PERSONAL
Chofer S/. 220.00
Auxiliar General S/. 240.00
Auxiliar de Planta S/. 220.00
Total Salarios S/. 680.00
SERVICIOS BASICOS
Energa S/. 40.00
Agua S/. 20.00
Telfono S/. 35.00
Total Serv. Bsicos S/. 95.00
TOTAL S/. 775.00
GASTOS
COMPRA DE MATERIA PRIMA S/. 4,430.50 S/. 53,166.00
UTILIDAD BRUTA EN VENTAS S/. 2,046.66 S/. 24,559.92
GASTOS ADMINISTRATIVOS
SUELDOS S/. 680.00 S/. 8,160.00 0.153
SERVICIOS BASICOS S/. 95.00 S/. 1,140.00 0.021
GASTOS DE SECADO
GAS S/. 40.00 S/. 480.00 0.009
COMBUSTIBLE S/. 20.00 S/. 240.00 0.005
OTROS GASTOS
SAQUILLOS S/. 100.00 S/. 1,200.00 0.023
PASADORES S/. 4.00 S/. 48.00 0.001
PUBLICIDAD S/. 250.00 S/. 3,000.00 0.056
ETIQUETAS S/. 6.00 S/. 72.00 0.001
TOTAL GASTOS OPERACIONALES S/. 5,751.50 S/. 15,852.00
UTILIDAD ANTES DE IMPUESTOS S/. 725.66 S/. 8,707.92
PARTICIPACION DE TRABAJADORES 15%
IMPUESTO A LA RENTA 25%
UTILIDAD NETA
FLUJO DE CAJA
2013 2014 2015 2016 2017
S/. 77,725.92 S/. 81,612.22 S/. 85,692.83 S/. 89,977.47 S/. 94,476.34
S/. 77,725.92 S/. 81,612.22 S/. 85,692.83 S/. 89,977.47 S/. 94,476.34
S/. 53,166.00 S/. 55,824.30 S/. 58,615.52 S/. 61,546.29 S/. 64,623.61
S/. 24,559.92 S/. 25,787.92 S/. 27,077.31 S/. 28,431.18 S/. 29,852.74
S/. 912.00 S/. 957.60 S/. 1,005.48 S/. 1,055.75 S/. 1,108.54
S/. 480.00 S/. 504.00 S/. 529.20 S/. 555.66 S/. 583.44
S/. 120.00 S/. 126.00 S/. 132.30 S/. 138.92 S/. 145.86
S/. 8,160.00 S/. 8,568.00 S/. 8,996.40 S/. 9,446.22 S/. 9,918.53
S/. 1,140.00 S/. 1,197.00 S/. 1,256.85 S/. 1,319.69 S/. 1,385.68
S/. 480.00 S/. 504.00 S/. 529.20 S/. 555.66 S/. 583.44
S/. 240.00 S/. 252.00 S/. 264.60 S/. 277.83 S/. 291.72
S/. 1,200.00 S/. 1,260.00 S/. 1,323.00 S/. 1,389.15 S/. 1,458.61
S/. 48.00 S/. 50.40 S/. 52.92 S/. 55.57 S/. 58.34
S/. 3,000.00 S/. 3,150.00 S/. 3,307.50 S/. 3,472.88 S/. 3,646.52
S/. 72.00 S/. 75.60 S/. 79.38 S/. 83.35 S/. 87.52
S/. 15,852.00 S/. 16,644.60 S/. 17,476.83 S/. 18,350.67 S/. 19,268.21
S/. 8,707.92 S/. 9,143.32 S/. 9,600.48 S/. 10,080.51 S/. 10,584.53
S/. 1,306.19 S/. 1,371.50 S/. 1,440.07 S/. 1,512.08 S/. 1,587.68
S/. 1,850.43 S/. 1,942.95 S/. 2,040.10 S/. 2,142.11 S/. 2,249.21
S/. 5,551.30 S/. 5,828.86 S/. 6,120.31 S/. 6,426.32 S/. 6,747.64
UTILIZO LA TASA DEL BCO. COSTO BENEFICIO, MINIMO Q ESPERAS GANAR DE TU PROYECTO. TIENE Q POR LO ME
PROYECTO. TIENE Q POR LO MENOS Q SER IGUAL A O. XQ TIENE QUE SER IGUAL O MAYOR A LO GENERARA LA INVERSION EN
NERARA LA INVERSION EN EL BANCP
EJEMPLO DE ANALISIS DE SENSIBILIDAD DEL PROYECTO
