PROD 2003 2004 2005 2006 2007 2008

AÑO 1 2 3 4 5 6
A 8100 8400 8900 8800 9120 9230

AÑO 1 2 3 4 5 6
B 6000 6125 6345 6785 6980 7120

AA
10000
10000
9500 f(x) = 180.25x + 8106.6388888889
9500 f(x) = 180.25x + 8106.6388888889
R² = 0.9264659405
R² = 0.9264659405
9000
9000
A
8500
Linear (A)
8500

8000
8000

7500
7500

7000
7000
10 1 2 2 33 4 54 6 57 8 6 9 107 8 9

R= 0.95582 ACEPTABLE

Y 2012= 8062.2 + 186.92(10)

Y 2012= 9931.4
 2009 2010 2011

7 8 9
9456 9387 9678

7 8 9
7345 7657 8010

B
9000
8000
f(x) = 249.5166666667x + 5682.0833333333
7000 R² = 0.9877274281
6000
B
5000 Linear (B)
4000
3000
2000
1000
0
0 1 2 3 4 5 6 7 8 9 10

R= 0.99383 ACEPTABLE

Y 2012= 5682.1 + 249.52(10)

Y 2012= 8177.3
 PROYECCION DE VENTAS PRODUCTO A PARA L

AÑO 2012 2013 2014 2015

A 9910 10090 10270 10450

10 11 12 13

PROYECCION DE VENTAS PRODUCTO B PARA L

AÑO 2012 2013 2014 2015

B 8178 8427 8677 8926

PROYECCION DE LOS VALORES DE VENTA DEL

AÑO 2012 2013 2014 2015

A 700.00 714.00 728.28 742.85

PROYECCION DE LOS VALORES DE VENTA DEL

AÑO 2012 2013 2014 2015

B 1200.00 1212.00 1224.12 1236.36

PROYECCION DE INGRESOS POR VEN

AÑO 2012 2013 2014 2015

A S/. 6,937,000.00 S/. 7,204,260.00 S/. 7,479,435.60 S/. 7,762,736.52
B
TOTAL S/. 6,937,000.00 S/. 7,204,260.00 S/. 7,479,435.60 S/. 7,762,736.52
VENTAS PRODUCTO A PARA LOS AÑOS 2012 AL 2021 (CANTIDAD)

2016 2017 2018 2019 2020

10631 10811 10991 11171 11352

14 15 16 17 18

VENTAS PRODUCTO B PARA LOS AÑOS 2012 AL 2021 (CANTIDAD)

2016 2017 2018 2019 2020

9176 9425 9675 9924 10174

E LOS VALORES DE VENTA DEL PRODUCTO A (AÑOS 2012 AL 2021)

2016 2017 2018 2019 2020

757.70 772.86 788.31 804.08 820.16

E LOS VALORES DE VENTA DEL PRODUCTO B (AÑOS 2012 AL 2021)

2016 2017 2018 2019 2020

1248.72 1261.21 1273.82 1286.56 1299.43

CCION DE INGRESOS POR VENTAS ( AÑOS 2012 AL 2021)

2016 2017 2018 2019 2020

S/. 8,055,135.41 S/. 8,355,352.29 S/. 8,664,355.81 S/. 8,982,377.32 S/. 9,310,474.11

S/. 8,055,135.41 S/. 8,355,352.29 S/. 8,664,355.81 S/. 8,982,377.32 S/. 9,310,474.11
 2021
11532

19

2021
10423

2021
836.56

2021
1312.42

2021
S/. 9,647,265.25

S/. 9,647,265.25
 PROYECCION

ELEMENTO DE COSTO VARIACION 2012

INVENTARIO INICIAL DE MP -0.002 100,000.00
MAS COMPRAS DE MP 0.009 1,100,000.00
MP DISPONIBLE 1,200,000.00
MENOS INV. FINAL DE MP -0.003 50,000.00
MP UTILIZADA 1,150,000.00
MAS MANO DE OBRA DIRECTA 0.0027 720,000.00
MAS ESSALUD, CTS Y GRATIF. 226,800.00
MAS COSTO IND. DE FAB. 1,216,250.00
MANOS DE OBRA INDIRECTA 0.0015 350,000.00
MAS ESSALUD, CTS Y GRATIF. 110,250.00
MATERIALES INDIRECTOS 0.0025 200,000.00
OROS CIF 556,000.00
ENERGIA ELECTRICA 0.0125 45,000.00
AGUA 0.0075 42,000.00
MANTENIMIENTO 0.0065 110,000.00
CONTROL DE CALIDAD 0.011 98,000.00
SEGURIDAD INDUSTRIAL 0.0055 58,000.00
DEPRECIACION CONSTANTE 65,000.00
LIMPIEZA -0.0025 48,000.00
ALQUILERES CONSTANTE 52,000.00
SEGUROS 0.0015 38,000.00
TOTAL DE COSTO DE FABRICACION 3,313,050.00
MAS INV. INICIAL DE PP -0.002 40,000.00
MENOS INV. FINAL DE PP -0.0021 50,000.00
MAS INV. INICIAL DE PT -0.002 40,000.00
MENOS INV. FINAL DE PT 0.02 30,000.00
TOTAL DE COSTO DE VENTAS 3,313,050.00

