MAQUINAS Y EQUIPOS

MAQUINAS
descripcion cantidad c.u
balanza mecanica 1 S/. 189.00
tostadora de caf 1 S/. 17,000.00
molinos de caf (Moledora) 1 S/. 1,200.00

medidor de humedad 1 S/. 3,000.00

trilladora de caf 1 S/. 2,000.00

cafetera profesional 2 S/. 7,127.00

Cafetera Filtro 1 S/. 2,030.00
pc 1 S/. 860.00
caja registradora 1 S/. 1,300.00
total

EQUIPOS
descripcion cantidad c.u
licuadoras fraperas 2 S/. 200.00
frigorifico de doble compartimiento 1 S/. 1,100.00
estufas para el invierno 1 S/. 800.00
hervidoras 3 S/. 90.00
TOTAL

MUEBLES
descripcion cantidad c.u
juego de sala(1 sofa personal, 1doble y
2 S/. 2,000.00
1triple)

barra de atencion con sillas para 6 personas

incluye costo de instalacion
1 S/. 4,300.00

juego de comedor(1 mesa,4 sillas) 6 S/. 320.00

barra de atencion 6 personas 1 S/. 2,500.00
TOTAL

MENAJE
 descripcion cantidad c.u
Taza de caf de vidrio 110 ml con platos redondos (x4) 13 16
juego de cubiertos x 24 3 80
Taza de caf de vidrio 120 ml 48 5.5
azucareras con cucharitas 9 12
total

MATERIA PRIMA
descripcion cantidad kg c.u
caf entero 100 S/. 10.00
total

INSUMOS
insumos catidad c.u
azucar (kg) 80 S/. 2.50
leche 10 caja S/. 40.00
crema batida 8 S/. 35.00
filtros 1 CAJA S/. 5.00
saborizantes S/. 60.00
vasos plasticos 200 S/. 200.00
te aromaticos 10 S/. 6.00
cubiertos descartables 200 S/. 7.00

servilletas 1000 S/. 9.20

TOTALES

SERVICIOS
SERVICIO COSTO / Mes Costo / Anual
transporte S/. 600.00 S/. 7,200.00
Agua y alcantarallado S/. 100.00 S/. 1,200.00
Energia electrica S/. 300.00 S/. 3,600.00
Internet/ Telefono S/. 100.00 S/. 1,200.00
TOTAL S/. 1,100.00 S/. 13,200.00

MATERIALES DE LIMPIEZA
Items cantidad/ mes COSTO / Mes
Escoba ( cada 3 meses) S/. 7.50
Desinfectante x 1L 2 S/. 18.00
pinesol x 1L 1 S/. 9.00
Aromatisante x 1L 2 S/. 10.00
papel Higienico x48 2 S/. 18.00
TOTAL 7 S/. 62.50

GASTOS INDIRECTOS ANUAL

servicios y materiales de limpieza 13,890.00
 c.t
S/. 189.00
S/. 17,000.00
S/. 1,200.00

S/. 3,000.00
S/. 2,000.00

S/. 14,254.00
S/. 2,030.00
S/. 860.00
S/. 1,300.00
S/. 41,833.00

c.t S/. 44,133.00

S/. 400.00
S/. 1,100.00
S/. 800.00
270.00
S/. 2,300.00

c.t

S/. 4,000.00

S/. 4,300.00

S/. 1,920.00
S/. 2,500.00
S/. 12,720.00
 ct
208
240
264
108
820

c.t
S/. 1,000.00
S/. 1,000.00

c.t
S/. 200.00
S/. 400.00
S/. 280.00
S/. 5.00
S/. 60.00
S/. 400.00
S/. 60.00
S/. 42.00

S/. 184.00
S/. 1,631.00

Costo / Anual
S/. 30.00
S/. 216.00
S/. 108.00
S/. 120.00
S/. 216.00
S/. 690.00
 INVERSION TOTAL
A) INVERSIN FIJA S/. 60,673.00
1) Inversin fisica
- muebles y menaje S/. 13,540.00
- Maquinarias y Equipos S/. 44,133.00
- instalaciones S/. 2,000.00
2) Inversin Intangible
- gastos de operacin S/. 200.00
- Gastos de constitucin S/. 800.00
B) CAPITAL DE TRABAJO S/. 2,631.00
- Materia prima S/. 1,000.00
- Insumos (platos, vasos...) S/. 1,631.00
TOTAL INVERSIN S/. 63,304.00

