Tabla 9.

2 FLUJO DE CAJA
Concepto
INGRESO TOTAL
Ventas
EGRESO TOTAL
Costos de produccin
Insumos
Materiales indirectos
Mano de obra
Depreciacin
Gastos administrativos
Gastos generales
Sueldos
Depreciacin
Amortizacin diferidos
Costos de ventas
Publicidad
Transporte
UTILIDAD OPERATIVA
Financiamiento
Impuesto a la renta(25%)
UTILIDAD NETA

0
S/. 0.00
S/. 0.00
S/. 2,543,428.00
S/. 1,297,178.00
S/. 105,480.00
S/. 5,000.00
S/. 500,467.00
S/. 686,231.00
S/. 1,246,250.00
S/. 10,000.00
S/. 1,126,250.00
S/. 60,000.00
S/. 50,000.00

-S/. 2,543,428.00

###

1
S/. 2,466,996.00
S/. 1,759,996.00
S/. 2,658,872.00
S/. 1,397,178.00
S/. 105,480.00
S/. 5,000.00
S/. 500,467.00
S/. 786,231.00
S/. 1,246,250.00
S/. 10,000.00
S/. 1,126,250.00
S/. 60,000.00
S/. 50,000.00
S/. 15,444.00
S/. 15,000.00
S/. 444.00
-S/. 191,876.00
S/. 18,068.82
S/. 47,969.00
-S/. 257,913.82

bla 9.2 FLUJO DE CAJA

2
S/. 3,440,696.00
S/. 3,439,996.00
S/. 2,698,552.00
S/. 1,436,858.00
S/. 115,160.00
S/. 5,000.00
S/. 530,467.00
S/. 786,231.00
S/. 1,246,250.00
S/. 10,000.00
S/. 1,126,250.00
S/. 60,000.00
S/. 50,000.00
S/. 15,444.00
S/. 15,000.00
S/. 444.00
S/. 742,144.00
S/. 18,068.82
S/. 185,536.00
S/. 538,539.18

AO
3
S/. 4,869,998.00
S/. 5,499,998.00
S/. 2,698,552.00
S/. 1,436,858.00
S/. 115,160.00
S/. 5,000.00
S/. 530,467.00
S/. 786,231.00
S/. 1,246,250.00
S/. 10,000.00
S/. 1,126,250.00
S/. 60,000.00
S/. 50,000.00
S/. 15,444.00
S/. 15,000.00
S/. 444.00
S/. 2,171,446.00
S/. 18,068.82
S/. 542,861.50
###

4
S/. 4,869,998.00
S/. 5,499,998.00
S/. 2,698,552.00
S/. 1,436,858.00
S/. 115,160.00
S/. 5,000.00
S/. 530,467.00
S/. 786,231.00
S/. 1,246,250.00
S/. 10,000.00
S/. 1,126,250.00
S/. 60,000.00
S/. 50,000.00
S/. 15,444.00
S/. 15,000.00
S/. 444.00
S/. 2,171,446.00
S/. 18,068.82
S/. 542,861.50
###

5
S/. 4,869,998.00
S/. 5,499,998.00
S/. 2,698,552.00
S/. 1,436,858.00
S/. 115,160.00
S/. 5,000.00
S/. 530,467.00
S/. 786,231.00
S/. 1,246,250.00
S/. 10,000.00
S/. 1,126,250.00
S/. 60,000.00
S/. 50,000.00
S/. 15,444.00
S/. 15,000.00
S/. 444.00
S/. 2,171,446.00
S/. 18,068.82
S/. 542,861.50
###

Tabla 9.1 Variable de entrada

Rubro
cantidad periodo1
cantidad periodo 2
cantidad periodo 3,4 y5
Precio

Valor
352428
491528
695714
$
7.00

Factor
1
1
1

riable de entrada

Nuevo Valor (ventas)

352428 $
2,466,996.00
491528 $
3,440,696.00
695714 $
4,869,998.00
7.00

Tabla 9.3 Promedio ponderado de intereses

Banco A
Banco B
Capital propio

$ 291,737.85
30%
$ 388,983.80
40%
$ 291,737.85
30%
Tasa de descuento (i)

11%
12%
10%

3.3%
4.8%
3.0%
11.0%

Tabla 9.4 :Evaluacion Econmica

Total de
ingresos

Periodo
0
1
2
3
4
5

$
$
$
$
$
$

- $
2,466,996.00 $
3,440,696.00 $
4,869,998.00 $
4,869,998.00 $
4,869,998.00 $
Total

Tabla 9.5 Indicadores

VAN
Rb/c
PR

2,203,745.76
1.2
2 periodo

Total de
egresos
2,643,428.00
2,658,872.00
2,658,872.00
2,658,872.00
2,658,872.00
2,658,872.00

Factor de
actualizacin
1.00
0.90
0.81
0.73
0.66
0.59

Evaluacion Econmica
Ingreso
actualizado
$
$ 2,222,518.92
$ 2,792,546.06
$ 3,560,900.56
$ 3,208,018.53
$ 2,890,106.78
$ 14,674,090.85

$
$
$
$
$
$
$

Egreso
actualizado
2,643,428.00
2,395,380.18
2,158,000.16
1,944,144.29
1,751,481.34
1,577,911.12
12,470,345.10

$
$
$
$
$
$

Periodo de
retorno
(2,643,428.00)
(172,861.26)
634,545.90
1,616,756.27
1,456,537.18
1,312,195.66

Tabla 9.6 Clculo del TIR

TIR
30%
30.5%
30.6%
30.7%

VAN
47714.7
10105.03
2665.7
-4746.05