGV
IPM
0.69%
Percepcion
3.5% x (CIF + Ad Valorem + IGV + Tasa D. Aduanero)
4 Gastos Financieros
RESUMEN DE LOS COSTOS DE IMPORTACION
Valor CIF
Derechos e Impuestos (1) +(2)
Gastos de despacho y otros gastos de importacion
Gastos Financieros
Ahora como ya se hallo el costo de importacion total, este se debe de distribuir o repartir proporcionalmente a cada produ
Reemplazando tenemos:
FACTOR =
60138
42504
Este Factor indica que por cada dlar que nos costo importar, ahora se ha convertido en 1.467117583
Es decir, se incremento el costo del producto.0.467117583 CENTAVOS DE DLAR
A este factor se le llama FACTOR DE CALCULO, el cual se aadira al costo de cada producto importado al valor FOB
Descripcion
1129
8857
1157
966
1129
0.9881558035
8857
0.9881558035
0.9881558035
1.8116189731
1.8116189731
1157
1.8116189731
1.8116189731
1.840440184
1.840440184
966
1.840440184
1.840440184
VENTAS TOTALES
COSTOS DE VENTA
UTILIDAD BRUTA
GASTOS ADMINISTRATIVOS
GASTOS DE VENTAS
UTILIDAD OPERATIVA
OTROS EGRESOS
SALDO ANT. DE PART. IMPTO RENTA
IMPUESTO A LA RENTA
UTILIDAD NETA
1.5%
Margen de Ventas
62%
AO 1
MES 00
T/C
S/.
2.91
1 TRIMESTRE DE V
Enero
Diciembre
S/.
91,498.73
S/.
2.69
S/.
45,808.99
S/.
5,297.85
S/.
1,415.47
S/.
52,522.31
S/.
38,976.43
S/.
7,200.00
0.310
0.200
0.310
0.330
S/.
126.31
$ 912.00
$ 118.00
$ 130.87
$ 153.40
$ 448.40
$ 141.60
$ 177.00
$ 106.20
$ 100.00
$ 50.00
Mensual
S/.
2,000.00
Mensual
S/.
1,500.00
Mensual
S/.
1,800.00
Mensual
S/.
1,800.00
Mensual
S/.
100.00
Trimestral
S/.
393.80
Trimestral
S/.
59.40
Trimestral
S/.
7.00
Trimestral
S/.
18.00
Trimestral
S/.
80.00
Trimestral
S/.
80.00
Trimestral
S/.
80.00
Semestral
S/.
36.00
Semestral
S/.
15.00
Semestral
S/.
14.40
Semestral
S/.
4.00
S/.
400.00
S/.
31,376.43
S/.
71.70
S/.
31,376.43
S/.
470.65
S/.
31,847.07
Mensual
S/.
3,680.00
c /3 aos
S/.
1,120.00
c /3 aos
S/.
5,391.00
Mensual
Precio Unitario
FOB CHINA
Cantidad en Unidades
US$
US$
0.43
2000
860
0.43
1100
473
0.43
2050
881.5
0.43
2050
881.5
0.43
1100
473
0.24
5000
1200
0.24
5000
1200
0.24
5000
1200
0.44
5550
2442
0.44
5700
2508
0.44
2695
1185.8
0.44
2350
1034
0.45
1900
849.3
0.45
5505
2460.735
0.45
5600
2503.2
0.45
2645
1182.315
FOB CHINA
FLETE CHINA - LIMA
42504
912
SEGURO CHINA
850.08
Total CIF
44266
44266
15752
4869
el (CIF+AD VALOREM)
7862
el (CIF + ADVALOREM)
983
2029.59
0.00
120
IMPORTACION
44266
15752
0.00
120
60138
O TOTAL DE IMPORTACION
VALOR FOB
1.4148851711
Precio Unitario
FOB CHINA
COSTO UNITARIO DE
IMPORTACION
FACTOR DE DISTRIBUCION
US$
US$
0.43
1.4148851711
0.6084006236
0.43
1.4148851711
0.6084006236
0.43
1.4148851711
0.6084006236
0.43
1.4148851711
0.6084006236
0.43
1.4148851711
0.6084006236
0.24
1.4148851711
0.3395724411
0.24
1.4148851711
0.3395724411
0.24
1.4148851711
0.3395724411
0.44
1.4148851711
0.6225494753
0.44
1.4148851711
0.6225494753
0.44
1.4148851711
0.6225494753
0.44
1.4148851711
0.6225494753
0.45
1.4148851711
0.6324536715
0.45
1.4148851711
0.6324536715
0.45
1.4148851711
0.6324536715
0.45
1.4148851711
0.6324536715
COSTO US$
MARGEN
0.61
45%
0.2737802806
0.61
45%
0.2737802806
0.61
45%
0.2737802806
0.61
45%
0.2737802806
0.61
45%
0.2737802806
44%
0.34
38%
0.1290375276
0.34
38%
0.1290375276
0.34
38%
0.62
42%
0.62
42%
0.2583580322
0.62
42%
0.2583580322
0.62
42%
0.2583580322
0.63
49%
0.3067400307
0.63
49%
0.3067400307
0.63
49%
0.3067400307
0.63
49%
0.3067400307
0.1290375276
44%
0.2583580322
2014
2015
S/.