M.O.D S/. 6,250.00

M.O.I S/. 3,700.00

TOTAL S/. 9,950.00

S/. -

S/. 1,000.00

mes (gr)

10 g por tasa S/. 39,000.00

100 gr por paquete S/. 38,000.00

ICT 0
consumo al mes

S/. 3,900.00

S/. 380.00
 2021
S/. 4.00

S/. 15.00

S/. 1,500.00
S/. 500.00
S/. 2,000.00

2021
S/. 1,500.00
S/. 500.00
S/. 2,000.00
 Materias primas directas

Cantidad Costo
1000 kg

REQUERIMIENTO DE MAQUINAS Y EQUIP

MAQUINAS Y EQUIPOS
descripcion cantidad
BALANZA MECANICA DE 500 KG 1
tostador y molino de caf 1
maquina selladora 2
medidor de humedad 1
cafetera profesional 1
total

Mano de obra
AREA DE PROCESADOR CANT
area de recepcion
M.O.D area de tostado y triturado 2
area de empaque
LOCAL DE VENTA N1
Baristas (preparan caf) (a s/.1000 ) 2
M.O.D cajera 1
Personal de mantenimiento 1
Administrador 1
M.O.I
contador 1
TOTAL DE TRABAJADORES 8
personal de ventas 2

M.O.D
M.O.I
mas directas

MAQUINAS Y EQUIPOS

Y EQUIPOS
c.u c.t
S/. 2,375.00 S/. 2,375.00
S/. 55,952.00 S/. 55,952.00
S/. 90.00 S/. 180.00
S/. 3,000.00 S/. 3,000.00
S/. 7,127.00 S/. 7,127.00
S/. 68,634.00

a
S/. 1,700.00

S/. 850.00

S/. 2,000
S/. 1,000
S/. 850
S/. 2,000
S/. 900
S/. 6,100
1700

4,700.00
S/. 3,750
8,450.00
 INVERSION Y FINANCIAMIENTO
INVERSION FISICA

DESCRIPCIN INVERSIN S/.

Instalaciones S/. 2,000.00
Maquinarias y Equipos S/. 44,133.00
adecuacion de local S/. 6,000.00
Muebles y enseres S/. 13,540.00
SUB TOTAL S/. 65,673.00
Imprevistos (5% del sub total) S/. 3,283.65
TOTAL INVERSIN S/. 68,956.65

INVERSION INTANGIBLE

DESCRIPCIN INVERSIN S/.

Gastos de Constitucin y organizacin S/. 800.00

liciencias S/. 350.00

Gastos de supervisin S/. 500.00
TOTAL S/. 1,650.00

CAPITAL DE TRABAJO 1 DIA

DESCRIPCIN INVERSIN S/.

Materia Prima S/. 1,000.00
Insumos S/. 1,631.00
Mano de obra S/. 9,950.00
garantia de alquiler de local S/. 2,000.00
Servicios varios S/. 1,100.00
TOTAL (MES) S/. 15,681.00
TOTAL (SEMANA) S/. 3,920.25

alquiler de local 2 meses

RESUMEN DE LA INVERSION

DESCRIPCIN INVERSIN S/.

A. INVERSIN FIJA

* Inversin fsica S/. 68,956.65

* Inversin Intangible S/. 1,650.00
B. CAPITAL DE TRABAJO S/. 3,920.25
TOTAL S/. 74,526.90
cuadro servicio a la deuda

DEUDA AL INICIO DE
PERIODO
AO

1 44,716
2 44,716
3 37489
4 28093
5 15879
TOTAL

SUELDOS Y SALARIOS

DESCRIPCION

M.O.D
PERSONAL
M.O.I
TOTAL

(1)Se ha considerado una mensualidad como indemnizacin (CTS)

depreciaciones

RUBRO VALOR REAL

EDIF. INST S/. 2,000.00

MAQ. Y EQUIP. S/. 44,133.00
MUEB Y ENS. S/. 13,540.00
TOTAL

intangibles

RUBRO MONTO S/
INVERSIN
1000
INTANGIBLE

costos de PRODUCCION

0
 2017
a. COSTO DIRECTO S/. 92,672.00
materia prima directa S/. 12,000.00
materiales directos (insumos) S/. 19,572.00
mano de obra directa S/. 61,100.00
B. COSTO INDIRECTO S/. 38,624.60
materiales indirectos S/. 690.00
Materiales de manten., repuestos S/. 800.00
alquiler de local S/. 12,000.00
depreciacion S/. 11,734.60
amortizaciones S/. 200.00
servicios S/. 13,200.00
TOTAL S/. 131,296.60

