INVERSION FIJA
PRECIO
CONCEPTO DESCRIPCION CANTIDAD UNITARIO
MAQUINARIAS Y
EQUIPOS 1 S/. 3,529.00
CRISTALERIA 1 S/. 1,914.00
INSUMOS 1 S/. 13,930.00
BARRA 1 S/. 2,000.00
MESAS Y SILLAS 1 S/. 3,000.00
EXTINTORES 3 S/. 200.00
PARLANTES 6 S/. 300.00
EQUIPO DE SONIDO 1 S/. 2,500.00
LUCES 1 S/. 1,600.00
LAPTOP 1 S/. 2,500.00
INSTALACIONES EN
GENERAL 1 S/. 1,000.00
AMBIENTACION 1 S/. 2,000.00
UNIFORME 8 S/. 120.00
GIGANTOGRAFIA 2 S/. 200.00
PUBLICIDAD INICIAL 1 S/. 500.00
SUB TOTAL:
COSTO TOTAL
S/. 3,529.00
S/. 1,914.00
S/. 13,930.00
S/. 2,000.00
S/. 3,000.00
S/. 600.00
S/. 1,800.00
S/. 2,500.00
S/. 1,600.00
S/. 2,500.00
S/. 1,000.00
S/. 2,000.00
S/. 960.00
S/. 400.00
S/. 500.00
S/. 38,233.00
COSTOS DE PRODUCCION
COSTOS VARIABLES PRECIO UNITARIO CANTIDAD COSTO MENSUAL
Materia Prima 1 S/. 523.00
cocktail S/. 3.00 120 S/. 360.00
tragos jarra S/. 7.00 600 S/. 4,200.00
tragos vaso S/. 3.00 120 S/. 360.00
licores copa S/. 3.00 60 S/. 180.00
cerveza jarra S/. 6.50 600 S/. 3,900.00
cerveza botella S/. 5.00 144 S/. 720.00
otros S/. 5.00 120 S/. 600.00
SUB TOTAL: S/. 10,843.00
1765 S/. 1,355.38
S/. 6.14
COSTO X MES CONCEPTO DESCRIPCION UNIDAD
agua botella 500 ml
jugos caja 1l
gaseosas botella 3l
azucar blanca en bolsa kilo
MATERIA PRIMA
limon kilo
hielo kilo
jarabes botella
adornos genral
otros productos general
TOTAL MENS
S/. 10,843.00
S/. 8,326.53
CANTIDAD PRECIO TOTAL
100 S/. 1.00 S/. 100.00
24 S/. 5.00 S/. 120.00
24 S/. 7.00 S/. 168.00
5 S/. 5.00 S/. 25.00
3 S/. 2.00 S/. 6.00
12 S/. 2.00 S/. 24.00
10 S/. 5.00 S/. 50.00
1 S/. 10.00 S/. 10.00
1 S/. 20.00 S/. 20.00
TOTAL MENSUAL: S/. 523.00
GASTOS DE ADMINISTRACION S/. 21,710.00
COSTOS UNITARRIO X
CONCEPTO CANTIDAD
12 MES
remuneracion S/. - 16
mozos S/. 500.00 4
barman S/. 1,200.00 2
cajero S/. 1,000.00 1
contador S/. 1,000.00 1
seguridad S/. 1,200.00 2
gerente S/. 3,000.00 1
administrador S/. 2,000.00 1
DJ S/. 1,000.00 1
limpieza S/. 320.00 1
CTS
gratificacion S/. - 16
publicidad S/. 300.00 1
marketing S/. 300.00 1
SUB TOTAL:
COSTOS FIJOS COSTO MENSUAL
Luz S/. 1,000.00
Agua S/. 200.00
mantenimiento de
maquinas y equipos S/. 300.00
alquiler de local S/. 3,500.00 S/. 14,000.00
gastos de difusion ,
musica y sonido S/. 200.00
otros S/. 200.00
SUB TOTAL: S/. 5,400.00
GASTOS GENERALES
CONCEPTO COSTO X MES
utiles de oficina S/. 200.00
utiles de aseo S/. 150.00
movilidad S/. 120.00
telefono internet S/. 120.00
SUB TOTAL: S/. 590.00
