PROYECTO DE INVERSIÒN

PROFESOR
CUENCA COLCHADO JULIO CESAR

EQUIPO
DÍAZ GUEVARA CIELO
RODRÍGUEZ CALVA LESLIE
SERNAQUE TORRES ALBERTO
TIQUILLAHUANCA TIQUILLAHUANCA MERLY
 INVERSION
Cantidad Precio Unitario
Inversión Tangible
Maquinaria y Equipo
Horno 1 S/ 24,539.00
Balanza Industria 1 S/ 1,000.00
Lavadero Inoxidable 2 pozos 1 S/ 1,880.00
Amasadora trifásica de 25 kilos 1 S/ 6,509.00
Dispensador de cinta 1 S/ 50.00
Laptop 2 S/ 2,200.00
Impresora 1 S/ 1,090.00
Congeladora Industrial 1 S/ 5,399.00
Cocina Industrial 1 S/ 2,700.00

Muebles y Enseres
Escritorio oficina 2 S/ 700.00
Sillas Oficina 2 S/ 200.00
Tachos de Basura 3 S/ 60.00
Extintor PQS ABC 6 kg 4 S/ 120.00
Luces de Emergencia 4 S/ 120.00
Mesas inoxidable 2 S/ 1,145.00
Estante inoxidable 3 S/ 999.00
Bandeja Lisa 65x45 Cm Aluminio 1.0 Mm 6 S/ 57.50

Infraestructura
Acondicionamineto del local 1 S/ 3,000.00

Cantidad Precio unitario

Inversiones Intangibles
Constitucion de la Empresa 1 S/ 700.00
Licencia de Funcionamiento 1 S/ 309.30
Defensa Civil 1 S/ 230.00
Instalacion desofware ofimatica 1 S/ 300.00

Mensual
Capital de Trabajo S/ 35,250.00
Alquiler 1 S/ 1,500.00
Inventario (insumos) 1 S/ 30,000.00
Energia Electrica 1 S/ 500.00
Empaque 1 S/ 300.00
Indumentaria( guantes, gorro, mandil) 2 S/ 50.00
Gas 1 S/ 700.00
Agua 1 S/ 150.00
Internet 1 S/ 100.00
Telefono Celuar 2 S/ 70.00
Etiquetas 1 S/ 50.00
Cajas de Carton 1 S/ 100.00
Cinta 6 S/ 30.00
personal administrativo 1 S/ 1,300.00
Publicidad 1 S/ 200.00
Transporte 1 S/ 200.00
personal de ventas 5 S/ 1,025.00
TOTAL INVERSION S/95,927.30

95,927.30
 DEPRECIACION
Tasa % Año 1 Año 2 Año 3
S/ 59,138.00
S/ 47,566.00
S/ 24,539.00 20% S/ 4,907.80 S/ 4,907.80 S/ 4,907.80
S/ 1,000.00 20% S/ 200.00 S/ 200.00 S/ 200.00
S/ 1,880.00 20% S/ 376.00 S/ 376.00 S/ 376.00
S/ 6,509.00 20% S/ 1,301.80 S/ 1,301.80 S/ 1,301.80
S/ 50.00 20% S/ 10.00 S/ 10.00 S/ 10.00
S/ 4,400.00 20% S/ 880.00 S/ 880.00 S/ 880.00
S/ 1,089.00 20% S/ 217.80 S/ 217.80 S/ 217.80
S/ 5,399.00 20% S/ 1,079.80 S/ 1,079.80 S/ 1,079.80
S/ 2,700.00 20% S/ 540.00 S/ 540.00 S/ 540.00

S/ 8,572.00
S/ 1,400.00 10% S/ 140.00 S/ 140.00 S/ 140.00
S/ 400.00 10% S/ 40.00 S/ 40.00 S/ 40.00
S/ 180.00 10% S/ 18.00 S/ 18.00 S/ 18.00
S/ 480.00 10% S/ 48.00 S/ 48.00 S/ 48.00
S/ 480.00 10% S/ 48.00 S/ 48.00 S/ 48.00
S/ 2,290.00 10% S/ 229.00 S/ 229.00 S/ 229.00
S/ 2,997.00 10% S/ 299.70 S/ 299.70 S/ 299.70
S/ 345.00 10% S/ 34.50 S/ 34.50 S/ 34.50

