PROYECCIÓN DE VENTAS

Por: Econ. Teodosio Estuardo Rodríguez Tamayo

Data Input

Tasa de Crecimiento Anual 15%

Tasa de Crecimiento mensual 1%
Tasa Pico 50%
Tasa Valle -30.00%
Venta Mensual Promedio 124.60 (castigada)

PROYECCIÓN:

ENERO FEBRERO MARZO ABRIL

Tasa de Crecimiento Mensual -0.88% -0.88% 1.25% 1.25%

Cantidad Vendida Mensual 123.5 122.4 124.0 125.5

-1% 1% 1%
c a n ti d a d e s v e n d i d a s

P r oye cci ón de l a d e m and a d e ...

pe r Iod o : 2 0 2 3 - 2 0 2 5
200.0
D IC IE M B R E

150.0 f(x) = 1.71799159783506 x + 117.810331920605

100.0 R² = 0.992413175144662
50.0
0.0

NOVI
EM-
BRE
OC-
TU B
RE
SEP-
TIEM
BRE
AGO
STO M e se s
JUL I
O
JU
NIO
MAY
O
ABRI
L
MAR
ZO
FEBR
ERO
20 2 EN-
4 ERO
DI-
CIEM
BRE
NOVI
EM-
BRE
OC-
TU B
RE
SEP-
TIEM
BRE
AGO
STO
JUL I
O
JU
NIO
MAY
O
ABRI
L
MAR
ZO
FEBR
ERO
20 2 EN-
3 ERO
DI-
CIEM
BRE
NOVI
EM-
BRE
OC-
TU B
RE
SEP-
TIEM
BRE
AGO
STO
JUL I
O
JU
NIO
MAY
O
ABRI
L
MAR
ZO
FEBR
ERO
20 2 EN-
2 ERO
 POLITICA DE PRECIOS

Productos Precio Año 2022 Año 2023 Año 2024

Polos S/. 50.00 S/. 50.00 S/. 60 S/. 70.00

2022
MAYO JUNIO JULIO AGOSTO SEPTIEMBRE OCTUBRE NOVIEMBRE
1.25% 1.25% 1.88% -0.88% 1.25% 1.25% 1.88%

127.1 128.7 131.1 129.9 131.6 133.2 135.7

1% 1% 2% -1% 1% 1% 2%

nd a
0 2 5
d e ... Tasa de Crecimiento Anual
1er año 2do año
Cantidad Vendida 1550.9 1783.5
Tasa de Crec. Anual 15.0%
 Entreivista 1 20%
Entrevista 2 10%
Entrevista 3 15%

Promedio 15%

2023
DICIEMBRE ENERO FEBRERO MARZO ABRIL MAYO JUNIO
1.88%

138.2 142.0 140.8 142.6 144.3 146.1 148.0

2% 3% -1% 1% 1% 1% 1%

recimiento Anual
3er año
2051.0
15.0%
2023
JULIO AGOSTO SEPTIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE ENERO FEBRERO

150.7 149.4 151.3 153.2 156.1 159.0 163.3 161.9

2% -1% 1% 1% 2% 2% 3% -1%
 2024
MARZO ABRIL MAYO JUNIO JULIO AGOSTO SEPTIEMBRE OCTUBRE

163.9 166.0 168.1 170.2 173.4 171.8 174.0 176.2

1% 1% 1% 1% 2% -1% 1% 1%
NOVIEMBRE DICIEMBRE

179.5 182.8
2% 2%
 CUADRO DE INVERSIONISTAS
Socios S/. %
Quispe Huaringa, Luis Miguel S/. 7,080.05 50.00%
Rufino Rios, Joseph Jesus S/. 7,080.05 50.00%

TOTAL: S/. 14,160.10 100%

CUADRO RESUMEN DE INVERSIÓN

I. Inversión fija S/. 7,498.70
1. Inversión fija tangible S/. 3,963.70
Equipos y muebles para la Oficina S/. 3,963.70
2. Inversion fija intangible S/. 3,535.00
II. Capital de trabajo S/. 5,987.11
1. Realizables S/. 1,390.00
2. Disponibles S/. 4,597.11
3. Exigibles S/. -
III. Imprevistos S/. 674.29
INVERSIÓN TOTAL S/. 14,160.10

UNIDADES COSTO UNITARIO

I. Inversión fija
1. Inversión fija tangible
Equipos y muebles para la oficina
Equipos
Computadora 2 S/. 1,500.00
Impresora 1 S/. 500.00
Teclado 1 S/. 40.00
Mouse 1 S/. 60.00
Pantalla 1 S/. 300.00
Utiles de oficina 1 S/. 63.70
Muebes
Sillas 2 S/. 100.00
2. Inversión fija intangible
Preparación de proyecto S/. 2,520.00
Constitución de empresa S/. 350.00
Licencia Municipal S/. 665.00

II. Capital de trabajo

1. Existencias
Costo del Producto en Fabrica (EXW) 400 S/. 6.00
GIF S/. 0.95
2. Disponibles
Gastos de tercerización S/. 2,000.00
Distribucion Local (transporte) S/. 128.41
Publicidad S/. 100.00
Administrador S/. 957.00
Diseñador S/. -
Asistente de supervisión y logistica S/. 957.00
Agua S/. 25.00
Luz S/. 50.00
Utiles de oficina S/. 63.70
SIS S/. 30.00
SPP (13%) S/. 286.00
Contador S/. -
Soporte de Sistema S/. -
3. Exigibles
S/. -
S/. -

III. Imprevistos (5%)

INVERSIÓN TOTAL

ANEXOS

Utiles de oficina UNIDADES COSTO UNITARIO

Lapiceros 3 S/. 0.50
Clips 3 S/. 0.80
Folders 3 S/. 2.00
Archivador 3 S/. 6.00
Micas 6 S/. 0.80
Resaltador 1 S/. 2.50
Goma 1 S/. 1.00
Cinta de embalaje 1 S/. 3.50
Correptor 1 S/. 3.00
Emgrapador 1 S/. 10.00
Perforador 1 S/. 8.00
Posits 1 S/. 3.00
TOTAL

Preparación de proyecto COSTO UNITARIO

Curso de Tesis S/. 2,000.00
Pasajes S/. 200.00
Impresiones S/. 70.00
Internet S/. 30.00
Refrigerio S/. 100.00
TOTAL

Constitución de la empresa COSTO UNITARIO

Elaboración de la minuta S/. 150.00
Elaboración de Estatuto S/. 150.00
Notario S/. 180.00
Inscripción en registros públicos S/. 150.00
Obtención de Ruc S/. 35.00

TOTAL
 53% S/. 5,987.11
28%
28%
25%
42%
10%
32%
0%
5%
100%

COSTO TOTAL
S/. 13,685.81
S/. 4,163.70
S/. 3,963.70
S/. 3,963.70
S/. 3,000.00
S/. 500.00
S/. 40.00
S/. 60.00
S/. 300.00
S/. 63.70
S/. 200.00
S/. 200.00
S/. 3,535.00
S/. 2,520.00
S/. 350.00
S/. 665.00

S/. 5,987.11
S/. 1,390.00
S/. 1,200.00
S/. 190.00
S/. 4,597.11
S/. 2,000.00
S/. 128.41
S/. 100.00
S/. 957.00
S/. -
S/. 957.00
S/. 25.00
S/. 50.00
S/. 63.70
S/. 30.00
S/. 286.00
S/. -
S/. -
S/. -
S/. -
S/. -

S/. 983.65
S/. 20,656.57

COSTO TOTAL
S/. 1.50
S/. 2.40
S/. 6.00
S/. 18.00
S/. 4.80
S/. 2.50
S/. 1.00
S/. 3.50
S/. 3.00
S/. 10.00
S/. 8.00
S/. 3.00
S/. 63.70

COSTO TOTAL
S/. 2,000.00
S/. 200.00
S/. 70.00
S/. 150.00
S/. 100.00
S/. 2,520.00

COSTO TOTAL
S/. 150.00
S/. 150.00
S/. 180.00
S/. 150.00
S/. 35.00

S/. 665.00
 Magnitud Unidades
MATERIA PRIMA

Compra de merma de tela (metros) ciento 400

TOTAL

MOD

GIF

Bolsas con logotipo 200

GASTOS DE VENTA

Tercerización 200
Distribucion Local (transporte) 200
0 0
Publicidad 1

GASTOS ADMINISTRATIVOS
Comisiones 1
Administrador 1

Asistente de supervisión y logistica 1

Agua 1
Luz 1
Utiles de oficina
SIS (S/.15.00)
SPP (13%)
Recibo por honorario
Contador
Soporte de Sistemas

TOTAL
 Costo Unitario Costo total Fijos Variables
S/. 6.00 S/. 1,200.00 S/. 1,200.00

