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Docente:
Estudiante
Ciclo
Fecha
PROYECTOS DE INVERSION
CPCC. Luis Cspedes Ortiz
Ronald Cruz Tarrillo Huamn
IX
Saturday, December 10, 2016
BOR CHOTANO
CHOTA- PER
MONTO S/.
8.13
10.00
18.13
MONTO S/.
0.52
0.43
0.15
0.12
0.18
0.72
2.119
DETALLE
Pastelero
Cocinero
35.15
Cant.Unit.
Estimado Kg.
2.5
0.5
1
Precio
Estimado
S/.3.00
S/.5.00
S/.4.60
Cant.Unit.
Estimado H/H
4
Tasa MOD
Estimado
S/.3.00
Total
S/.7.50
S/.2.50
S/.4.60
S/.14.60
Total
S/.12.00
S/.12.00
Cant.Unit.
Estimado H/H
4
Tasa CIF
Estimado
S/.4.00
Total
S/.16.00
Deprec.,etc
S/.16.00
S/.42.60
Cant.Unit.
Produccin
Cant.Total
Estimada(Kg)
gal.
Presup.(Kg)
2.5
1600
4000
0.5
1600
800
1
1600
1600
Costo Total Presupuestado(y Estimado) de MPD
Cant.Unit.
Estimad.H/H
4
Produccin
gal.
1600
Cant.Total
Presup.H/H
6400
Cant.Unit.
Estimado H/H
4
Produccin
gal.
1600
Cant.Total
Presup.H/H
6400
Deprec.,etc
Cant.Unit.
Real (Kg)
2.8
0.4
1.2
Cant.Unit.
Real H/H
5
Produccin
Cant.Total
gal.
Real (Kg)
1600
4480
1600
640
1600
1920
Costo Total Real MPD
Produccin
gal.
1600
Cant.Total
Real H/H
8000
Cant.Unit.
Produccin
Cant.Total
Real H/H
5
gal.
1600
Real H/H
8000
Deprec.,etc
S/.68,160.00
S/.83,776.00
S/.15,616.00 Desfavorable
S/.23,360.00
S/.26,176.00
S/.2,816.00 Desfavorable
S/.19,200.00
S/.24,000.00
S/.4,800.00 Desfavorable
S/.25,600.00
S/.33,600.00
S/.8,000.00 Desfavorable
S/.15,616.00 Desfavorable
S/.2,816.00 a
S/.23,360.00 b
0.1205479452 a/b
S/.4,800.00
S/.19,200.00
0.25
S/.8,000.00
S/.25,600.00
0.3125
S/.14.60 c
0.1205479452 d
S/.1.76 c*d
S/.16.36 c+(c*d)
S/.12.00
0.25
S/.3.00
S/.15.00
S/.16.00
0.3125
S/.5.00
S/.21.00
S/.16.36
S/.15.00
S/.21.00
S/.52.36
1600
S/.83,776.00
S/.83,776.00
35 bolsas de galleta
COSTO UNIT.
0.22
0.04
0.14
0.02
0.43
COSTO UNIT.
0.23
0.29
0.52
COSTO UNIT.
0.01
0.01
0.00
0.00
0.01
0.02
0.06
1.00
Precio
Estimado
S/.3.00
S/.5.00
S/.4.60
Tasa MOD
Estimado
S/.3.00
Total
S/.12,000.00
S/.4,000.00
S/.7,360.00
S/.23,360.00
Total
S/.19,200.00
S/.19,200.00
Tasa CIF
Estimado
S/.4.00
Total
S/.25,600.00
S/.25,600.00
S/.68,160.00
Precio
Real
3.2
4.7
4.6
Tasa MOD
Real
3
Total
S/.14,336.00
S/.3,008.00
S/.8,832.00
S/.26,176.00
Total
S/.24,000.00
S/.24,000.00
Tasa CIF
Total
Real
4.2
S/.33,600.00
S/.33,600.00
S/.83,776.00
Descripcin
Unidad
Precio Unit.
(S/.))