S/ 3,000.00 5% S/ 150.00 S/ 150.00 S/ 150.00

TOTAL S/ 10,520.40 S/ 10,520.40 S/ 10,520.40

Total Soles Amortizacion Depreacion Anual

S/ 1,539.30
S/ 700.00 100% S/ 700.00
S/ 309.30 100% S/ 309.30
S/ 230.00 100% S/ 230.00
S/ 300.00 100% S/ 300.00

total Anual

S/ 1,500.00 S/ 18,000.00
S/ 1,500.00 S/ 18,000.00 COSTO VARIABLE
S/ 350.00 S/ 4,200.00 S/ 30,730.00 30,730.00
S/ 300.00 S/ 3,600.00
S/ 100.00 S/ 1,200.00 COSTO FIJO
S/ 180.00 S/ 2,160.00 S/ 4,520.00 4,520.00
S/ 150.00 S/ 1,800.00
S/ 100.00 S/ 1,200.00
S/ 140.00 S/ 1,680.00
S/ 50.00 S/ 600.00
S/ 100.00 S/ 1,200.00
S/ 30.00 S/ 360.00
S/ 1,300.00 S/ 15,600.00
S/ 200.00 S/ 2,400.00
S/ 200.00 S/ 2,400.00
S/ 3,075.00 S/ 36,900.00
 Año 4 Año 5

S/ 4,907.80 S/ 4,907.80
S/ 200.00 S/ 200.00
S/ 376.00 S/ 376.00
S/ 1,301.80 S/ 1,301.80
S/ 10.00 S/ 10.00
S/ 880.00 S/ 880.00
S/ 217.80 S/ 217.80
S/ 1,079.80 S/ 1,079.80
S/ 540.00 S/ 540.00

S/ 140.00 S/ 140.00
S/ 40.00 S/ 40.00
S/ 18.00 S/ 18.00
S/ 48.00 S/ 48.00
S/ 48.00 S/ 48.00
S/ 229.00 S/ 229.00
S/ 299.70 S/ 299.70
S/ 34.50 S/ 34.50

S/ 150.00 S/ 150.00
S/ 10,520.40 S/ 10,520.40
10,520.40
 TOTAL INVERSION
4 Socios cada uno aporta S/ 10,000.00
Total S/ 40,000.00
Financiamineto S/ 55,927.30 55,927.30
Total Inversion S/ 95,927.30

Interes generado por del Periodo de gra 0.00 Impuesto a las Transacciones Financieras
Monto total a Financiar (Incl. Int. Per. De Gracia): 56,952.30 Tasa de Costo Efectivo Anual (TCEA):
Pago total de Intereses: 34,470.52
Total de dias del prèstamo: 1796 dias
Monto total a pagar: 91,427.17