S/. 6.00 S/. 1,200.00 S/. 1,200.00

S/. 6.00 S/. 1,200.00 S/. 1,200.00

S/. - S/. -

S/. 0.95 S/. 190.00 S/. 190.00

S/. 0.95 S/. 190.00 S/. 190.00

S/. 110.64 S/. 2,228.41 S/. - S/. 2,228.41

S/. 10.00 S/. 2,000.00 S/. 2,000.00

S/. 0.64 S/. 128 S/. 128.41
S/. - S/. - S/. -
S/. 100.00 S/. 100.00 S/. 100.00

S/. 2,385.80 S/. 2,368.70 0

S/. 17.10 S/. 17.10
S/. 957.00 S/. 957.00 S/. 957.00
S/. - S/. -
S/. 957.00 S/. 957.00 S/. 957.00
S/. 25.00 S/. 25.00 S/. 25.00
S/. 50.00 S/. 50.00 S/. 50.00
S/. 63.70 S/. 63.70 S/. 63.70
S/. 30.00 S/. 30.00 S/. 30.00
S/. 286.00 S/. 286.00 S/. 286.00

S/. - S/. - S/. -

S/. - S/. - S/. -

S/. 6,004.21 S/. 2,368.70 S/. 3,618.41

 PRESUPUESTO DE
EMPRESA "TRA
PERIODO 2018

11% Enero Febrero

-0.88% -0.88%

1 2
PERIODO 1 ENERO FEBRERO

Polos 1551 124 122

Polos 100% 124 122

Polos S/. 50 S/. 6,175 S/. 6,121

INGRESO TOTAL PERIODO 1 S/. 6,175.49 S/. 6,121.45

S/. 143,570.68
PRESUPUESTO DE INGRESOS
EMPRESA "TRACE SAC"
PERIODO 2018 - 2020

2018
Marzo Abril Mayo Junio Julio
1.25% 1.25% 1.25% 1.25% 1.88%

3 4 5 6 7
MARZO ABRIL MAYO JUNIO JULIO

124 126 127 129 131

124 126 127 129 131

S/. 6,198 S/. 6,275 S/. 6,354 S/. 6,433 S/. 6,554

S/. 6,197.97 S/. 6,275.44 S/. 6,353.89 S/. 6,433.31 S/. 6,553.94
 Agosto Septiembre Octubre Noviembre Diciembre
-0.88% 1.25% 1.25% 1.88% 1.88%

8 9 10 11 12
AGOSTO SEPTIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE

130 132 133 136 138

130 132 133 136 138

S/. 6,497 S/. 6,578 S/. 6,660 S/. 6,785 S/. 6,912

S/. 6,496.59 S/. 6,577.80 S/. 6,660.02 S/. 6,784.89 S/. 6,912.11
11% Enero Febrero Marzo Abril Mayo
-0.88% -0.88% 1.25% 1.25% 1.25%

1 2 3 4 5
2 ENERO FEBRERO MARZO ABRIL MAYO

1783 142 141 143 144 146

100% 142 141 143 144 146

S/. 60 S/. 8,522.17 S/. 8,447.60 S/. 8,553.20 S/. 8,660.11 S/. 8,768.37

S/. 8,522.17 S/. 8,447.60 S/. 8,553.20 S/. 8,660.11 S/. 8,768.37
 2019
Junio Julio Agosto Septiembre Octubre
1.25% 1.88% -0.88% 1.25% 1.25%

6 7 8 9 10
JUNIO JULIO AGOSTO SEPTIEMBRE OCTUBRE

148 151 149 151 153

148 151 149 151 153

S/. 8,877.97 S/. 9,044.43 S/. 8,965.29 S/. 9,077.36 S/. 9,190.83

S/. 8,877.97 S/. 9,044.43 S/. 8,965.29 S/. 9,077.36 S/. 9,190.83
 Noviembre Diciembre 11% Enero Febrero Marzo
1.88% 1.88% -0.88% -0.88% 1.25%

11 12 1 2 3
NOVIEMBRE DICIEMBRE 3 ENERO FEBRERO MARZO

156 159 2051 163 162 164

156 159 100% 163 162 164

S/. 9,363.15 S/. 9,538.71 S/. 70 S/. 11,433.92 S/. 11,333.87 S/. 11,475.54

S/. 9,363.15 S/. 9,538.71 S/. 11,433.92 S/. 11,333.87 S/. 11,475.54
 2020
Abril Mayo Junio Julio Agosto
1.25% 1.25% 1.25% 1.88% -0.88%

4 5 6 7 8
ABRIL MAYO JUNIO JULIO AGOSTO

166 168 170 173 172

166 168 170 173 172

S/. 11,618.99 S/. 11,764.22 S/. 11,911.28 S/. 12,134.61 S/. 12,028.43

S/. 11,618.99 S/. 11,764.22 S/. 11,911.28 S/. 12,134.61 S/. 12,028.43
 Septiembre Octubre Noviembre Diciembre
1.25% 1.25% 1.88% 1.88%

9 10 11 12
SEPTIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE

174 176 179 183

174 176 179 183

S/. 12,178.79 S/. 12,331.02 S/. 12,562.23 S/. 12,797.77

S/. 12,178.79 S/. 12,331.02 S/. 12,562.23 S/. 12,797.77

 11% Enero
-0.88%

1
PERIODO 1 ENERO

Costo de Producto en Fabrica(EXW) S/. 1,189.50

Total materia prima S/. 1,189.50
GIF
Bolsos con logotipo S/. 188.34
Total GIF S/. 188.34
TOTAL COSTO DE PRODUCCIÓN S/. 1,377.84
Tercerización S/. 1,982.50
Comisiones S/. -
Distribucion Local (transporte) S/. 127.29
Publicidad S/. 100.00

TOTAL GASTOS DE VENTAS S/. 2,209.79

Administrador S/. 957.00

S/. -
Asistente de supervisión y logistica S/. 957.00
Agua S/. 25.00
Luz S/. 50.00
Utiles de oficina S/. 63.70
SIS (S/.15.00) S/. 30.00
SPP (13%) S/. 286.00
TOTAL COSTOS POR IMPACTO MEDIOAMBIENTAL S/. -
TOTAL COSTOS POR RESPONSABILIDAD SOCIAL /
EMPRESARIAL
Recibo por honorario
Contador S/. -
Soporte de Sistemas S/. -
Retorno a inversionistas S/. -

GASTOS ADMINISTRATIVOS S/. 2,082.70

TOTAL EGRESOS PERIODO 1 S/. 5,670.32
 PRESUPUESTO DE EGRESOS
EMPRESA "TRACE SAC"
PERIODO 2018 - 2020

Febrero Marzo Abril Mayo

-0.88% 1.25% 1.25% 1.25%

2 3 4 5
FEBRERO MARZO ABRIL MAYO

S/. 1,179.09 S/. 1,193.83 S/. 1,185.00 S/. 1,215.00

S/. 1,179.09 S/. 1,193.83 S/. 1,185.00 S/. 1,215.00

S/. 186.69 S/. 189.02 S/. 187.63 S/. 192.38

S/. 186.69 S/. 189.02 S/. 187.63 S/. 192.38
S/. 1,365.78 S/. 1,382.85 S/. 1,372.63 S/. 1,407.38
S/. 1,965.15 S/. 1,947.96 S/. 1,930.91 S/. 1,914.02
S/. - S/. - S/. - S/. -
S/. 126.17 S/. 125.07 S/. 123.98 S/. 122.89
S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00

S/. 2,191.33 S/. 2,173.03 S/. 2,154.89 S/. 2,136.91

S/. 957.00 S/. 957.00 S/. 957.00 S/. 957.00

S/. - S/. - S/. - S/. -
S/. 957.00 S/. 957.00 S/. 957.00 S/. 957.00
S/. 25.00 S/. 25.00 S/. 25.00 S/. 25.00
S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00
S/. 63.70 S/. 63.70 S/. 63.70 S/. 63.70
S/. 30.00 S/. 30.00 S/. 30.00 S/. 30.00
S/. 286.00 S/. 286.00 S/. 286.00 S/. 286.00
S/. - S/. - S/. - S/. -

S/. - S/. - S/. - S/. -

S/. - S/. - S/. - S/. -
S/. - S/. - S/. - S/. -

S/. 2,082.70 S/. 2,082.70 S/. 2,082.70 S/. 2,082.70

S/. 5,639.81 S/. 5,638.58 S/. 5,610.21 S/. 5,626.98
DE EGRESOS
RACE SAC"
18 - 2020

2018
Junio Julio Agosto Septiembre
1.25% 1.88% -0.88% 1.25%

6 7 8 9
JUNIO JULIO AGOSTO SEPTIEMBRE

S/. 1,185.00 S/. 1,222.50 S/. 1,210.50 S/. 1,195.37

S/. 1,185.00 S/. 1,222.50 S/. 1,210.50 S/. 1,195.37

S/. 187.63 S/. 193.56 S/. 191.66 S/. 189.27

S/. 187.63 S/. 193.56 S/. 191.66 S/. 189.27
S/. 1,372.63 S/. 1,416.06 S/. 1,402.16 S/. 1,384.64
S/. 1,897.27 S/. 1,880.67 S/. 1,864.21 S/. 1,847.90
S/. - S/. - S/. - S/. -
S/. 121.82 S/. 120.75 S/. 119.69 S/. 118.65
S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00

