I.
CLASIFICACION DE LOS COSTOS DE PRODUCCION Y COMERCIALIZACION
1.1 COSTO DE PRODUCCION
424 BOTELLAS DE PISCO
UVINA
BORGOA
ITALIA
MOSTO VERDE
TOTAL
60.00
26.76
1,615.24
6.76
213.33
89.20
466.67
156.10
6.48
163.62
21.60
37.80
Tapn
MANO DE OBRA DIRECTA
3.60
90.90
12.00
21.00
2355.24
278.82
229.50
127.50
Envasador
Sobrecosto laboral 45.22%
20.60
9.32
535.71
242.25
70.05
31.68
123.63
55.90
750.00
339.15
GASTO DE FABRICA
Transporte
Cajas (asignado)
2.75
71.43
9.34
5.00
126.19
16.67
16.48
29.17
Cpsulas
Luz (100 x 50%)
2.40
1.37
60.60
35.71
8.00
4.67
14.00
8.24
Agua (20 x 50%)
Depreciacin (5244 x 20% / 12)
0.27
2.40
7.14
62.43
0.93
8.16
1.65
14.41
100.00
177.02
85.00
50.00
10.00
87.40
Comisin vendedor
Telefono
34.95
1.37
908.57
35.71
118.81
4.67
209.67
8.24
COSTO TOTAL
175.90
3,926.56
604.46
1,154.71
COSTO DE PRODUCCION UNITARIO
MARGEN DE CONTRIBUCIN
14.66
130%
12.96
150%
15.11
150%
16.50
VALOR DE VENTA
19.06
19.44
22.67
28.04
IGV
ISC
PRECIO DE VENTA
3.43
2.29
24.77
3.50
2.33
25.27
4.08
2.72
29.47
5.05
3.37
36.46
DETALLE
MATERIA PRIMA Y AUXILIARES
Pisco
Botella
Etiqueta
GASTO DE VENTAS
170%
1272.00
50.00
5861.63
59.22
6.00
89.20
16.06
10.70
115.97
TOTAL ENCUESTA
BORGOA
UVINA
ITALIA
MOSTO VERDE
TOTAL VENTAS
BORGOA
UVINA
ITALIA
MOSTO VERDE
182
130
5
17
30
100%
71.43%
2.75%
9.34%
16.48%
424
303
12
40
70
100.00%
71.43%
2.75%
9.34%
16.48%
COSTO DE PRODUCCION
DETALLE
0.3
2.23
UVINA
MENSUAL
0.54 3.686666667 0.41666667
ITALIA
MOSTO VERDE
BORGOA
ANUAL
MENSUAL
ANUAL
MENSUAL
ANUAL
MENSUAL
0.2
ANUAL
MATERIA PRIMA Y AUXILIARES
60.00
26.76
720.00
321.12
1,615.24
6.76
3.60
43.20
20.60
9.32
247.25
111.81
GASTO DE FABRICA
Transporte
2.75
Etiqueta
6.48
5.00
PISCO
BOTELLA
TAPON
MANO DE OBRA DIRECTA
ENVASADOR
Sobrecosto laboral 45.22%
213.33
89.20
90.90
19,382.86
81.08
1,090.80
535.71
242.25
6,428.57
2,907.00
32.97
71.43
77.76
163.62
126.19
466.67
156.10
12.00
21.00
5,600.00
1,873.20
252.00
70.05
31.68
840.66
380.15
123.63
55.90
1,483.52
670.85
9,000.00
4,069.80
9.34
16.48
8.16
112.09
259.20
200.00
96.00
56.04
11.21
97.96
14.41
197.80
453.60
350.00
168.00
98.90
19.78
172.88
1,200.00
2,754.00
2,124.29
1,020.00
600.00
120.00
1,048.80
3,541,751.21
139,219.78
3,736,046.53
2.40
60.00
28.80
LUZ (100 x 50%)
AGUA (20 x 50%)
1.37
0.27
16.48
3.30
35.71
7.14
Depreciacin (5244 x 20% / 12)
2.40
28.81
62.43
Comisin vendedor
Telefono
34.95
1.37
5,032.09
908.57
35.71
3,303,565.71
129,857.14
118.81
4.67
57,030.33
2,241.76
209.67
8.24
176,123.08
6,923.08
COSTO TOTAL
COSTO DE PRODUCCION UNITARIO
MARGEN DE CONTRIBUCIN
VALOR DE VENTA
177.28
14.77
1.30
19.21
3,962.27
12.96
1.50
19.44
3,469,638.67
609.13
15.11
1.50
22.67
65,099.80
1,162.96
194,386.68
IGV
ISC
PRECIO DE VENTA
UTILIDAD
3.43
2.29
24.92
53.18
60.60
425
28,262.86
5,100.00
11,373.00
1,530.00 41,165.8571428571
2,560.00
1,070.40
144.00
857.14
1,963.44
1,514.29
727.20
428.57
85.71
749.14
CAJA
CAPSULAS
TOTAL
21.60
16.67
8.00
4.67
0.93
37.80
29.17
14.00
8.24
1.65
15,657.00
11373
3,550,751.21
16,677.00
750.00
9000
GASTO DE VENTAS
197.80
6,921.39
638.20
3.50
2.33
25.27
1,963.28
23,559.33
4.08
2.72
29.47
302.23
3,541,751.21