GASTOS DE ORGANIZACIÓN Y CONSTITUCION
COSTO CONCEPTO IMPORTE
MENSUAL
Orientación y asesoría en la elaboración
S/. - de minuta S/. 400.00
S/. 2,000.00 Escritura pública (notaría) S/. 500.00
MTPE ( autorización del libro de
S/. 2,400.00 planillas ) S/. 40.00
Municipalidad (licencia municipal para
S/. 1,000.00 elfuncionamiento) S/. 160.00
S/. 1,000.00 SUNARP ( registro público ) S/. 150.00
Ministerio ( permiso, autorización o
S/. 2,400.00 registro especial) S/. 100.00
Registro sanitario para alimentos y
S/. 3,000.00 bebidas S/. 60.00
S/. 2,000.00 Notaría ( legalización de libros ) S/. 100.00
S/. 1,000.00 Depósito de garantía al banco S/. -
S/. 320.00 Impresión de factura S/. 200.00
S/. - PERMISO INDECI S/. 100.00
S/. - Otros trámite S/. 200.00
S/. 300.00 SUB TOTAL: S/. 2,010.00
S/. 300.00
S/. 15,720.00
garantia + mes adelanto
INVERSION Y GESTOS DE OPERACIÓN
RUBRO IMPORTE PORCENTAJE
INVERSION FIJA S/. 24,303.00 64%
CAPITAL DE TRABAJO S/. 10,843.00 29%
GASTOS DE S/. 2,880.00 8%
ADMINISTRACION
TOTAL: S/. 38,026.00 100%
12 DIAS POR MES
PRECIO CANTIDAD POR DIA CANTIDAD
DESCRIPCION UNITARIO PROMEDIO X MES
cocktail S/. 10.00 10 120
tragos jarra S/. 35.00 50 600
tragos vaso S/. 10.00 10 120
licores copa S/. 6.00 5 60
cerveza jarra S/. 30.00 50 600
cerveza botella S/. 10.00 12 144
entradas S/. 5.00 50 600
otros S/. 12.00 10 120
INGRESO POR VENTAS:
VENTA MENSUAL
S/. 1,200.00
S/. 21,000.00
S/. 1,200.00
S/. 360.00
S/. 18,000.00
S/. 1,440.00
S/. 3,000.00
S/. 1,440.00
S/. 47,640.00
Monto: 20,000.0 soles Interés anual:
Cuotas: 6 mensuales Interés Men:
Sistema: Gracia de capital:
Importe de
Cuotas Capital Interés Saldo
Cuota
Saldo Inicial 20,000.00
1 1,225.20 8,000.00 9,225.20 18,774.80
2 1,715.28 7,509.92 9,225.20 17,059.52
3 2,401.40 6,823.81 9,225.20 14,658.12
4 3,361.95 5,863.25 9,225.20 11,296.17
5 4,706.74 4,518.47 9,225.20 6,589.43
6 6,589.43 2,635.77 9,225.20 -
FINANCIACION DEL PROYECTO
INVERSION TOTAL S/. 38,026.00 100%
Financiado 52.6% 20000.0
aporte propio 47.4% 18026.0
194.60% TEA 9.42% tasa de interés mensual
40.00% TEM N=6
0 meses
periodos inicial interés amort
Importe
I sobre
total a
intereses
pagar 0
1 S/. 20,000.00 S/. 1,884.30 S/. 2,630.27
- 9,225.20 2 S/. 17,369.73 S/. 1,636.49 S/. 2,878.08
- 9,225.20 3 S/. 14,491.65 S/. 1,365.33 S/. 3,149.24
- 9,225.20 4 S/. 11,342.41 S/. 1,068.63 S/. 3,445.95
- 9,225.20 5 S/. 7,896.46 S/. 743.97 S/. 3,770.61
