PLAN NEGOCIO "panaderia y pasteleria delicias del valle sagrado" DE: Jiban Sallo Castillo

Cuadro 01

Proyección de Ventas en Unidades

Nota: Plan de ventas Pg.47 se llena solo las celdas en color amarillo
Nº Producto Mes 01 Mes 02Mes 03Mes 04Mes 05Mes 06Mes 07Mes 08Mes 09Mes 10Mes 11Mes 12 Total
Tortas
1 decoradas 270 280 300 300 450 400 300 300 300 300 300 350 3850
de
1.400kl
Nota: No llenar Cantidad de Materias Primas e Insumos
precio
Concepto unitario Mes 01 Mes 0 Mes 0 Mes 0 Mes 0 Mes 0 Mes 0 Mes 0 Mes 0 Mes 1 Mes 1 Mes 1 Total
pre-mezcla (kilo) 5.00 130.50 135.3 145.0 145.0 217.5 193.3 145.0 145.0 145.0 145.0 145.0 169.2 1860.8
huevo (kilo) 6.00 26.10 27.1 29.0 29.0 43.5 38.7 29.0 29.0 29.0 29.0 29.0 33.8 372.2
chantilli (litro) 12.00 90.00 93.3 100.0 100.0 150.0 133.3 100.0 100.0 100.0 100.0 100.0 116.7 1283.3
cajas (unidad) 1.40 270.00 280.0 300.0 300.0 450.0 400.0 300.0 300.0 300.0 300.0 300.0 350.0 3850.0
agua (Mt3) 3.13 10.00 10.4 11.1 11.1 16.7 14.8 11.1 11.1 11.1 11.1 11.1 13.0 142.6
elestricidad (KL Watt) 0.40 120.00 124.4 133.3 133.3 200.0 177.8 133.3 133.3 133.3 133.3 133.3 155.6 1711.1
frutas (kilo) 3.00 90.00 93.3 100.0 100.0 150.0 133.3 100.0 100.0 100.0 100.0 100.0 116.7 1283.3
Jalea 7.00 54.00 56.0 60.0 60.0 90.0 80.0 60.0 60.0 60.0 60.0 60.0 70.0 770.0
 PLAN NEGOCIO "CREACIONES ARTESNALES ANIWELS" DE: ANANI ABIGAIL CCOPA HUAMANHILLCA

Cuadro 02
Nota: Plan de inversión Pg.70 se llena solo las celdas en color amarillo

INVERSIÓNES INICIALES
Valor Unidades Costo Total
Unitario Requeridas Fijo (S/.) Variable(S/.)

1.- ACTIVO FIJO S/. 12,995.00

Infraestructura (pag 54.) S/. 0.00
Terreno S/. 0.00
Instalación eléctrica S/. 0.00
Instalación de agua y desagüe S/. 0.00
S/. 0.00
Maquinária y equipos (pag 54.) S/. 12,550.00
Horno industrial S/. 7,500.00 1 S/. 7,500.00
Batidora pastelera S/. 3,500.00 1 S/. 3,500.00
balanza S/. 50.00 1 S/. 50.00
concervadora S/. 1,500.00 1 S/. 1,500.00
S/. 0.00
S/. 0.00
Herramientas de mano (pag 54.) S/. 95.00
Tazones recipientes budineras S/. 5.00 10 S/. 50.00
herramientas de mano S/. 3.00 15 S/. 45.00
S/. 0.00
S/. 0.00
S/. 0.00
S/. 0.00
S/. 0.00
S/. 0.00
S/. 0.00
S/. 0.00
Muebles y enseres (pag 54.) S/. 350.00
mezas de trabajo S/. 250.00 1 S/. 250.00
repisas S/. 100.00 1 S/. 100.00
S/. 0.00
S/. 0.00
S/. 0.00
2.- GASTOS PRE OPERATIVOS/Costos de Instalación (pag. 52) S/. 360.00
Licencia de funcionamiento S/. 150.00 1 S/. 150.00
Talonario de boletas (ciento) S/. 30.00 1 S/. 30.00
Botiquin S/. 30.00 1 S/. 30.00
Extintor S/. 100.00 1 S/. 100.00
Carnet sanitario S/. 50.00 1 S/. 50.00
1 S/. 0.00
S/. 0.00
3.- CAPITAL DE TRABAJO INICIAL (Prevision de capital
de trabajo para los primeros meses de funcionamiento)
Según calculo de cuadro aumentado en la pag. 53
*Nota: Dependiendo del rubro, se esteblece el número de
meses de provisión de Capital de Trabajo el cual suma
S/. 4,921.40 1 S/. 4,921.40
(Materia Prima e insumos+Mano de Obra+ Costos
Administrativos+Gastos de Venta)

