Anexo 6.2.

Demanda Mensual Proyectada

2% ventas
Enero Febrero Marzo Abril Mayo Junio Julio Agosto Septiembre Octubre Noviembre Diciembre TOTAL
MESES 0 1 2 3 4 5 6 7 8 9 10 11 12
CANTIDAD 500 510 520 531 541 552 563 574 586 598 609 622 6,706
Oca 50.00% 250 255 260 265 271 276 282 287 293 299 305 311 3,353
Mashua 50.00% 250 255 260 265 271 276 282 287 293 299 305 311 3,353
100.00%

MESES 0 1 2 3 4 5 6 7 8 9 10 11 12
PRECIOS
Oca S/. 2.50 S/. 2.50 S/. 2.50 S/. 2.50 S/. 2.50 S/. 2.50 S/. 2.50 S/. 2.50 S/. 2.50 S/. 2.50 S/. 2.50 S/. 2.50
Mashua S/. 2.50 S/. 2.50 S/. 2.50 S/. 2.50 S/. 2.50 S/. 2.50 S/. 2.50 S/. 2.50 S/. 2.50 S/. 2.50 S/. 2.50 S/. 2.50

MESES 0 1 2 3 4 5 6 7 8 9 10 11 12 TOTAL
INGRESOS ### ### ### ### ### ### ### ### ### ### ### ### 16,765
Oca S/. 625.00 S/. 637.50 S/. 650.25 S/. 663.26 S/. 676.52 S/. 690.05 S/. 703.85 S/. 717.93 S/. 732.29 S/. 746.93 S/. 761.87 S/. 777.11 8,383
Mashua S/. 625.00 S/. 637.50 S/. 650.25 S/. 663.26 S/. 676.52 S/. 690.05 S/. 703.85 S/. 717.93 S/. 732.29 S/. 746.93 S/. 761.87 S/. 777.11 8,383

MESES 0 S/. 1.00 S/. 2.00 S/. 3.00 S/. 4.00 S/. 5.00 S/. 6.00 S/. 7.00 S/. 8.00 S/. 9.00 S/. 10.00 S/. 11.00 S/. 12.00
COSTOS VARIABLES
Oca S/. 0.45 S/. 0.45 S/. 0.45 S/. 0.45 S/. 0.45 S/. 0.45 S/. 0.45 S/. 0.45 S/. 0.45 S/. 0.45 S/. 0.45 S/. 0.45
Mashua S/. 0.54 S/. 0.54 S/. 0.54 S/. 0.54 S/. 0.54 S/. 0.54 S/. 0.54 S/. 0.54 S/. 0.54 S/. 0.54 S/. 0.54 S/. 0.54
 Capital de Trabajo
INGRESOS 1 2 3
INGRESOS
Mashua S/. 625.00 S/. 637.50 S/. 650.25
Oca S/. 625.00 S/. 637.50 S/. 650.25
TOTAL INGRESOS S/. 1,250.00 S/. 1,275.00 S/. 1,300.50
EGRESOS
Costo variable total Oca S/. 112.50 S/. 114.75 S/. 117.05
Costo variable total Mashua S/. 135.00 S/. 137.70 S/. 140.45
Servicios Básicos S/. 310.00 S/. 310.00 S/. 310.00
Gastos Gen. y Adm S/. 162.37 S/. 162.37 S/. 162.37
TOTAL EGRESOS S/. 719.87 S/. 724.82 S/. 729.87
SALDO MENSUAL S/. 530.13 S/. 550.18 S/. 570.63
SALDO ACUMULADO S/. 530.13 S/. 1,080.31 S/. 1,650.94
 FLUJO DE EFECTIVO NETO
AÑOS 0 1 2 3
Venta causa oca S/. 3,353.02 S/. 3,453.61 S/. 3,557.22
Venta causa mashua S/. 3,353.02 S/. 3,453.61 S/. 3,557.22
TOTAL INGRESOS S/. 6,706.04 S/. 6,907.23 S/. 7,114.44
Costo causa oca S/. 1,508.86 S/. 1,554.13 S/. 1,600.75
Costo causa mashua S/. 1,810.63 S/. 1,864.95 S/. 1,920.90
Gastos por Servicios Basicos S/. 310.00 S/. 310.00 S/. 310.00
Publicidad S/. 100.00 S/. 100.00 S/. 100.00
Gastos Generales y Administración S/. 1,948.38 S/. 1,948.38 S/. 1,948.38
Gastos de Interéses S/. 306.93 S/. 188.89 S/. 67.26
(-)Depreciación S/. 10,000.00 S/. 10,000.00 S/. 10,000.00
TOTAL EGRESOS S/. 5,984.80 S/. 5,966.35 S/. 5,947.29
UTILIDAD NETA ANTES PAT S/. 721.24 S/. 940.88 S/. 1,167.15
15% PAT $ - $ 141.13 $ 175.07
Utilidad antes IR $ 721.24 $ 799.75 $ 992.08
25% IR $ - $ 199.94 $ 248.02
Utilidad neta $ 721.24 $ 599.81 $ 744.06
(+)Depreciación $ 10,000.00 $ 10,000.00 $ 10,000.00
Inversion Inicial S/. -3,290.00
Préstamo S/. 12,000.00
Amortización del Préstamo S/. -3,880.77 S/. -3,998.80 S/. -4,120.43
Valor de Desecho
Capital de trabajo S/. -1,080.31
Flujo Efectivo Neto S/. 7,629.69 S/. 6,840.48 S/. 6,601.01 S/. 6,623.63