TASA DE CRECIMIENTO
TASA DE RENDIMIENTO ESPERADA
CENTRO DE ACOPIO D
FLUJO DE CAJA PROYEC
INGRESOS
INGRESO POR VENTAS S/. 6,477.16
(=)TOTAL DE INGRESOS S/. 6,477.16 S/. 77,725.92
GASTOS
COMPRA DE MATERIA PRIMA S/. 4,430.50 S/. 53,166.00
UTILIDAD BRUTA EN VENTAS S/. 2,046.66 S/. 24,559.92
GASTOS ADMINISTRATIVOS
SUELDOS S/. 680.00 S/. 8,160.00
SERVICIOS BASICOS S/. 95.00 S/. 1,140.00
GASTOS DE SECADO
GAS S/. 40.00 S/. 480.00
COMBUSTIBLE S/. 20.00 S/. 240.00
OTROS GASTOS
SAQUILLOS S/. 100.00 S/. 1,200.00
AGUJETAS S/. 4.00 S/. 48.00
PUBLICIDAD S/. 250.00 S/. 3,000.00
ETIQUETAS S/. 6.00 S/. 72.00
TOTAL GASTOS OPERACIONALES S/. 5,751.50 S/. 15,852.00
UTILIDAD ANTES DE IMPUESTOS S/. 725.66 S/. 8,707.92
PARTICIPACION DE TRABAJADORES 15%
IMPUESTO A LA RENTA 25%
UTILIDAD NETA
TASA DE RENDIMIENTO ESPERADA
VAN
TIR
TABLA PARA SACAR LOS VALORES - ESTA RELACIONADA
libras precio ingreso quincenal
28.66 113.00 3238.58
28.66 120.00 3439.20
28.66 105.15 3013.54
28.66 110.00 3152.60
28.66 104.20 2986.37
28.66 106.00 3037.96
ANALISIS DE SENSIBILIDAD
70%
60%
% TIR
50%
40%
30%
20%
60%
% TIR
50%
40%
30%
20%
10%
0%
S/. 12,000.00 S/. 10,000.00 S/. 9,091.50
INVERSION
S/. 30,000.00
S/. 25,000.00
S/. 20,000.00
VAN
S/. 5,000.00
S/. 0.00
104.20 105.15
S/. -5,000.00 PRECIOS
Chart Title
S/. 30,000.00
S/. 25,000.00
S/. 20,000.00
S/. 15,000.00
Chart Title
S/. 30,000.00
S/. 25,000.00
S/. 20,000.00
S/. 15,000.00
S/. 10,000.00
S/. 5,000.00
S/. 0.00
1 2
S/. -5,000.00
PESIMISTA PROBABLE OPTIMISTA
0.03
0.072
%
0.01715382 S/. 912.00 S/. 939.36 S/. 967.54 S/. 996.57
0.009028326 S/. 480.00 S/. 494.40 S/. 509.23 S/. 524.51
0.002257082 S/. 120.00 S/. 123.60 S/. 127.31 S/. 131.13
UTILIZO LA TASA DEL BCO. COSTO BENEFICIO, MINIMO Q ESPERAS GANAR DE TU PRO
ES - ESTA RELACIONADA
ing. Anual tir van
S/. 77,725.92 57% S/. 13,852.45
S/. 82,540.80 94% S/. 26,201.24 Bajo el supuesto de que la produccin crece 0.03 anua
S/. 72,325.00 7% S/. 0.00
S/. 75,662.40 39% S/. 8,560.11
S/. 71,672.93 0% -S/. 1,671.74
S/. 72,911.04 13% S/. 1,503.66
CIO
TIR VAN
0% S/. -1,671.74
7% S/. 0.00
13% S/. 1,503.66
39% S/. 8,560.11
57% S/. 13,852.45
94% S/. 26,201.24
ecios
VAN
S/. -1,671.74
S/. 0.00
S/. 1,503.66
S/. 8,560.11
S/. 13,852.45
S/. 26,201.24
ANALISIS DE SE
IBILIDAD
70%
Chart
70%
60%
60%
50%
50%
10%
30%
70%
60%
60%
50%
50%
%TIR
TIR/ CRE (5%) 30%
40%
TIR/ CRE (10%)
20%
10%
30%
0%
1
TIR/ CRE (3%)
20%
10%
S/. 9,091.50
0% INVERSIO
S/. 12,000.00 S/. 10,00
N