373,687.25
S/.
158,214.65
S/.
215,472.61
S/.
130,922.60
S/.
1,300.00
S/.
83,250.01
S/.
470.00
S/.
82,780.01
S/.
1,241.70
S/.
81,538.31
S/.
132,222.60
18%
20%
55%
1 TRIMESTRE DE VENTAS
2 TRIMESTRE DE VENTAS
Febrero
S/.
S/.
Marzo
26,526.94
12%
Abril
Mayo
S/.
29,839.11 S/.
38,490.53 S/.
8,580.56
2.68 S/.
2.69 S/.
2.68 S/.
2.66
S/.
21,545.01
S/.
6,700.71
S/.
3,875.01
S/.
32,120.74
S/.
26,526.94
S/.
29,839.11 S/.
S/.
10,880.00
S/.
11,180.00
S/.
6,369.79 S/.
11,504.40
S/.
8,580.56
11,180.00
S/.
2,000.00 S/.
2,000.00 S/.
2,000.00 S/.
2,000.00
S/.
1,500.00 S/.
1,800.00 S/.
1,800.00 S/.
1,800.00
S/.
1,800.00 S/.
1,800.00 S/.
1,800.00 S/.
1,800.00
S/.
1,800.00 S/.
1,800.00 S/.
1,800.00 S/.
1,800.00
S/.
100.00 S/.
100.00 S/.
100.00 S/.
100.00
S/.
3,680.00 S/.
3,680.00 S/.
3,680.00 S/.
3,680.00
S/.
324.40
S/.
59.40
S/.
7.00
S/.
18.00
S/.
80.00
S/.
80.00
S/.
80.00
S/.
250.00
S/.
18,659.11 S/.
-5,384.61 S/.
-2,599.44
27.90 S/.
27.90 S/.
51.70 S/.
27.90
S/.
18,659.11 S/.
-5,384.61 S/.
-2,599.44
S/.
234.70 S/.
279.89 S/.
-80.77 S/.
-38.99
S/.
15,881.65 S/.
18,939.00 S/.
-5,465.38 S/.
-2,638.43
S/.
S/.
15,646.94
S/.
15,646.94
US$
se puede recuperar. este se utiliza para pagar los impuestos. Pago de impuestos anticipado al momento de realizar la declaracion mensual. L
US$
US$
1.7704458146
VALOR VENTA
IGV (18%)
PRECIO DE VENTA
439472
0.88
0.16
$ 1.04 S/.
3.0
0.88
0.16
$ 1.04 S/.
3.0
0.88
0.16
$ 1.04 S/.
3.0
0.88
0.16
$ 1.04 S/.
3.0
0.88
0.16
$ 1.04 S/.
3.0
0.47
0.08
$ 0.55 S/.
1.6
0.47
0.08
$ 0.55 S/.
1.6
0.47
0.08
$ 0.55 S/.
1.6
0.88
0.16
$ 1.04 S/.
3.0
0.88
0.16
$ 1.04 S/.
3.0
0.88
0.16
$ 1.04 S/.
3.0
0.88
0.16
$ 1.04 S/.
3.0
0.94
0.17
$ 1.11 S/.
3.2
0.94
0.17
$ 1.11 S/.
3.2
0.94
0.17
$ 1.11 S/.
3.2
0.94
0.17
$ 1.11 S/.
3.2
2016
2017
S/.
386,614.25 S/.
394,390.27
S/.
173,987.92 S/.
185,754.14
S/.
212,626.33 S/.