S/. 2,119.09 S/. 2,101.42 S/. 2,083.91 S/. 2,066.55

S/. 957.00 S/. 957.00 S/. 957.00 S/. 957.00

S/. - S/. - S/. - S/. -
S/. 957.00 S/. 957.00 S/. 957.00 S/. 957.00
S/. 25.00 S/. 25.00 S/. 25.00 S/. 25.00
S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00
S/. 63.70 S/. 63.70 S/. 63.70 S/. 63.70
S/. 30.00 S/. 30.00 S/. 30.00 S/. 30.00
S/. 286.00 S/. 286.00 S/. 286.00 S/. 286.00
S/. - S/. - S/. - S/. -

S/. -

S/. - S/. - S/. - S/. -

S/. - S/. - S/. - S/. -
S/. - S/. - S/. - S/. -

S/. 2,082.70 S/. 2,082.70 S/. 2,082.70 S/. 2,082.70

S/. 5,574.41 S/. 5,600.18 S/. 5,568.77 S/. 5,533.88
 Octubre Noviembre Diciembre ### Enero
1.25% 1.88% 1.88% -0.88%

10 11 12 1
OCTUBRE NOVIEMBRE DICIEMBRE 2 ENERO

S/. 1,215.00 S/. 1,222.50 S/. 1,245.42 S/. 1,314.40

S/. 1,215.00 S/. 1,222.50 S/. 1,245.42 S/. 1,314.40

S/. 192.38 S/. 195.98 S/. 193.56 S/. 208.11

S/. 192.38 S/. 195.98 S/. 193.56 S/. 208.11
S/. 1,407.38 S/. 1,418.48 S/. 1,438.98 S/. 1,522.51
S/. 1,831.73 S/. 1,815.70 S/. 1,799.82 ### S/. 1,768.46
S/. - S/. - S/. - S/. - S/. -
S/. 117.61 S/. 116.58 S/. 115.56 ### S/. 113.54
S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00

S/. 2,049.34 S/. 2,032.28 S/. 2,015.38 ### S/. 1,982.00

S/. 957.00 S/. 957.00 S/. 957.00 S/. 957.00

S/. - S/. - S/. - S/. - S/. -
S/. 957.00 S/. 957.00 S/. 957.00 ### S/. 957.00
S/. 25.00 S/. 25.00 S/. 25.00 S/. 25.00
S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00
S/. 63.70 S/. 63.70 S/. 63.70 S/. 63.70
S/. 30.00 S/. 30.00 S/. 30.00 S/. 30.00
S/. 286.00 S/. 286.00 S/. 286.00 S/. 286.00
S/. - S/. - S/. - S/. -

S/. -

S/. - S/. - S/. - S/. -

S/. - S/. - S/. - S/. -
S/. - S/. - S/. - S/. -

S/. 2,082.70 S/. 2,082.70 S/. 2,082.70 ### S/. 2,082.70

S/. 5,539.41 S/. 5,533.46 S/. 5,537.06 S/. 5,587.21
 20
Febrero Marzo Abril Mayo
-0.88% 1.25% 1.25% 1.25%

2 3 4 5
FEBRERO MARZO ABRIL MAYO

S/. 1,302.90 S/. 1,319.18 S/. 1,309.43 S/. 1,342.58

S/. 1,302.90 S/. 1,319.18 S/. 1,309.43 S/. 1,342.58

S/. 206.29 S/. 208.87 S/. 207.33 S/. 212.57

S/. 206.29 S/. 208.87 S/. 207.33 S/. 212.57
S/. 1,509.19 S/. 1,528.05 S/. 1,516.75 S/. 1,555.15
S/. 1,752.98 S/. 1,737.65 S/. 1,722.44 S/. 1,707.37
S/. - S/. - S/. - S/. -
S/. 112.55 S/. 111.57 S/. 110.59 S/. 109.62
S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00

S/. 1,965.54 S/. 1,949.21 S/. 1,933.03 S/. 1,916.99

S/. 957.00 S/. 957.00 S/. 957.00 S/. 957.00

S/. - S/. - S/. - S/. -
S/. 957.00 S/. 957.00 S/. 957.00 S/. 957.00
S/. 25.00 S/. 25.00 S/. 25.00 S/. 25.00
S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00
S/. 63.70 S/. 63.70 S/. 63.70 S/. 63.70
S/. 30.00 S/. 30.00 S/. 30.00 S/. 30.00
S/. 286.00 S/. 286.00 S/. 286.00 S/. 286.00
S/. - S/. - S/. - S/. -

S/. - S/. - S/. - S/. -

S/. - S/. - S/. - S/. -
S/. - S/. - S/. - S/. -

S/. 2,082.70 S/. 2,082.70 S/. 2,082.70 S/. 2,082.70

S/. 5,557.42 S/. 5,559.97 S/. 5,532.48 S/. 5,554.84
 2018
Junio Julio Agosto Septiembre
1.25% 1.88% -0.88% 1.25%

6 7 8 9
JUNIO JULIO AGOSTO SEPTIEMBRE

S/. 1,309.43 S/. 1,350.86 S/. 1,337.60 S/. 1,320.88

S/. 1,309.43 S/. 1,350.86 S/. 1,337.60 S/. 1,320.88

S/. 207.33 S/. 213.89 S/. 211.79 S/. 209.14

S/. 207.33 S/. 213.89 S/. 211.79 S/. 209.14
S/. 1,516.75 S/. 1,564.75 S/. 1,549.39 S/. 1,530.02
S/. 1,692.43 S/. 1,677.62 S/. 1,662.94 S/. 1,648.39
S/. - S/. - S/. - S/. -
S/. 108.66 S/. 107.71 S/. 106.77 S/. 105.84
S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00

S/. 1,901.09 S/. 1,885.33 S/. 1,869.71 S/. 1,854.23

S/. 957.00 S/. 957.00 S/. 957.00 S/. 957.00

S/. - S/. - S/. - S/. -
S/. 957.00 S/. 957.00 S/. 957.00 S/. 957.00
S/. 25.00 S/. 25.00 S/. 25.00 S/. 25.00
S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00
S/. 63.70 S/. 63.70 S/. 63.70 S/. 63.70
S/. 30.00 S/. 30.00 S/. 30.00 S/. 30.00
S/. 286.00 S/. 286.00 S/. 286.00 S/. 286.00
S/. - S/. - S/. - S/. -

S/. -

S/. - S/. - S/. - S/. -

S/. - S/. - S/. - S/. -
S/. - S/. - S/. - S/. -

S/. 2,082.70 S/. 2,082.70 S/. 2,082.70 S/. 2,082.70

S/. 5,500.54 S/. 5,532.78 S/. 5,501.80 S/. 5,466.95
 Octubre Noviembre Diciembre ### Enero
1.25% 1.88% 1.88% -0.88%

10 11 12 1
OCTUBRE NOVIEMBRE DICIEMBRE 3 ENERO

S/. 1,342.58 S/. 1,350.86 S/. 1,376.19 S/. 1,452.41

S/. 1,342.58 S/. 1,350.86 S/. 1,376.19 S/. 1,452.41

S/. 212.57 S/. 216.56 S/. 213.89 S/. 229.96

S/. 212.57 S/. 216.56 S/. 213.89 S/. 229.96
S/. 1,555.15 S/. 1,567.42 S/. 1,590.08 S/. 1,682.37
S/. 1,633.97 S/. 1,619.67 S/. 1,605.50 ### S/. 1,577.53
S/. - S/. - S/. - S/. - S/. -
S/. 104.91 S/. 103.99 S/. 103.08 ### S/. 101.29
S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00

S/. 1,838.88 S/. 1,823.66 S/. 1,808.58 ### S/. 1,778.81

S/. 957.00 S/. 957.00 S/. 957.00 S/. 957.00

S/. - S/. - S/. - S/. - S/. -
S/. 957.00 S/. 957.00 S/. 957.00 ### S/. 957.00
S/. 25.00 S/. 25.00 S/. 25.00 S/. 25.00
S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00
S/. 63.70 S/. 63.70 S/. 63.70 S/. 63.70
S/. 30.00 S/. 30.00 S/. 30.00 S/. 30.00
S/. 286.00 S/. 286.00 S/. 286.00 S/. 286.00
S/. - S/. - S/. - S/. -

S/. -

S/. - S/. - S/. - S/. -

S/. - S/. - S/. - S/. -
S/. - S/. - S/. - S/. -

S/. 2,082.70 S/. 2,082.70 S/. 2,082.70 ### S/. 2,082.70

S/. 5,476.73 S/. 5,473.79 S/. 5,481.36 S/. 5,543.89
 20
Febrero Marzo Abril Mayo
-0.88% 1.25% 1.25% 1.25%