4.- COSTOS DE PRODUCCION S/. 3,426.40

Materia prima e insumos (pag. 57) duccion de 1°mes en Unidades 270 S/. 2,994.40
pre-mezcla (kilo) S/. 5.00 130.5 S/. 652.50
huevo (kilo) S/. 6.00 26.1 S/. 156.60
chantilli (litro) S/. 12.00 90 S/. 1,080.00
cajas (unidad) S/. 1.40 270 S/. 378.00
agua (Mt3) S/. 3.13 10 S/. 31.30
elestricidad (KL Watt) S/. 0.40 120 S/. 48.00
frutas (kilo) S/. 3.00 90 S/. 270.00
Jalea S/. 7.00 54 S/. 378.00
S/. 0.00
Mano de obra (pag. 57) S/. 432.00
Maestro repostero S/. 1.20 270 S/. 324.00
Decoradora S/. 0.40 270 S/. 108.00
S/. 0.00
4.- COSTOS ADMNISTRATIVO Y VENTAS S/. 1,495.00
Gastos administrativos (pag. 59) S/. 1,061.67
Administrador a 1/2 S/. 500.00 1 S/. 500.00
Luz S/. 40.00 1 S/. 40.00
Teléfono S/. 80.00 1 S/. 80.00
Transporte S/. 10.00 1 S/. 10.00
Alquiler de local S/. 500.00 1 S/. 400.00
Mantenimiento del local S/. 31.67 1 S/. 31.67
S/. 0.00
 PLAN NEGOCIO "CREACIONES ARTESNALES ANIWELS" DE: ANANI ABIGAIL CCOPA HUAMANHILLCA

S/. 0.00
Gastos de Ventas (pag. 59) S/. 433.33
Vendedor 1/2 tiempo S/. 350.00 1 S/. 350.00
Publicidad -volante(millar) S/. 83.33 1 S/. 83.33
S/. 0.00
S/. 0.00
S/. 0.00