208,636.13
S/.
135,596.40 S/.
135,596.40
S/.
1,300.00 S/.
1,300.00
S/.
75,729.93 S/.
71,739.73
S/.
470.00 S/.
470.00
S/.
75,259.93 S/.
71,269.73
S/.
1,128.90 S/.
1,069.05
S/.
74,131.04 S/.
70,200.69
S/.
136,896.40 S/.
136,896.40
32%
27%
52%
21%
AO 1
DE VENTAS
3 TRIMESTRE DE VENTAS
Junio
Julio
Agosto
Septiembre
S/.
22,625.90 S/.
21,126.82 S/.
41,247.23 S/.
16,252.01
S/.
2.66 S/.
2.67 S/.
2.65 S/.
2.62
41,247.23 S/.
16,252.01
11,180.00
11,180.00
S/.
25,514.36
S/.
7,930.42
S/.
3,894.86
S/.
37,339.64
S/.
22,625.90 S/.
S/.
11,180.00
S/.
-16,212.81 S/.
11,573.80
S/.
S/.
S/.
2,000.00 S/.
2,000.00 S/.
2,000.00 S/.
2,000.00
S/.
1,800.00 S/.
1,800.00 S/.
1,800.00 S/.
1,800.00
S/.
1,800.00 S/.
1,800.00 S/.
1,800.00 S/.
1,800.00
S/.
1,800.00 S/.
1,800.00 S/.
1,800.00 S/.
1,800.00
S/.
100.00 S/.
100.00 S/.
100.00 S/.
100.00
S/.
3,680.00 S/.
3,680.00 S/.
3,680.00 S/.
3,680.00
S/.
393.80
S/.
59.40
S/.
7.00
S/.
18.00
S/.
80.00
S/.
80.00
S/.
80.00
S/.
36.00
S/.
15.00
S/.
14.40
S/.
4.00
S/.
400.00
S/.
11,445.90 S/.
-28,186.61 S/.
30,067.23 S/.
5,072.01
S/.
27.90 S/.
71.70 S/.
27.90 S/.
27.90
S/.
11,445.90 S/.
-28,186.61 S/.
30,067.23 S/.
5,072.01
S/.
171.69 S/.
-422.80 S/.
451.01 S/.
76.08
S/.
11,617.59 S/.
-28,609.41 S/.
30,518.24 S/.
5,148.09
ealizar la declaracion mensual. Lo utiliza. Si durante tres periodos consecutivos no lo utilizas puedes solicitar la devolucion a sunat
26%
56%
18%
4 TRIMESTRE DE VENTAS
Octubre
Noviembre
Diciembre
S/.
20,025.85 S/.
43,701.92 S/.
13,771.65
S/.
2.61 S/.
2.59 S/.
2.59
43,701.92 S/.
13,771.65
11,180.00
11,180.00
S/.
24,671.90
S/.
7,669.42
S/.
3,890.65
S/.
36,231.96
S/.
S/.
-16,206.12 S/.
11,504.40
S/.
S/.
S/.
2,000.00 S/.
2,000.00 S/.
2,000.00
S/.
1,800.00 S/.
1,800.00 S/.
1,800.00
S/.
1,800.00 S/.
1,800.00 S/.
1,800.00
S/.
1,800.00 S/.
1,800.00 S/.
1,800.00
S/.
100.00 S/.
100.00 S/.
100.00
S/.
3,680.00 S/.
3,680.00 S/.
3,680.00
S/.
324.40
S/.
59.40
S/.
7.00
S/.
18.00
S/.
80.00
S/.
80.00
S/.
80.00
S/.
250.00
S/.
-27,960.52 S/.
32,521.92 S/.
2,591.65
S/.
51.70 S/.
27.90 S/.
27.90
S/.
-27,960.52 S/.
32,521.92 S/.
2,591.65
S/.
-419.41 S/.
487.83 S/.
38.87
S/.
-28,379.92 S/.
33,009.75 S/.
2,630.52
62%
18%
20%
55%
1 TRIMESTRE VENTAS
Enero
2 TRIMEST
Febrero
Marzo
Abril
S/.
103,538.80 S/.
30,017.55 S/.
33,765.56 S/.
28,491.14
S/.
2.58 S/.
2.56 S/.
2.56 S/.
2.59
S/.
49,707.99
S/.
15,755.45
S/.
15,425.60
S/.
4,907.11
S/.
