UNIVERSIDAD

UNIVERSIDADNACIONAL
NACIONALDE
DESAN
SANANTONIO
ANTONIOABAD
ABAD
DEL
DELCUSCO
CUSCO
(323 aos formando profesionales de primer nivel)
(323 aos formando profesionales de primer nivel)

FACULTAD DE CIENCIAS CONTABLES Y FINANCIERAS

FACULTAD DE CIENCIAS CONTABLES Y FINANCIERAS
CARRERA PROFESIONAL DE CONTABILIDAD
CARRERA PROFESIONAL DE CONTABILIDAD

ESTUDIO DE MERCADO
AREA DEL MERCADO

PROYECTO DE COMERCIALIZACION
DEL CUY
ANALIZAND
O

1. MERCADO TOTAL

Nuestro mercado total es la provincia de cusco con sus 8 distritos por lo tanto la
cantidad total de ese mercado seria la poblacin total de la provincia que vendra a ser
aproximadamente 431,432 habitantes para el ao 2015.
1.
CONSUME, CONSUMIO O CONSUMIRA LA CARNE DE CUY?
(n=50)

SI
40
NO
3
2. MERCADO POTENCIAL
CONSUMIRIA
7

Nuestro mercado potencial sern la cantidad de personas que gustan, desean, o ya

consumieron la carne de cuy, segn la encuesta realizada el 94% de una muestra de 50
personas representa nuestro mercado potencial, representando un total de 405,432
personas.

3. MERCADO OBJETIVO

Para conocer nuestro mercado objetivo realizamos la segmentacin de mercado, por

segmentacin conducta. Nuestro mercado objetivo es el 70% que representa a 283,802
personas.

4. MERCADO REAL

Para conocer el mercado real de nuestro producto preguntamos a las personas como les

MERCADO
(Demanda)

CONSUMIDOR

Est
formado
por
los
consumidores actuales como
por los potenciales. Segn la
encuesta realizada la demanda
del mercado consumidor es de
405,432 personas en la ciudad
de cusco
MERCADO
COMPETIDOR

OFERTANTE-

Segn la encuesta el mercado

oferente representa el 76% ya
que
este
porcentaje
es
abastecido
por
nuestros
competidores, q vendra hacer
un total de 76%(431,432) =
327,888 personas.

PRECIOS

cuyes
Menores a 800gr.
Entre 800gr- 1kg.
Ms de 1kg.

precios
S/. 20
S/. 22
S/. 25

ESTUDIO TECNICO

TAMAO DEL PROYECTO

PLANO DE LA CONSTRUCION (190 M2)

DEMANDA INDICADA:
Cuy

Menores a
800gr
Entre 800gr a
un 1kg
Ms de un kg
Totales

Ventas por unidades

Da
Seman
Mes
a
20
140
600

Ao 1

Proyeccin para 5 aos

Ao 2
Ao 3
Ao 4

Ao 5

7200

7416

7639

7868

8104

30

210

900

10800

11124

11458

11802

12156

40

280

1200

14400

14832

15276

15734

16206

90

630

2700

32400

33372

34373

35404

36466

LOCALIZACION DEL PROYECTO:

PROYECTO DE COMERCIALIZACION
DEL CUY

Cadacuadradorepresentaunmetrocuadrado

FLUJOGRAMA

PROYECTO DE COMERCIALIZACION
DEL CUY

ESTUDIO ECONOMICO
FINANCIERO

STRUCTURA DE INVERSIONES

PROYECTO DE COMERCIALIZACION
DEL CUY

PROYECTO DE COMERCIALIZACION
DEL CUY

FUENTE

ESTRUCTURA DE

INVERSION FIJA
A.FIJOS
A.INTANGIBLES

CAPITAL DE TRABAJO

FINANCIAMIENTO
.PRESTAMO

TOTAL
PRESTAMO
TASA DE INTERES

PERIODO
PERIODO DE GRACIA

APORTE
PROPIO

DESTINO
APORTE
FINANCIERO

S/. 300,000.00

S/.
25,607,15
S/.
10,920,00

S/.
83,472,85
S/.
S/. 300,000.00
120,000.0
S/. 300,000.00
0
32.92%
ANUAL

6 AOS
1 AO

TOTAL

PERIOD
O

S/. 325,607.15
S/. 10,920.00

S/.
83,472,85

S/.420,000.00

INTERES

TOTAL

AMORTIZACI
ON

S/. 98,760.0

S/. 98,760.0

CUOTA

SALDO
S/. 300,000.0

S/. 98,760.0

S/. 300,000.0

S/. 31,361.6

S/. 130,121.6

S/. 268,638.5

S/. 88,435.8

S/. 41,685.8

S/. 130,121.6

S/. 226,952.7

S/. 74,712.8

S/. 55,408.7

S/. 130,121.6

S/. 171,543.9

S/. 56,472.3

S/. 73,649.3

S/. 130,121.6

S/. 97,894.7

S/. 32,226.9

S/. 97,894.6

S/. 130,121.6

S/. 0.0

S/. 449,367.8

S/. 300,000.0

S/. 749,367.8

PROYECTO DE COMERCIALIZACION
DEL CUY

INGRESOS
VENTAS POR UNIDADES
da
Cuy

precio por unidad

Menores a 800gr

cantidad

S/. 20.00

20

semana
ingreso

cantida
d
S/. 400.00
140

mensual

ingreso

cantidad

S/. 2,800.00

600

ingreso

primer ao
cantidad

ingreso

S/.
7200
S/.
12,000.00
144,000.00
PROYECCION
PARAaLOS
AOS
Entre 800gr
un PROXIMOS S/.
22.00
30
S/. 660.00
210 S/. 4,620.00
900
S/.
10800
S/.
1kg
19,800.00
237,600.00
segundo ao
tercer ao
cuarto
ao
quinto ao
Ms de un kg
S/. 25.00
40 S/. 1,000.00
280 S/. 7,000.00
1200
S/.
14400
S/.
30,000.00
Cuy
precio por
cantidad
Ingreso
cantidad
Ingreso
cantidad
ingreso
cantidad 360,000.00
Ingreso
Total ingreso
S/. 2,060.00
S/.
S/.
S/.
unidad
14,420.00
61,800.00
741,600.00
Menores a
S/. 20.00
7416
S/.
7639
S/.
7868
S/.
8104
S/. 162,080.00
800gr
148,320.00
152,780.00
157,360.00
Entre 800gr a
S/. 22.00
11124
S/.
11458
S/.
11802
S/.
12156
S/. 267,432.00
un 1kg
244,728.00
252,076.00
259,644.00
Ms de un kg
S/. 25.00
14832
S/.
15276
S/.
15734
S/.
16206
S/. 405,150.00
370,800.00
381,900.00
393,350.00
Total ingreso
S/.
S/.
S/.
S/. 834,662.00
763,848.00
786,756.00
810,354.00

IGV DE LAS VENTAS

ao 1
VENTAS
BASE IMPONIBLE
IGV (debito fiscal )

S/.
741,600.00
S/.
628,474.58
S/.
113,125.42

ao 2
S/.
763,848.00
S/.
647,328.81
S/.
116,519.19

ao 3
S/.
786,756.00
S/.
666,742.37
S/.
120,013.63

ao 4

ao 5

S/.
S/.
810,354.00 834,662.00
S/.
S/.
686,740.68 707,340.68
S/.
S/.
123,613.32 127,321.32

PROYECTO DE COMERCIALIZACION
DEL CUY

PRESUPUESTO DE GASTOS
CONCEPTO

COSTO DE
PRODUCCION
Mano de Obra
Directa
Materiales
Directos
Mano de Obra
Indirecta
Materiales
Indirectos