PROYECCIÓN DE ESSALUD,CTS Y

ELEMENTO DE COSTO VARIACION 2012

MANO DE OBRA DIRECTA MES 60,000.00
ESSALUD 9% SUELDO 64,800.00
CTS 70% SUELDO 42,000.00
GRATIFICACION DE JULIO SUELDO 60,000.00
GRATIFICACION DE DICIEMBRE SUELDO 60,000.00
226,800.00

PROYECCIÓN DE ESSALUD,CTS Y

ELEMENTO DE COSTO VARIACION 2012

MANO DE OBRA INDIRECTA MES 29,166.67
ESSALUD 9% SUELDO 31,500.00
CTS 70% SUELDO 20,416.67
GRATIFICACION DE JULIO SUELDO 29,166.67
GRATIFICACION DE DICIEMBRE SUELDO 29,166.67
110,250.00

PROYECCION

ELEMENTO DE COSTO VARIACION 2012

INVENTARIO INICIAL DE MP
MAS COMPRAS DE MP
MP DISPONIBLE
MENOS INV. FINAL DE MP
MP UTILIZADA
MAS MANO DE OBRA DIRECTA
MAS ESSALUD, CTS Y GRATIF.
MAS COSTO IND. DE FAB.
MANOS DE OBRA INDIRECTA
MAS ESSALUD, CTS Y GRATIF.
MATERIALES INDIRECTOS
OROS CIF
ENERGIA ELECTRICA
AGUA
MANTENIMIENTO
CONTROL DE CALIDAD
SEGURIDAD INDUSTRIAL
DEPRECIACION
LIMPIEZA
ALQUILERES
SEGUROS
TOTAL DE COSTO DE FABRICACION
MAS INV. INICIAL DE PP
MENOS INV. FINAL DE MP
MAS INV. INICIAL DE PT
MENOS INV. FINAL DE PT
TOTAL DE COSTO DE VENTAS

PROYECCIÓN DE ESSALUD,CTS Y

ELEMENTO DE COSTO VARIACION 2012

MANO DE OBRA DIRECTA MES 0.00
ESSALUD 9% SUELDO 0.00
CTS 70% SUELDO 0.00
GRATIFICACION DE JULIO SUELDO 0.00
GRATIFICACION DE DICIEMBRE SUELDO 0.00
0.00

PROYECCIÓN DE ESSALUD,CTS Y G

ELEMENTO DE COSTO VARIACION 2012

MANO DE OBRA INDIRECTA MES 0.00
ESSALUD 9% SUELDO 0.00
CTS 70% SUELDO 0.00
GRATIFICACION DE JULIO SUELDO 0.00
GRATIFICACION DE DICIEMBRE SUELDO 0.00
0.00

ELEMENTOS DE COSTO 2012

COSTO DE VENTAS PROD. A S/. 3,313,050.00
COSTO DE VENTAS PROD. B S/. -
TOTAL DE COSTO DE VENTAS S/. 3,313,050.00

PRO

RUBRO 2012
VENTAS S/. 6,937,000.00
COSTO DE VENTAS S/. 3,313,050.00
DEPRECIACIÓN DE NUEVOS EQUIPOS S/. 384,439.39
UTILIDAD BRUTA S/. 3,239,510.61
GASTOS ADMINISTRATIVOS S/. 261,800.00
GASTOS DE VENTAS S/. 302,110.00
UTILIDAD OPERATIVA S/. 2,675,600.61
INGRESOS FINANCIEROS S/. 200,000.00
GASTOS FINANCIEROS S/. 540,000.00
UTILIDAD ANTES DE IMPUESTOS S/. 2,335,600.61
IMPUESTO A LA RENTA (30%) S/. 700,680.18
UTILIDAD DESPUES DE LA RENTA S/. 1,634,920.42
 PROYECCIÓN DE

RUBRO 2012
PERSONAL 0.0020 S/. 120,000.00
ESSALUD, CTS, Y GRAT S/. 37,800.00
SERVICIOS DE TERCEROS 0.0035 S/. 60,000.00
UTLES DE OFICINA 0.0027 S/. 24,000.00
DEPRECIACIONES CONSTANTE S/. 20,000.00
TOTAL G. ADM. PROD A S/. 261,800.00
TOTAL G ADMINISTRATIVOS 261800

PROYECCIÓN DE

RUBRO 2012
PERSONAL
ESSALUD, CTS, Y GRAT
SERVICIOS DE TERCEROS
UTLES DE OFICINA
DEPRECIACIONES
TOTAL G. ADM. PROD B

PROYECCIÓN

RUBRO 2012
COMISION DE VENDEDORES 3% VENTAS S/. 208,110.00
PUBLICIDAD 0.0035 S/. 50,000.00
CAMPAÑAS DE PROMOCION 0.0025 S/. 34,000.00
DEPRECIACIONES CONSTANTE S/. 10,000.00
TOTAL G. DE VENTAS PROD. A S/. 302,110.00

PROYECCIÓN

RUBRO 2012
COMISION DE VENDEDORES
PUBLICIDAD
CAMPAÑAS DE PROMOCION
DEPRECIACIONES
TOTAL G. DE VENTAS PROD. B
RUBRO 2012
DEP. PRODUC. PROD. A S/. 65,000.00
DEP. PRODUC. PROD. B S/. 0.00
DEP. ADMINISTRAT. PROD. A S/. 20,000.00
DEP. ADMINISTRAT. PROD. B S/. 0.00
DEP. DE GASTOS DE VENTAS A S/. 10,000.00
DEP. DE GASTOS DE VENTAS B S/. 0.00
DEPREC. DE EQUIPOS ANT. S/. 95,000.00