2 3 4 5
FEBRERO MARZO ABRIL MAYO

S/. 1,439.70 S/. 1,457.70 S/. 1,446.91 S/. 1,483.55

S/. 1,439.70 S/. 1,457.70 S/. 1,446.91 S/. 1,483.55

S/. 227.95 S/. 230.80 S/. 229.09 S/. 234.89

S/. 227.95 S/. 230.80 S/. 229.09 S/. 234.89
S/. 1,667.65 S/. 1,688.50 S/. 1,676.01 S/. 1,718.44
S/. 1,563.72 S/. 1,550.04 S/. 1,536.48 S/. 1,523.03
S/. - S/. - S/. - S/. -
S/. 100.40 S/. 99.52 S/. 98.65 S/. 97.79
S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00

S/. 1,764.12 S/. 1,749.56 S/. 1,735.13 S/. 1,720.82

S/. 957.00 S/. 957.00 S/. 957.00 S/. 957.00

S/. - S/. - S/. - S/. -
S/. 957.00 S/. 957.00 S/. 957.00 S/. 957.00
S/. 25.00 S/. 25.00 S/. 25.00 S/. 25.00
S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00
S/. 63.70 S/. 63.70 S/. 63.70 S/. 63.70
S/. 30.00 S/. 30.00 S/. 30.00 S/. 30.00
S/. 286.00 S/. 286.00 S/. 286.00 S/. 286.00
S/. - S/. - S/. - S/. -

S/. - S/. - S/. - S/. -

S/. - S/. - S/. - S/. -
S/. - S/. - S/. - S/. -

S/. 2,082.70 S/. 2,082.70 S/. 2,082.70 S/. 2,082.70

S/. 5,514.47 S/. 5,520.76 S/. 5,493.84 S/. 5,521.96
 2020
Junio Julio Agosto Septiembre
1.25% 1.88% -0.88% 1.25%

6 7 8 9
JUNIO JULIO AGOSTO SEPTIEMBRE

S/. 1,446.91 S/. 1,492.70 S/. 1,478.05 S/. 1,459.58

S/. 1,446.91 S/. 1,492.70 S/. 1,478.05 S/. 1,459.58

S/. 229.09 S/. 236.34 S/. 234.02 S/. 231.10

S/. 229.09 S/. 236.34 S/. 234.02 S/. 231.10
S/. 1,676.01 S/. 1,729.05 S/. 1,712.08 S/. 1,690.67
S/. 1,509.71 S/. 1,496.50 S/. 1,483.40 S/. 1,470.42
S/. - S/. - S/. - S/. -
S/. 96.93 S/. 96.08 S/. 95.24 S/. 94.41
S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00

S/. 1,706.64 S/. 1,692.58 S/. 1,678.64 S/. 1,664.83

S/. 957.00 S/. 957.00 S/. 957.00 S/. 957.00

S/. - S/. - S/. - S/. -
S/. 957.00 S/. 957.00 S/. 957.00 S/. 957.00
S/. 25.00 S/. 25.00 S/. 25.00 S/. 25.00
S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00
S/. 63.70 S/. 63.70 S/. 63.70 S/. 63.70
S/. 30.00 S/. 30.00 S/. 30.00 S/. 30.00
S/. 286.00 S/. 286.00 S/. 286.00 S/. 286.00
S/. - S/. - S/. - S/. -

S/. -

S/. - S/. - S/. - S/. -

S/. - S/. - S/. - S/. -
S/. - S/. - S/. - S/. -

S/. 2,082.70 S/. 2,082.70 S/. 2,082.70 S/. 2,082.70

S/. 5,465.35 S/. 5,504.33 S/. 5,473.42 S/. 5,438.21
 Octubre Noviembre Diciembre
1.25% 1.88% 1.88%

10 11 12
OCTUBRE NOVIEMBRE DICIEMBRE

S/. 1,483.55 S/. 1,492.70 S/. 1,520.69

S/. 1,483.55 S/. 1,492.70 S/. 1,520.69

S/. 234.89 S/. 239.30 S/. 236.34

S/. 234.89 S/. 239.30 S/. 236.34
S/. 1,718.44 S/. 1,732.00 S/. 1,757.04
S/. 1,457.56 S/. 1,444.80 S/. 1,432.16
S/. - S/. - S/. -
S/. 93.58 S/. 92.76 S/. 91.95
S/. 100.00 S/. 100.00 S/. 100.00

S/. 1,651.14 S/. 1,637.57 S/. 1,624.11

S/. 957.00 S/. 957.00 S/. 957.00

S/. - S/. - S/. -
S/. 957.00 S/. 957.00 S/. 957.00
S/. 25.00 S/. 25.00 S/. 25.00
S/. 50.00 S/. 50.00 S/. 50.00
S/. 63.70 S/. 63.70 S/. 63.70
S/. 30.00 S/. 30.00 S/. 30.00
S/. 286.00 S/. 286.00 S/. 286.00
S/. - S/. - S/. -

S/. -

S/. - S/. - S/. -

S/. - S/. - S/. -
S/. - S/. - S/. -

S/. 2,082.70 S/. 2,082.70 S/. 2,082.70

S/. 5,452.28 S/. 5,452.27 S/. 5,463.85
 PUNTO DE EQUILIBRIO MONOPRODUCTO

Costo Fijo (del período analizado)

A B C

Cantidades vendidas
Productos Precio unitario
(Proyectadas)

Llaveros GPS 124 S/. 50.00

TOTAL 124
PRODUCTO

S/. 2,368.70

D E F G H

Margen de Margen de
Costo variable contribución Peso x Producto contribución Cantidades de
equilibrio
unitario unitario (B/total B) ponderado
(CF/total G)*F
(C-D) (E*F)

S/. 7.59 S/. 42.41 100% S/. 42.41 56

100% S/. 42.41 56

 I

Cantidades de
equilibrio
(soles)

S/. 424.05

S/. 424.05
Estado de flujo de caja
Special Ladies S.A.C.
MENSUAL 201

COSTO DE OPORTUNIDAD 12%

COSTO DE OPORTUNIDAD MENSUAL 0.95%

PERIODOS

INGRESOS

Ingresos por venta

EGRESOS

INVERSION

COSTO DE PRODUCCIÓN

GASTOS DE VENTA

GASTOS ADMINISTRATIVOS
COSTOS POR IMPACTO EMPRESARIAL
COSTO POR RESPONSABILIDAD SOCIAL

CAPITAL DE CONTINGENCIA 5%

IMPUESTO A LA RENTA NRUS 1.50%

FLUJO DE CAJA ECONOMICO

ANUAL 2023-
 ANUAL 2023-

PERIODOS

INGRESOS

Ingresos por venta

EGRESOS

INVERSION
COSTO DE PRODUCCIÓN
GASTOS DE VENTA
GASTOS ADMINISTRATIVOS

CAPITAL DE CONTINGENCIA 5%
IMPUESTO A LA RENTA 1.50%

FLUJO DE CAJA ECONOMICO

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
 (CASH FLOW)
MENSUAL 2018-2020

Enero Febrero
-0.88% -0.88%

Enero Febrero
124 122

0 1 2
Enero Febrero
S/. 6,175.49 S/. 6,121.45

S/. 6,175.49 S/. 6,121.45

S/. 6,029.10 S/. 5,995.88

S/. 14,160.10

S/. 1,377.84 S/. 1,365.78

S/. 2,209.79 S/. 2,191.33

S/. 2,082.70 S/. 2,082.70

S/. - S/. -

S/. 308.77 S/. 306.07

S/. 50.00 S/. 50.00

S/. -14,160.10 S/. 146.39 S/. 125.57

ANUAL 2023-2025
 ANUAL 2023-2025

0 1 2

S/. 77,542.90 S/. 107,009.20

S/. 77,542.90 S/. 107,009.20

S/. 72,263.38 S/. 73,481.47

S/. 14,160.10
S/. 16,746.80 S/. 18,505.21
S/. 25,333.89 S/. 22,728.26
S/. 24,992.40 S/. 24,992.40
S/. 150.00 S/. 300.00

S/. 3,877.14 S/. 5,350.46

S/. 1,163.14 S/. 1,605.14

S/. -14,160.10 S/. 5,279.52 S/. 33,527.73

VAN S/. 65,749.80

TIR 131%
PRI 17 1 años y 6 meses
B/C 1.34
VABenef. S/. 256,732.58
VACost. S/. 176,822.68