CRONOGRAMA DE PAGOS

Nº Fecha Vcto. Dias Saldo Inicial Amortización Interes

D 1/17/2024 55,927.30 0.00 0.00

1 1/17/2024 0 55,927.30 542.42 953.87
2 2/17/2024 31 55,384.88 551.67 944.62
3 3/17/2024 29 54,833.21 561.08 935.21
4 4/17/2024 31 54,272.13 570.65 925.64
5 5/17/2024 30 53,701.48 580.38 915.91
6 6/17/2024 31 53,121.10 590.28 906.01
7 7/17/2024 30 52,530.82 600.35 895.94
8 8/17/2024 31 51,930.47 610.59 885.70
9 9/17/2024 31 51,319.88 621.00 875.29
10 10/17/2024 30 50,698.88 631.59 864.70
11 11/17/2024 31 50,067.28 642.37 853.93
12 12/17/2024 30 49,424.92 653.32 842.97
13 1/17/2025 31 48,771.60 664.46 831.83
14 2/17/2025 31 48,107.13 675.80 820.49
15 3/17/2025 28 47,431.34 687.32 808.97
16 4/17/2025 31 46,744.01 699.05 797.24
17 5/17/2025 30 46,044.97 710.97 785.32
18 6/17/2025 31 45,334.00 723.09 773.20
19 7/17/2025 30 44,610.90 735.43 760.86
20 8/17/2025 31 43,875.48 747.97 748.32
21 9/17/2025 31 43,127.51 760.73 735.56
22 10/17/2025 30 42,366.78 773.70 722.59
23 11/17/2025 31 41,593.08 786.90 709.39
24 12/17/2025 30 40,806.18 800.32 695.97
25 1/17/2026 31 40,005.86 813.97 682.32
26 2/17/2026 31 39,191.89 827.85 668.44
27 3/17/2026 28 38,364.04 841.97 654.32
28 4/17/2026 31 37,522.07 856.33 639.96
29 5/17/2026 30 36,665.74 870.94 625.35
30 6/17/2026 31 35,794.80 885.79 610.50
31 7/17/2026 30 34,909.01 900.90 595.39
32 8/17/2026 31 34,008.11 916.26 580.03
33 9/17/2026 31 33,091.85 931.89 564.40
34 10/17/2026 30 32,159.96 947.78 548.51
35 11/17/2026 31 31,212.17 963.95 532.34
36 12/17/2026 30 30,248.22 980.39 515.90
37 1/17/2027 31 29,267.83 997.11 499.18
38 2/17/2027 31 28,270.72 1,014.12 482.17
39 3/17/2027 28 27,256.60 1,031.41 464.88
40 4/17/2027 31 26,225.19 1,049.01 447.29
41 5/17/2027 30 25,176.18 1,066.90 429.39
42 6/17/2027 31 24,109.29 1,085.09 411.20
43 7/17/2027 30 23,024.19 1,103.60 392.69
44 8/17/2027 31 21,920.59 1,122.42 373.87
45 9/17/2027 31 20,798.17 1,141.57 354.72
46 10/17/2027 30 19,656.60 1,161.04 335.25
47 11/17/2027 31 18,495.57 1,180.84 315.45
48 12/17/2027 30 17,314.73 1,200.98 295.31
49 1/17/2028 31 16,113.75 1,221.46 274.83
50 2/17/2028 31 14,892.29 1,242.29 254.00
51 3/17/2028 29 13,650.00 1,263.48 232.81
52 4/17/2028 31 12,386.51 1,285.03 211.26
53 5/17/2028 30 11,101.48 1,306.95 189.34
54 6/17/2028 31 9,794.53 1,329.24 167.05
55 7/17/2028 30 8,465.29 1,351.91 144.38
56 8/17/2028 31 7,113.38 1,374.97 121.32
57 9/17/2028 31 5,738.41 1,398.42 97.87
58 10/17/2028 30 4,340.00 1,422.27 74.02
59 11/17/2028 31 2,917.73 1,446.53 49.76
60 12/17/2028 30 1,471.20 1,471.20 25.09
55,927.30

55,927.30
ransacciones Financieras (ITF) : 0.005%
fectivo Anual (TCEA): 23.00%

OS

Cuota a
Cuota ITF
Pagar
0.00 0.00 0.00 1-12 MESES 13 -24 MESES
1,496.29 0.07 1,496.36 953.87 831.83
1,496.29 0.07 1,496.36 944.62 820.49
1,496.29 0.07 1,496.36 935.21 808.97
1,496.29 0.07 1,496.36 925.64 797.24
1,496.29 0.07 1,496.36 915.91 785.32
1,496.29 0.07 1,496.36 906.01 773.20
1,496.29 0.07 1,496.36 895.94 760.86
1,496.29 0.07 1,496.36 885.70 748.32
1,496.29 0.07 1,496.36 875.29 735.56
1,496.29 0.07 1,496.36 864.70 722.59
1,496.29 0.07 1,496.36 853.93 709.39
1,496.29 0.07 1,496.36 842.97 695.97
1,496.29 0.07 1,496.36 10,799.78 9,189.75
1,496.29 0.07 1,496.36 10,799.78 9,189.75
1,496.29 0.07 1,496.36
1,496.29 0.07 1,496.36
1,496.29 0.07 1,496.36 7,155.70
1,496.29 0.07 1,496.36 7,155.70 deuda corto plazo
1,496.29 0.07 1,496.36
1,496.29 0.07 1,496.36 48,771.60
1,496.29 0.07 1,496.36 48,771.60 deuda largo plazo
1,496.29 0.07 1,496.36
1,496.29 0.07 1,496.36
1,496.29 0.07 1,496.36 1-12 MESES 13 -24 MESES
1,496.29 0.07 1,496.36 542.42 664.46
1,496.29 0.07 1,496.36 551.67 675.80
1,496.29 0.07 1,496.36 561.08 687.32
1,496.29 0.07 1,496.36 570.65 699.05
1,496.29 0.07 1,496.36 580.38 710.97
1,496.29 0.07 1,496.36 590.28 723.09
1,496.29 0.07 1,496.36 600.35 735.43
1,496.29 0.07 1,496.36 610.59 747.97
1,496.29 0.07 1,496.36 621.00 760.73
1,496.29 0.07 1,496.36 631.59 773.70
1,496.29 0.07 1,496.36 642.37 786.90
1,496.29 0.07 1,496.36 653.32 800.32
1,496.29 0.07 1,496.36 7,155.70 8,765.74
1,496.29 0.07 1,496.36
1,496.29 0.07 1,496.36 7,155.70 8,765.74
1,496.29 0.07 1,496.36
1,496.29 0.07 1,496.36
1,496.29 0.07 1,496.36
1,496.29 0.07 1,496.36
1,496.29 0.07 1,496.36
1,496.29 0.07 1,496.36
1,496.29 0.07 1,496.36
1,496.29 0.07 1,496.36
1,496.29 0.07 1,496.36
1,496.29 0.07 1,496.36
1,496.29 0.07 1,496.36
1,496.29 0.07 1,496.36
1,496.29 0.07 1,496.36
1,496.29 0.07 1,496.36
1,496.29 0.07 1,496.36
1,496.29 0.07 1,496.36
1,496.29 0.07 1,496.36
1,496.29 0.07 1,496.36
1,496.29 0.07 1,496.36
1,496.29 0.07 1,496.36
1,496.29 0.07 1,496.36
 intereses
25-36 MESES 37-48 MESES 49-60 MESES
682.32 499.18 274.83
668.44 482.17 254.00
654.32 464.88 232.81
639.96 447.29 211.26
625.35 429.39 189.34
610.50 411.20 167.05
595.39 392.69 144.38
580.03 373.87 121.32
564.40 354.72 97.87
548.51 335.25 74.02
532.34 315.45 49.76
515.90 295.31 25.09
7,217.46 4,801.40 1,841.74
7,217.46 4,801.40 1,841.74