DEPR

DEPRECIACIÓN DE NUEVOS EQUIPOS 2012

ACTIVO FIJO
EDIFICACIÓN S/. 60,606.06
MAQUINARIA S/. 90,000.00
EQUIPO S/. 41,000.00
COMPUTADORAS S/. 63,333.33
VEHICULOS S/. 27,000.00
MUEBLES Y ENSERES S/. 22,500.00
INTANGIBLES
DISEÑO DE SOFTWARE S/. 60,000.00
GASTOS EN I + D S/. 20,000.00
TOTAL DEPREC. NUEVOS EQUIPOS S/. 384,439.39

DEPREC. DE EQUIPOS ANT. S/. 95,000.00

TOTAL DEPREC. NUEVOS EQUIPOS S/. 384,439.39
TOTAL DE DEPRECIACIONES S/. 479,439.39

DATOS PARA EL FLUJO DE EFECTIVO 2012

MANO DE OBRA ( PERSONAL) S/. 1,407,050.00
MATERIA PRIMA S/. 1,111,666.67
MATERIALES INDIRECTOS S/. 192,500.00
OTROS COSTOS DE PRODUCCIÓN S/. 542,100.00
TOTAL COSTOS DE PRODUCCIÓN S/. 3,253,316.67
GASTOS ADMINISTRATIVOS S/. 239,700.00
GASTOS DE VENTAS S/. 266,910.00
TOTAL COSTOS OPERATIVOS S/. 3,759,926.67
 PROYECCION DEL COSTO DE VENTAS DEL PRODUCTO A (AÑOS 2012 AL 2021)

2013 2014 2015 2016

99,800.00 99,600.40 99,401.20 99,202.40
1,109,900.00 1,119,889.10 1,129,968.10 1,140,137.81
1,209,700.00 1,219,489.50 1,229,369.30 1,239,340.21
49,850.00 49,700.45 49,551.35 49,402.69
1,159,850.00 1,169,789.05 1,179,817.95 1,189,937.52
721,944.00 723,893.25 725,847.76 727,807.55
227,412.36 228,026.37 228,642.04 229,259.38
1,220,366.88 1,224,514.07 1,228,691.88 1,232,900.57
350,525.00 351,050.79 351,577.36 352,104.73
110,415.38 110,581.00 110,746.87 110,912.99
200,500.00 201,001.25 201,503.75 202,007.51
558,926.50 561,881.04 564,863.89 567,875.34
45,562.50 46,132.03 46,708.68 47,292.54
42,315.00 42,632.36 42,952.11 43,274.25
110,715.00 111,434.65 112,158.97 112,888.01
99,078.00 100,167.86 101,269.70 102,383.67
58,319.00 58,639.75 58,962.27 59,286.57
65,000.00 65,000.00 65,000.00 65,000.00
47,880.00 47,760.30 47,640.90 47,521.80
52,000.00 52,000.00 52,000.00 52,000.00
38,057.00 38,114.09 38,171.26 38,228.51
3,329,573.24 3,346,222.75 3,362,999.64 3,379,905.02
39,920.00 39,840.16 39,760.48 39,680.96
49,895.00 49,790.22 49,685.66 49,581.32
39,920.00 39,840.16 39,760.48 39,680.96
30,600.00 31,212.00 31,836.24 32,472.96
3,328,918.24 3,344,900.85 3,360,998.70 3,377,212.65

CIÓN DE ESSALUD,CTS Y GRATIFICACIONES MANO DE OBRA DIRECTA DEL PRODUCTO A (A

2013 2014 2015 2016

60,162.00 60,324.44 60,487.31 60,650.63
64,974.96 65,150.39 65,326.30 65,502.68
42,113.40 42,227.11 42,341.12 42,455.44
60,162.00 60,324.44 60,487.31 60,650.63
60,162.00 60,324.44 60,487.31 60,650.63
227,412.36 228,026.37 228,642.04 229,259.38

ÓN DE ESSALUD,CTS Y GRATIFICACIONES MANO DE OBRA INDIRECTA DEL PRODUCTO A (

2013 2014 2015 2016

 29,210.42 29,254.23 29,298.11 29,342.06
31,547.25 31,594.57 31,641.96 31,689.43
20,447.29 20,477.96 20,508.68 20,539.44
29,210.42 29,254.23 29,298.11 29,342.06
29,210.42 29,254.23 29,298.11 29,342.06
110,415.38 110,581.00 110,746.87 110,912.99

PROYECCION DEL COSTO DE VENTAS DEL PRODUCTO B (AÑOS 2012 AL 2021)

2013 2014 2015 2016

CIÓN DE ESSALUD,CTS Y GRATIFICACIONES MANO DE OBRA DIRECTA DEL PRODUCTO B (A

2013 2014 2015 2016

0.00 0.00 0.00 0.00
 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00

ÓN DE ESSALUD,CTS Y GRATIFICACIONES MANO DE OBRA INDIRECTA DEL PRODUCTO B

2013 2014 2015 2016

0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00

PROYECCION DEL COSTO DE VENTAS TOTAL (AÑOS 2012 AL 2021)

