FLUJO DE CAJA DEL PROYECTO DE PRODUCCION PULPA DE CAMU CAMU

0 1 2 3 4 5 6 7
(+) INGRESOS AFECTOS A IMPUESTO 6,935,000.00 6,935,000.00 6,935,000.00 6,935,000.00 7,035,000.00 8,322,000.00 8,322,000.00
Venta de harina de papa 6,935,000.00 6,935,000.00 6,935,000.00 6,935,000.00 6,935,000.00 8,322,000.00 8,322,000.00
Venta de Maquinaria 100,000.00
(-) EGRESOS AFECTOS A IMPUESTOS 6,128,748.00 6,128,748.00 6,128,748.00 6,128,748.00 6,128,748.00 6,318,748.00 6,318,748.00
COSTOS VARIABLES 3,156,748.00 3,156,748.00 3,156,748.00 3,156,748.00 3,156,748.00 3,346,748.00 3,346,748.00
materia prima 950,000.00 950,000.00 950,000.00 950,000.00 950,000.00 1,140,000.00 1,140,000.00
mano de obra directa ( Operarios y Ayudantes) 1,440,000.00 1,440,000.00 1,440,000.00 1,440,000.00 1,440,000.00 1,440,000.00 1,440,000.00
mano de obra indirecta ( Jefe de Produccin y Mantenimiento ) 240,000.00 240,000.00 240,000.00 240,000.00 240,000.00 240,000.00 240,000.00
costos indirectos de fabricacion 526,748.00 526,748.00 526,748.00 526,748.00 526,748.00 526,748.00 526,748.00
COSTOS FIJOS 2,972,000.00 2,972,000.00 2,972,000.00 2,972,000.00 2,972,000.00 2,972,000.00 2,972,000.00
gastos administrativo y venta 972,000.00 972,000.00 972,000.00 972,000.00 972,000.00 972,000.00 972,000.00
costo de venta 1,000,000.00 1,000,000.00 1,000,000.00 1,000,000.00 1,000,000.00 1,000,000.00 1,000,000.00
costos de mantenimiento 1,000,000.00 1,000,000.00 1,000,000.00 1,000,000.00 1,000,000.00 1,000,000.00 1,000,000.00
(-) GASTOS NO DESEMBOLDABLES 328,800.00 328,800.00 328,800.00 328,800.00 328,800.00 300,000.00 300,000.00
Depreciacion Obra Fsica 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00
Depreciacion maquinaria y Equipo 200,000.00 200,000.00 200,000.00 200,000.00 200,000.00
Depreciacion maquinaria de reemplazo( 5 aos) 200,000.00 200,000.00
Amortizacion de los Activos Intangibles 28,800.00 28,800.00 28,800.00 28,800.00 28,800.00
Valor libro de maquinas 0.00
(=) UTILIDAD ANTES DE IMPUESTO 477,452.00 477,452.00 477,452.00 477,452.00 577,452.00 1,703,252.00 1,703,252.00
(-) IMPUESTO (18%) 85,941.36 85,941.36 85,941.36 85,941.36 103,941.36 306,585.36 306,585.36
(=) UTILIDAD DESPUES DE IMPUESTO 391,510.64 391,510.64 391,510.64 391,510.64 473,510.64 1,396,666.64 1,396,666.64
(+) AJUSTES POR GASTOS NO DESEMBOLSABLES 328,800.00 328,800.00 328,800.00 328,800.00 328,800.00 300,000.00 300,000.00
Depreciacion Obra Fsica 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00
Depreciacion maquinaria y Equipo 200,000.00 200,000.00 200,000.00 200,000.00 200,000.00
Depreciacion maquinaria de reemplazo ( 5 aos ) 200,000.00 200,000.00
Amortizacion de los Activos Intangibles 28,800.00 28,800.00 28,800.00 28,800.00 28,800.00
Valor libro de maquinas 0.00
(-) EGRESOS NO AFECTOS A IMPUESTOS 6,765,814.00 0.00 0.00 0.00 0.00 1,000,000.00 0.00 0.00
Inversin Tangible 4,000,000.00
inversion Intangible 144,000.00
Capital de Trabajo 2,621,814.00
Reinversin (Mquina de reemplazo) 1,000,000.00
(+) BENEFICIOS NO AFECTOS A IMPUESTOS
Recuperacion de Capital de Trabajo
valor de desecho
(=) FLUJO DE CAJA -6,765,814.00 720,310.64 720,310.64 720,310.64 720,310.64 -197,689.36 1,696,666.64 1,696,666.64