.
Saldo de Inv. Fluj.de Caja Renta.Exig.
S/. 14,160.10 S/. 146.39 S/. 134.36
S/. 14,148.08 S/. 125.57 S/. 134.25
S/. 14,156.75 S/. 199.49 S/. 134.33
S/. 14,091.59 S/. 301.46 S/. 133.71
S/. 13,923.85 S/. 359.21 S/. 132.12
S/. 13,696.76 S/. 487.24 S/. 129.97
S/. 13,339.49 S/. 576.06 S/. 126.58
S/. 12,890.00 S/. 552.99 S/. 122.31
S/. 12,459.32 S/. 665.02 S/. 118.22
S/. 11,912.52 S/. 737.60 S/. 113.04
S/. 11,287.95 S/. 862.18 S/. 107.11
S/. 10,532.88 S/. 829.45 S/. 99.94
S/. 9,803.38 S/. 2,458.85 S/. 93.02
S/. 7,437.55 S/. 2,417.80 S/. 70.57
S/. 5,090.32 S/. 2,515.57 S/. 48.30
S/. 2,623.05 S/. 2,644.63 S/. 24.89
S/. 3.31 S/. 2,725.11 S/. 0.03
S/. -2,721.76 S/. 2,883.53 S/. -25.83
S/. -5,631.11 S/. 2,859.43 S/. -53.43
S/. -8,543.97 S/. 2,965.23 S/. -81.07
S/. -11,590.27 S/. 3,106.54 S/. -109.98
S/. -14,806.79 S/. 3,204.56 S/. -140.50
S/. -18,151.85 S/. 3,371.21 S/. -172.24
S/. -21,695.30 S/. 3,380.42 S/. -205.86
S/. -25,281.58 S/. 5,268.33 S/. -239.89
S/. -30,789.80 S/. 5,202.70 S/. -292.16
S/. -36,284.66 S/. 5,331.01 S/. -344.30
S/. -41,959.96 S/. 5,494.20 S/. -398.15
S/. -47,852.31 S/. 5,604.05 S/. -454.06
S/. -53,910.43 S/. 5,650.37 S/. -511.54
S/. -60,072.34 S/. 5,973.55 S/. -570.01
S/. -66,615.91 S/. 5,903.59 S/. -632.10
S/. -73,151.60 S/. 6,081.64 S/. -694.12
S/. -79,927.37 S/. 6,212.19 S/. -758.41
S/. -86,897.98 S/. 6,431.85 S/. -824.56
S/. -94,154.39 S/. 6,494.04 S/. -893.41
 2018
Marzo Abril Mayo Junio Julio
1.25% 1.25% 1.25% 1.25% 1.88%

2018
Marzo Abril Mayo Junio Julio
124 126 127 129 131

3 4 5 6 7
Marzo Abril Mayo Junio Julio
S/. 6,197.97 S/. 6,275.44 S/. 6,353.89 S/. 6,433.31 S/. 6,553.94

S/. 6,197.97 S/. 6,275.44 S/. 6,353.89 S/. 6,433.31 S/. 6,553.94

S/. 5,998.48 S/. 5,973.99 S/. 5,994.68 S/. 5,946.08 S/. 5,977.88

S/. 1,382.85 S/. 1,372.63 S/. 1,407.38 S/. 1,372.63 S/. 1,416.06

S/. 2,173.03 S/. 2,154.89 S/. 2,136.91 S/. 2,119.09 S/. 2,101.42

S/. 2,082.70 S/. 2,082.70 S/. 2,082.70 S/. 2,082.70 S/. 2,082.70
S/. - S/. - S/. - S/. - S/. -
S/. -

S/. 309.90 S/. 313.77 S/. 317.69 S/. 321.67 S/. 327.70

S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00

S/. 199.49 S/. 301.46 S/. 359.21 S/. 487.24 S/. 576.06
 3

S/. 143,570.68

S/. 143,570.68

S/. 75,476.71

S/. 20,448.26
S/. 20,403.95
S/. 24,992.40
S/. 300.00

S/. 7,178.53
S/. 2,153.56

S/. 68,093.97

Recu.Inver.
S/. 12.03 RECUPERACIÓN
S/. -8.68
S/. 65.16
S/. 167.75
S/. 227.09 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 1
S/. 357.27
S/. 449.48
S/. 430.68
S/. 546.80
S/. 624.57
S/. 755.08
S/. 729.50
S/. 2,365.83
S/. 2,347.23
S/. 2,467.27
S/. 2,619.74
S/. 2,725.07
S/. 2,909.35
S/. 2,912.86
S/. 3,046.30
S/. 3,216.52
S/. 3,345.06
S/. 3,543.45
S/. 3,586.28
S/. 5,508.23
S/. 5,494.86
S/. 5,675.30
S/. 5,892.35
S/. 6,058.11
S/. 6,161.91
S/. 6,543.57
S/. 6,535.70
S/. 6,775.77
S/. 6,970.61
S/. 7,256.41
S/. 7,387.45
 MENSUAL 2018-2020

Agosto Septiembre Octubre Noviembre Diciembre

-0.88% 1.25% 1.25% 1.88% 1.88%

Agosto Septiembre Octubre Noviembre Diciembre

130 132 133 136 138

8 9 10 11 12
Agosto Septiembre Octubre Noviembre Diciembre
S/. 6,496.59 S/. 6,577.80 S/. 6,660.02 S/. 6,784.89 S/. 6,912.11

S/. 6,496.59 S/. 6,577.80 S/. 6,660.02 S/. 6,784.89 S/. 6,912.11

S/. 5,943.60 S/. 5,912.77 S/. 5,922.42 S/. 5,922.71 S/. 6,082.67 ###

S/. 1,402.16 S/. 1,384.64 S/. 1,407.38 S/. 1,418.48 S/. 1,438.98

S/. 2,083.91 S/. 2,066.55 S/. 2,049.34 S/. 2,032.28 S/. 2,015.38

S/. 2,082.70 S/. 2,082.70 S/. 2,082.70 S/. 2,082.70 S/. 2,082.70
S/. - S/. - S/. - S/. - S/. -
S/. 150.00

S/. 324.83 S/. 328.89 S/. 333.00 S/. 339.24 S/. 345.61

S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 ###

S/. 552.99 S/. 665.02 S/. 737.60 S/. 862.18 S/. 829.45

ANUAL 2018-2020
 ANUAL 2018-2020

RECUPERACIÓN DE LA INVERSIÓN

11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36
PRI = 18
 2019
Enero Febrero Marzo Abril Mayo
-0.88% -0.88% 1.25% 1.25% 1.25%

2019
Enero Febrero Marzo Abril Mayo
142 141 143 144 146

13 14 15 16 17
Enero Febrero Marzo Abril Mayo
S/. 8,522.17 S/. 8,447.60 S/. 8,553.20 S/. 8,660.11 S/. 8,768.37

S/. 8,522.17 S/. 8,447.60 S/. 8,553.20 S/. 8,660.11 S/. 8,768.37

S/. 6,063.32 S/. 6,029.80 S/. 6,037.63 S/. 6,015.49 S/. 6,043.26

S/. 1,522.51 S/. 1,509.19 S/. 1,528.05 S/. 1,516.75 S/. 1,555.15

S/. 1,982.00 S/. 1,965.54 S/. 1,949.21 S/. 1,933.03 S/. 1,916.99

S/. 2,082.70 S/. 2,082.70 S/. 2,082.70 S/. 2,082.70 S/. 2,082.70
S/. - S/. - S/. - S/. - S/. -

S/. 426.11 S/. 422.38 S/. 427.66 S/. 433.01 S/. 438.42

S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00

S/. 2,458.85 S/. 2,417.80 S/. 2,515.57 S/. 2,644.63 S/. 2,725.11
2 33 34 35 36
 MENSUAL 2018-2020

2019
Junio Julio Agosto Septiembre Octubre
1.25% 1.88% -0.88% 1.25% 1.25%

2019
Junio Julio Agosto Septiembre Octubre
148 151 149 151 153

18 19 20 21 22
Junio Julio Agosto Septiembre Octubre
S/. 8,877.97 S/. 9,044.43 S/. 8,965.29 S/. 9,077.36 S/. 9,190.83

S/. 8,877.97 S/. 9,044.43 S/. 8,965.29 S/. 9,077.36 S/. 9,190.83

S/. 5,994.44 S/. 6,185.00 S/. 6,000.07 S/. 5,970.82 S/. 5,986.27

S/. 1,516.75 S/. 1,564.75 S/. 1,549.39 S/. 1,530.02 S/. 1,555.15

S/. 1,901.09 S/. 1,885.33 S/. 1,869.71 S/. 1,854.23 S/. 1,838.88

S/. 2,082.70 S/. 2,082.70 S/. 2,082.70 S/. 2,082.70 S/. 2,082.70
S/. - S/. - S/. - S/. - S/. -
S/. 150.00

S/. 443.90 S/. 452.22 S/. 448.26 S/. 453.87 S/. 459.54

S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00

S/. 2,883.53 S/. 2,859.43 S/. 2,965.23 S/. 3,106.54 S/. 3,204.56
8-2020

Noviembre Diciembre Enero Febrero Marzo

1.88% 1.88% -0.88% -0.88% 1.25%

Noviembre Diciembre Enero Febrero Marzo

156 159 163 162 164

23 24 25 26 27
Noviembre Diciembre Enero Febrero Marzo
S/. 9,363.15 S/. 9,538.71 S/. 11,433.92 S/. 11,333.87 S/. 11,475.54