4,015.83
S/.
3,846.06
S/.
69,149.42
S/.
24,508.62
S/.
34,389.37 S/.
30,017.55 S/.
33,765.56 S/.
3,982.52
S/.
11,573.80
11,180.00
11,180.00
S/.
S/.
S/.
11,504.40
S/.
2,000.00 S/.
2,000.00 S/.
2,000.00 S/.
2,000.00
S/.
1,800.00 S/.
1,800.00 S/.
1,800.00 S/.
1,800.00
S/.
1,800.00 S/.
1,800.00 S/.
1,800.00 S/.
1,800.00
S/.
1,800.00 S/.
1,800.00 S/.
1,800.00 S/.
1,800.00
S/.
100.00 S/.
100.00 S/.
100.00 S/.
100.00
S/.
3,680.00 S/.
3,680.00 S/.
3,680.00 S/.
3,680.00
S/.
393.80
S/.
324.40
S/.
59.40
S/.
59.40
S/.
7.00
S/.
7.00
S/.
18.00
S/.
18.00
S/.
80.00
S/.
80.00
S/.
80.00
S/.
80.00
S/.
80.00
S/.
80.00
S/.
36.00
S/.
15.00
S/.
14.40
S/.
4.00
S/.
400.00
S/.
250.00
S/.
22,415.57 S/.
18,837.55 S/.
22,585.56 S/.
-7,771.88
S/.
71.70 S/.
27.90 S/.
27.90 S/.
51.70
S/.
22,415.57 S/.
18,837.55 S/.
22,585.56 S/.
-7,771.88
S/.
336.23 S/.
282.56 S/.
S/.
22,751.81
S/.
19,120.11 S/.
338.78
S/.
-116.58
22,924.34 S/.
-7,888.45
12%
32%
27%
52%
AO 2
2 TRIMESTRE
3 TRIMESTRE
Mayo
Junio
Julio
Agosto
S/.
6,351.43 S/.
16,747.96 S/.
24,230.85 S/.
47,307.42
S/.
2.60 S/.
2.62 S/.
2.70 S/.
2.76
S/.
S/.
6,351.43 S/.
11,180.00
S/.
S/.
29,123.55
S/.
9,048.54
S/.
3,912.90
S/.
42,085.00
16,747.96 S/.
11,180.00
S/.
-17,854.15 S/.
11,573.80
S/.
47,307.42
11,180.00
S/.
2,000.00 S/.
2,000.00 S/.
2,000.00 S/.
2,000.00
S/.
1,800.00 S/.
1,800.00 S/.
1,800.00 S/.
1,800.00
S/.
1,800.00 S/.
1,800.00 S/.
1,800.00 S/.
1,800.00
S/.
1,800.00 S/.
1,800.00 S/.
1,800.00 S/.
1,800.00
S/.
100.00 S/.
100.00 S/.
100.00 S/.
100.00
S/.
3,680.00 S/.
3,680.00 S/.
3,680.00 S/.
3,680.00
S/.
393.80
S/.
59.40
S/.
7.00
S/.
18.00
S/.
80.00
S/.
80.00
S/.
80.00
S/.
36.00
S/.
15.00
S/.
14.40
S/.
4.00
S/.
400.00
S/.
-4,828.57 S/.
5,567.96 S/.
-29,827.95 S/.
36,127.42
S/.
27.90 S/.
27.90 S/.
71.70 S/.
27.90
S/.
-4,828.57 S/.
5,567.96 S/.
-29,827.95 S/.
36,127.42
S/.
-72.43 S/.
83.52 S/.
-447.42 S/.
541.91
S/.
-4,901.00 S/.
5,651.48 S/.
-30,275.37 S/.
36,669.33
21%
26%
56%
STRE
18%
4 TRIMESTRE
Septiembre
Octubre
Noviembre
Diciembre
S/.
18,639.81 S/.
20,032.13 S/.
43,715.63 S/.
13,775.97
S/.
2.79 S/.
2.79 S/.
2.77 S/.
2.78
43,715.63 S/.
13,775.97
11,180.00
11,180.00
S/.
26,202.86
S/.
8,143.71
S/.
3,898.30
S/.
38,244.87
S/.
18,639.81 S/.
S/.
11,180.00
S/.
-18,212.74 S/.
11,504.40
S/.
S/.
S/.
2,000.00 S/.
2,000.00 S/.
2,000.00 S/.