GASTOS DE OPERACIN

2017
A. Gasto Administrativo S/. 49,250.00
Utiles de oficina S/. 500.00
Personal Administrativo S/. 48,750.00
B. Gasto de Venta S/. 22,400.00
personal de ventas S/. 20,400.00
Promocin y Publicidad S/. 2,000.00
TOTAL S/. 71,650.00

PRODUCCION ANUAL
ao
TASAS DE CAF 60600
GRAMOS 606000

RESUMEN DE COSTOS

AO 1
COSTO DE PRODUCCIN S/. 131,296.60

Costos Directos S/. 92,672.00

Costos Indirectos S/. 38,624.60

GASTOS DE OPERACIN S/. 71,650.00

Gastos Administrativos S/. 49,250.00

Gastos de ventas S/. 22,400.00

GASTO FINANCIERO S/. 13,414.84

TOTAL 216,361.44
PRODUCCIN ANUAL 60600
COSTO UNITARIO S/. 3.57
0.36
promedio simple 213200.16
C.U TASAS CAF 3.52
N Y FINANCIAMIENTO

INVERSIN S/.

800.00

350.00
500.00
1,650.00

1 DIA

INVERSIN S/.
1,000.00
1,631.00
9,950.00
2,000.00
1,100.00
15,681.00
3,920.25

ESQUEMA DE FINANCIAMIENTO

INVERSIN S/. banco 60%

propio 40 %
68,956.65
1,650.00
3,920.25
74,526.90
 B = Ai C= A + B D E=C-D

DEUDA ACUMULADO
DEUDA AL FINAL
INTERS AL FINAL DEL S.D.
DEL PERIODO
PERIODO

S/. 13,414.84 58130.982 13415 44716

S/. 13,414.84 58131 20642 37489
S/. 11,246.61 48735 20642 28093
S/. 8,427.91 36521 20642 15879
S/. 4,763.60 20642 20642 0
S/. 37,852.97 82569

N DE TRAB MONTO MENSUAL MONTO ANUAL INDEMINIZACIONES

5 S/. 4,700.00 S/. 56,400.00 S/. 4,700.00

3 S/. 3,750.00 S/. 45,000.00 S/. 3,750.00
8 S/. 8,450.00 S/. 101,400.00 S/. 8,450.00

ualidad como indemnizacin (CTS)

VIDA UTIL TASA %

DEPRECIACIN POR AO (5 aos)
(AOS) DEPREC
10 10 S/. 200.00
5 20 S/. 8,826.60
5 20 S/. 2,708.00
TAL S/. 11,734.60

PER. AMORT AO1 AO 2 AO 3

5 AOS 200 200 200

 2018 2019 2020 2021
S/. 92,672.00 S/. 92,672.00 S/. 92,672.00 S/. 92,672.00
S/. 12,000.00 S/. 12,000.00 S/. 12,000.00 S/. 12,000.00
S/. 19,572.00 S/. 19,572.00 S/. 19,572.00 S/. 19,572.00
S/. 61,100.00 S/. 61,100.00 S/. 61,100.00 S/. 61,100.00
S/. 38,624.60 S/. 38,624.60 S/. 38,624.60 S/. 38,624.60
S/. 690.00 S/. 690.00 S/. 690.00 S/. 690.00
S/. 800.00 ### S/. 800.00 ###
S/. 12,000.00 ### S/. 12,000.00 ###
S/. 11,734.60 S/. 11,734.60 S/. 11,734.60 S/. 11,734.60
S/. 200.00 S/. 200.00 S/. 200.00 S/. 200.00
S/. 13,200.00 S/. 13,200.00 S/. 13,200.00 S/. 13,200.00
S/. 131,296.60 S/. 131,296.60 S/. 131,296.60 S/. 131,296.60