S/. 9,363.15 S/. 9,538.71 S/. 11,433.92 S/. 11,333.87 S/. 11,475.54

S/. 5,991.94 S/. 6,158.29 S/. 6,165.58 S/. 6,131.17 S/. 6,144.54

S/. 1,567.42 S/. 1,590.08 S/. 1,682.37 S/. 1,667.65 S/. 1,688.50

S/. 1,823.66 S/. 1,808.58 S/. 1,778.81 S/. 1,764.12 S/. 1,749.56

S/. 2,082.70 S/. 2,082.70 S/. 2,082.70 S/. 2,082.70 S/. 2,082.70
S/. - S/. - S/. - S/. - S/. -
S/. 150.00

S/. 468.16 S/. 476.94 S/. 571.70 S/. 566.69 S/. 573.78

S/. 50.00 S/. 50.00 ### S/. 50.00 S/. 50.00 S/. 50.00

S/. 3,371.21 S/. 3,380.42 S/. 5,268.33 S/. 5,202.70 S/. 5,331.01
 2020
Abril Mayo Junio Julio Agosto
1.25% 1.25% 1.25% 1.88% -0.88%

2020
Abril Mayo Junio Julio Agosto
166 168 170 173 172

28 29 30 31 32
Abril Mayo Junio Julio Agosto
S/. 11,618.99 S/. 11,764.22 S/. 11,911.28 S/. 12,134.61 S/. 12,028.43

S/. 11,618.99 S/. 11,764.22 S/. 11,911.28 S/. 12,134.61 S/. 12,028.43

S/. 6,124.79 S/. 6,160.17 S/. 6,260.91 S/. 6,161.06 S/. 6,124.84

S/. 1,676.01 S/. 1,718.44 S/. 1,676.01 S/. 1,729.05 S/. 1,712.08

S/. 1,735.13 S/. 1,720.82 S/. 1,706.64 S/. 1,692.58 S/. 1,678.64

S/. 2,082.70 S/. 2,082.70 S/. 2,082.70 S/. 2,082.70 S/. 2,082.70
S/. - S/. - S/. - S/. - S/. -
S/. 150.00

S/. 580.95 S/. 588.21 S/. 595.56 S/. 606.73 S/. 601.42

S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00

S/. 5,494.20 S/. 5,604.05 S/. 5,650.37 S/. 5,973.55 S/. 5,903.59
 MENSUAL 2018-2020

Septiembre Octubre Noviembre Diciembre

1.25% 1.25% 1.88% 1.88%

Septiembre Octubre Noviembre Diciembre

174 176 179 183

33 34 35 36
Septiembre Octubre Noviembre Diciembre
S/. 12,178.79 S/. 12,331.02 S/. 12,562.23 S/. 12,797.77

S/. 12,178.79 S/. 12,331.02 S/. 12,562.23 S/. 12,797.77

S/. 6,097.15 S/. 6,118.83 S/. 6,130.38 S/. 6,303.74

S/. 1,690.67 S/. 1,718.44 S/. 1,732.00 S/. 1,757.04

S/. 1,664.83 S/. 1,651.14 S/. 1,637.57 S/. 1,624.11

S/. 2,082.70 S/. 2,082.70 S/. 2,082.70 S/. 2,082.70

S/. - S/. - S/. - S/. -
S/. 150.00

S/. 608.94 S/. 616.55 S/. 628.11 S/. 639.89

S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00

S/. 6,081.64 S/. 6,212.19 S/. 6,431.85 S/. 6,494.04

Resumen del escenario
Valores actuales: PESIMITA CONSERVADOR OPTIMISTA
Celdas cambiantes:
$B$17 S/. 59 S/. 50 S/. 59 S/. 70
$B$18 1.00% 0.80% 1.00% 1.30%
$B$19 S/. 14,171.85 S/. 16,171.85 S/. 14,171.85 S/. 10,171.85
$B$20 12% 15% 12% 9%
Celdas de resultado:
$D$89 S/. 66,358.67 S/. 24,472.51 S/. 66,358.67 S/. 123,847.35
$D$90 176% 73% 176% 396%
$D$91 10 20 10 4
$D$92 1.35 1.14 1.35 1.63
Notas: La columna de valores actuales representa los valores de las celdas cambiantes
en el momento en que se creó el Informe resumen de escenario. Las celdas cambiantes de
cada escenario se muestran en gris.
Estado de flujo de caja
MENSUA

Precio año 1 S/. 50.00

precio año 2 S/. 58.00
Precio año 3 S/. 70.00
PROMEDIO PRECIO S/. 59

Precio de venta S/. 59

Tasa de crecimiento mensual del vol. de venta 1.00%
Inversión inicial S/. 14,171.85
Costo de oportunidad 12%

PERIODOS

INGRESOS

Ingresos por venta

Volumen de venta

EGRESOS

INVERSION

COSTO DE PRODUCCIÓN
GASTOS DE VENTA

GASTOS ADMINISTRATIVOS

GASTOS POR IMPACTO EMPRESARIAL

COSTO POR RESPONSABILIDAD SOCIAL

CAPITAL DE CONTINGENCIA 5%

IMPUESTO A LA RENTA 1.50%

FLUJO DE CAJA ECONOMICO

FLUJO DE CAJA ANUAL PERIODO 2

PERIODOS

INGRESOS

Ingresos por venta

Volumen de venta

EGRESOS

INVERSION
COSTO DE PRODUCCIÓN
GASTOS DE VENTA
GASTOS ADMINISTRATIVOS
DONACIONES

CAPITAL DE CONTINGENCIA 5%
IMPUESTO A LA RENTA 1.50%

FLUJO DE CAJA ECONOMICO

DATA OPU
DATA OPU

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
 (SENSIBILIZADO)
MENSUAL 2022-2024

PESIMISTA CONSERVADOR OPTIMISTA

S/. 50.00 S/. 59.00 S/. 70.00
0.80% 1.00% 1.30%
S/. 16,171.85 S/. 14,171.85 S/. 10,171.85
15% 12% 9%

La siguiente data se encuentra sensibilizada

0 1 2 3
Enero Febrero Marzo
S/. 7,359.95 S/. 7,295.55 S/. 7,386.74

S/. 7,359.95 S/. 7,295.55 S/. 7,386.74

124 122 124
125 124 125
S/. 6,088.32 S/. 6,054.59 S/. 6,057.92

S/. 14,171.85

S/. 1,377.84 S/. 1,365.78 S/. 1,382.85

 S/. 2,209.79 S/. 2,191.33 S/. 2,173.03

S/. 2,082.70 S/. 2,082.70 S/. 2,082.70

S/. - S/. - S/. -

S/. 368.00 S/. 364.78 S/. 369.34

S/. 50.00 S/. 50.00 S/. 50.00

S/. -14,171.85 S/. 1,271.62 S/. 1,240.96 S/. 1,328.82

ANALISIS DE SENSIBILIDAD

ANUAL PERIODO 2018-2020

0 1 2 3

S/. 92,415.63 S/. 106,277.97 S/. 122,219.67

S/. 92,415.63 S/. 106,277.97 S/. 122,219.67

1551 1783 2051

S/. 72,293.87 S/. 72,139.77 S/. 72,555.59

S/. 14,171.85
S/. 16,746.80 S/. 18,505.21 S/. 20,448.26
S/. 25,333.89 S/. 22,728.26 S/. 20,403.95
S/. 24,992.40 S/. 24,992.40 S/. 24,992.40
S/. - S/. - S/. -

S/. 4,620.78 S/. 5,313.90 S/. 6,110.98

S/. 600.00 S/. 600.00 S/. 600.00

S/. -14,171.85 S/. 20,121.75 S/. 34,138.20 S/. 49,664.07

65,749.80
VAN S/. 66,358.67 142695.467946603
TIR 176% 0.92698754450315
PRI 10 1 años y 2 meses 18
B/C 1.35 1.15749692600374
VABenef. S/. 254,231.65
VACost. S/. 173,701.13

Saldo de Inv. Fluj.de Caja Renta.Exig. Recu.Inver.