Flujos Actualizados -6,765,814.00 648753.165811042 584304.39143569 526258.1207202 473978.3128166 -117160.60249226 905637.6766796 815669.347635
COK 11%

VAN S/. 2,233,764.85

TIR 16%
 8 9 10
8,322,000.00 8,322,000.00 8,422,000.00
8,322,000.00 8,322,000.00 8,322,000.00
100,000.00
6,318,748.00 6,318,748.00 6,318,748.00
3,346,748.00 3,346,748.00 3,346,748.00
1,140,000.00 1,140,000.00 1,140,000.00
1,440,000.00 1,440,000.00 1,440,000.00
240,000.00 240,000.00 240,000.00
526,748.00 526,748.00 526,748.00
2,972,000.00 2,972,000.00 2,972,000.00
972,000.00 972,000.00 972,000.00
1,000,000.00 1,000,000.00 1,000,000.00
1,000,000.00 1,000,000.00 1,000,000.00
300,000.00 300,000.00 300,000.00
100,000.00 100,000.00 100,000.00

200,000.00 200,000.00 200,000.00

0.00
1,703,252.00 1,703,252.00 1,803,252.00
306,585.36 306,585.36 324,585.36
1,396,666.64 1,396,666.64 1,478,666.64
300,000.00 300,000.00 300,000.00
100,000.00 100,000.00 100,000.00

200,000.00 200,000.00 200,000.00

0.00
0.00 0.00 1,000,000.00

1,000,000.00
9,943,078.55
0.00
9,943,078.55
1,696,666.64 1,696,666.64 10,721,745.19

734638.6991223 661657.839433 3765841.90109

Valor de Desecho
8,749,909.12
1,093,738.64
9,943,078.55
 COSTO VARIABLE

Materia Prima

Cantidad(TM) Precios
(soles/TM)
Papa 1,900 500
total

Mano de Obra Directa

Cargo Nmero de Puestos Unitario (S/.)

Operarios 20 3000
Ayudantes 30 2000

Mano de Obra Indirecta

Cargo Nmero de Puestos Unitario (S/.)

JEFE DE PRODUCCION 2 5000

MANTENIMIENTO 5 2000

Costos Indirectos de Produccin

CONCEPTO Costo Anual S/

Agua Potable 100,000.00
Energia Electica 300,000.00
Servicios 100,000.00
Sachets, Bolsas 4,048.80
Etiquetas 2,699.20
Preservantes 10,000.00
Costo de cajas 10,000.00
otros 50,000.00
TOTAL S/. 526,748.00

COSTOS VARIABLES TOTALES

S/. 3,156,748.00
E

Total en soles

S/. 950,000.00
S/. 950,000.00

Remuneracin Total (S/.) Total Anual(S/.)

60,000 720,000
60000 S/. 720,000.00
Total S/. 1,440,000.00

Remuneracin Total (S/.) Total Anual(S/.)

10,000 120,000
10,000 120,000
TOTAL S/. 240,000.00
 COSTO FIJO

puesto sub area n de trab sueldo x trab

Sueldo por
PUESTO Sub rea N de trabajadores trabajador(S/.)

Gerente General 1 20,000.00

Secretaria
Ejecutiva 1 5,000.00
Gerencia de Ventas 1 5,000.00
comercializacin Exportaciones 1 5,000.00
administrador 1 5,000.00
Finanzas 1 5,000.00
Contabilidad 2 5,000.00

Logstica 1 5,000.00
Gerencia de
administracin y
finanzas Sistemas
RR.HH Bienestar 1 5,000.00
social 1 2,500.00
salud y seguridad
ocupacional 1 6,000.00
Gerencia de servicios generales y 5
Recursos Humanos seguridad 1,500.00
TOTAL 16

Comision de Ventas 1,000,000.00

Costos de Mantenimiento S/. 1,000,000.00

COSTOS FIJO TOTALES

S/. 2,972,000.00
total total anual

Total Total Anual (S/.)

Mensual(S/.)