2,000.00
S/.
1,800.00 S/.
1,800.00 S/.
1,800.00 S/.
1,800.00
S/.
1,800.00 S/.
1,800.00 S/.
1,800.00 S/.
1,800.00
S/.
1,800.00 S/.
1,800.00 S/.
1,800.00 S/.
1,800.00
S/.
100.00 S/.
100.00 S/.
100.00 S/.
100.00
S/.
3,680.00 S/.
3,680.00 S/.
3,680.00 S/.
3,680.00
S/.
324.40
S/.
59.40
S/.
7.00
S/.
18.00
S/.
80.00
S/.
80.00
S/.
80.00
S/.
250.00
S/.
7,459.81 S/.
-29,967.14 S/.
32,535.63 S/.
2,595.97
S/.
27.90 S/.
51.70 S/.
27.90 S/.
27.90
S/.
7,459.81 S/.
-29,967.14 S/.
32,535.63 S/.
2,595.97
S/.
111.90 S/.
-449.51 S/.
488.03 S/.
38.94
S/.
7,571.71 S/.
-30,416.65 S/.
33,023.67 S/.
2,634.91
62%
18%
20%
1 TRIMESTRE
Enero
Febrero
Marzo
S/.
97,612.86 S/.
28,299.53 S/.
31,833.03
S/.
2.80 S/.
2.81 S/.
2.81
S/.
50,760.33
S/.
15,751.62
S/.
4,021.09
S/.
70,533.04
S/.
27,079.83 S/.
28,299.53 S/.
31,833.03
S/.
11,573.80
11,180.00
11,180.00
S/.
S/.
S/.
2,000.00 S/.
2,000.00 S/.
2,000.00
S/.
1,800.00 S/.
1,800.00 S/.
1,800.00
S/.
1,800.00 S/.
1,800.00 S/.
1,800.00
S/.
1,800.00 S/.
1,800.00 S/.
1,800.00
S/.
100.00 S/.
100.00 S/.
100.00
S/.
3,680.00 S/.
3,680.00 S/.
3,680.00
S/.
17,119.53 S/.
20,653.03
71.70 S/.
27.90 S/.
27.90
S/.
17,119.53 S/.
20,653.03
S/.
226.59 S/.
256.79 S/.
309.80
S/.
15,332.62 S/.
17,376.32 S/.
20,962.82
S/.
393.80
S/.
59.40
S/.
7.00
S/.
18.00
S/.
80.00
S/.
80.00
S/.
80.00
S/.
36.00
S/.
15.00
S/.
14.40
S/.
4.00
S/.
400.00
S/.
15,106.03
S/.
S/.
15,106.03
55%
12%
32%
27%
AO 3
2 TRIMESTRE
Abril
3 TRIMEST
Mayo
Junio
Julio
S/.
27,935.99 S/.
6,227.67 S/.
16,421.63 S/.
27,262.13
S/.
2.81 S/.
2.80 S/.
2.79 S/.
2.79
S/.
16,812.01
S/.
33,466.80
S/.
5,234.43
S/.
10,394.08
S/.
3,851.35
S/.
3,789.12
S/.
25,897.78
S/.
47,650.01
16,421.63 S/.
-20,387.88
S/.
S/.
2,038.21 S/.
11,504.40
S/.
6,227.67 S/.
11,180.00
S/.
11,180.00
S/.
11,573.80
S/.
2,000.00 S/.
2,000.00 S/.
2,000.00 S/.
2,000.00
S/.
1,800.00 S/.
1,800.00 S/.
1,800.00 S/.
1,800.00
S/.
1,800.00 S/.
1,800.00 S/.
1,800.00 S/.
1,800.00
S/.
1,800.00 S/.
1,800.00 S/.
1,800.00 S/.
1,800.00
S/.
100.00 S/.
100.00 S/.
100.00 S/.
100.00
S/.
3,680.00 S/.
3,680.00 S/.
3,680.00 S/.
3,680.00
S/.
324.40
S/.
393.80
S/.
59.40
S/.
59.40
S/.
7.00
S/.
7.00
S/.
18.00
S/.
18.00
S/.
80.00
S/.
80.00
S/.
80.00
S/.
80.00
S/.
80.00
S/.
80.00
S/.
36.00
S/.
15.00
S/.
14.40
S/.
4.00
S/.
400.00
S/.
250.00
S/.
-9,716.19 S/.