S/. 14,171.85 S/. 1,271.62 S/. 50.00 S/. 1,221.62
S/. 12,950.23 S/. 1,240.96 S/. 50.00 S/. 1,190.96
S/. 11,759.27 S/. 1,328.82 S/. 50.00 S/. 1,278.82
S/. 10,480.44 S/. 1,444.91 S/. 50.00 S/. 1,394.91
S/. 9,085.53 S/. 1,516.95 S/. 50.00 S/. 1,466.95
S/. 7,618.58 S/. 1,659.45 S/. 50.00 S/. 1,609.45
S/. 6,009.13 S/. 1,770.25 S/. 50.00 S/. 1,720.25
S/. 4,288.88 S/. 1,736.73 S/. 50.00 S/. 1,686.73
S/. 2,602.15 S/. 1,863.56 S/. 50.00 S/. 1,813.56
S/. 788.58 S/. 1,951.13 S/. 50.00 S/. 1,901.13
S/. -1,112.54 S/. 2,098.46 S/. 50.00 S/. 2,048.46
S/. -3,161.00 S/. 2,238.90 S/. 50.00 S/. 2,188.90
S/. -5,349.90 S/. 2,403.53 S/. 50.00 S/. 2,353.53
S/. -7,703.43 S/. 2,362.96 S/. 50.00 S/. 2,312.96
S/. -10,016.39 S/. 2,460.05 S/. 50.00 S/. 2,410.05
S/. -12,426.44 S/. 2,588.41 S/. 50.00 S/. 2,538.41
S/. -14,964.85 S/. 2,668.18 S/. 50.00 S/. 2,618.18
S/. -17,583.03 S/. 2,825.89 S/. 50.00 S/. 2,775.89
S/. -20,358.93 S/. 2,950.71 S/. 50.00 S/. 2,900.71
S/. -23,259.64 S/. 2,907.03 S/. 50.00 S/. 2,857.03
S/. -26,116.67 S/. 3,047.61 S/. 50.00 S/. 2,997.61
S/. -29,114.28 S/. 3,144.89 S/. 50.00 S/. 3,094.89
S/. -32,209.18 S/. 3,310.43 S/. 50.00 S/. 3,260.43
S/. -35,469.60 S/. 3,468.50 S/. 50.00 S/. 3,418.50
S/. -38,888.10 S/. 3,652.97 S/. 50.00 S/. 3,602.97
S/. -42,491.07 S/. 3,601.47 S/. 50.00 S/. 3,551.47
S/. -46,042.54 S/. 3,709.76 S/. 50.00 S/. 3,659.76
S/. -49,702.29 S/. 3,852.69 S/. 50.00 S/. 3,802.69
S/. -53,504.98 S/. 3,942.02 S/. 50.00 S/. 3,892.02
S/. -57,397.00 S/. 4,117.56 S/. 50.00 S/. 4,067.56
S/. -61,464.56 S/. 4,259.19 S/. 50.00 S/. 4,209.19
S/. -65,673.75 S/. 4,204.23 S/. 50.00 S/. 4,154.23
S/. -69,827.98 S/. 4,361.04 S/. 50.00 S/. 4,311.04
S/. -74,139.03 S/. 4,470.09 S/. 50.00 S/. 4,420.09
S/. -78,559.11 S/. 4,657.08 S/. 50.00 S/. 4,607.08
S/. -83,166.19 S/. 4,835.99 S/. 50.00 S/. 4,785.99
 2022

4 5 6 7 8
Abril Mayo Junio Julio Agosto
S/. 7,479.08 S/. 7,572.56 S/. 7,667.22 S/. 7,810.98 S/. 7,742.63

S/. 7,479.08 S/. 7,572.56 S/. 7,667.22 S/. 7,810.98 S/. 7,742.63
126 127 129 131 130
127 128 130 132 131
S/. 6,034.17 S/. 6,055.61 S/. 6,007.77 S/. 6,040.73 S/. 6,005.90

S/. 1,372.63 S/. 1,407.38 S/. 1,372.63 S/. 1,416.06 S/. 1,402.16
S/. 2,154.89 S/. 2,136.91 S/. 2,119.09 S/. 2,101.42 S/. 2,083.91

S/. 2,082.70 S/. 2,082.70 S/. 2,082.70 S/. 2,082.70 S/. 2,082.70

S/. - S/. - S/. - S/. - S/. -

S/. -

S/. 373.95 S/. 378.63 S/. 383.36 S/. 390.55 S/. 387.13

S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00

S/. 1,444.91 S/. 1,516.95 S/. 1,659.45 S/. 1,770.25 S/. 1,736.73

ANALISIS DE SENSIBILIDAD

A
VAN PRECIO
S/. 66,358.67 S/. 53.00 S/. 55.00
S/. 8,171.85 S/. 47,797.31 S/. 55,984.43
IÓN INICIAL
 INVERSIÓN INICIAL
S/. 10,171.85 S/. 45,797.31 S/. 53,984.43
S/. 12,171.85 S/. 43,797.31 S/. 51,984.43
S/. 14,171.85 S/. 41,797.31 S/. 49,984.43
S/. 18,171.85 S/. 37,797.31 S/. 45,984.43
S/. 22,171.85 S/. 33,797.31 S/. 41,984.43
S/. 26,171.85 S/. 29,797.31 S/. 37,984.43

ANÁLISIS UNIDIMENSIONAL
VAN TIR
S/ 66,358.67 176%
0.7% 65,641.28 174%
DE LAS VENTAS
CRECIMIENTO

0.8% 65,880.41 174%

TASA DE

0.9% 66,119.54 175%

1.0% 66,358.67 176%
1.9% 68,510.83 181%
2.8% 70,662.99 186%
3.7% 72,815.15 192%

RECUPERACIÓN DE LA INVERSIÓN

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 2
 MENSUAL 2018-2020

9 10 11 12 13
Septiembre Octubre Noviembre Diciembre Enero
S/. 7,839.42 S/. 7,937.41 S/. 8,086.24 S/. 8,237.85 S/. 8,463.94

S/. 7,839.42 S/. 7,937.41 S/. 8,086.24 S/. 8,237.85 S/. 8,463.94
132 133 136 138 142
133 135 137 140 143
S/. 5,975.85 S/. 5,986.29 S/. 5,987.78 S/. 5,998.95 S/. 6,060.41

S/. 1,384.64 S/. 1,407.38 S/. 1,418.48 S/. 1,438.98 S/. 1,522.51
 S/. 2,066.55 S/. 2,049.34 S/. 2,032.28 S/. 2,015.38 S/. 1,982.00

S/. 2,082.70 S/. 2,082.70 S/. 2,082.70 S/. 2,082.70 S/. 2,082.70

S/. - S/. - S/. - S/. - S/. -

S/. -

S/. 391.97 S/. 396.87 S/. 404.31 S/. 411.89 S/. 423.20

S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00

S/. 1,863.56 S/. 1,951.13 S/. 2,098.46 S/. 2,238.90 S/. 2,403.53

ENSIBILIDAD

ANÁLISIS BIDIMENSIONAL
PRECIO DE VENTA EN NUEVOS SOLES
S/. 57.00 S/. 59.00 S/. 64.00 S/. 69.00 S/. 74.00
S/. 64,171.55 S/. 72,358.67 S/. 92,826.47 S/. 113,294.27 S/. 133,762.08
 S/. 62,171.55 S/. 70,358.67 S/. 90,826.47 S/. 111,294.27 S/. 131,762.08
S/. 60,171.55 S/. 68,358.67 S/. 88,826.47 S/. 109,294.27 S/. 129,762.08
S/. 58,171.55 S/. 66,358.67 S/. 86,826.47 S/. 107,294.27 S/. 127,762.08
S/. 54,171.55 S/. 62,358.67 S/. 82,826.47 S/. 103,294.27 S/. 123,762.08
S/. 50,171.55 S/. 58,358.67 S/. 78,826.47 S/. 99,294.27 S/. 119,762.08
S/. 46,171.55 S/. 54,358.67 S/. 74,826.47 S/. 95,294.27 S/. 115,762.08

LISIS UNIDIMENSIONAL
PRI B/C
10 1.35
10.00 1.349
10.00 1.35
10.00 1.35
10.00 1.35
10.00 1.36
9.00 1.38
9.00 1.39

DE LA INVERSIÓN

19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36
 2019

14 15 16 17 18
Febrero Marzo Abril Mayo Junio
S/. 8,389.88 S/. 8,494.75 S/. 8,600.94 S/. 8,708.45 S/. 8,817.30

S/. 8,389.88 S/. 8,494.75 S/. 8,600.94 S/. 8,708.45 S/. 8,817.30
141 143 144 146 148
142 144 146 148 149
S/. 6,026.92 S/. 6,034.70 S/. 6,012.53 S/. 6,040.26 S/. 5,991.41

S/. 1,509.19 S/. 1,528.05 S/. 1,516.75 S/. 1,555.15 S/. 1,516.75
S/. 1,965.54 S/. 1,949.21 S/. 1,933.03 S/. 1,916.99 S/. 1,901.09