TOTAL COSTO FIJO Y VARIABLE ### S/. 3,426.40

Costo Fijo Total
Costo variable total
Cuadro 03 pag 15

Insumos según las ventas o plan de producción

Proyecciones de ventas mensuales en Nuevos Soles
Nota: Indicar el Precio Unitario llenar solo las celdas en color amarillo
Nº Producto P.U. Mes 01 Mes 02 Mes 03 Mes 04 Mes 05 Mes 06 Mes 07 Mes 08 Mes 09 Mes 10 Mes 11 Mes 12 Total
Tortas
1 decoradas de S/. 30.00 S/. 8,100.00 S/. 8,400.00 S/. 9,000.00 S/. 9,000.00 S/. 13,500.00 S/. 12,000.00 S/. 9,000.00 S/. 9,000.00 S/. 9,000.00 S/. 9,000.00 S/. 9,000.00 S/. 10,500.00 S/. 115,500.00
1.400kl
precio Costo de materia prima e insumos
unitari
Concepto o Mes 01 Mes 02 Mes 03 Mes 04 Mes 05 Mes 06 Mes 07 Mes 08 Mes 09 Mes 10 Mes 11 Mes 12 Total
pre-mezcla (kilo) S/. 5.00 S/. 652.50 S/. 676.67 S/. 725.00 S/. 725.00 S/. 1,087.50 S/. 966.67 S/. 725.00 S/. 725.00 S/. 725.00 S/. 725.00 S/. 725.00 S/. 845.83 S/. 9,304.17
huevo (kilo) S/. 6.00 S/. 156.60 S/. 162.40 S/. 174.00 S/. 174.00 S/. 261.00 S/. 232.00 S/. 174.00 S/. 174.00 S/. 174.00 S/. 174.00 S/. 174.00 S/. 203.00 S/. 2,233.00
chantilli (litro) S/. 12.00 S/. 1,080.00 S/. 1,120.00 S/. 1,200.00 S/. 1,200.00 S/. 1,800.00 S/. 1,600.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,400.00 S/. 15,400.00
cajas (unidad) S/. 1.40 S/. 378.00 S/. 392.00 S/. 420.00 S/. 420.00 S/. 630.00 S/. 560.00 S/. 420.00 S/. 420.00 S/. 420.00 S/. 420.00 S/. 420.00 S/. 490.00 S/. 5,390.00
agua (Mt3) S/. 3.13 S/. 31.30 S/. 32.46 S/. 34.78 S/. 34.78 S/. 52.17 S/. 46.37 S/. 34.78 S/. 34.78 S/. 34.78 S/. 34.78 S/. 34.78 S/. 40.57 S/. 446.31
elestricidad (KL Watt) S/. 0.40 S/. 48.00 S/. 49.78 S/. 53.33 S/. 53.33 S/. 80.00 S/. 71.11 S/. 53.33 S/. 53.33 S/. 53.33 S/. 53.33 S/. 53.33 S/. 62.22 S/. 684.44
frutas (kilo) S/. 3.00 S/. 270.00 S/. 280.00 S/. 300.00 S/. 300.00 S/. 450.00 S/. 400.00 S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00 S/. 350.00 S/. 3,850.00
Jalea S/. 7.00 S/. 378.00 S/. 392.00 S/. 420.00 S/. 420.00 S/. 630.00 S/. 560.00 S/. 420.00 S/. 420.00 S/. 420.00 S/. 420.00 S/. 420.00 S/. 490.00 S/. 5,390.00
0