ANALISIS DE SENSIBILIDAD - TIR
100%
90%
80%
70%
TIR
PESIMI
60%
PESIMISTA PROBA
50%
PROBABLE OPTIMI
40%
OPTIMISTA
30%
20%
10%
0%
104.20 105.15
105.15
PRECIOS
2
STA
2017
S/. 87,481.21
S/. 87,481.21
S/. 59,838.80
S/. 27,642.41
S/. 1,026.46
S/. 540.24
S/. 135.06
S/. 9,184.15
S/. 1,283.08
S/. 540.24
S/. 270.12
S/. 1,350.61
S/. 54.02
S/. 3,376.53
S/. 81.04
S/. 17,841.57
S/. 9,800.84
S/. 1,470.13
S/. 2,082.68
S/. 6,248.04
O Q ESPERAS GANAR DE TU PROYECTO. TIENE Q POR LO MENOS Q SER IGUAL A O. XQ TIENE QUE SER IGUAL O MAYOR A LO
ue la produccin crece 0.03 anualmente
ANALISIS DE SENSIBILIDAD
Chart Title
0%
0%
0%
0%
0%
TIR/ CRE
0% (10%)
0%
0%
0%
0%
0%
0%
TIR/ CRE
0% (10%)
0%
0%
1 2 3
TIR/ CRE (3%) TIR/ CRE (5%) TIR/ CRE (10%)
LIDAD - TIR
PESIMISTA
PROBABLE
OPTIMISTA
105.15
QUE SER IGUAL O MAYOR A LO GENERARA LA INVERSION EN EL BANCP
FACULTAD DE INGENIERIA ECONOMICA- UNIVERSIDAD NACIONAL DEL ALTIPLANO
INGRESOS
INGRESO POR VENTAS S/. 75,348.00 S/. 79,115.40 S/. 83,071.17 S/. 87,224.73 S/. 91,585.96
(=)TOTAL DE INGRESOS S/. 75,348.00 S/. 79,115.40 S/. 83,071.17 S/. 87,224.73 S/. 91,585.96
GASTOS
COMPRA DE MATERIA PRIMA S/. 53,166.00 S/. 55,824.30 S/. 58,615.52 S/. 61,546.29 S/. 64,623.61
UTILIDAD BRUTA EN VENTAS S/. 22,182.00 S/. 23,291.10 S/. 24,455.66 S/. 25,678.44 S/. 26,962.36
% GASTOS DE RECORRIDO
0.017 COMBUSTIBLE S/. 912.00 S/. 957.60 S/. 1,005.48 S/. 1,055.75 S/. 1,108.54
0.009 MOVILIZACION S/. 480.00 S/. 504.00 S/. 529.20 S/. 555.66 S/. 583.44
0.002 ALIMENTACION S/. 120.00 S/. 126.00 S/. 132.30 S/. 138.92 S/. 145.86
GASTOS ADMINISTRATIVOS
0.153 SUELDOS S/. 8,160.00 S/. 8,568.00 S/. 8,996.40 S/. 9,446.22 S/. 9,918.53
0.021 SERVICIOS BASICOS S/. 1,140.00 S/. 1,197.00 S/. 1,256.85 S/. 1,319.69 S/. 1,385.68
GASTOS DE SECADO
0.009 GAS S/. 480.00 S/. 504.00 S/. 529.20 S/. 555.66 S/. 583.44
0.005 COMBUSTIBLE S/. 240.00 S/. 252.00 S/. 264.60 S/. 277.83 S/. 291.72
OTROS GASTOS
0.023 SAQUILLOS S/. 1,200.00 S/. 1,260.00 S/. 1,323.00 S/. 1,389.15 S/. 1,458.61
0.001 PASADORES S/. 48.00 S/. 50.40 S/. 52.92 S/. 55.57 S/. 58.34
0.056 PUBLICIDAD S/. 3,000.00 S/. 3,150.00 S/. 3,307.50 S/. 3,472.88 S/. 3,646.52
0.001 ETIQUETAS S/. 72.00 S/. 75.60 S/. 79.38 S/. 83.35 S/. 87.52
TOTAL GASTOS OPERACIONALES S/. 15,852.00 S/. 16,644.60 S/. 17,476.83 S/. 18,350.67 S/. 19,268.21
UTILIDAD ANTES DE IMPUESTOS S/. 6,330.00 S/. 6,646.50 S/. 6,978.83 S/. 7,327.77 S/. 7,694.15
PARTICIPACION DE TRABAJADORES 15% S/. 949.50 S/. 996.98 S/. 1,046.82 S/. 1,099.16 S/. 1,154.12