139,219.78
16.50
1.70
28.04
3,626.73
5.05
3.37
36.46
808.30
107,879.89
26266.7044
9,699.60
37,523.86
ESTADO DE GANANCIAS Y PERDIDAS
DETALLE
AO 1
VENTAS
AO 2
AO 3
AO 4
AO 5
107,879.89
108,958.69
110,048.28
111,148.76
112,260.25
COSTO DE VENTAS
61,859.22
62,477.81
63,102.59
63,733.61
64,370.95
UTILIDAD BRUTA
46,020.68
46,480.88
46,945.69
47,415.15
47,889.30
GASTOSDE VENTAS
19,464.00
19,628.64
19,794.93
19,962.88
20,132.50
UTILIDAD OPERATIVA
26,556.68
26,852.24
27,150.76
27,452.27
27,756.79
GASTOS FINANCIEROS
###
INGRESOS FINANCIEROS
###
###
###
UTILIDAD ANTES DEL I.R
26,556.68
26,852.24
27,150.76
27,452.27
27,756.79
I.R
UTILIDAD NETA
7,967.00
18,589.67
8,055.67
18,796.57
8,145.23
19,005.54
8,235.68
19,216.59
8,327.04
19,429.76
FLUJO OPERATIVO
DETALLE
AO 1
AO 2
AO 3
AO 4
AO 5
UTILIDAD NETA
18,589.67
18,796.57
19,005.54
19,216.59
19,429.76
DEPRECIACION
1,048.80
19,638.47
1,048.80
19,845.37
1,048.80
20,054.34
1,048.80
20,265.39
1,048.80
20,478.56
TOTAL
FLUJO DE CAJA
DETALLE
AO 1
INGRESO DE DINERO
AO 2
AO 3
AO 4
AO 5
107,879.89
108,958.69
110,048.28
111,148.76
112,260.25
PTMOS
SALIDA POR G. OPERATIVO
88,241.42
89,113.32
###
89,993.94
90,883.37
###
91,781.69
AMORTIZ. DE PTMOS.
TOTAL
19,638.47
19,845.37
###
20,054.34
20,265.39
###
20,478.56
RENTABILIDAD
RENTABILIDAD =
UTILIDAD NETA x 100
VENTAS
AO 1
DETALLE
AO 2
AO 3
AO 4
AO 5
UTILIDAD NETA
18,589.67
18,796.57
19,005.54
19,216.59
19,429.76
VENTAS NETAS
107,879.89
108,958.69
110,048.28
111,148.76
112,260.25
0.1723182362
0.1725109698
0.1727017952
0.1728907311
0.1730777965
17.23%
17.25%
17.27%
17.29%
17.31%
UTILIDAD NETA/VENTAS NETAS
Rentabilidad (%)
INVERSION INICIAL
FINANCIAMIENTO
MONTO
ACTIVOS TANGIBLE
CAPITAL DE TRABAJO INICIAL
TOTAL INVERSION INICIAL
%
5,244.00
20.72%
20,068.60
25,312.60
79.28%
100.00%
FINANCIAMIENTO Y ESTRUCTURA DEL CAPITAL
FINANCIAMIENTO
CAPITAL PROPIO
PRESTAMOS
TOTAL FINANCIAMIENTO
MONTO
%
25,312.60
25,312.60
100.00%
0.00%
100.00%
CP+GV+GA-D-I
DETALLE
Borgoa
Uvina
Italia
Mosto Verde
PONDERACIN
71.43%
2.75%
9.34%
16.48%
COSTO VARIABLE
8.68
9.02
9.02
10.35
Mcunitario MCPP
16.09
11.493087
16.25
0.446875
20.45
1.91003
26.11
4.302928
18.15292 Mc ponderado
2407.95
18.15292
PUNTO DE EQUILIBRIO
132.64808086
132.64808086
132.64808086
132.64808086
PRECIO
24.77
25.27
29.47
36.46
71.43%
2.75%
9.34%
16.48%
94.7505242 Unidades
3.64782222 Unidades
12.3893308 Unidades
21.8604037 Unidades
de Borgoa
de Uvina
de Italia
de Mosto Verde
132.648081 UNIDADES COMBINADAS
Mc ponderado
UNIDADES COMBINADAS
VAN CON FLUJOS DE CAJA
INGRESOS
EGRESOS
AO 1
107879.89
88241.42
AO 2
108958.69
89113.32
AO 3
110048.28
89993.94
AO 4
111148.76
90883.37
AO 5
112260.25
91781.69
25312.60
INVERSIN
416422.92 VAN INGRESOS
340544.40 VAN EGRESOS
50565.91 VAN FINAL
FLUJOS NETOS DE CAJA
AO 1
AO 2
AO3
AO 4
AO 5
19638.47
19845.37
20054.34
20265.39
20478.56
RENTABILIDAD
50565.91
416422.92
12% El Proyecto es rentable.
25312.60 INVERSIN
75878.51 VAN FLUJOS NETOS DE CAJA
50565.91 VAN NETO
VAN FLUJOS NETOS DE CAJA
CALCULO DE LA TIR
INVERSIN
AO 1
AO 2
AO3
AO 4
AO 5
-25312.6043
19638.47
19845.37
20054.34
20265.39
20478.56
73% TIR