2013 2014 2015 2016

S/. 3,328,918.24 S/. 3,344,900.85 S/. 3,360,998.70 S/. 3,377,212.65
S/. - S/. - S/. - S/. -
S/. 3,328,918.24 S/. 3,344,900.85 S/. 3,360,998.70 S/. 3,377,212.65

PROYECCION DEL ESTADO DE GANANCIAS Y PERDIDAS (AÑOS 2012 AL 2021)

2013 2014 2015 2016

S/. 7,204,260.00 S/. 7,479,435.60 S/. 7,762,736.52 S/. 8,055,135.41
S/. 3,328,918.24 S/. 3,344,900.85 S/. 3,360,998.70 S/. 3,377,212.65
S/. 384,439.39 S/. 384,439.39 S/. 321,106.06 S/. 321,106.06
S/. 3,490,902.37 S/. 3,750,095.36 S/. 4,080,631.76 S/. 4,356,816.70
S/. 262,390.40 S/. 262,982.34 S/. 263,575.83 S/. 264,170.86
S/. 310,387.80 S/. 318,903.89 S/. 327,664.57 S/. 336,699.02
S/. 2,918,124.17 S/. 3,168,209.13 S/. 3,489,391.36 S/. 3,755,946.81
S/. 81,746.02 S/. 86,898.98 S/. 96,780.47 S/. 109,486.53
S/. 517,042.09 S/. 489,951.76 S/. 457,985.18 S/. 420,264.60
S/. 2,482,828.10 S/. 2,765,156.34 S/. 3,128,186.66 S/. 3,445,168.74
S/. 744,848.43 S/. 829,546.90 S/. 938,456.00 S/. 1,033,550.62
S/. 1,737,979.67 S/. 1,935,609.44 S/. 2,189,730.66 S/. 2,411,618.12
PROYECCIÓN DE GASTOS ADMINISTRATIVOS DEL PRODUCTO A (AÑOS 2012 AL 20

2013 2014 2015 2016

S/. 120,240.00 S/. 120,480.48 S/. 120,721.44 S/. 120,962.88
S/. 37,875.60 S/. 37,951.35 S/. 38,027.25 S/. 38,103.31
S/. 60,210.00 S/. 60,420.74 S/. 60,632.21 S/. 60,844.42
S/. 24,064.80 S/. 24,129.77 S/. 24,194.93 S/. 24,260.25
S/. 20,000.00 S/. 20,000.00 S/. 20,000.00 S/. 20,000.00
S/. 262,390.40 S/. 262,982.34 S/. 263,575.83 S/. 264,170.86
262390.4 262982.34116 263575.827787292 264170.864201972

PROYECCIÓN DE GASTOS ADMINISTRATIVOS DEL PRODUCTO B (AÑOS 2012 AL 20

2013 2014 2015 2016

PROYECCIÓN DE GASTOS DE VENTAS DEL PRODUCTO A (AÑOS 2012 AL 2021)

2013 2014 2015 2016

S/. 216,127.80 S/. 224,383.07 S/. 232,882.10 S/. 241,654.06
S/. 50,175.00 S/. 50,350.61 S/. 50,526.84 S/. 50,703.68
S/. 34,085.00 S/. 34,170.21 S/. 34,255.64 S/. 34,341.28
S/. 10,000.00 S/. 10,000.00 S/. 10,000.00 S/. 10,000.00
S/. 310,387.80 S/. 318,903.89 S/. 327,664.57 S/. 336,699.02

PROYECCIÓN DE GASTOS DE VENTAS DEL PRODUCTO B (AÑOS 2012 AL 2021)

2013 2014 2015 2016

DEPRECIACIONES (AÑOS 2012 AL 2021)

 2013 2014 2015 2016
S/. 65,000.00 S/. 65,000.00 S/. 65,000.00 S/. 65,000.00
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 20,000.00 S/. 20,000.00 S/. 20,000.00 S/. 20,000.00
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 10,000.00 S/. 10,000.00 S/. 10,000.00 S/. 10,000.00
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 95,000.00 S/. 95,000.00 S/. 95,000.00 S/. 95,000.00

DEPRECIACIONES DE NUEVOS EQUIPOS (AÑOS 2012 AL 2021)

2013 2014 2015 2016

S/. 60,606.06 S/. 60,606.06 S/. 60,606.06 S/. 60,606.06

S/. 90,000.00 S/. 90,000.00 S/. 90,000.00 S/. 90,000.00
S/. 41,000.00 S/. 41,000.00 S/. 41,000.00 S/. 41,000.00
S/. 63,333.33 S/. 63,333.33 S/. 0.00 S/. 0.00
S/. 27,000.00 S/. 27,000.00 S/. 27,000.00 S/. 27,000.00
S/. 22,500.00 S/. 22,500.00 S/. 22,500.00 S/. 22,500.00

S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 60,000.00

S/. 20,000.00 S/. 20,000.00 S/. 20,000.00 S/. 20,000.00
S/. 384,439.39 S/. 384,439.39 S/. 321,106.06 S/. 321,106.06

TOTAL DE DEPRECIACIONES (AÑOS 2012 AL 2021)

