Elemento
Cantidad
S/.
205.93
IGV
15
S/.
69.50
S/.
1,042.50
S/.
159.03
S/.
883.47
S/.
121.98
S/.
365.94
S/.
55.82
S/.
310.12
S/.
1,351.05
S/.
8,106.30
S/.
1,236.55
S/.
6,869.75
S/.
1,351.05
S/.
8,106.30
S/.
1,236.55
S/.
6,869.75
1
1
1
1
1
1
S/.
S/.
S/.
S/.
S/.
S/.
91,425.42
14,559.85
10,493.59
41,974.30
2,000.00
2,361.05
Total
S/.
S/.
S/.
S/.
S/.
S/.
S/.
91,425.42
14,559.85
10,493.59
41,974.30
2,000.00
2,361.05
181,785.25
S/.
S/.
S/.
S/.
S/.
S/.
S/.
13,946.25
2,220.99
1,600.72
6,402.86
305.08
360.16
27,729.95
S/.
S/.
S/.
S/.
S/.
S/.
S/.
77,479.17
12,338.86
8,892.87
35,571.44
1,694.92
2,000.89
154,055.30
En el cuadro anterior se detallan las cantidades y los precios de cada una de las maquinarias y
equipos que se utilizarn en el proceso de produccin de la empresa, donde el costo de los activos
fijos en el rubro de maquinaria asciende a S/. 181785.25 (incluye IGV).
Elemento
Cantida
d
IGV
Computadora
1299
2598
396.3050847
2201.694915
Impresora
299
299
45.61016949
253.3898305
1159.9
2319.8
353.8677966
1965.932203
Lockers
189.9
379.8
57.93559322
S/.
853.72
321.8644068
Total
S/.
5,596.60
S/.
4,742.88
La inversin en muebles de oficina (como activos de la empresa) son S/. 5596.00. asimismo la
inversin en edificio (infraestructura), que incluye los acabados de la planta, son de S/.5353.00.
Elemento
Inversin en Edificios
Precio
Precio Total con
Unitario
IGV
Cantidad
IGV
Inodoro
S/. 196.00
S/. 980.00
S/. 149.49
S/. 830.51
Lavamanos + cao
S/. 60.80
S/. 243.20
S/. 37.10
S/. 206.10
Urinario
S/. 159.00
S/. 636.00
S/. 97.02
S/. 538.98
Botiquin
S/. 59.90
S/. 119.80
S/. 18.27
S/. 101.53
Porcelanato
100
S/. 20.90
S/. 2,090.00
S/. 318.81
S/. 1,771.19
60
S/. 6.00
S/. 360.00
S/. 54.92
S/. 305.08
14
S/. 6.00
S/. 84.00
S/. 12.81
S/. 71.19
140
S/. 6.00
Total
S/. 840.00
S/.
5,353.00
S/. 128.14
S/.
816.56
S/.
S/. 711.86
4,536.44
Elemento
Precio Unitario
IGV
S/. 569.70
S/. 86.90
S/. 482.80
Anaqueles
S/. 189.90
Silla
S/. 89.90
S/. 539.40
S/. 82.28
S/. 457.12
Silla giratoria
S/. 119.90
S/. 239.80
S/. 36.58
S/. 203.22
Mesa
S/. 69.90
S/. 139.80
S/. 21.33
S/. 118.47
Escoba
S/. 10.90
S/. 65.40
S/. 9.98
S/. 55.42
Tachos de basura
S/. 53.90
S/. 377.30
S/. 57.55
S/. 319.75
Trapeador
S/. 29.90
S/. 179.40
S/. 27.37
S/. 152.03
S/.
Total
2,110.80
S/.
321.99
S/.
1,788.81
Tal como muestra el cuadro siguiente, los costos de la inversin por cada uno de los
rubros en activos tangibles son:
Resumen
IGV
S/.
181,785.25
S/.
27,729.95
S/.
154,055.30
S/.
5,596.60
S/.
853.72
S/.
4,742.88
Inversin en Edificios
S/.
5,353.00
S/.
816.56
S/.
4,536.44
S/.
2,110.80
S/.
321.99
S/.
1,788.81
Total
S/.
194,845.65
S/.
29,722.22
S/.
165,123.43
Elemento
Terreno
Construccin
cantidad
600.00m2
Costo unitario
708.00
Costo total
424800.00
Total
Cantidad
Precio
Unitario
Precio Total.
S/. 380.00
S/. 380.00
13
S/. 25.00
S/. 325.00
S/. 5,000.00
S/. 5,000.00
S/. 165.40
S/. 165.40
16
1
1
1
S/. 18.88
S/. 380.00
S/. 106.00
S/. 200.00
S/. 302.08
S/. 380.00
S/. 106.00
S/. 200.00
1
1
S/. 539.00
S/. 1,500.00
S/. 539.00
S/. 1,500.00
S/. 8,517.48
S/. 425.87
S/. 17,840.83
Los montos del cuadro anterior muestran un costos de S/. 17840.83. Al final del cuadro se define
un rubro de improvistos, que conservadoramente y de acuerdo a las actividades realizadas, se
tom un 5%.
c) Depreciacin de activos
Para la depreciacin de los activos fijos se consider, segn Decreto Supremo N 064-2010-PCM,
las siguientes tasas de depreciacin 10%, 25%, 20% Y 10 % para maquinaria- equipo, muebles de
oficina, edificio Y muebles y enseres respectivamente. En el caso del 20% del rubro de edificios se
consider la ley N30196.
Ao 1
Ao 2
Ao 3
Maquinaria y
equipos (10%)
S/. 181,785.25
S/. 18,178.53
S/. 18,178.53
S/. 18,178.53
S/. 18,178.53
Muebles de
Oficina- equipos
(25%)
S/. 5,596.60
S/. 1,399.15
S/. 1,399.15
S/. 1,399.15
S/. 1,399.15
Edificio (20%)
S/. 5,353.00
S/. 1,070.60
S/. 1,070.60
S/. 1,070.60
S/. 1,070.60
S/. 1,070.60
S/. 0.00
Muebles y
enseres (10%)
S/. 2,110.80
S/. 211.08
S/. 211.08
S/. 211.08
S/. 211.08
S/. 211.08
S/. 1,055.40
S/. 194,845.65
S/. 20,859.36
S/. 20,859.36
S/. 20,859.36
S/. 20,859.36
S/. 19,460.21
S/. 91,948.03
TOTAL
Ao 4
Valor
Residual
Descripcion
Ao 5
S/. 18,178.53
S/. 90,892.63
S/. 0.00
Finalmente, segn Decreto Supremo N 064-2010-PCM, los intangibles se deprecian a una tasa de
25% de forma lineal. Por lo tanto los activos intangibles de la empresa se deprecian antes de
cumplir los 5 aos.
Valor Inicial
Ao 1
Ao 2
Ao 3
Ao 4
Intangibles (25%)
S/. 17,840.83
S/. 4,460.21
S/. 4,460.21
S/. 4,460.21
S/. 4,460.21
TOTAL
S/. 17,840.83
S/. 4,460.21
S/. 4,460.21
S/. 4,460.21
S/. 4,460.21
Ao 5
S/. 0.00