Cantidad
Unidades x mes
Unidades x mes
Unidades x mes
20,930.00
20,930.00
20,930.00
0.43
0.52
0.06
1
1
1
1
2,126.26
2,320.77
165.77
199.60
Mensual
Mensual
Mensual
Mensual
Descripcin
Materiales e insumos directos
Mano de obra directa
Gastos indirectos de fabricacin
COSTO VARIABLE TOTAL
Gastos Generales
Gastos Administrativos
Gastos de Ventas
Gastos Financieros
COSTO FIJO TOTAL
COSTO TOTAL
COSTO VARIABLE UNITARIO
Unidad
Cantidad
COSTOS VARIABLES
Mensual
Mensual
Mensual
COSTOS FIJOS
Mensual
Mensual
Mensual
Mensual
Precio Unit.
(S/.)
1.00
1.00
1.00
1
1
1
1
2,126.26
2,320.77
165.77
199.60
galletas)
20,930.00 Produccin de bolsas de galletas x mes
1.00
1.23
0.19
1.42
25,834.49
805.00
PE =
PE =
Costos Fijos
Costo variable Unitario
Precio de Venta
4,812.40
1.00
1.42
PE =
O DE EQUILIBRIO
4,812.40
0.42
11,594
11,593.98
16,457.39
Moneda / soles
ESCENARIO
1er. Ao
2do Ao
AOS
3er. Ao
4to.Ao
5to. Ao
Pesimista
70,000
100,000
150,000
80,000
70,000
Conservador
109,200
218,400
273,000
327,600
327,600
Optimista
120,000
250,000
300,000
350,000
400,000
MES
DIA
9,100
350
18,200
700
22,750
875
27,300
1,050
450,000
400,000
350,000
300,000
250,000
Pesimista
200,000
Conservador
150,000
Optimista
100,000
50,000
0
1er. Ao
2do
Ao
3er. Ao 4to.Ao
AOS
5to.
Ao
27,300
1,050
bolsas de
galleta
DETALLES
Prod bolsas de galletas x lote
210
210
ao 3
210
N de paquetes vendidos x da
10
20
25
30
30
N de das trabajados
26
26
26
26
26
N de meses
12
12
12
12
12
Total
109,200
218,400
273,000
327,600
327,600
MES
9,100
18,200
22,750
27,300
27,300
SEMANA
DIA
2,275
350
4,550
700
5,688
875
6,825
1,050
6,825
1,050
ao 1
ao 2
ao 4
210
ao 5
210
Materiales e insumos
N
1
2
3
4
5
6
7
Materiales e insumos
Costo Unitario
(Soles)
Costo Total
(Soles)
Unidad
Cantidad x Mes
Harina
kg
520
3.8
Azucar /miel
kg
260
1.56
aceite
kg
260
Huevos
Kg.
32.5
Mensual
250.00
1,976.00
405.60
1,300.00
195.00
250.00
0.00
0.00
4,126.60
Requerimiento de Personal
Personal
Cantidad
Remuneracin
Monto Total
Mensual en Soles Mensual en Soles
1,200.00
2,400.00
Limpieza
Vendedor
1
1
850.00
900.00
850.00
900.00
-
4,150.00
Mano de Obra Indirecta
Administrador
Contador
Costos Indirectos (Planilla)
1
1
1
1,000.00
300.00
1,876.63
1,000.00
300.00
1,876.63
-
3,176.63
7,326.63
vacaciones
8.33
CTS
9.72
gratificacin
18.17
Esalud
9
45.22
Equipamiento y Maquinaria
N
Descripcin
1 Amazadora
2 Batidora
3 Cortadora
4
5
6
7
8
1
1
1
3,266.00
5,500.00
4,500.00
Monto Total
(S/.)
3,266.00
5,500.00
4,500.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
13,266.00
Descripcin
1,800.00
200.00
Monto Total
(S/.)
1,800.00
400.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
2,200.00
Implementacin de Infraestructura
Descripcin
Cantidad
1 Horno Artesanal
2 Adecuacin de local
3
4
1
1
Precio Unit.
Monto Total (S/.)
(S/.)