COSTOS S/. Pag. 20

Concepto Ene Feb Mar Abr May Jun Jul Ago Sep Oct Nov Dic Costo/año
Costos de producción S/. 3,426.40 S/. 3,553.30 S/. 3,807.11 S/. 3,807.11 S/. 5,710.67 S/. 5,076.15 S/. 3,807.11 S/. 3,807.11 S/. 3,807.11 S/. 3,807.11 S/. 3,807.11 S/. 4,441.63 S/. 48,857.93
Materia Prima e Insumos S/. 2,994.40 S/. 3,105.30 S/. 3,327.11 S/. 3,327.11 S/. 4,990.67 S/. 4,436.15 S/. 3,327.11 S/. 3,327.11 S/. 3,327.11 S/. 3,327.11 S/. 3,327.11 S/. 3,881.63 S/. 42,697.93
pre-mezcla (kilo) S/. 652.50 S/. 676.67 S/. 725.00 S/. 725.00 S/. 1,087.50 S/. 966.67 S/. 725.00 S/. 725.00 S/. 725.00 S/. 725.00 S/. 725.00 S/. 845.83 S/. 9,304.17
huevo (kilo) S/. 156.60 S/. 162.40 S/. 174.00 S/. 174.00 S/. 261.00 S/. 232.00 S/. 174.00 S/. 174.00 S/. 174.00 S/. 174.00 S/. 174.00 S/. 203.00 S/. 2,233.00
chantilli (litro) S/. 1,080.00 S/. 1,120.00 S/. 1,200.00 S/. 1,200.00 S/. 1,800.00 S/. 1,600.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,400.00 S/. 15,400.00
cajas (unidad) S/. 378.00 S/. 392.00 S/. 420.00 S/. 420.00 S/. 630.00 S/. 560.00 S/. 420.00 S/. 420.00 S/. 420.00 S/. 420.00 S/. 420.00 S/. 490.00 S/. 5,390.00
agua (Mt3) S/. 31.30 S/. 32.46 S/. 34.78 S/. 34.78 S/. 52.17 S/. 46.37 S/. 34.78 S/. 34.78 S/. 34.78 S/. 34.78 S/. 34.78 S/. 40.57 S/. 446.31
elestricidad (KL Watt) S/. 48.00 S/. 49.78 S/. 53.33 S/. 53.33 S/. 80.00 S/. 71.11 S/. 53.33 S/. 53.33 S/. 53.33 S/. 53.33 S/. 53.33 S/. 62.22 S/. 684.44
frutas (kilo) S/. 270.00 S/. 280.00 S/. 300.00 S/. 300.00 S/. 450.00 S/. 400.00 S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00 S/. 350.00 S/. 3,850.00
Jalea S/. 378.00 S/. 392.00 S/. 420.00 S/. 420.00 S/. 630.00 S/. 560.00 S/. 420.00 S/. 420.00 S/. 420.00 S/. 420.00 S/. 420.00 S/. 490.00 S/. 5,390.00
Mano de obra S/. 432.00 S/. 448.00 S/. 480.00 S/. 480.00 S/. 720.00 S/. 640.00 S/. 480.00 S/. 480.00 S/. 480.00 S/. 480.00 S/. 480.00 S/. 560.00 S/. 6,160.00
Maestro repostero S/. 324.00 S/. 336.00 S/. 360.00 S/. 360.00 S/. 540.00 S/. 480.00 S/. 360.00 S/. 360.00 S/. 360.00 S/. 360.00 S/. 360.00 S/. 420.00 S/. 4,620.00
Decoradora S/. 108.00 S/. 112.00 S/. 120.00 S/. 120.00 S/. 180.00 S/. 160.00 S/. 120.00 S/. 120.00 S/. 120.00 S/. 120.00 S/. 120.00 S/. 140.00 S/. 1,540.00
 COSTOS DE ADMINISTRACIÓN Y VENTAS S/. Pag. 21

Concepto Ene Feb Mar Abr May Jun Jul Ago Sep Oct Nov Dic Costo/año

### ### ### ### ### ### ### ### ### ### ### ###
Costos de administración y
ventas ###
Costos de administración S/. 766.00 S/. 766.00 S/. 766.00 S/. 766.00 S/. 766.00 S/. 766.00 S/. 766.00 S/. 766.00 S/. 766.00 S/. 766.00 S/. 766.00 S/. 766.00 S/. 9,192.00
S/. 500.00 S/. 500.00 S/. 500.00 S/. 500.00 S/. 500.00 S/. 500.00 S/. 500.00 S/. 500.00 S/. 500.00 S/. 500.00 S/. 500.00 S/. 500.00 S/. 6,000.00
Administrador a 1/2
Luz S/. 20.00 S/. 20.00 S/. 20.00 S/. 20.00 S/. 20.00 S/. 20.00 S/. 20.00 S/. 20.00 S/. 20.00 S/. 20.00 S/. 20.00 S/. 20.00 S/. 240.00
Teléfono S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 480.00
Transporte S/. 96.00 S/. 96.00 S/. 96.00 S/. 96.00 S/. 96.00 S/. 96.00 S/. 96.00 S/. 96.00 S/. 96.00 S/. 96.00 S/. 96.00 S/. 96.00 S/. 1,152.00
Alquiler de local S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00 S/. 1,200.00
Mantenimiento del local S/. 10.00 S/. 10.00 S/. 10.00 S/. 10.00 S/. 10.00 S/. 10.00 S/. 10.00 S/. 10.00 S/. 10.00 S/. 10.00 S/. 10.00 S/. 10.00 S/. 120.00