TIR 11%
VAN $ 22,576
Tasa de Descuento (CAPM) 16.41%

RF 3.69%
BETA DE LA INDUSTRIA 0.72
Prima por Riesgo 6.3%
CAPM 8.24%
RIESGO PAIS 8.17%
CAPM + RIESGO PAIS 16.41%
 Tabla de amortizacion DELIFRUT S.A.

Valor del Prestamo 12,000.00

Tiempo anos 3
Tasa 3.00%
N Pagos 36
Pagos mensuales 12

Interes Mens Pago interes Capital Pago Saldo Interes Capital

S/. 12,000.00
1 0.250% S/. 30.00 S/. 318.97 S/. 348.97 S/. 11,681.03
2 0.250% S/. 29.20 S/. 319.77 S/. 348.97 S/. 11,361.25
3 0.250% S/. 28.40 S/. 320.57 S/. 348.97 S/. 11,040.68
4 0.250% S/. 27.60 S/. 321.37 S/. 348.97 S/. 10,719.31
5 0.250% S/. 26.80 S/. 322.18 S/. 348.97 S/. 10,397.13
6 0.250% S/. 25.99 S/. 322.98 S/. 348.97 S/. 10,074.15
7 0.250% S/. 25.19 S/. 323.79 S/. 348.97 S/. 9,750.36
8 0.250% S/. 24.38 S/. 324.60 S/. 348.97 S/. 9,425.76
9 0.250% S/. 23.56 S/. 325.41 S/. 348.97 S/. 9,100.35
10 0.250% S/. 22.75 S/. 326.22 S/. 348.97 S/. 8,774.13
11 0.250% S/. 21.94 S/. 327.04 S/. 348.97 S/. 8,447.09
12 0.250% S/. 21.12 S/. 327.86 S/. 348.97 S/. 8,119.23 S/. 306.93 S/. 3,880.77
13 0.250% S/. 20.30 S/. 328.68 S/. 348.97 S/. 7,790.56
14 0.250% S/. 19.48 S/. 329.50 S/. 348.97 S/. 7,461.06
15 0.250% S/. 18.65 S/. 330.32 S/. 348.97 S/. 7,130.74
16 0.250% S/. 17.83 S/. 331.15 S/. 348.97 S/. 6,799.59
17 0.250% S/. 17.00 S/. 331.98 S/. 348.97 S/. 6,467.61
18 0.250% S/. 16.17 S/. 332.81 S/. 348.97 S/. 6,134.81
19 0.250% S/. 15.34 S/. 333.64 S/. 348.97 S/. 5,801.17
20 0.250% S/. 14.50 S/. 334.47 S/. 348.97 S/. 5,466.70
21 0.250% S/. 13.67 S/. 335.31 S/. 348.97 S/. 5,131.39
22 0.250% S/. 12.83 S/. 336.15 S/. 348.97 S/. 4,795.25
23 0.250% S/. 11.99 S/. 336.99 S/. 348.97 S/. 4,458.26
24 0.250% S/. 11.15 S/. 337.83 S/. 348.97 S/. 4,120.43 S/. 188.89 S/. 3,998.80
25 0.250% S/. 10.30 S/. 338.67 S/. 348.97 S/. 3,781.76
26 0.250% S/. 9.45 S/. 339.52 S/. 348.97 S/. 3,442.24
27 0.250% S/. 8.61 S/. 340.37 S/. 348.97 S/. 3,101.87
28 0.250% S/. 7.75 S/. 341.22 S/. 348.97 S/. 2,760.65
29 0.250% S/. 6.90 S/. 342.07 S/. 348.97 S/. 2,418.58
30 0.250% S/. 6.05 S/. 342.93 S/. 348.97 S/. 2,075.65
31 0.250% S/. 5.19 S/. 343.79 S/. 348.97 S/. 1,731.86
32 0.250% S/. 4.33 S/. 344.64 S/. 348.97 S/. 1,387.22
33 0.250% S/. 3.47 S/. 345.51 S/. 348.97 S/. 1,041.71
34 0.250% S/. 2.60 S/. 346.37 S/. 348.97 S/. 695.34
35 0.250% S/. 1.74 S/. 347.24 S/. 348.97 S/. 348.10
36 0.250% S/. 0.87 S/. 348.10 S/. 348.97 S/. - S/. 67.26 S/. 4,120.43
AÑO 1

AÑO 2

AÑO 3