2018 2019 2020 2021

S/. 49,250.00 S/. 49,250.00 S/. 49,250.00 S/. 49,250.00
S/. 500.00 ### S/. 500.00 ###
S/. 48,750.00 S/. 48,750.00 S/. 48,750.00 S/. 48,750.00
S/. 22,400.00 S/. 22,400.00 S/. 22,400.00 S/. 22,400.00
S/. 20,400.00 S/. 20,400.00 S/. 20,400.00 S/. 20,400.00
S/. 2,000.00 ### S/. 2,000.00 ###
S/. 71,650.00 S/. 71,650.00 S/. 71,650.00 S/. 71,650.00

mes da
5050 168
50500 1683

2 3 4 5
S/. 131,296.60 S/. 131,296.60 S/. 131,296.60 S/. 131,296.60

S/. 92,672.00 S/. 92,672.00 S/. 92,672.00 S/. 92,672.00

S/. 38,624.60 S/. 38,624.60 S/. 38,624.60 S/. 38,624.60

S/. 71,650.00 S/. 71,650.00 S/. 71,650.00 S/. 71,650.00

S/. 49,250.00 S/. 49,250.00 S/. 49,250.00 S/. 49,250.00

S/. 22,400.00 S/. 22,400.00 S/. 22,400.00 S/. 22,400.00

S/. 13,414.84 S/. 11,246.61 S/. 8,427.91 S/. 4,763.60

216,361.44 214,193.21 211,374.51 207,710.20
60600 60600 60600 60600
S/. 3.57 S/. 3.53 S/. 3.49 S/. 3.43
A DE FINANCIAMIENTO

banco 60% 44,716

propio 40 % 29,811
74,527
 F=D-B S.D

AMORTIZACIN DEL
PRINCIPAL
20642
- TASA
7227 30.00%
9396
12214
15879
44716

M.O.D
M.O.I

SUELDO
TOTAL
S/. 61,100.00
S/. 48,750.00
S/. 109,850.00

VALOR
RESIDUAL
S/. 1,000.00
S/. -
S/. -
S/. 1,000.00

AO 4 AO5

200 200
0
Monto de la deuda 44,716
Tasa Inters Anual 30.00%
Periodo de Gracia 1

Periodo de pago(incluido ao de gracia) 5

Servicios de la deuda 20642

4700
3750
 DETERMINACION DEL PRECIO DE VENTA

PV= Cu + U Cu

U= 15%
P.V =
P.V = 4.046

DETERMINACION DE INGRESOS

AO CANT.PROD
1 60600
2 60600
3 60600
4 60600
5 60600

DETERMINACION DEL PUNTO DE EQUILIBRIO

AO 1
DESCRIPCION
CF
Materia prima,
insumos y mat. Directos
Mano de obra directa
Mano de obra indirecta 48750
servicios(Energa,agua) 13200
Materiales de manten., repuestos 800
Depreciaciones 11734.6
Amortizaciones de Intangibles 200
Gastos de Administracin 500
Gastos de Venta 22400
Gastos Financieros 13415
TOTAL 110999.44

P.E = PE= CF
PV Cvu
90127.06
5 -( 94324.4/42000)
P.E= 44106
 promedio simple 213200.2
C.U TASAS CAF 3.5

P.V (S/.) ING. VTA

4.046 245180.2
4.046 245180.2
4.046 245180.2
4.046 245180.2
4.046 245180.2

AO 1
CV
12000
19572
61100

92672.00
 EVALUACION DEL PROYECTO
1. ESTADO FINANCIERO

Estado de Perdidas y Ganancias

- ECONOMICO

CONCEPTO
INGRESO POR VENTAS
(COSTOS DE VENTAS)
UTILIDAD BRUTA
(COSTOS OPERATIVOS)
Utilidad antes de Impuestos (UAI)
- Impuesto a la Renta Mype (30%)
UTILIDAD NETA

- FINANCIERO

CONCEPTO
INGRESO POR VENTAS
(COSTOS DE VENTAS)
UTILIDAD BRUTA
(COSTOS OPERATIVOS)

Utilidad antes de Impuestos e intereses (UAII)

(GASTOS FINANCIEROS)
UTILIDAD ANTES DE IMPUESTO (UAI)
- Impuesto a la Renta Mype (30%)
UTILIDAD NETA

Flujo de Caja
ECONOMICO

CONCEPTO
A. Flujo de Ingresos
- INGRESO POR VENTAS
- VALOR RESIDUAL
- RECUPERACION DE CAPITAL DE TRABAJO
Total Ingresos
costo de ventas = B. Flujo de Egresos
costo de COSTO DE VENTAS
produccion GASTOS OPERATIVOS
menos la IMPUESTO A LA RENTA
depreciacion y
INVERSIONES
amortizacion
Total Egresos
FLUJO DE CAJA