-4,952.33 S/.
5,241.63 S/.
-32,361.68
S/.
51.70 S/.
27.90 S/.
27.90 S/.
71.70
S/.
-9,716.19 S/.
-4,952.33 S/.
5,241.63 S/.
-32,361.68
S/.
-145.74 S/.
-74.28 S/.
78.62 S/.
-485.43
S/.
-9,861.93 S/.
-5,026.61 S/.
5,320.25 S/.
-32,847.11
52%
21%
26%
56%
3 TRIMESTRE
4 TRIMESTRE
Agosto
Septiembre
Octubre
Noviembre
S/.
53,225.57 S/.
20,971.65 S/.
21,860.69 S/.
47,706.06
S/.
2.79 S/.
2.80 S/.
2.84 S/.
2.88
S/.
28,810.43
S/.
8,951.54
S/.
3,911.34
S/.
41,673.31
S/.
53,225.57 S/.
20,971.65 S/.
S/.
11,180.00
11,180.00
S/.
S/.
-19,812.61 S/.
11,504.40
S/.
47,706.06
11,180.00
S/.
2,000.00 S/.
2,000.00 S/.
2,000.00 S/.
2,000.00
S/.
1,800.00 S/.
1,800.00 S/.
1,800.00 S/.
1,800.00
S/.
1,800.00 S/.
1,800.00 S/.
1,800.00 S/.
1,800.00
S/.
1,800.00 S/.
1,800.00 S/.
1,800.00 S/.
1,800.00
S/.
100.00 S/.
100.00 S/.
100.00 S/.
100.00
S/.
3,680.00 S/.
3,680.00 S/.
3,680.00 S/.
3,680.00
S/.
324.40
S/.
59.40
S/.
7.00
S/.
18.00
S/.
80.00
S/.
80.00
S/.
80.00
S/.
250.00
S/.
42,045.57 S/.
9,791.65 S/.
-31,567.01 S/.
36,526.06
S/.
27.90 S/.
27.90 S/.
51.70 S/.
27.90
S/.
42,045.57 S/.
9,791.65 S/.
-31,567.01 S/.
36,526.06
S/.
630.68 S/.
146.87 S/.
-473.51 S/.
547.89
S/.
42,676.26 S/.
9,938.52 S/.
-32,040.52 S/.
37,073.95
18%
TRE
Diciembre
S/.
15,033.46
S/.
2.92
S/.
15,033.46
S/.
11,180.00
S/.
2,000.00
S/.
1,800.00
S/.
1,800.00
S/.
1,800.00
S/.
100.00
S/.
3,680.00
S/.
3,853.46
S/.
27.90
S/.
3,853.46
S/.
57.80
S/.
3,911.26
ANALISIS
ANUAL/ CANTIDADES (
COSTO
unidades a vender
Porcenta de participacion
Total costo variable unitario
Total costo fijo
Valor de venta unitario
margen de ganancia
margen de g. ponderado
Punto de equilibrio general
Punto de equilibrio por Producto
1129
20976
15%
1.77
2.54
0.77
0.12
17393
3583
PRODUCTO
Costo variable de producto
Valor de venta
Proporcion en mezcla
Costo fijo total
1129
0.31
2.54
15%
(2.59*0.39)+(2.61*0.32)+(1.87*0.1
(1.59*0.39)+(1.59*0.32)+(1.21*0.1
CVU=1.201
PE=
115769.893274963
1-(1.201/2.280)
Punto de equil. =
CF total
1-(P.V (u) - CV (u))
RESUMEN DE PUNTO DE EQ
CANTIDADES
1129
8857
1157
966
TOTAL
SOLES
VENTA TOTAL
ANALISIS DE RENTABILIDAD
ANUAL/ CANTIDADES (2015)
8857
37909
27%
0.99
1157
41182
29%
1.81
966
39551
28%
1.84
2.54
0.73
0.22
2.71
0.31
0.09
31434
34147
32795
6476
7035
6756
1157
966
60000
1.36
0.37
0.10
0.52
115770
8857
0.20
1.36
0.31
2.54
27%
29%
0.33
2.71
28%
115770
2.59*0.39)+(2.61*0.32)+(1.87*0.17)+(1.57*0.12)
1.59*0.39)+(1.59*0.32)+(1.21*0.17)+(1.03*0.12)
2.268
0.286
15769.893274963
1-(1.201/2.280)
PVP=2.280
PE=?