3,000.00
2,000.00
3,000.00
2,000.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
5,000.00
Activos Intangibles
Descripcin
Costo (Soles)
Resumen de
Gastos por Rubro
Gastos de Organizacin
Estudios Preliminares
Estudio de factibilidad Definidos
Estudio Arquitectnico
Asesora
Gastos de Instalacin
Permisos (construccin, municipales, otros)
Bsqueda y Seleccin de personal
300.00
500.00
Gastos imprevistos
200.00
400.00
1,800.00
300.00
100.00
Gastos de Constitucin
Gastos notariales
Inscripcin en Registros pblicos
Licencia Municipal
Trmites en Ministerio de Salud
Otros trmites
300.00
150.00
250.00
150.00
300.00
Servicio de Terceros
300.00
1,450.00
Gastos en Capacitacin
Capacitacin en el Puesto
50.00
50.00
Otras Capacitaciones
Gastos en Publicidad y Promocin
Permisos Municipales Publicidad
Publicidad
200.00
400.00
600.00
3,900.00
780
Gastos de Operacin
Descripcin
Costo
(Soles)
Gastos Generales
Telenos celulares
Alquiler de local
Servicio de Internet
Arbitrios
Servicio de agua
Servicio de Luz
Servicio de telefona fija
32.00
1,240.00
60.00
40.00
120.00
200.00
32.00
Gastos
mensuales por
Rubro
1,924.00
200.00
Gastos Administrativos
tiles de Oficina
Gastos de representacin
Servicio de terceros
Mantenimiento Equipos
Artculos de limpieza
Personal administrativo
100.00
0.00
150.00
200.00
150.00
1,300.00
Otros gastos
2,100.00
200.00
Gastos de Ventas
Publicidad
150.00
Gastos de Operacin (Soles)
150.00
4,174.00
Operacin
AO 1
Gastos de Operacin
AO 2
AO 3
AO 4
AO 5
23,088.00
24,242.40
25,454.52
26,727.25
28,063.61
25,200.00
26,460.00
27,783.00
29,172.15
30,630.76
1,800.00
1,890.00
1,984.50
2,083.73
2,187.91
50,088.00
52,592.40
55,222.02
57,983.12
60,882.28
Proyeccion de Ventas
Periodos
Precio Promedio mensual
Cantidad
Ventas Anuales (S/.)
Ao 1
Ao 2
1.42
109,200
155,006.94
1.42
218,400
310,013.89
Ao 3
Ao 4
1.42
273,000
387,517.36
1.42
327,600
465,020.83
Costos de produccin
Ao
Materiales e insumos
mano de obra directa
Gastos Indirectos
Costo de Produccin
Ao 1
46,519
56,550
6,611
109,680
Ao 2
93,038
113,100
13,223
219,361
Ao 3
116,298
141,375
16,528
274,201
Ao 4
139,558
169,650
19,834
329,041
Monto
13,266.00
2,200.00
5,000.00
Depreciacin %
20%
20%
10%
Ao 5
1.42
327,600
465,020.83
Ao 5
139,558
169,650
19,834
329,041
Depreciacin
Anual( S/.)
2,653.20
440.00
500.00
3,593.20
Inversin Inicial
Inversiones
Rubros de Inversiones
Inversin desagregada
Maquinaria y equipamiento
Inversin Tangible
Inversin Fija
Inversin Intangible
2,200.00
Infraestructura
5,000.00
Gastos de organizacin
1,800.00
Gastos de constitucin
1,450.00
Gastos en capacitacin
50.00
13,266.00
Muebles en general
Gastos en promocin
Capital de Trabajo
Inversiones
Parciales (Soles)
600.00
8,253.20
14,653.26
1,994.74
Total de
Inversiones
(Soles)
20,466.00
3,900.00
24,901.20
49,267.20
Financiamiento
Capital socios
Banco
Otros
Total (Soles)
Monto (Soles)
Porcentaje
20,000.00
29,267.20
41%
59%
0%
49,267.20
100%
1.25%
Meses
24
Prestamo
29,267.20
Meses
Intereses (Soles)
Amortizacin
(Soles)
1
2
3
4
29,267.20
28,213.97