amortización
25-36 MESES 37-48 MESES 49-60 MESES
 813.97 997.11 1,221.46
827.85 1,014.12 1,242.29
841.97 1,031.41 1,263.48
856.33 1,049.01 1,285.03
870.94 1,066.90 1,306.95
885.79 1,085.09 1,329.24
900.90 1,103.60 1,351.91
916.26 1,122.42 1,374.97
931.89 1,141.57 1,398.42
947.78 1,161.04 1,422.27
963.95 1,180.84 1,446.53
980.39 1,200.98 1,471.20
10,738.03 13,154.08 16,113.75

10,738.03 13,154.08 16,113.75

 Año 1 Año 2 Año 3
ventas S/ 270,000.00 S/ 297,000.00 S/ 326,700.00
Costo de Ventas S/ 126,000.00 S/ 138,600.00 S/ 152,460.00
Utilidad Bruta S/ 144,000.00 S/ 158,400.00 S/ 174,240.00

Gastos Administrativos S/ 25,680.00 S/ 26,964.00 S/ 28,312.20

Planillas S/ 15,600.00 S/ 16,380.00 S/ 17,199.00
Servico de Energia S/ 4,200.00 S/ 4,410.00 S/ 4,630.50
Servico de Agua S/ 1,800.00 S/ 1,890.00 S/ 1,984.50
Indumentaria S/ 1,200.00 S/ 1,260.00 S/ 1,323.00
Servico de telefonia celular S/ 1,680.00 S/ 1,764.00 S/ 1,852.20
Servicio de Internet S/ 1,200.00 S/ 1,260.00 S/ 1,323.00

Gastos Operativos S/ 18,000.00 S/ 18,900.00 S/ 19,845.00

Alquiler S/ 18,000.00 S/ 18,900.00 S/ 19,845.00

Gastos de Ventas S/ 39,300.00 S/ 41,265.00 S/ 43,328.25

Planilla de Ventas S/ 36,900.00 S/ 38,745.00 S/ 40,682.25
Publicidad S/ 2,400.00 S/ 2,520.00 S/ 2,646.00

Depreciación S/ 10,520.40 S/ 10,520.40 S/ 10,520.40

Amortización S/ 55,927.30
Utilidad Operativa -S/ 5,427.70 S/ 60,750.60 S/ 72,234.15

Gastos Financieros S/ 10,799.78 S/ 9,189.75 S/ 7,217.46

Utilidad antes del Impuesto -S/ 16,227.48 S/ 51,560.85 S/ 65,016.69

Impuesto a la renta 29.5 S/ 4,787.11 -S/ 15,210.45 -S/ 19,179.92

Utlidad Neta -S/ 21,014.59 S/ 66,771.30 S/ 84,196.61

ACTIVOS Soles PASIVOS

Activo Corriente S/ 35,250.00 Pasivo Corriente
Efectivo Equivalente S/ 4,520.00 Obligaciones a corto plzao
Inventario S/ 30,730.00