S/.132,460 UM
UNIDAD MONETARIA MENSUAL
UM
UM
115769.893274963
1 - (1.201/2.280)
S/.
S/.
2015
20976
37909
41182
39551
139619
2016
62515
19277
33692
28964
144448
2015
132,459.81 S/.
2016
117,985.09 S/.
2017
58937
18901
37907
31608
147353
2017
137,580.86
132,459.81
COSTO
unidades a vender
Porcenta de participacion
Total costo variable unitario
Total costo fijo
Valor de venta unitario
margen de ganancia
margen de g. ponderado
Punto de equilibrio general
Punto de equilibrio por Producto
PRODUCTO
Costo variable de producto
Valor de venta
Proporcion en mezcla
Costo fijo total
Punto de equil. =
1-(P.V (u) - CV (u))
ANALISIS DE RENTABILIDAD
ANUAL/ CANTIDADES (2016)
1129
20976
39%
1.35
8857
37909
19%
1.35
1157
41182
21%
0.97
966
39551
21%
0.80
2.54
0.78
0.16
2.71
0.60
0.13
60000
2.54
1.22
0.48
1.36
1.15
0.22
61085.38
45150.26
21996.28
24311.68
24311.68
-24173.90
15913.08
16870.35
15239.60
1129
8857
1.35
2.54
39%
1157
966
1.35
1.36
19%
0.97
2.54
21%
0.80
2.71
21%
60000
miento para hallar monetariamente cuanto tenemos que vender para cubrir el CF
(2.59*0.39)+(2.61*0.32)+(1.87*0.17)+(1.57*0.12)
(1.59*0.39)+(1.59*0.32)+(1.21*0.17)+(1.03*0.12)
2.353
1.156
PVP=2.280
PE=?
S/.117,985 UM
UNIDAD MONETARIA MENSUAL
CF total
1-(P.V (u) - CV (u))
60000
1 - (2.776/1.156)
NETARIA MENSUAL
0.98
UM
UM
S/.
117,985.09
ANALISIS DE RENTABILIDAD
ANUAL/ CANTIDADES (2017)
COSTO
unidades a vender
Porcenta de participacion
Total costo variable unitario
Total costo fijo
Valor de venta unitario
margen de ganancia
margen de g. ponderado
Punto de equilibrio general
Punto de equilibrio por Producto
Blondas 3000
68860
39%
1.36
2.54
1.23
0.48
45150.26
Blonda 6666
56501
32%
1.36
60000
1.36
1.16
0.37
56872.59
37046.37
23710.09
19454.43
PRODUCTO
Costo variable de producto
Valor de venta
Proporcion en mezcla
Costo fijo total
BLONDA 3000
1.36
2.54
39%
BLONDA 6666
1.36
1.36
32%
60000
1.Procedimiento para hallar monetariamente cuanto tenemos que vender para cubrir el CF
PVP=
CVUP
(2.59*0.39)+(2.61*0.32)+(1.87*0.17)+(1.57*0.12)
(1.59*0.39)+(1.59*0.32)+(1.21*0.17)+(1.03*0.12)
2. Con estos resultados ya podemos calcular el punto de equilibrio total
CF=7030
CVU=1.231
PE=
60000
1-(1.231/2.280)
Punto de equil. =
CF total
1-(P.V (u) - CV (u))
SIS DE RENTABILIDAD
IDADES (2017)
Blonda 8109
27838
17%
0.98
Blonda 8053
19650
12%
0.80
2.54
0.78
0.13
2.71
0.60
0.07
19680.88
13892.39
8156.90
5757.81
60000
1.05
56872.59
o anual/ monetario
BLONDA 8109
0.98
2.54
17%
BLONDA 8053
0.80
2.71
12%
60000
+(1.87*0.17)+(1.57*0.12)
+(1.21*0.17)+(1.03*0.12)
2.183
1.231
UM
UM
PE=?
S/.137,581 UM
UNIDAD MONETARIA MENSUAL
60000
1 - (1.231/2.280)
S/.
137,580.86
S/.
-7,122.90
S/.
-3,840.72
S/.
-64,475.41
S/.
-75,439.03
INVERSIN
0
FLUJO DE CAJA
Tasa de Descuento (COK)
Valor Presente Neto (VPN)
Tasa Interno de Retorno (TIR)
S/.
-75,439.03
S/.
S/.
S/.