20,000.00 240,000.00
60,000.00
5,000.00
5,000.00 60,000.00
5,000.00 60,000.00
5,000.00 60,000.00
5,000.00 60,000.00
10,000.00 120,000.00
60,000.00
5,000.00
60,000.00
5,000.00
2,500.00 30,000.00
72,000.00
6,000.00
90,000.00
7,500.00
81,000.00 972,000.00
 INVERSION INICIAL

PRESUPUESTO DE INVERSION INCIAL

concepto costo
inversion fija
terreno S/. 1,000,000.00
obra civil S/. 2,000,000.00
maquinaria y equipo S/. 1,000,000.00
subtotal S/. 4,000,000.00
inversion intangible
constitucion de la empresa S/. 6,000.00
licencia de funcionamiento S/. 15,000.00
certificacion de calidad S/. 73,000.00
puesta en marcha ( 10% de S/. 50,000.00
maquinaria y equipo)
subtotal S/. 144,000.00
capital de trabajo
S/. 1,578,374.00
equivalente 6 de CV
subtotal S/. 1,578,374.00
Total S/. 5,722,374.00
 1 2
obra fisica 100,000.00 100,000.00
maquinaria y equipos 200,000.00 200,000.00
maquinaria y equipo de reemplazo
depreciacion 300,000.00 300,000.00

obras 2,000,000
Maquinaria y equipos 1,000,000

Aos

Amortizacion de Intangibles 5

Concepto Costo
Inversin Intangible
constitucin de la empresa S/. 6,000.00
licencia de funcionamiento S/. 15,000.00
certificacin de calidad S/. 73,000.00
puesta en marcha S/. 50,000.00
subtotal S/. 144,000.00
 DEPRECIACION

3 4 5 6 7 8
100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00
200,000.00 200,000.00 200,000.00
200,000.00 200,000.00 200,000.00
300,000.00 300,000.00 300,000.00 300,000.00 300,000.00 300,000.00

Aos
20
5

amortizacion de
intangilbles S/. 28,800.00
 9 10
100,000.00 100,000.00

200,000.00 200,000.00
300,000.00 300,000.00
 0 1
Beneficios 6,935,000.00
Costos 6,765,814.00 6,128,748.00
FLUJO CAJA 6,765,814.00 806,252.00
Valor Actual - 6,765,814.00 726,156.89
COK 11%

VAN
TIR

0 1
BENEF 6,935,000.00
COSTO 6,765,814.00 6,128,748.00
VALOR ACTUAL BENEFICIO 6246059.62352517
VALOR ACTUAL COSTOS 6765814 5519902.72899216

B/C 1.0159776328
 BENEFICIO - COSTO

2 3 4 5 6
6,935,000.00 6,935,000.00 6,935,000.00 7,035,000.00 8,322,000.00
6,128,748.00 6,128,748.00 6,128,748.00 6,128,748.00 6,318,748.00
806,252.00 806,252.00 806,252.00 906,252.00 2,003,252.00
654,018.64 589,046.78 530,529.39 537,090.26 1,069,285.18

690,711.96140
13%

2 3 4 5 6
6,935,000.00 6,935,000.00 6,935,000.00 7,035,000.00 8,322,000.00
6,128,748.00 6,128,748.00 6,128,748.00 6,128,748.00 6,318,748.00
5625560.32020641 5066702.9813622 4563363.938901 4169292.8670163 4442072.8077308
4971541.68152046 4477656.2023962 4032834.551379 3632202.6041422 3372787.6315433
 7 8 9 10
8,322,000.00 8,322,000.00 8,322,000.00 8,422,000.00
6,318,748.00 6,318,748.00 6,318,748.00 6,318,748.00
2,003,252.00 2,003,252.00 2,003,252.00 2,103,252.00
963,059.69 867,386.92 781,218.51 738,733.70

7 8 9 10
8,322,000.00 8,322,000.00 8,322,000.00 8,422,000.00
6,318,748.00 6,318,748.00 6,318,748.00 6,318,748.00
4000786.1008113 3603337.927417 3245373.2571532 2958093.1035399
3037726.4086673 2735951.012039 2464154.7437984 2219359.4017819
LATA 266632500 0.5 133316250.00
CARTON 2666325 0.2 533265.00
133849515

35,672.00 58413642
93,037.00 120000
12,000.00 48000
533,265.00 133990224
133316250 192571866
133,990,224.00
ao 1 2 3 4 5 6 7
Producto 212581600 212581600
principal
subproducto

Unidad de venta Cantidad Peso Precio Produccin diProduccin anual

Bolsa 01 bolsas 0.25 kg 3.5 dlares 8.75 soles 66562 unid. 24 295 040 unid.
Caja 20 bolsas 5 kg 70 dlares 175 3328 1214752

Unidad de venta Cantidad Peso Precio Produccin diProduccin anual

Bolsa 01 bolsas 10 kg 1.00 416 151844
8 9 10

125000