Activo No Corriente S/ 60,677.30 Pasivo No Corriente

Maquinaria y Equipo S/ 47,566.00 Obligaciones a Largo Plazo
Muebles y Enseres S/ 8,572.00
Infraestructura S/ 3,000.00 TOTAL PASIVO
Intangible S/ 1,539.30 Patrimonio
 Capital de Trabajo
TOTAL ACTIVO S/ 95,927.30 TOTAL PASIVO Y PATRIMONIO
Año 4 Año 5 x caja cantida cajas x mes
S/ 359,370.00 S/ 395,307.00 vetas S/90.00 250
S/ 167,706.00 S/ 184,476.60 costo S/42.00
S/ 191,664.00 S/ 210,830.40

S/ 29,727.81 S/ 31,214.20 25,680 26,964 28.312.20

S/ 18,058.95 S/ 18,961.90
S/ 4,862.03 S/ 5,105.13
S/ 2,083.73 S/ 2,187.91
S/ 1,389.15 S/ 1,458.61
S/ 1,944.81 S/ 2,042.05
S/ 1,389.15 S/ 1,458.61

S/ 20,837.25 S/ 21,879.11
S/ 20,837.25 S/ 21,879.11

S/ 45,494.66 S/ 47,769.40 39,300 41,265 43,328.25

S/ 42,716.36 S/ 44,852.18
S/ 2,778.30 S/ 2,917.22

S/ 10,520.40 S/ 10,520.40

S/ 85,083.88 S/ 99,447.29

S/ 4,801.40 S/ 1,841.74
S/ 80,282.48 S/ 97,605.55

-S/ 23,683.33 -S/ 28,793.64 4,787.11 15,210.45 19,179.92

S/ 103,965.81 S/ 126,399.19

Soles

S/ 7,155.70

S/ 48,771.60

S/ 55,927.30
S/ 40,000.00
S/ 95,927.30
cantida caja x año
3000 S/270,000.00
3000 S/126,000.00

29,727.81 31,214.20

45,494.66 47,769.40

23,683.33 28,793.64
 FLUJO DE CAJA ECONOMICO Y FINANCIERO

Año 0 Año 1
Ingresos
+ ventas S/ 270,000.00

Egresos
- Costos de Ventas S/ 126,000.00
- Gastos Administrativos S/ 25,680.00
- Gastos Operativos S/ 18,000.00
- Gastos de Ventas S/ 39,300.00
- Impuesto a la Renta S/ 4,787.11
- Inversión Inicial -S/ 95,927.30

Total Egresos S/ 213,767.11

Flujo de Caja Económico -S/ 95,927.30 S/ 56,232.89

Préstamo Bancario S/ 55,927.30

Amortización del Préstamo -S/ 7,155.70
Intereses -S/ 10,799.78
Escudo Fiscal S/ 3,185.94

Flujo de Caja Financiero -S/ 40,000.00 S/ 41,463.35

7,155.70
10,799.78
17,955.48
3,185.94
14,769.54
 Año 2 Año 3 Año 4 Año 5

S/ 297,000.00 S/ 326,700.00 S/ 359,370.00 S/ 395,307.00

S/ 138,600.00 S/ 152,460.00 S/ 167,706.00 S/ 184,476.60

S/ 26,964.00 S/ 28,312.20 S/ 29,727.81 S/ 31,214.20
S/ 18,900.00 S/ 19,845.00 S/ 20,837.25 S/ 21,879.11
S/ 41,265.00 S/ 43,328.25 S/ 45,494.66 S/ 47,769.40
S/ 15,210.45 S/ 19,179.92 S/ 23,683.33 S/ 28,793.64

S/ 240,939.45 S/ 263,125.37 S/ 287,449.05 S/ 314,132.95

S/ 56,060.55 S/ 63,574.63 S/ 71,920.95 S/ 81,174.05

-S/ 8,765.74 -S/ 10,738.03 -S/ 13,154.08 -S/ 16,113.75

-S/ 9,189.75 -S/ 7,217.46 -S/ 4,801.40 -S/ 1,841.74
S/ 2,710.98 S/ 2,129.15 S/ 1,416.41 S/ 543.31

S/ 52,925.56 S/ 62,183.21 S/ 64,984.68 S/ 67,445.35

S/ 8,765.74 S/ 10,738.03 S/ 13,154.08 S/ 16,113.75

S/ 9,189.75 S/ 7,217.46 S/ 4,801.40 S/ 1,841.74
-S/ 424.01 S/ 3,520.57 S/ 8,352.68 S/ 14,272.01
S/ 2,710.98 S/ 2,129.15 S/ 1,416.41 S/ 543.31
-3,134.99 1,391.42 6,936.27 13,728.70
S/ 3,134.99
 5,609.97
1654.94115