- 9,225.20 6 S/. 4,125.86 S/. 388.72 S/. 4,125.86
- 9,225.20
monto S/. 20,000.00
cuota final
S/. 20,000.00
S/. 4,514.57 S/. 17,369.73
S/. 4,514.57 S/. 14,491.65
S/. 4,514.57 S/. 11,342.41
S/. 4,514.57 S/. 7,896.46
S/. 4,514.57 S/. 4,125.86
S/. 4,514.57 S/. -
MES 0 MES 1
VENTAS S/. 47,640.00 S/. 47,640.00
(-) costo de ventas S/. 10,843.00 S/. 10,843.00
UTILIDAD BRUTA S/. 36,797.00 S/. 36,797.00
GASTOS INDIRECTOS S/. 17,340.00 S/. 21,710.00
UTILIDAD OPERACIONAL S/. 19,457.00 S/. 15,087.00
GASTOS FINANCIEROS 0 S/. 9,225.20
UTILIDAD ANTES DEL IMP S/. 19,457.00 S/. 5,861.80
IMPUESTO A LA RENTA S/. 3,696.83 S/. 1,113.74
UTILIDAD NETA S/. 15,760.17 S/. 4,748.06
ESTADO DE PERDIDAS Y GANANCIAS PROYECTADO
MES 2 MES 3 MES 4 MES 5 MES 6
S/. 47,640.00 S/. 50,022.00 S/. 50,022.00 S/. 50,022.00 S/. 50,022.00
S/. 10,843.00 S/. 11,385.15 S/. 11,385.15 S/. 11,385.15 S/. 11,385.15
S/. 36,797.00 S/. 38,636.85 S/. 38,636.85 S/. 38,636.85 S/. 38,636.85
S/. 21,710.00 S/. 21,710.00 S/. 21,710.00 S/. 21,710.00 S/. 21,710.00
S/. 15,087.00 S/. 16,926.85 S/. 16,926.85 S/. 16,926.85 S/. 16,926.85
S/. 9,225.20 S/. 9,225.20 S/. 9,225.20 S/. 9,225.20 S/. 9,225.20
S/. 5,861.80 S/. 7,701.65 S/. 7,701.65 S/. 7,701.65 S/. 7,701.65
S/. 1,113.74 S/. 1,463.31 S/. 1,463.31 S/. 1,463.31 S/. 1,463.31
S/. 4,748.06 S/. 6,238.33 S/. 6,238.33 S/. 6,238.33 S/. 6,238.33
IAS PROYECTADO
MES 7 MES 8 MES 9 MES 10 MES 11
S/. 50,022.00 S/. 50,022.00 S/. 50,022.00 S/. 50,022.00 S/. 50,022.00
S/. 11,385.15 S/. 11,385.15 S/. 11,385.15 S/. 11,385.15 S/. 11,385.15
S/. 38,636.85 S/. 38,636.85 S/. 38,636.85 S/. 38,636.85 S/. 38,636.85
S/. 21,710.00 S/. 21,710.00 S/. 21,710.00 S/. 21,710.00 S/. 21,710.00
S/. 16,926.85 S/. 16,926.85 S/. 16,926.85 S/. 16,926.85 S/. 16,926.85
S/. - S/. - S/. - S/. - S/. -
S/. 16,926.85 S/. 16,926.85 S/. 16,926.85 S/. 16,926.85 S/. 16,926.85
S/. 3,216.10 S/. 3,216.10 S/. 3,216.10 S/. 3,216.10 S/. 3,216.10
S/. 13,710.75 S/. 13,710.75 S/. 13,710.75 S/. 13,710.75 S/. 13,710.75
TOTAL
S/. 593,118.00
S/. 134,995.35
S/. 458,122.65
S/. 256,150.00
S/. 201,972.65
S/. 55,351.21
S/. 146,621.44
S/. 27,858.07
S/. 118,763.37
CONCEPTO COSTOS VARIABLE COSTOS FIJOS
COSTOS DE PRODUCCION S/. 10,843.00
GASTOS FIJOS S/. 21,710.00
S/. 10,843.00 S/. 21,710.00
Parámetros
Costo F = 21,710.00
Ventas = 47,640.00
Cventas = 10,843.00
a) Punto de equilibrio en ventas:
Costo Fijo 21,710.00
Peq($) = =
CV 0.7723971453