27,147.58
26,067.85
365.84
352.67
339.34
325.85
1,053.23
1,066.39
1,079.72
1,093.22
24,974.63
312.18
1,106.89
23,867.75
298.35
1,120.72
22,747.03
284.34
1,134.73
21,612.30
270.15
1,148.91
20,463.38
255.79
1,163.28
10
19,300.11
241.25
1,177.82
11
18,122.29
226.53
1,192.54
12
16,929.75
211.62
1,207.45
13
15,722.30
196.53
1,222.54
14
14,499.76
181.25
1,237.82
15
13,261.94
165.77
1,253.29
16
12,008.65
150.11
1,268.96
17
10,739.69
134.25
1,284.82
18
9,454.86
118.19
1,300.88
19
8,153.98
101.92
1,317.14
20
6,836.84
85.46
1,333.61
21
5,503.23
68.79
1,350.28
22
4,152.95
51.91
1,367.16
23
2,785.80
34.82
1,384.25
24
1,401.55
17.52
1,401.55
Total Intereses
S/. 4,790.44
S/. 29,267.20
mo
Cuota Anual
(Soles)
Saldo Final
(Soles)
1,419.07
1,419.07
1,419.07
1,419.07
28,213.97
27,147.58
26,067.85
24,974.63
1,419.07
23,867.75
1,419.07
22,747.03
1,419.07
21,612.30
1,419.07
20,463.38
1,419.07
19,300.11
1,419.07
18,122.29
1,419.07
16,929.75
1,419.07
15,722.30
1,419.07
14,499.76
1,419.07
13,261.94
1,419.07
12,008.65
1,419.07
10,739.69
1,419.07
9,454.86
1,419.07
8,153.98
1,419.07
6,836.84
1,419.07
5,503.23
1,419.07
4,152.95
1,419.07
2,785.80
1,419.07
1,401.55
1,419.07
0.00
Resumen de Costos
COSTOS
COSTOS DE PRODUCCIN
Materiales e insumos
Mano de Obra Directa
Gastos indirectos de fabricacin
GASTOS DE OPERACIN
Gastos Generales
Gastos Administrativos
Gastos de Venta
Gastos de Exportacin
GASTOS FINANCIEROS
Intereses
TOTAL DE COSTOS (Soles)
Ao 1
AOS
Ao 3
Ao 2
( S/.)
( S/.)
109,680.48
46,519.20
56,550.00
6,611.28
50,088.00
23,088.00
25,200.00
1,800.00
219,360.96
93,038.40
113,100.00
13,222.56
52,592.40
24,242.40
26,460.00
1,890.00
( S/.)
274,201.20
116,298.00
141,375.00
16,528.20
55,222.02
25,454.52
27,783.00
1,984.50
Ao 4
( S/.)
329,041.44
139,557.60
169,650.00
19,833.84
57,983.12
26,727.25
29,172.15
2,083.73
3,483.92
1,306.52
0.00
0.00
3,483.92
1,306.52
163,252.40 273,259.88 329,423.22 387,024.56
Estructura de Costos
AOS
RUBRO
Ao 1
Ao 2
( S/.)
COSTOS FIJOS
Depreciacin
Amortizacin de intangible
Gastos Generales
Gastos Administrativos
Gastos de Ventas
Gastos de Exportacin
Gastos Financieros
Costo Fijo Total
COSTOS VARIABLES
Materiales e insumos
Mano de Obra Directa
Gastos Indirectos de fabricacin
Costo variable total
Ao 3
( S/.)
Ao 4
( S/.)
( S/.)
3,593.20
780.00
23,088.00
25,200.00
1,800.00
3,593.20
780.00
24,242.40
26,460.00
1,890.00
3,593.20
780.00
25,454.52
27,783.00
1,984.50
3,593.20
780.00
26,727.25
29,172.15
2,083.73
3,483.92
57,945.12
1,306.52
58,272.12
0.00
59,595.22
0.00
62,356.32
46,519.20
56,550.00
6,611.28
93,038.40
113,100.00
13,222.56
116,298.00
141,375.00
16,528.20
139,557.60
169,650.00
19,833.84
109,680.48
167,625.60
219,360.96
277,633.08
274,201.20
333,796.42
329,041.44
391,397.76
RUBRO
Costo Fijo Total
Costo Variable Unitario
Costo Fijo Unitario
Precio Unitario del producto
PUNTO DE EQUILIBRIO (cantidad)
PUNTO DE EQUILIBRIO (S/.)
Ao 1
( S/.)
57,945.12
1.00
0.53
1.42
139,600.73
198,160.09
AOS
Ao 3
Ao 2
( S/.)
58,272.12
1.00
0.27
1.42
140,388.52
199,278.35
(
S/.)