S/. 2,082.70 S/. 2,082.70 S/. 2,082.70 S/. 2,082.70 S/. 2,082.70

S/. - S/. - S/. - S/. - S/. -

S/. -

S/. 419.49 S/. 424.74 S/. 430.05 S/. 435.42 S/. 440.87

S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00

S/. 2,362.96 S/. 2,460.05 S/. 2,588.41 S/. 2,668.18 S/. 2,825.89
 MENSUAL 2018-2020

19 20 21 22 23
Julio Agosto Septiembre Octubre Noviembre
S/. 8,982.63 S/. 8,904.03 S/. 9,015.33 S/. 9,128.02 S/. 9,299.17

S/. 8,982.63 S/. 8,904.03 S/. 9,015.33 S/. 9,128.02 S/. 9,299.17
151 149 151 153 156
152 151 153 155 158
S/. 6,031.91 S/. 5,997.00 S/. 5,967.72 S/. 5,983.13 S/. 5,988.74

S/. 1,564.75 S/. 1,549.39 S/. 1,530.02 S/. 1,555.15 S/. 1,567.42
S/. 1,885.33 S/. 1,869.71 S/. 1,854.23 S/. 1,838.88 S/. 1,823.66

S/. 2,082.70 S/. 2,082.70 S/. 2,082.70 S/. 2,082.70 S/. 2,082.70

S/. - S/. - S/. - S/. - S/. -

S/. 449.13 S/. 445.20 S/. 450.77 S/. 456.40 S/. 464.96

S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00

S/. 2,950.71 S/. 2,907.03 S/. 3,047.61 S/. 3,144.89 S/. 3,310.43
 24 25 26 27 28
Diciembre Enero Febrero Marzo Abril
S/. 9,473.53 S/. 9,733.53 S/. 9,648.36 S/. 9,768.96 S/. 9,891.08

S/. 9,473.53 S/. 9,733.53 S/. 9,648.36 S/. 9,768.96 S/. 9,891.08
159 163 162 164 166
161 165 164 166 168
S/. 6,005.03 S/. 6,080.56 S/. 6,046.89 S/. 6,059.21 S/. 6,038.39

S/. 1,590.08 S/. 1,682.37 S/. 1,667.65 S/. 1,688.50 S/. 1,676.01
S/. 1,808.58 S/. 1,778.81 S/. 1,764.12 S/. 1,749.56 S/. 1,735.13

S/. 2,082.70 S/. 2,082.70 S/. 2,082.70 S/. 2,082.70 S/. 2,082.70

S/. - S/. - S/. - S/. - S/. -

S/. -

S/. 473.68 S/. 486.68 S/. 482.42 S/. 488.45 S/. 494.55

S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00

S/. 3,468.50 S/. 3,652.97 S/. 3,601.47 S/. 3,709.76 S/. 3,852.69
 MENSUAL 201

2020

29 30 31 32 33
Mayo Junio Julio Agosto Septiembre
S/. 10,014.72 S/. 10,139.90 S/. 10,330.02 S/. 10,239.63 S/. 10,367.63

S/. 10,014.72 S/. 10,139.90 S/. 10,330.02 S/. 10,239.63 S/. 10,367.63
168 170 173 172 174
170 172 175 174 176
S/. 6,072.70 S/. 6,022.34 S/. 6,070.83 S/. 6,035.40 S/. 6,006.59

S/. 1,718.44 S/. 1,676.01 S/. 1,729.05 S/. 1,712.08 S/. 1,690.67
S/. 1,720.82 S/. 1,706.64 S/. 1,692.58 S/. 1,678.64 S/. 1,664.83

S/. 2,082.70 S/. 2,082.70 S/. 2,082.70 S/. 2,082.70 S/. 2,082.70

S/. - S/. - S/. - S/. - S/. -

S/. -

S/. 500.74 S/. 506.99 S/. 516.50 S/. 511.98 S/. 518.38

S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00

S/. 3,942.02 S/. 4,117.56 S/. 4,259.19 S/. 4,204.23 S/. 4,361.04
MENSUAL 2018-2020

34 35 36
Octubre Noviembre Diciembre
S/. 10,497.23 S/. 10,694.05 S/. 10,894.56

S/. 10,497.23 S/. 10,694.05 S/. 10,894.56

176 179 183
178 181 185
S/. 6,027.14 S/. 6,036.97 S/. 6,058.58

S/. 1,718.44 S/. 1,732.00 S/. 1,757.04

S/. 1,651.14 S/. 1,637.57 S/. 1,624.11

S/. 2,082.70 S/. 2,082.70 S/. 2,082.70

S/. - S/. - S/. -

S/. -

S/. 524.86 S/. 534.70 S/. 544.73

S/. 50.00 S/. 50.00 S/. 50.00

S/. 4,470.09 S/. 4,657.08 S/. 4,835.99

 Productos %
Polos 125 100%

Total 125 100%

Polos
Productos Cantidad Unidades
Merma de tela (metros) Ciento 200
Bolsas con logotipo 200 S/. 190.00
Transporte local und 1

Total costos

PA: 8526.91.00.00
 CANTIDADES 125
Costo por unidad Costo total
S/. 6.00 S/. 747.60
S/. 1.0 S/. 118.37
S/. 0.6 S/. 80.00

S/. -

S/. 7.59 S/. 945.97

 Datos adicionales (costo por unidad)
Insumos Cantidad Precio de compra
Merma de tela (metros) 400 S/ 1,200.00
Bolsas con logotipo 200 S/. 190.00

TOTAL 125
Productos Costo total
Merma de tela (metros) S/. 747.60
Bolsas con logotipo S/. 118.37

TOTAL COSTO S/. 865.97

CIF 125
Productos Costo total
Precio S/. -
Flete S/. -
Seguro S/. -
TOTAL COSTO S/. - Valor Impositivo ante Aduanas

AGENCIAMIENTO DE ADUANAS 125

Productos Costo total
Comision S/. -
Gasto operativos S/. -
Gastos de Aforo S/. -
TOTAL COSTO S/. -
Gatos Servicio Logistico Integral 125

Productos Costo total

Vistos Buenos (Documentario) S/. -
Gastos de Almacenaje S/. -
TOTAL COSTO S/. -

Transporte Local 125

Productos Costo total
Transporte Local S/. 80.00
TOTAL COSTO S/. 80.00

TOTALES 125
Productos Costo Unitario Costo total
Gatos Servicio Logistico Integral S/. - S/. -
Agenciamiento de Aduanas S/. - S/. -
Transporte Local S/. 0.64 S/. 80.00
TOTAL COSTO S/. 0.64 S/. 80.00
ad)
Precio costo por unidad
S/ 6.00
S/. 1.0

S/. -

sitivo ante Aduanas

 TOTAL SUELDOS S/. 2,200.00 SIS

PLANILLA
Codigo
Colaborador
Cargo Administrador
Ubicación La Victoria
Doc. Identidad
Haberes Importe
Saldo Basico 1100.00

Total haberes 1100.00

Dias trabajados 30
Hrs. Según contrato 48 hrs, sem.

Codigo
Colaborador
Cargo Asistente de supervisión y logistica
Ubicación La Victoria
Doc. Identidad
Haberes Importe
Saldo Basico 1100.00

Total haberes 1100.00

Dias trabajados 30
Hrs. Según contrato 48 hrs, sem.

Codigo
Colaborador
Cargo
Ubicación
Doc. Identidad
Haberes Importe

Saldo Basico 0.00

Total haberes 0.00

Dias trabajados 30
Hrs. Según contrato 48 hrs, sem.

RETORNO A
INVERSIONISTAS

INVERSIONISTAS Inversionistas
TOTAL 0

Haberes Importe
Saldo Basico 0.00

Total haberes 0.00

Dias trabajados
Hrs. Según contrato
 S/. 30.00 AFP S/. 286.00

ILLA
Fecha de Ingreso 1/1/2023
Sueldo Basico 1100
AFP 13%
SIS S/. 15.00
Vacaciones 15 días
Descuentos Importe
AFP 143.0

Total descuentos 143.00

NETO 957.00
A PAGAR 957.00

Fecha de Ingreso 1/1/2023

Sueldo Basico 1100
AFP 13%
SIS S/. 15.00
Vacaciones 15 días
Descuentos Importe
AFP 143.0

Total descuentos 143.00

NETO 957.00
A PAGAR 957.00

Fecha de Ingreso
Sueldo Basico
AFP
SIS
Vacaciones
Descuentos Importe

AFP 0.0

Total descuentos 0.00

NETO 0.00
A PAGAR 0.00

Pago 0

Descuentos Importe
AFP 0.0

Total descuentos 0.00

NETO 0.00
A PAGAR 0.00
 MESES ACTIVIDAD

JUNIO
NOVIEMBRE

ACTIVIDAD GASTOS

TOTAL

PRESUPUESTO RSE
ACTIVIDADES RESPONSABLES GASTOS

TOTAL
 COSTO DE
RESPONSABILID
SOCIAL/EMPRESA
O DE
ABILIDAL
PRESARIAL
 COSTO POR IMPACTO MEDIO AMBIENTAL

TOTAL S/. -
 COSTO
IMPACTO AM
OSTO POR
TO AMBIENTAL