1-
Vtas
a.1) Porcentaje del costo variable en punto de equilibrio (CVPeq)
Costo Ventas 10,843.00
CV(%) = =
Ventas Totales 47,640.00
CVPeq = Vnts en Equilibrio * CV(%) = 6,397.30
Ventas 28,107.30
(-) Costo Ventas 6,397.30
(=) U.Bruta 21,710.00
(-) C.Fijo 21,710.00
(=) U.Operacion 0.00
b) Indice de absorcion:
Ventas en Peq. 28,107.30
IA = =
Vtas Reales 47,640.00
c) Margen Proporcional de Utilidad (MPU)
MPU = 1 - IA = 41.00%
d) Punto de equilibrio en porcentaje (%)
Costo Fijo 21,710.00
Peq(%) = =
Ventas - Cventas 36,797
= S/. 28,107.30
= 22.76%
= 6,397.30
= 59.00%
= 41.00%
= 59.00%
Flujo
MES 0 MES 1 MES 2 MES 3
Saldo inicial S/. - S/. 15,760.17 S/. 20,508.23 S/. 25,256.28
Ingresos
Ventas en efectivo S/. 47,640.00 S/. 47,640.00 S/. 47,640.00 S/. 47,640.00
Total Ingresos S/. 47,640.00 S/. 47,640.00 S/. 47,640.00 S/. 47,640.00
Egresos
Costo de Produccion S/. 10,843.00 S/. 10,843.00 S/. 10,843.00 S/. 10,843.00
Pago de administracion S/. 17,340.00 S/. 21,710.00 S/. 21,710.00 S/. 21,710.00
Pago de impuestos S/. 3,696.83 S/. 1,113.74 S/. 1,113.74 S/. 1,463.31
Total Egresos S/. 31,879.83 S/. 33,666.74 S/. 33,666.74 S/. 34,016.31
Flujo de caja económico S/. 15,760.17 S/. 29,733.43 S/. 34,481.48 S/. 38,879.97
Financiamiento
Préstamo recibido S/. - S/. - S/. - S/. -
Pago de préstamos S/. - S/. 9,225.20 S/. 9,225.20 S/. 9,225.20
Total Financiamiento S/. - S/. 9,225.20 S/. 9,225.20 S/. 9,225.20
Flujo de caja financiero S/. 15,760.17 S/. 20,508.23 S/. 25,256.28 S/. 29,654.77
valor presente beneficios S/. 47,640.00 S/. 47,640.00 S/. 47,640.00 S/. 47,640.00
valor presente costos S/. 31,879.83 S/. 42,891.94 S/. 42,891.94 S/. 43,241.52
TASA 14%
VPB S/.383,753.61
VPC S/.225,525.28
B/C= 1.70
S/.239,279.43
Flujo de caja
MES 4 MES 5 MES 6 MES 7 MES 8 MES 9
S/. 29,654.77 S/. 35,893.10 S/. 42,131.44 S/. 48,369.77 S/. 62,080.52 S/. 75,791.27
S/. 50,022.00 S/. 50,022.00 S/. 50,022.00 S/. 50,022.00 S/. 50,022.00 S/. 50,022.00
S/. 50,022.00 S/. 50,022.00 S/. 50,022.00 S/. 50,022.00 S/. 50,022.00 S/. 50,022.00
S/. 11,385.15 S/. 11,385.15 S/. 11,385.15 S/. 11,385.15 S/. 11,385.15 S/. 11,385.15
S/. 21,710.00 S/. 21,710.00 S/. 21,710.00 S/. 21,710.00 S/. 21,710.00 S/. 21,710.00
S/. 1,463.31 S/. 1,463.31 S/. 1,463.31 S/. 3,216.10 S/. 3,216.10 S/. 3,216.10
S/. 34,558.46 S/. 34,558.46 S/. 34,558.46 S/. 36,311.25 S/. 36,311.25 S/. 36,311.25
S/. 45,118.30 S/. 51,356.64 S/. 57,594.97 S/. 62,080.52 S/. 75,791.27 S/. 89,502.02