S/. 95,000.00 S/. 95,000.00 S/. 95,000.00 S/. 95,000.00

S/. 384,439.39 S/. 384,439.39 S/. 321,106.06 S/. 321,106.06
S/. 479,439.39 S/. 479,439.39 S/. 416,106.06 S/. 416,106.06

2013 2014 2015 2016

S/. 1,410,296.74 S/. 1,413,551.41 S/. 1,416,814.04 S/. 1,420,084.65
S/. 1,121,188.33 S/. 1,130,796.08 S/. 1,140,490.69 S/. 1,150,272.93
S/. 192,981.25 S/. 193,463.70 S/. 193,947.36 S/. 194,432.23
S/. 544,314.71 S/. 546,545.16 S/. 548,791.38 S/. 551,053.40
S/. 3,268,781.03 S/. 3,284,356.35 S/. 3,300,043.47 S/. 3,315,843.21
S/. 240,283.53 S/. 240,868.58 S/. 241,455.15 S/. 242,043.25
S/. 275,109.80 S/. 283,547.65 S/. 292,229.83 S/. 301,185.53
S/. 3,784,174.36 S/. 3,808,772.58 S/. 3,833,728.45 S/. 3,859,071.99
TO A (AÑOS 2012 AL 2021)

2017 2018 2019 2020

99,003.99 98,805.98 98,608.37 98,411.16
1,150,399.06 1,160,752.65 1,171,199.42 1,181,740.22
1,249,403.05 1,259,558.63 1,269,807.79 1,280,151.37
49,254.49 49,106.72 48,959.40 48,812.52
1,200,148.56 1,210,451.91 1,220,848.39 1,231,338.85
729,772.63 731,743.02 733,718.72 735,699.76
229,878.38 230,499.05 231,121.40 231,745.43
1,237,140.44 1,241,411.77 1,245,714.85 1,250,049.98
352,632.89 353,161.84 353,691.58 354,222.12
111,079.36 111,245.98 111,412.85 111,579.97
202,512.53 203,018.81 203,526.36 204,035.18
570,915.66 573,985.14 577,084.06 580,212.72
47,883.70 48,482.24 49,088.27 49,701.87
43,598.80 43,925.79 44,255.24 44,587.15
113,621.78 114,360.32 115,103.66 115,851.84
103,509.89 104,648.50 105,799.63 106,963.43
59,612.64 59,940.51 60,270.18 60,601.67
65,000.00 65,000.00 65,000.00 65,000.00
47,402.99 47,284.49 47,166.27 47,048.36
52,000.00 52,000.00 52,000.00 52,000.00
38,285.86 38,343.29 38,400.80 38,458.40
3,396,940.01 3,414,105.74 3,431,403.36 3,448,834.01
39,601.60 39,522.39 39,443.35 39,364.46
49,477.20 49,373.30 49,269.61 49,166.15
39,601.60 39,522.39 39,443.35 39,364.46
33,122.42 33,784.87 34,460.57 35,149.78
3,393,543.58 3,409,992.36 3,426,559.87 3,443,247.01

RECTA DEL PRODUCTO A (AÑOS 2012 AL 2021)

2017 2018 2019 2020

60,814.39 60,978.58 61,143.23 61,308.31
65,679.54 65,856.87 66,034.68 66,212.98
42,570.07 42,685.01 42,800.26 42,915.82
60,814.39 60,978.58 61,143.23 61,308.31
60,814.39 60,978.58 61,143.23 61,308.31
229,878.38 230,499.05 231,121.40 231,745.43

DIRECTA DEL PRODUCTO A (AÑOS 2012 AL 2021)

2017 2018 2019 2020

 29,386.07 29,430.15 29,474.30 29,518.51
31,736.96 31,784.57 31,832.24 31,879.99
20,570.25 20,601.11 20,632.01 20,662.96
29,386.07 29,430.15 29,474.30 29,518.51
29,386.07 29,430.15 29,474.30 29,518.51
111,079.36 111,245.98 111,412.85 111,579.97

TO B (AÑOS 2012 AL 2021)

2017 2018 2019 2020

RECTA DEL PRODUCTO B (AÑOS 2012 AL 2021)

2017 2018 2019 2020

0.00 0.00 0.00 0.00
 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00

DIRECTA DEL PRODUCTO B (AÑOS 2012 AL 2021)

2017 2018 2019 2020

0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00

OS 2012 AL 2021)

2017 2018 2019 2020

S/. 3,393,543.58 S/. 3,409,992.36 S/. 3,426,559.87 S/. 3,443,247.01
S/. - S/. - S/. - S/. -
S/. 3,393,543.58 S/. 3,409,992.36 S/. 3,426,559.87 S/. 3,443,247.01

S (AÑOS 2012 AL 2021)

2012 2013 2014 2015

S/. 8,355,352.29 S/. 8,664,355.81 S/. 8,982,377.32 S/. 9,310,474.11
S/. 3,393,543.58 S/. 3,409,992.36 S/. 3,426,559.87 S/. 3,443,247.01
S/. 261,106.06 S/. 261,106.06 S/. 261,106.06 S/. 261,106.06
S/. 4,700,702.66 S/. 4,993,257.39 S/. 5,294,711.38 S/. 5,606,121.04
S/. 264,767.45 S/. 265,365.60 S/. 265,965.32 S/. 266,566.59
S/. 345,968.85 S/. 355,503.10 S/. 365,308.74 S/. 375,417.47
S/. 4,089,966.36 S/. 4,372,388.68 S/. 4,663,437.33 S/. 4,964,136.97
S/. 120,580.91 S/. 134,217.75 S/. 146,418.10 S/. 159,200.98
S/. 375,754.32 S/. 323,232.19 S/. 261,256.08 S/. 188,124.27
S/. 3,834,792.94 S/. 4,183,374.24 S/. 4,548,599.35 S/. 4,935,213.67
S/. 1,150,437.88 S/. 1,255,012.27 S/. 1,364,579.80 S/. 1,480,564.10
S/. 2,684,355.06 S/. 2,928,361.97 S/. 3,184,019.54 S/. 3,454,649.57
DUCTO A (AÑOS 2012 AL 2021)