59,595.22
1.00
0.22
1.42
143,576.12
203,803.08
Ao 4
( S/.)
62,356.32
1.00
0.19
1.42
150,228.14
213,245.46
300,000.00
250,000.00
200,000.00
Costo Fijo Total
150,000.00
100,000.00
50,000.00
0.00
163,252.40 273,259.88 329,423.22 387,024.56 389,923.72
1.40
1.20
1.60
1.40
1.20
1.00
Costo Fijo U
0.80
Precio Unita
0.60
0.40
0.20
0.00
1.00
1.00
1.00
1.00
1.00
195,000.00
190,000.00
185,000.00
Ao 5
( S/.)
329,041.44
139,557.60
169,650.00
19,833.84
60,882.28
28,063.61
30,630.76
2,187.91
0.00
389,923.72
Ao 5
( S/.)
3,593.20
780.00
28,063.61
30,630.76
2,187.91
0.00
65,255.48
139,557.60
169,650.00
19,833.84
329,041.44
394,296.92
Ao 5
( S/.)
65,255.48
1.00
0.20
1.42
157,212.75
223,159.96
Fijo Total
variable total
1.00
UILIBRIO (S/.)
AOS
AO 1
AO 2
AO 3
155,006.94
109,680.48
45,326.46
23,088.00
25,200.00
1,800.00
310,013.89
219,360.96
90,652.93
24,242.40
26,460.00
1,890.00
387,517.36
274,201.20
113,316.16
25,454.52
27,783.00
1,984.50
-4,761.54
3,593.20
780.00
3,483.92
-12,618.66
0.00
-12,618.66
38,060.53
3,593.20
780.00
1,306.52
32,380.81
9,066.63
23,314.18
58,094.14
3,593.20
780.00
0.00
53,720.94
15,041.86
38,679.08
Ao 0
Ao 1
( S/.)
Ao 2
( S/.)
49,267.20
49,267.20
(49,267.20)
( S/.)
155,006.94
310,013.89
155,006.94
109,680.48
50,088.00
0.00
310,013.89
219,360.96
52,592.40
9,066.63
159,768.48
(4,761.54)
281,019.99
28,993.90
RUBRO
Ao 0
Ao 1
( S/.)
29,267.20
29,267.20
49,267.20
49,267.20
(20,000.00)
Ao 2
( S/.)
( S/.)
155,006.94
310,013.89
155,006.94
109,680.48
50,088.00
3,483.92
13,544.90
0.00
310,013.89
219,360.96
52,592.40
1,306.52
15,722.30
9,066.63
176,797.30
(21,790.36)
298,048.81
11,965.08
Indicadores de Evaluacin
Indicadores Econmicos
Valores
70,746.04
72,329.33
46.00%
57.31%
1.75
0.31
360
OS
AO 4
AO 5
465,020.83
329,041.44
135,979.39
26,727.25
29,172.15
2,083.73
465,020.83
329,041.44
135,979.39
28,063.61
30,630.76
2,187.91
100%
71%
29%
6%
7%
0%
77,996.27
3,593.20
780.00
0.00
73,623.07
20,614.46
53,008.61
75,097.12
3,593.20
780.00
0.00
70,723.92
19,802.70
50,921.22
16%
1%
0%
0%
15%
4%
11%
AOS
Ao 3
Ao 4
( S/.)
AOS
Ao 5
( S/.)
( S/.)
387,517.36
465,020.83
387,517.36
274,201.20
55,222.02
15,041.86
465,020.83
329,041.44
57,983.12
20,614.46
465,020.83
2,500.00
24,901.20
492,422.03
329,041.44
60,882.28
19,802.70
344,465.08
43,052.28
407,639.02
57,381.81
409,726.41
82,695.62
Ao 3
Ao 4
( S/.)
Ao 5
( S/.)
( S/.)
387,517.36
465,020.83
465,020.83
2,500.00
24,901.20
387,517.36
274,201.20
55,222.02
0.00
465,020.83
329,041.44
57,983.12
0.00
492,422.03
329,041.44
60,882.28
0.00
15,041.86
20,614.46
19,802.70
344,465.08
43,052.28
407,639.02
57,381.81
409,726.41
82,695.62
1.55