Costos de ventas S/. 433.33 S/. 433.33 S/. 433.33 S/. 433.33 S/. 433.33 S/. 433.33 S/. 433.33 S/. 433.33 S/. 433.33 S/. 433.33 S/. 433.33 S/. 433.33 S/. 5,200.00
Vendedor 1/2 tiempo S/. 350.00 S/. 350.00 S/. 350.00 S/. 350.00 S/. 350.00 S/. 350.00 S/. 350.00 S/. 350.00 S/. 350.00 S/. 350.00 S/. 350.00 S/. 350.00 S/. 4,200.00
Publicidad -volante(millar) S/. 83.33 S/. 83.33 S/. 83.33 S/. 83.33 S/. 83.33 S/. 83.33 S/. 83.33 S/. 83.33 S/. 83.33 S/. 83.33 S/. 83.33 S/. 83.33 S/. 1,000.00
Cuadro 04
Punto de Equilibrio

Punto de equilibrio (cantidades) 1142

Costo Fijo total S/. 19,771.40

Margen de contribución S/. 17.31

Punto de equilibrio (soles S/.) ###

Cantidades 1142
Precio de Ventas S/. 30.00

margen de contribución S/. 17.31

Precio de venta S/. 30.00
Costo variable unitario S/. 12.69

Costo variable Unitario S/. 12.69

Costo variable total S/. 3,426.40

Unidades 270

Costo Fijo total S/. 19,771.40

Unidades producidas en 01 3850
Costo fijo unitario S/. 5.14

Precio de Ventas 30.00

Costo total unitario 17.83
Utilidad ###
 PUNTO DE EQUILIBRIO
Es el nivel de ventas en donde se cubren los costos, un nivel de ventas
superior
se cubrenalcostos,
equilibrio
y, a su vez, se obtienen ganancias. Si vendes más productos
o servicios
al nivel delsuperior
punto de equilibrio, entonces significa que empiezas a obtener
utilidades.

Cantidad Costo Fijo Total

Punto de Equilibrio =
Margen de contribución

Valor Punto de equilibrio en S/. = Cantidades (eq) x Precio de Ventas

Márgen de contribució Precio de venta - Costo variable unitario

Costos fijos: Son los que se mantienen invariables con cualquier nivel de
ventas. variables: Son los que se realizan proporcionalmente con el nivel de
Costos variables:
ventas de una empresa.
margen de contribución.- Muestra cómo contribuyen los precios de los productos o
servicios a cubrir los costos fijos y a generar utilidades.
Cuadro 05
FLUJO DE CAJA
CONCEPTO Mes 0 Mes 01 Mes 02 Mes 03 Mes 04 Mes 05 Mes 06

A. INGRESOS S/. 0.00 ### ### ### ### ### ###

VENTAS S/. 0.00 S/. 8,100.00 S/. 8,400.00 S/. 9,000.00 S/. 9,000.00 S/. 13,500.00 S/. 12,000.00
B. COSTOS DE INVERSIÓN S/. 18,276.40 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
Terrenos e infraestructura S/. 0.00
Máquina y Equipos S/. 12,550.00
Herramientas S/. 95.00
Muebles y enseres S/. 350.00
Gastos Pre Operativos S/. 360.00
Capital de trabajo inicial S/. 4,921.40
C. COSTOS DE PRODUCCION S/. 0.00 S/. 3,426.40 S/. 3,553.30 S/. 3,807.11 S/. 3,807.11 S/. 5,710.67 S/. 5,076.15
Cambio en Materia Prima e insumos S/. 2,994.40 S/. 3,105.30 S/. 3,327.11 S/. 3,327.11 S/. 4,990.67 S/. 4,436.15
Cambio en Mano de Obra S/. 432.00 S/. 448.00 S/. 480.00 S/. 480.00 S/. 720.00 S/. 640.00
D. Costos Administ. y ventas S/. 0.00 S/. 1,495.00 S/. 1,495.00 S/. 1,495.00 S/. 1,495.00 S/. 1,495.00 S/. 1,495.00
Gastos administrativos S/. 1,061.67 S/. 1,061.67 S/. 1,061.67 S/. 1,061.67 S/. 1,061.67 S/. 1,061.67
Gastos de Ventas S/. 433.33 S/. 433.33 S/. 433.33 S/. 433.33 S/. 433.33 S/. 433.33