2017 2018 2019 2020

S/. 121,204.81 S/. 121,447.22 S/. 121,690.11 S/. 121,933.49
S/. 38,179.52 S/. 38,255.87 S/. 38,332.39 S/. 38,409.05
S/. 61,057.38 S/. 61,271.08 S/. 61,485.53 S/. 61,700.72
S/. 24,325.75 S/. 24,391.43 S/. 24,457.29 S/. 24,523.33
S/. 20,000.00 S/. 20,000.00 S/. 20,000.00 S/. 20,000.00
S/. 264,767.45 S/. 265,365.60 S/. 265,965.32 S/. 266,566.59
264767.45473698 265365.60373814 265965.315564201 266566.594586877

DUCTO B (AÑOS 2012 AL 2021)

2017 2018 2019 2020

TO A (AÑOS 2012 AL 2021)

2017 2018 2019 2020

S/. 250,660.57 S/. 259,930.67 S/. 269,471.32 S/. 279,314.22
S/. 50,881.15 S/. 51,059.23 S/. 51,237.94 S/. 51,417.27
S/. 34,427.13 S/. 34,513.20 S/. 34,599.48 S/. 34,685.98
S/. 10,000.00 S/. 10,000.00 S/. 10,000.00 S/. 10,000.00
S/. 345,968.85 S/. 355,503.10 S/. 365,308.74 S/. 375,417.47

TO B (AÑOS 2012 AL 2021)

2017 2018 2019 2020

AL 2021)
 2017 2018 2019 2020
S/. 65,000.00 S/. 65,000.00 S/. 65,000.00 S/. 65,000.00
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 20,000.00 S/. 20,000.00 S/. 20,000.00 S/. 20,000.00
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 10,000.00 S/. 10,000.00 S/. 10,000.00 S/. 10,000.00
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 95,000.00 S/. 95,000.00 S/. 95,000.00 S/. 95,000.00

ÑOS 2012 AL 2021)

2017 2018 2019 2020

S/. 60,606.06 S/. 60,606.06 S/. 60,606.06 S/. 60,606.06

S/. 90,000.00 S/. 90,000.00 S/. 90,000.00 S/. 90,000.00
S/. 41,000.00 S/. 41,000.00 S/. 41,000.00 S/. 41,000.00
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 27,000.00 S/. 27,000.00 S/. 27,000.00 S/. 27,000.00
S/. 22,500.00 S/. 22,500.00 S/. 22,500.00 S/. 22,500.00

S/. 20,000.00 S/. 20,000.00 S/. 20,000.00 S/. 20,000.00

S/. 261,106.06 S/. 261,106.06 S/. 261,106.06 S/. 261,106.06

012 AL 2021)

S/. 95,000.00 S/. 95,000.00 S/. 95,000.00 S/. 95,000.00

S/. 261,106.06 S/. 261,106.06 S/. 261,106.06 S/. 261,106.06
S/. 356,106.06 S/. 356,106.06 S/. 356,106.06 S/. 356,106.06

2017 2018 2019 2020

S/. 1,423,363.25 S/. 1,426,649.88 S/. 1,429,944.55 S/. 1,433,247.27
S/. 1,160,143.61 S/. 1,170,103.51 S/. 1,180,153.44 S/. 1,190,294.22
S/. 194,918.31 S/. 195,405.61 S/. 195,894.12 S/. 196,383.86
S/. 553,331.25 S/. 555,624.96 S/. 557,934.56 S/. 560,260.07
S/. 3,331,756.42 S/. 3,347,783.96 S/. 3,363,926.67 S/. 3,380,185.42
S/. 242,632.88 S/. 243,224.04 S/. 243,816.75 S/. 244,410.99
S/. 310,376.36 S/. 319,831.37 S/. 329,557.51 S/. 339,586.50
S/. 3,884,765.66 S/. 3,910,839.37 S/. 3,937,300.93 S/. 3,964,182.91
 2021
98,214.33
1,192,375.88
1,290,590.21
48,666.09
1,241,924.12
737,686.15
232,371.14
1,254,417.46
354,753.45
111,747.34
204,545.26
583,371.41
50,323.15
44,921.56
116,604.87
108,140.03
60,934.98
65,000.00
46,930.74
52,000.00
38,516.09
3,466,398.87
39,285.73
49,062.90
39,285.73
35,852.78
3,460,054.66