Gastos por :
Da

Semana

Mes

Ao 1

AO 2

AO 3

A0 4

AO 5

Da

Semana

Mes

Ao 1

Ao 2

Ao 3

Ao 4

Ao 5

GASTOS DE
ADMINISTRACION

S/.
12,768.00

S/. 1,640.00

S/. 250.80 S/. 1,755.70

S/. 26.67

Mano de Obra

S/. 186.67

S/. 5.00

GASTOS DE VENTA

S/. 53.52
IGV DE
LASS/. 374.64

ADQUISICIONES

publicidad

TOTAL

S/. 4,423.46

S/.
30,964.19

S/. 88,547.64

S/.
797,894.34

S/.
71,843.16

S/. 88,547.64

S/. 88,547.64

S/. 645,136.00

S/. 664,488.00

S/. 90,294.70

S/. 90,294.70

S/. 90,294.70

S/. 9,600.00

S/. 9,600.00

S/. 9,600.00

S/. 814,791.34 S/. 833,578.34

S/. 852,930.34

S/. 626,349.00

S/. 9,600.00 S/. 9,600.00

S/. 150.00

S/.
71,843.16

S/. 71,843.16

S/. 71,843.16

S/. 71,843.16

S/. 1,800.00 S/. 1,800.00

S/. 1,800.00

S/. 1,800.00

S/. 1,800.00

S/.
S/. 73,643.16 S/. 73,643.16
S/. 73,643.16
73,643.16
Gastos con IGV
ao
1
ao
ao 3
ao 4
ao 5

Costo
de
S/.
S/.
S/.
S/. 57,974.64 S/. 57,974.64
S/. 57,974.64
Produccion
4,831.22
57,974.64
57,974.64
Materiales
S/.S/.
S/.
S/.
S/.
S/.
S/.
S/.
19,267.20
S/.
19,267.20
S/.
19,267.20
Indirectos 19,267.20 9,680.00
9,680.00 S/. 9,680.00
9,680.00
1,605.60
19,267.20 9,680.00
Gasto de
S/.
S/.

S/. 77,241.84 S/. 77,241.84

S/. 77,241.84
Administracion
77,241.84
77,241.84
Materiales
de
S/.S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
965,676.34
S/.
984,463.34
Oficina
1,800.00
1,800.00
1,800.00
S/.
1,800.00
1,800.00
132,703.67
929,727.36 948,779.34
1,003,815.34
Gastos de Ventas

S/.
S/.
S/.
S/.
Publicidad
19,267.20 19,267.20
19,267.20 S/. 19,267.20 19,267.20
S/.
S/.
S/.
S/.

S/. 161.04 S/. 1,127.28

S/.
88,547.64
S/.
609,452.00
S/.
90,294.70

S/.
778,842.36

S/.
5,986.93

S/. 35.00

S/.
88,547.64
S/.
590,400.00
S/.
90,294.72

S/. 800.00

S/. 199.56 S/. 1,396.95

Gastos
Generales

Mano de Obra

S/.
7,378.97
S/.
49,200.00
S/.
7,524.60

S/. 245.97 S/. 1,721.76

S/.
73,643.16

PROYECTO DE COMERCIALIZACION
DEL CUY

ESTADODEPRDIDASYGANANCIAS
Aos

Detalle
Ingresos por ventas

S/. 741,600.00

S/.
763,848.00
S/.
797,894.34
-S/.
34,046.34
S/.
73,643.16
S/.
77,241.84
S/.
31,896.35
-S/.
216,827.69
S/.
98,760.00
-S/.
315,587.69

S/.
786,756.00
S/.
814,791.34
-S/.
28,035.34

S/.
810,354.00
S/.
833,578.34
-S/.
23,224.34

S/.
834,662.00
S/.
852,930.34
-S/.
18,268.34
S/.
73,643.16
S/.
77,241.84
S/.
31,146.35
-S/.
200,299.69
S/.
56,472.30
-S/.
256,771.99

S/. 778,842.36

Costos de produccin

-S/. 37,242.36

PERDIDA BRUTA
Gastos administrativos

S/. 73,643.16

Gastos de ventas

S/. 77,241.84

Depreciacin

S/. 31,896.35

PERDIDA OPERATIVA

-S/. 220,023.71

FLUJO DE CAJA

S/. 98,760.00

Gastos financieros (Intereses)