IMPUESTO A LA RENTA S/. 1,345.13 S/. 1,412.38 S/. 1,483.00 S/. 1,557.15 S/. 1,635.01
UTILIDAD NETA -S/. 12,000.00 S/. 4,035.38 S/. 4,237.14 S/. 4,449.00 S/. 4,671.45 S/. 4,905.02
TASA DE RENDIMIENTO ESPERADA S/. 0.067
VAN S/. 5,920.22
TIR 24%
PARA DETERMINAR LOS VALORES DE SENSIBILIDAD DEL TIR Y VAN RESPECTO AL CRECIMIENTO CONSIDERE 4%, 6% y 8%
VAN
$ 7,475.92
$ 13,205.84
$ 24,665.66
$ 28,485.61
$ 36,125.49
$ 43,765.38
% y 8%
0.03 TASA DE CRECIM
0.072 TASA DE RENDIM
DE CRECIMIENTO 0.03 TASA DE CRECIMIENTO
DE RENDIMIENTO ESPERADA 0.072 TASA DE RENDIMIENTO ESPERADA
0.03 TASA DE CRECIMIENTO 0.03 TASA DE CRECIM
0.072 TASA DE RENDIMIENTO ESPERADA 0.072 TASA DE RENDIM
DE CRECIMIENTO 0.03 TASA DE CRECIMIENTO
DE RENDIMIENTO ESPERADA 0.072 TASA DE RENDIMIENTO ESPERADA
0.03 TASA DE CRECIMIENTO 0.03 TASA DE CRECIM
0.072 TASA DE RENDIMIENTO ESPERADA 0.072 TASA DE RENDIM
DE CRECIMIENTO 0.03 TASA DE CRECIMIENTO
DE RENDIMIENTO ESPERADA 0.072 TASA DE RENDIMIENTO ESPERADA
0.03 TASA DE CRECIMIENTO 0.03 TASA DE CRECIM
0.072 TASA DE RENDIMIENTO ESPERADA 0.072 TASA DE RENDIM
DE CRECIMIENTO 0.03 TASA DE CRECIMIENTO
DE RENDIMIENTO ESPERADA 0.072 TASA DE RENDIMIENTO ESPERADA
0.03 TASA DE CRECIMIENTO 0.03 TASA DE CRECIM
0.072 TASA DE RENDIMIENTO ESPERADA 0.072 TASA DE RENDIM
DE CRECIMIENTO 0.03 TASA DE CRECIMIENTO
DE RENDIMIENTO ESPERADA 0.072 TASA DE RENDIMIENTO ESPERADA
0.03 TASA DE CRECIMIENTO 0.03 TASA DE CRECIM
0.072 TASA DE RENDIMIENTO ESPERADA 0.072 TASA DE RENDIM
DE CRECIMIENTO 0.03 TASA DE CRECIMIENTO
DE RENDIMIENTO ESPERADA 0.072 TASA DE RENDIMIENTO ESPERADA
0.03 TASA DE CRECIMIENTO 0.03 TASA DE CRECIM
0.072 TASA DE RENDIMIENTO ESPERADA 0.072 TASA DE RENDIM
DE CRECIMIENTO 0.03 TASA DE CRECIMIENTO
DE RENDIMIENTO ESPERADA 0.072 TASA DE RENDIMIENTO ESPERADA
0.03 TASA DE CRECIMIENTO 0.03 TASA DE CRECIM
0.072 TASA DE RENDIMIENTO ESPERADA 0.072 TASA DE RENDIM
DE CRECIMIENTO 0.03 TASA DE CRECIMIENTO
DE RENDIMIENTO ESPERADA 0.072 TASA DE RENDIMIENTO ESPERADA
0.03 TASA DE CRECIMIENTO 0.03 TASA DE CRECIM
0.072 TASA DE RENDIMIENTO ESPERADA 0.072 TASA DE RENDIM
DE CRECIMIENTO 0.03
DE RENDIMIENTO ESPERADA 0.072
COMO CALCULAR LA VARIACION PORCENTUAL
AO PROMEDIO VARIACION %
2002 1780.56 -
2003 1750.92 0.01664645
2004 1549.55 0.11500811
2005 1538.15 0.00735697
2006 1591.11 -0.03443097
2007 1998.22 -0.2558654
PROMEDIO -0.03025697
Informe de compatibilidad para flujo de caja y analisis sensibilidad.xls
Excel 97-2003