2021
61,473.85
66,391.75
43,031.69
61,473.85
61,473.85
232,371.14

2021
 29,562.79
31,927.81
20,693.95
29,562.79
29,562.79
111,747.34

2021

2021
0.00
 0.00
0.00
0.00
0.00
0.00

2021
0.00
0.00
0.00
0.00
0.00
0.00

2021
S/. 3,460,054.66
S/. -
S/. 3,460,054.66

2016
S/. 9,647,265.25
S/. 3,460,054.66
S/. 261,106.06
S/. 5,926,104.53
S/. 267,169.45
S/. 385,787.88
S/. 5,273,147.20
S/. 172,732.48
S/. 101,828.73
S/. 5,344,050.94
S/. 1,603,215.28
S/. 3,740,835.66
 2021
S/. 122,177.36
S/. 38,485.87
S/. 61,916.68
S/. 24,589.54
S/. 20,000.00
S/. 267,169.45
267169.445190885

2021

2021
S/. 289,417.96
S/. 51,597.23
S/. 34,772.69
S/. 10,000.00
S/. 385,787.88

2021
 2021
S/. 65,000.00
S/. 0.00
S/. 20,000.00
S/. 0.00
S/. 10,000.00
S/. 0.00
S/. 95,000.00

2021

S/. 60,606.06
S/. 90,000.00
S/. 41,000.00
S/. 0.00
S/. 27,000.00
S/. 22,500.00

S/. 20,000.00
S/. 261,106.06

S/. 95,000.00
S/. 261,106.06
S/. 356,106.06

2021
S/. 1,436,558.08
S/. 1,200,526.65
S/. 196,874.82
S/. 562,601.52
S/. 3,396,561.06
S/. 245,006.79
S/. 349,876.91
S/. 3,991,444.76
 SERVICIO DE LA DEUDA

INTERES 18% MONTO

AÑO PRINCIPAL INTERES

0 BALANCE GYP
1 S/. -127,543.92 S/. -540,000.00
2 S/. -150,501.83 S/. -517,042.09
3 S/. -177,592.16 S/. -489,951.76
4 S/. -209,558.75 S/. -457,985.18
5 S/. -247,279.32 S/. -420,264.60
6 S/. -291,789.60 S/. -375,754.32
7 S/. -344,311.73 S/. -323,232.19
8 S/. -406,287.84 S/. -261,256.08
9 S/. -479,419.65 S/. -188,124.27
10 S/. -565,715.19 S/. -101,828.73
S/. -3,000,000.00 S/. -3,675,439.24

ESTRUCTURA DE LA INVERSIÓN

ELEMENTOS DE INVERSIÓN MONTO

ACTIVO FIJO S/. 4,700,000.00
EDIFICACIÓN S/. 2,500,000.00
MAQUINARIA S/. 1,000,000.00
EQUIPO S/. 450,000.00
COMPUTADORAS S/. 200,000.00
VEHICULOS S/. 300,000.00
MUEBLES Y ENSERES S/. 250,000.00
INTANGIBLES S/. 500,000.00
DISEÑO DE SOFTWARE S/. 300,000.00
GASTOS EN I + D S/. 200,000.00
CAPITAL DE TRABAJO S/. 500,000.00
MONTO DE CAP. DE TRAB. S/. 500,000.00
MONTO DE LA INVERSIÓN S/. 5,700,000.00

ESTRUCTURA DE FINANCIAMIENTO

ELEMENTOS DE INVERSIÓN APORTE PROPIO

ACTIVO FIJO S/. 0.00
INTANGIBLES S/. 100,000.00
CAPITAL DE TRABAJO S/. 400,000.00
TOTAL S/. 500,000.00
 DEUDA

S/. 3,000,000.00

MONTO
FLUJO
S/. -667,543.92
S/. -667,543.92
S/. -667,543.92
S/. -667,543.92
S/. -667,543.92
S/. -667,543.92
S/. -667,543.92
S/. -667,543.92
S/. -667,543.92
S/. -667,543.92
S/. -6,675,439.24

INVERSIÓN

VALOR RESIDUAL DEPRECIACIÓN AÑ0S

S/. 705,000.00 S/. 304,439.39 S/. 76.00
S/. 500,000.00 S/. 60,606.06 33
S/. 100,000.00 S/. 90,000.00 10
S/. 40,000.00 S/. 41,000.00 10
S/. 10,000.00 S/. 63,333.33 3
S/. 30,000.00 S/. 27,000.00 10
S/. 25,000.00 S/. 22,500.00 10
S/. 0.00 S/. 80,000.00 S/. 15.00
S/. 60,000.00 5
S/. 20,000.00 10
S/. 0.00 S/. 0.00 S/. 0.00

S/. 705,000.00 S/. 384,439.39 S/. 91.00

A DE FINANCIAMIENTO

FINANCIAMIENTO TOTAL
S/. 2,900,000.00 S/. 2,900,000.00
S/. 100,000.00 S/. 200,000.00
S/. 0.00 S/. 400,000.00
S/. 3,000,000.00 S/. 3,500,000.00
 RUBRO 2012
ACTIVOS FIJOS S/. -4,700,000.00
ACTIVOS INTANGIBLES S/. -500,000.00
RECUPERACIÓN DE ACTIVOS
CAPITAL DE TRABAJO S/. -500,000.00
FLUJO DE INVERSIÓN S/. -5,700,000.00 S/. 0.00

PR

RUBRO 2012
VENTAS AL CONTADO S/. 6,705,766.67
COSTOS DE PRODUCCIÓN S/. 3,253,316.67
GASTOS ADMINISTRATIVOS S/. 239,700.00
GASTOS DE VENTAS S/. 266,910.00
TOTAL COSTO OPERATIVO S/. 3,759,926.67
SALDO DE CAJA OPERATIVO S/. 2,945,840.00