PERDIDA ANTES DE IMPUESTOS

Impuesto a la renta
UTILIDAD NETA

-S/. 318,783.71
--

S/. 73,643.16 S/. 73,643.16

S/. 77,241.84 S/. 77,241.84
S/. 31,896.35 S/. 31,896.35
-S/.
210,816.69

-S/.
206,005.69

S/. 88,435.80 S/. 74,712.80

-S/.
299,252.49
-

-S/.
280,718.49
-

COMPENSACION DE IGV
IGV = IGV(Ingresos) - IGV(Egresos)
A
OS
IG
V

ao 1
ao 2
ao 3
ao 4
ao 5
S/.
S/.
S/.
S/.
S/.
108,435. 111,828. 115,323. 118,923. 122,631.
17
94
38
07
07

PROYECTO DE COMERCIALIZACION
DEL CUY

EVALUACION DEL PROYECTO

VALOR ACTUAL NETO ECONOMICO (VANE) VALOR
:
ACTUAL NETO FINANCIERO (VANF):

COSTO DE OPORTUNIDAD DE CAPITAL (COK)

RENTABILIDAD DEL
NEGOCIO
RIESGO PAIS
TASA DE INFLACION
COK

9.82%
2.59%
3.26%
15.67%

AO
S

BENEFICIOS
NETOS (BN)

FACTOR
DE
ACTUALI
ZACION
(FA)

-S/. 120,000.00

-S/. 296,562.53

0.86

-S/. 296,760.28

0.75

VAEN
-S/.
120,000.00
-S/.
256,386.73
-S/.
221,801.41

A
OS
0
1
2
3
4
5

BENEFICIOS
NETOS (BN)
S/. 180,000.00
-S/. 395,322.53
-S/. 426,881.88
-S/. 424,365.42
-S/. 423,153.91
-S/. 421,906.01

FACTOR
DE
ACTUALIZ
ACION
(FA)
VAEN
1
S/. 180,000.00
0.75
-S/. 297,413.88
0.57
-S/. 241,616.76
0.43
-S/. 180,704.51
0.32
-S/. 135,561.71
0.24
S/. -34,769.68

PROYECTO DE COMERCIALIZACION
DEL CUY

RELACION BENEFICIO/COSTO (B/C)

AO

BENEFICIOS
BRUTOS
0
1
2
3
4
5

S/. 741,600.00
S/. 763,848.00
S/. 786,756.00
S/. 810,354.00
S/. 1,111,694.34

COSTOS
FACTOR DE
TOTALES
ACTUALIZACION
S/. 120,000.00
S/. 1,038,162.53
S/. 1,060,608.28
S/. 1,080,999.72
S/. 1,103,386.41
S/. 1,126,446.41
SUMAS

B/C=

BENEFICIOS
ACTUALIZADOS

COSTOS ACTALIZADOS

1
0.86
0.75
0.65
0.56
0.48

S/. 120,000.00
S/. 641,134.26
S/. 570,907.14
S/. 508,367.59
S/. 452,680.55
S/. 536,885.55
S/. 2,709,975.10

S/. 897,520.99
S/. 792,708.55
S/. 698,495.12
S/. 616,374.54
S/. 544,009.97
S/. 3,669,109.16

S/. 0.74

PERIODO DE RECUPERO DE LA INVERSION (PRI)

AO

INVERSION
0
1
2
3
4
5

BENEFICIO NETO

S/. 120,000.00

-S/. 296,562.53
-S/. 296,760.28
-S/. 294,243.72
-S/. 293,032.41
-S/. 14,752.07
SUMAS

FACTOR DE
ACTUALIZACION

BENEFICIO NETO
ACTUALIZADO
1
0.86
0.75
0.65
0.56
0.48

PROMEDIO
=
-S/. 256,386.73
-S/. 221,801.41
-S/. 190,127.52
-S/. 163,693.98
-S/. 7,124.42
-S/. 839,134.06

-S/.
167,826.81

PRI=

-0.72