FINANCIERO
 CONCEPTO
A. Flujo de Ingresos
- INGRESO POR VENTAS
- VALOR RESIDUAL
- RECUPERACION DE CAPITAL DE TRABAJO
- PRESTAMO
Total Ingresos
B. Flujo de Egresos
COSTO DE VENTAS
GASTOS OPERATIVOS
GASTOS FINANCIEROS
AMORTIZACION DEL PRESTAMO
IMPUESTO A LA RENTA
INVERSIONES
Total Egresos
FLUJO DE CAJA

EVALUACIN ECONMICA
Valor Actual Neto (VAN):

Tasa Interna de Retorno (TIR):

Relacin Beneficio/Costo (B/C):

rentabilidad

FLUJO DE CAJA
FLUJO Actualizado
FLUJO Actualizado acumulado

Periodo de recuperacin de Capital:

EVALUACION FIANACIERA

Valor Actual Neto (VAN):

Tasa Interna de Retorno (TIR):

 Relacin Beneficio/Costo (B/C):

rentabilidad

FLUJO DE CAJA
FLUJO Actualizado
FLUJO Actualizado acumulado

Periodo de recuperacin de Capital:

 2017 2018 2019 2020
S/. 245,180.19 S/. 245,180.19 S/. 245,180.19 S/. 245,180.19
S/. 131,296.60 S/. 131,296.60 S/. 131,296.60 S/. 131,296.60
S/. 113,883.59 S/. 113,883.59 S/. 113,883.59 S/. 113,883.59
S/. 71,650.00 S/. 71,650.00 S/. 71,650.00 S/. 71,650.00
S/. 42,233.59 S/. 42,233.59 S/. 42,233.59 S/. 42,233.59
S/. 12,670.08 S/. 12,670.08 S/. 12,670.08 S/. 12,670.08
S/. 29,563.51 S/. 29,563.51 S/. 29,563.51 S/. 29,563.51

2017 2018 2019 2020

S/. 245,180.19 S/. 245,180.19 S/. 245,180.19 S/. 245,180.19
S/. 131,296.60 S/. 131,296.60 S/. 131,296.60 S/. 131,296.60
S/. 113,883.59 S/. 113,883.59 S/. 113,883.59 S/. 113,883.59
S/. 71,650.00 S/. 71,650.00 S/. 71,650.00 S/. 71,650.00

S/. 42,233.59 S/. 42,233.59 S/. 42,233.59 S/. 42,233.59

S/. 13,414.84 S/. 13,414.84 S/. 11,246.61 S/. 8,427.91
S/. 28,818.74 S/. 28,818.74 S/. 30,986.97 S/. 33,805.67
S/. 8,645.62 S/. 8,645.62 S/. 9,296.09 S/. 10,141.70
S/. 20,173.12 S/. 20,173.12 S/. 21,690.88 S/. 23,663.97

depreciacion y amortizacion de intagibles = 11734.6

2017 2018 2019 2020

S/. - S/. 245,180.19 S/. 245,180.19 S/. 245,180.19

S/. - S/. 245,180.19 S/. 245,180.19 S/. 245,180.19

S/. 119,562.00 119,562.00 119,562.00

S/. 71,650.00 S/. 71,650.00 S/. 71,650.00
S/. 12,670.08 S/. 12,670.08 S/. 12,670.08
74526.9
S/. 74,526.90 S/. 203,882.08 S/. 203,882.08 S/. 203,882.08
S/. -74,526.90 S/. 41,298.11 S/. 41,298.11 S/. 41,298.11
 2017 2018 2019 2020

S/. - S/. 245,180.19 S/. 245,180.19 S/. 245,180.19

S/. 44,716.14
S/. 44,716.14 S/. 245,180.19 S/. 245,180.19 S/. 245,180.19

S/. 119,562.00 S/. 119,562.00 S/. 119,562.00

S/. 71,650.00 S/. 71,650.00 S/. 71,650.00
S/. 13,414.84 S/. 13,414.84 S/. 11,246.61
S/. 7,227.43 S/. 9,395.67
S/. 8,645.62 S/. 8,645.62 S/. 9,296.09
74526.9
S/. 74,526.90 S/. 213,272.47 S/. 220,499.90 S/. 221,150.37
S/. -29,810.76 S/. 31,907.72 S/. 24,680.29 S/. 24,029.82