E. SUB TOTAL ### ### ### ### ### ### ###

F. DEPRESIACION (pag. 61) S/. 156.80 S/. 156.80 S/. 156.80 S/. 156.80 S/. 156.80 S/. 156.80
G. TOTAL BRUTO
H. Impuesto a la renta* (RUS CAT.
### ### ### ### ### ### ###
A)
Ver pag. 75 S/. 200.00 S/. 200.00 S/. 200.00 S/. 200.00 S/. 400.00 S/. 200.00
I. FLUJO DE CAJA ECONOMICO ### S/. 2,821.80 S/. 2,994.90 S/. 3,341.09 S/. 3,341.09 S/. 5,737.53 S/. 5,072.05
Servicio de deuda (pag. 68) S/. 9,000.00 S/. 1,012.50 S/. 1,012.50 S/. 1,012.50 S/. 1,012.50 S/. 1,012.50 S/. 1,012.50
Principal S/. 9,000.00
Pago mensual /Amortización S/. 750.00 S/. 750.00 S/. 750.00 S/. 750.00 S/. 750.00 S/. 750.00
Intereses S/. 262.50 S/. 262.50 S/. 262.50 S/. 262.50 S/. 262.50 S/. 262.50
H. FLUJO DE CAJA FINANCIER -S/. 9,276.40 S/. 1,809.30 S/. 1,982.40 S/. 2,328.59 S/. 2,328.59 S/. 4,725.03 S/. 4,059.55
* El Impuesto a la renta se paga deacuerdo al regimen tributario al cual se haya acogido (RUS,RER o RG)
Evaluación Económica del Negocio
TIR 16% mensual Coste de Capital anual 9%
VAN ### Mayor riqueza neta Coste de Capital mensual 0.72%
 Mes 07 Mes 08 Mes 09 Mes 10 Mes 11 Mes 12 LIQUIDACIÓN

### ### ### ### ### ###

S/. 9,000.00 S/. 9,000.00 S/. 9,000.00 S/. 9,000.00 S/. 9,000.00 S/. 10,500.00
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 11,113.40

S/. 3,807.11 S/. 3,807.11 S/. 3,807.11 S/. 3,807.11 S/. 3,807.11 S/. 4,441.63 S/. 0.00
S/. 3,327.11 S/. 3,327.11 S/. 3,327.11 S/. 3,327.11 S/. 3,327.11 S/. 3,881.63
S/. 480.00 S/. 480.00 S/. 480.00 S/. 480.00 S/. 480.00 S/. 560.00
S/. 1,495.00 S/. 1,495.00 S/. 1,495.00 S/. 1,495.00 S/. 1,495.00 S/. 1,495.00
S/. 1,061.67 S/. 1,061.67 S/. 1,061.67 S/. 1,061.67 S/. 1,061.67 S/. 1,061.67
S/. 433.33 S/. 433.33 S/. 433.33 S/. 433.33 S/. 433.33 S/. 433.33

### ### ### ### ### ###

S/. 156.80 S/. 156.80 S/. 156.80 S/. 156.80 S/. 156.80 S/. 156.80 ###
### ### ### ### ### ###

S/. 200.00 S/. 200.00 S/. 200.00 S/. 200.00 S/. 200.00 S/. 200.00
S/. 3,341.09 S/. 3,341.09 S/. 3,341.09 S/. 3,341.09 S/. 3,341.09 S/. 4,206.57
S/. 1,012.50 S/. 1,012.50 S/. 1,012.50 S/. 1,012.50 S/. 1,012.50 S/. 1,012.50

S/. 750.00 S/. 750.00 S/. 750.00 S/. 750.00 S/. 750.00 S/. 750.00
S/. 262.50 S/. 262.50 S/. 262.50 S/. 262.50 S/. 262.50 S/. 262.50
S/. 2,328.59 S/. 2,328.59 S/. 2,328.59 S/. 2,328.59 S/. 2,328.59 S/. 3,194.07