S/.
S/.
S/.
290,437.25
158,214.65
132,222.60
130,922.60
1,300.00
1,241.70
S/.
S/.
S/.
S/.
S/.
S/.
310,884.32
173,987.92
136,896.40
135,596.40
1,300.00
1,128.90
S/.
S/.
S/.
S/.
S/.
S/.
2017
394,390.27
322,650.54
185,754.14
136,896.40
135,596.40
1,300.00
1,069.05
S/.
flujo de caja de la
inversin
S/.
S/.
3,479.66
79,770.35 S/.
2015
S/.
S/.
FLUJOS FUTUROS
2016
79,770.35 S/.
12%
107,218.86
87%
75,729.93 S/.
71,739.73
2017
75,729.93 S/.
71,739.73
S/.
107,218.86
DESICIN
ACEPTADO
ACEPTADO
0
INGRESOS
EGRESOS
S/.
-75,439.03
2015
S/.
373,687.25
S/.
290,437.25
2016
2017
S/.
386,614.25
S/.
394,390.27
S/.
310,884.32
S/.
322,650.54
S/.
S/.
922,575.05
848,533.07
INGRESOS
EGRESOS
B/C
1.087258809
PESIMISTA
FLUJO DE CAJA 2014-2
0
INGRESOS
EGRESOS
COSTO DE VENTAS
GASTOS OPERATIVOS
gastos administrativos
gastos de venta
IMPUESTOS
INVERSIN
ACTIVO FIJO TANGIBLE
ACTIVO FIJO INTANGIBLE
capital de trabajo
TOTAL
S/.
-7,122.90
S/.
-3,840.72
S/.
-64,475.41
S/.
-75,439.03
INVERSIN
0
FLUJO DE CAJA
S/.
-75,439.03
gastos de venta
IMPUESTOS
INVERSIN
ACTIVO FIJO TANGIBLE
ACTIVO FIJO INTANGIBLE
capital de trabajo
TOTAL
S/.
-7,122.90
S/.
-3,840.72
S/.
-64,475.41
S/.
-75,439.03
INVERSIN
0
FLUJO DE CAJA
Tasa de Descuento (COK)
Valor Presente Neto (VPN)
Tasa Interno de Retorno (TIR)
S/.
-75,439.03
S/.
S/.
S/.
S/.
S/.
S/.
290,437.25
158,214.65
132,222.60
130,922.60
1,300.00
870.36
S/.
S/.
S/.
S/.
S/.
S/.
310,884.32
173,987.92
136,896.40
135,596.40
1,300.00
971.33
2017
342,330.76
S/.
S/.
S/.
S/.
S/.
S/.
322,650.54
185,754.14
136,896.40
135,596.40
1,300.00
1,046.09
flujo de caja
economico
S/.
PESIMISTA
FLUJO DE CAJA 2014-2017
2015
2016
324,360.54 S/.
335,581.17 S/.
flujo de caja de la
inversin
S/.
S/.
3,479.66
30,443.63 S/.
2015
S/.
24,696.85 S/.
FLUJOS FUTUROS
2016
30,443.63 S/.
19,680.22
2017
24,696.85 S/.
DESICIN
19,680.22
12%
S/.
-14,561.05
0%
S/.
S/.
S/.
S/.
290,437.25
158,214.65
132,222.60
130,922.60
S/.
S/.
S/.
S/.
310,884.32
173,987.92
136,896.40
135,596.40
S/.
S/.
S/.
S/.
2017
408,193.93
322,650.54
185,754.14
136,896.40
135,596.40
flujo de caja
economico
S/.
flujo de c
economi
S/.
S/.
1,300.00 S/.
679.06 S/.
1,300.00 S/.
774.48 S/.
1,300.00
846.26
flujo de caja de la
inversin
S/.
S/.
3,479.66
92,849.40 S/.
2015
S/.
89,261.43 S/.
FLUJOS FUTUROS
2016
92,849.40 S/.
85,543.39
2017
89,261.43 S/.
DESICIN
85,543.39
12%
S/.
139,508.98
S/.
107%
139,508.98
ACEPTADO
ACEPTADO
COK
VAN
TIR
B/C
CUADRO DE RESUMEN
PESIMISTA
REAL
OPTIMISTA
12%
12%
12%
S/.
-14,561.05 S/.
107,218.86 S/.
139,508.98
0.00%
86.76%
107%
1.09