S/. 75,916.45 tasa de actualizacion

49.5%

1.098

0.87 86.74

0 1 2 3
S/. -74,526.90 S/. 41,298.11 S/. 41,298.11 S/. 41,298.11
S/. -74,526.90 S/. 36,226.41 S/. 31,777.55 S/. 27,875.05
S/. -74,526.90 S/. -38,300.49 S/. -6,522.93 S/. 21,352.12

2.48

S/. 47,605.44
tasa de actualizacion
92.3%
 1.00

0.87 86.74

0 1 2 3
S/. -29,810.76 S/. 31,907.72 S/. 24,680.29 S/. 24,029.82
S/. -29,810.76 S/. 25,732.03 S/. 16,051.17 S/. 12,603.33
S/. -29,810.76 S/. -4,078.73 S/. 11,972.45 S/. 24,575.78

1.40
 2021
S/. 245,180.19
S/. 131,296.60
S/. 113,883.59
S/. 71,650.00
S/. 42,233.59
S/. 12,670.08
S/. 29,563.51

2021
S/. 245,180.19
S/. 131,296.60
S/. 113,883.59
S/. 71,650.00

S/. 42,233.59
S/. 4,763.60
S/. 37,469.98
S/. 11,241.00
S/. 26,228.99

2021 2022

S/. 245,180.19 S/. 245,180.19

S/. 1,000.00
S/. 15,681.00
S/. 245,180.19 S/. 261,861.19

119,562.00 119,562.00
S/. 71,650.00 S/. 71,650.00
S/. 12,670.08 S/. 12,670.08

S/. 203,882.08 S/. 203,882.08

S/. 41,298.11 S/. 57,979.11
 2021 2022

S/. 245,180.19 S/. 245,180.19

S/. 1,000.00
S/. 15,681.00

S/. 245,180.19 S/. 261,861.19

S/. 119,562.00 S/. 119,562.00

S/. 71,650.00 S/. 71,650.00
S/. 8,427.91 S/. 4,763.60
S/. 12,214.37 S/. 15,878.67
S/. 10,141.70 S/. 11,241.00

S/. 221,995.98 S/. 223,095.27

S/. 23,184.21 S/. 38,765.91

14%

Calculo de la tasa de descuento K

K= COK + RIESGO
K= 10+ 4
K= 14%

4 5
S/. 41,298.11 S/. 57,979.11
S/. 24,451.80 S/. 30,112.53
S/. 45,803.91 S/. 75,916.45

K FINANCIERO
FUENTE PRESTAMO COSTO % PROPORCION COST. POND
caja sulana 44716.14 30.00 0.6 18
aporte propio 29810.76 14.00 0.4 5.6
TOTAL 74526.9 23.6

24%
Calculo de la tasa de descuento K
K= COK + RIESGO
 K= 10+ 4
K= 14%

4 5
S/. 23,184.21 S/. 38,765.91
S/. 9,806.31 S/. 13,223.35
S/. 34,382.09 S/. 47,605.44
ANALISIS DE SENSIBILIDAD MULTIDIMENSIONAL

ECONOMICO

AO 0 1
BENEFICIOS S/. 245,180
COSTOS S/. 74,527 S/. 203,882
FLUJO S/. -74,526.90 S/. 41,298.11

COOK = 14%
VAN = S/. 75,916.4

5% disminucion de beneficios

AO 0 1
BENEFICIOS S/. 232,921
COSTOS S/. 74,527 S/. 203,882
FLUJO S/. -74,526.90 S/. 29,039.10

10% disminucion de beneficios

AO 0 1
BENEFICIOS S/. 220,662
COSTOS S/. 74,527 S/. 203,882
FLUJO S/. -74,526.90 S/. 16,780.09

15% disminucion de beneficios

AO 0 1
BENEFICIOS S/. 208,403
COSTOS S/. 74,527 S/. 203,882
FLUJO S/. -74,526.90 S/. 4,521.08

5% aumento de costo
AO 0 1
BENEFICIOS S/. 245,180
COSTOS S/. 74,527 S/. 214,076
FLUJO S/. -74,526.90 S/. 31,104.01

10% aumento de costo

AO 0 1
BENEFICIOS S/. 245,180
COSTOS S/. 74,527 S/. 224,270
FLUJO S/. -74,526.90 S/. 20,909.90
 15% aumento de costo
AO 0 1
BENEFICIOS S/. 245,180
COSTOS S/. 74,527 S/. 234,464
FLUJO S/. -74,526.90 S/. 10,715.80