S/. - S/. - S/. - S/. - S/. - S/. -
S/. 9,225.20 S/. 9,225.20 S/. 9,225.20 S/. - S/. - S/. -
S/. 9,225.20 S/. 9,225.20 S/. 9,225.20 S/. - S/. - S/. -
S/. 35,893.10 S/. 42,131.44 S/. 48,369.77 S/. 62,080.52 S/. 75,791.27 S/. 89,502.02
S/. 50,022.00 S/. 50,022.00 S/. 50,022.00 S/. 50,022.00 S/. 50,022.00 S/. 50,022.00
S/. 43,783.67 S/. 43,783.67 S/. 43,783.67 S/. 36,311.25 S/. 36,311.25 S/. 36,311.25
MES 10 MES 11 Total
S/. 89,502.02 S/. 103,212.77
S/. 50,022.00 S/. 50,022.00 S/. 590,736.00
S/. 50,022.00 S/. 50,022.00 S/. 590,736.00
S/. 11,385.15 S/. 11,385.15 S/. 134,453.20
S/. 21,710.00 S/. 21,710.00 S/. 256,150.00
S/. 3,216.10 S/. 3,216.10 S/. 27,858.07
S/. 36,311.25 S/. 36,311.25 S/. 418,461.27
S/. 103,212.77 S/. 116,923.52
S/. - S/. - S/. -
S/. - S/. - S/. 55,351.21
S/. - S/. - S/. 55,351.21
S/. 103,212.77 S/. 116,923.52
S/. 50,022.00 S/. 50,022.00
S/. 36,311.25 S/. 36,311.25
Períodos Flujos
0 -S/. 38,026.00 TMAR 14.00%
1 S/. 15,760.17 TIR= 21.2996%
2 S/. 4,748.06 VAN= ###
3 S/. 4,748.06
4 S/. 6,238.33
5 S/. 6,238.33
6 S/. 6,238.33
7 S/. 6,238.33
8 S/. 13,710.75
9 S/. 13,710.75
10 S/. 13,710.75
11 S/. 13,710.75
12 S/. 13,710.75
INICIAL -38,026.00
TMAR 14.00%
VAN = -38,026.00 15,760.17 4,748.06 4,748.06
1.1400 1.2996 1.4815
VAN = -38,026.00 13,824.7105 3,653.4753 3,204.8029
VAN = S/. 13,736.73
C
INICIAL -S/. 38,026.00
TIR 21.2996% ====> Al aplicar esta tasa el VAN se iguala a cero
VAN = -S/. 38,026.00 15,760.17 4,748.06 4,748.06
1.2130 1.4714 1.7848
VAN = -S/. 38,026.00 12,992.7607 3,226.9851 2,660.3422
VAN = 0.0000
CALCULO DEL VAN
6,238.33 6,238.33 6,238.33 6,238.33 13,710.75 13,710.75
1.68896016 1.9254145824 2.1949726239 2.5022687913 2.8525864221 3.2519485212
3,693.5951 3,239.9957 2,842.1015 2,493.0715 4,806.4270 4,216.1641
COMPROBACION DE LA TIR
6,238.33 6,238.33 6,238.33 6,238.33 13,710.75 13,710.75
2.164899966 2.6260155414 3.1853470054 3.863813974 4.6867918629 5.6850609564
2,881.5812 2,375.5895 1,958.4475 1,614.5536 2,925.4016 2,411.7153
13,710.75 13,710.75 13,710.75 ======> Flujos de Efectivo esperados (futuros)
3.7072213141 4.2262322981 4.8179048198 ======> (1+i)n
3,698.3895 3,244.2013 2,845.7907 ======> Flujos de Efectivo Descontados (traìdos del futuro al prese
13,710.75 13,710.75 13,710.75
6.8959576238 8.3647707411 10.1464355449
1,988.2298 1,639.1063 1,351.2872
ados (traìdos del futuro al presente)