RUBRO 2012
FLUJO OPERATIVO S/. 2,945,840.00
DEPRECIACIONES S/. 479,439.39
FLUJO DE CAPITAL S/. -5,700,000.00 S/. 0.00
FLUJO ECONÓMICO S/. -5,700,000.00 S/. 3,425,279.39
COK 0.25
VANE 19,802,332.59
TIRE 64%

RUBRO 2012
FLUJO ECONÓMICO S/. -5,700,000.00 S/. 3,425,279.39
INGRESOS FINANCIEROS S/. 200,000.00
SERVICIO DE LA DEUDA S/. -667,543.92
FLUJO ECONÓMICO S/. -5,700,000.00 S/. 2,957,735.47
VANF 17,875,428.93
TIRF 55%
 PRESUPUESTO DE CAPITAL (AÑOS 2012 AL 2021)

2013 2014 2015 2016

S/. -1,000,000.00

S/. 0.00 S/. 0.00 S/. -1,000,000.00 S/. 0.00

PRESUPUESTO DE CAJA OPERATIVO (AÑOS 2012 AL 2021)

2013 2014 2015 2016

S/. 6,964,118.00 S/. 7,230,121.08 S/. 7,503,978.64 S/. 7,786,630.89
S/. 3,268,781.03 S/. 3,284,356.35 S/. 3,300,043.47 S/. 3,315,843.21
S/. 240,283.53 S/. 240,868.58 S/. 241,455.15 S/. 242,043.25
S/. 275,109.80 S/. 283,547.65 S/. 292,229.83 S/. 301,185.53
S/. 3,784,174.36 S/. 3,808,772.58 S/. 3,833,728.45 S/. 3,859,071.99
S/. 3,179,943.64 S/. 3,421,348.50 S/. 3,670,250.19 S/. 3,927,558.90

FLUJO DE CAJA ECONÓMICO (AÑOS 2012 AL 2021)

2013 2014 2015 2016

S/. 3,179,943.64 S/. 3,421,348.50 S/. 3,670,250.19 S/. 3,927,558.90
S/. 479,439.39 S/. 479,439.39 S/. 416,106.06 S/. 416,106.06
S/. 0.00 S/. 0.00 S/. -1,000,000.00 S/. 0.00
S/. 3,659,383.03 S/. 3,900,787.90 S/. 3,086,356.25 S/. 4,343,664.96

FLUJO DE CAJA FINANCIERO (AÑOS 2012 AL 2021)

2013 2014 2015 2016

S/. 3,659,383.03 S/. 3,900,787.90 S/. 3,086,356.25 S/. 4,343,664.96
S/. 81,746.02 S/. 86,898.98 S/. 96,780.47 S/. 109,486.53
S/. -667,543.92 S/. -667,543.92 S/. -667,543.92 S/. -667,543.92
S/. 3,073,585.13 S/. 3,320,142.96 S/. 2,515,592.80 S/. 3,785,607.57
2 AL 2021)

2012 2013 2014 2015

S/. -800,000.00

S/. 0.00 S/. 0.00 S/. -800,000.00 S/. 0.00

2012 AL 2021)

2012 2013 2014 2015

S/. 8,076,840.55 S/. 8,375,543.94 S/. 8,682,964.74 S/. 9,000,124.97
S/. 3,331,756.42 S/. 3,347,783.96 S/. 3,363,926.67 S/. 3,380,185.42
S/. 242,632.88 S/. 243,224.04 S/. 243,816.75 S/. 244,410.99
S/. 310,376.36 S/. 319,831.37 S/. 329,557.51 S/. 339,586.50
S/. 3,884,765.66 S/. 3,910,839.37 S/. 3,937,300.93 S/. 3,964,182.91
S/. 4,192,074.89 S/. 4,464,704.57 S/. 4,745,663.81 S/. 5,035,942.06

2 AL 2021)

2012 2013 2014 2015

S/. 4,192,074.89 S/. 4,464,704.57 S/. 4,745,663.81 S/. 5,035,942.06
S/. 356,106.06 S/. 356,106.06 S/. 356,106.06 S/. 356,106.06
S/. 0.00 S/. 0.00 S/. -800,000.00 S/. 0.00
S/. 4,548,180.95 S/. 4,820,810.63 S/. 4,301,769.87 S/. 5,392,048.12

2 AL 2021)

2012 2013 2014 2015

S/. 4,548,180.95 S/. 4,820,810.63 S/. 4,301,769.87 S/. 5,392,048.12
S/. 120,580.91 S/. 134,217.75 S/. 146,418.10 S/. 159,200.98
S/. -667,543.92 S/. -667,543.92 S/. -667,543.92 S/. -667,543.92
S/. 4,001,217.93 S/. 4,287,484.46 S/. 3,780,644.04 S/. 4,883,705.17
 2016

S/. 705,000.00

S/. 705,000.00

2016
S/. 9,325,689.74
S/. 3,396,561.06
S/. 245,006.79
S/. 349,876.91
S/. 3,991,444.76
S/. 5,334,244.98

2016
S/. 5,334,244.98
S/. 356,106.06
S/. 705,000.00
S/. 6,395,351.04

2016
S/. 6,395,351.04
S/. 172,732.48
S/. -667,543.92
S/. 5,900,539.60