5% aumento de costo y disminucion de beneficio

AO 0 1
BENEFICIOS S/. 232,921
COSTOS S/. 74,527 S/. 214,076
FLUJO S/. -74,526.90 S/. 18,845.00

10% aumento de costo y 5 %disminucion de beneficio

AO 0 1
BENEFICIOS S/. 232,921
COSTOS S/. 74,527 S/. 224,270
FLUJO S/. -74,526.90 S/. 8,650.89

DISMINUCIO
AUMENTO COSTO % 0% 5%
S/. 245,180.2 S/. 232,921
0 S/. 203,882 S/. 75,916.4 S/. 33,397.1
5% S/. 214,076 S/. 22,503.2 S/. -1,600.1
10% S/. 224,270 S/. 5,922.1 S/. -36,597.3
15% S/. 234,464 S/. -29,075.1
20% S/. 244,658
25% S/. 254,853

el proyecto es mas sensible al incremento

ANALISIS DE SENSIBILIDAD UNIDIMENSIONAL

 2 3 4 5
S/. 245,180 S/. 245,180 S/. 245,180 S/. 261,861
S/. 203,882 S/. 203,882 S/. 203,882 S/. 203,882
S/. 41,298.11 S/. 41,298.11 S/. 41,298.11 S/. 57,979.11

2 3 4 5
S/. 232,921 S/. 232,921 S/. 232,921 S/. 248,768
S/. 203,882 S/. 203,882 S/. 203,882 S/. 203,882
S/. 29,039.10 S/. 29,039.10 S/. 29,039.10 S/. 44,886.05

2 3 4 5
S/. 220,662 S/. 220,662 S/. 220,662 S/. 235,675.1
S/. 203,882 S/. 203,882 S/. 203,882 S/. 203,882
S/. 16,780.09 S/. 16,780.09 S/. 16,780.09 S/. 31,792.99

2 3 4 5
S/. 208,403 S/. 208,403 S/. 208,403 S/. 222,582.0
S/. 203,882 S/. 203,882 S/. 203,882 S/. 203,882
S/. 4,521.08 S/. 4,521.08 S/. 4,521.08 S/. 18,699.93

2 3 4 5
S/. 245,180 S/. 245,180 S/. 214,076 S/. 261,861
S/. 214,076 S/. 214,076 S/. 214,076 S/. 214,076
S/. 31,104.01 S/. 31,104.01 S/. - S/. 47,785.01

2 3 4 5
S/. 245,180 S/. 245,180 S/. 245,180 S/. 261,861
S/. 224,270 S/. 224,270 S/. 224,270 S/. 224,270
S/. 20,909.90 S/. 20,909.90 S/. 20,909.90 S/. 37,590.90
 2 3 4 5
S/. 245,180 S/. 245,180 S/. 245,180 S/. 261,861
S/. 234,464 S/. 234,464 S/. 234,464 S/. 234,464
S/. 10,715.80 S/. 10,715.80 S/. 10,715.80 S/. 27,396.80

de beneficio

2 3 4 5
S/. 232,921 S/. 232,921 S/. 232,921 S/. 248,768.13
S/. 214,076 S/. 214,076 S/. 214,076 S/. 214,076
S/. 18,845.00 S/. 18,845.00 S/. 18,845.00 S/. 34,691.95

cion de beneficio

2 3 4 5
S/. 232,921 S/. 232,921 S/. 232,921 S/. 248,768
S/. 224,270 S/. 224,270 S/. 224,270 S/. 224,270
S/. 8,650.89 S/. 8,650.89 S/. 8,650.89 S/. 24,497.84

DISMINUCION PORCENTUAL DE BENEFICIOS

10% 15% 20% 25%
S/. 220,662 S/. 208,403 S/. 196,144 S/. 196,395.89
S/. -9,122.3 S/. -51,641.6

e al incremento de costos que a la disminucion de beneficios.

COOK = 14%
VAN = S/. 33,397.1

COOK = 14%
VAN = S/. -9,122.3

COOK = 14%
VAN = S/. -51,641.6

COOK = 14%
VAN = S/. 22,503.2

COOK = 14%
VAN = S/. 5,922.1
COOK = 14%
VAN = S/. -29,075.1

COOK = 14%
VAN = S/. -1,600.1

COOK = 14%
VAN = S/. -36,597.3