EL DULCE DE MI TIERRA
Esta idea de negocio, es un trabajo realizado con un grupo de compañeros estudiantes de la carrera de administración de Empresas del programa Cpel-LN, el cual mencionaré en este blog como parte de nuestro aprendizaje,realizaré los estados financieros que se requieren para este modelo de estudio a convertirse en toda realidad....
JOSÉ QUISPE.
Estudiante Administración de Empresas-CPEL
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| ESTUDIO ECONOMICO Y FINANCIERO | | | |
|---|
| | | |
| INVERSIONES | | | |
| | | |
| 1.1 INVERSION FIJA TANGIBLE | | | |
| | | |
| ALQUILER | | | 6,200.00 |
| | 7,200.00 | |
| MOBILIARIO Y DECORACION | | | 37,200.00 |
| | 37,200.00 | |
| EQUIPAMIENTO | | | 24,600.00 |
| | 24,600.00 | |
| SEGURIDAD | | | 6,100.00 |
| Seguridad y video | | 6,100.00 | |
| | | 74,100.00 |
| 1.2 INVERSION FIJA INTANGIBLE | | | |
| | | 3,400.00 |
| Gastos de Organización Pre-Operativa y Constitucion | | 3,400.00 | |
| | | |
| | | |
| | | 3,400.00 |
| 1.3 INVERSION CAPITAL DE TRABAJO | | | |
| Capital de Trabajo | | 32,700.00 | |
| | | 32,700.00 |
| TOTAL | | | 110,200.00 |
| FINANCIAMIENTO | | | | | |
|---|
| | | | | |
| CONCEPTO | Total | Aporte Propio | | Financiamiento | |
| | S/. | % | S/. | % |
| 1. INVERSION FIJA TANGIBLE | | | | | |
| 74,100.00 | 24,100.00 | 32.52 | 50,000.00 | 67.48 |
| 2. INVERSION FIJA INTANGIBLE | | | | | |
| 3,400.00 | 3,400.00 | 100.00 | 0.00 | 0.00 |
| 3. INVERSION CAPITAL DE TRABAJO | | | | | |
| 32,700.00 | 12,700.00 | 38.84 | 20,000.00 | 61.16 |
| | | | | |
| TOTAL | 110,200.00 | 40,200.00 | 36.48 | 70,000.00 | 63.52 |
| | | | | | |
|---|
| | | | | | |
| AÑO | SALDO DE DEUDA INICIAL (PRINCIPAL) | INTERES | CAPITAL E INTERES | SERVICIO DE LA DEUDA | SALDO DE LA DEUDA FINAL | AMORTIZACION DEL PRINCIPAL |
| 1 | 70,000.00 | 7,840.00 | 77,840.00 | 19,035.30 | 58,804.70 | 11,195.30 |
| 2 | 58,804.70 | 6,586.13 | 65,390.82 | 19,035.30 | 46,355.52 | 12,449.18 |
| 3 | 46,355.52 | 5,191.82 | 51,547.34 | 19,035.30 | 32,512.03 | 13,843.49 |
| 4 | 32,512.03 | 3,641.35 | 36,153.38 | 19,035.30 | 17,118.08 | 15,393.96 |
| 5 | 17,118.08 | 1,917.22 | 19,035.30 | 19,035.30 | 0.00 | 17,118.08 |
| | | |
|---|
| | | |
| INGRESOS | | | |
| Ventas Netas | | 369,092.00 | |
| Valor de Rescate de los Activos | | 25,185.00 | |
| TOTAL | | 394,277.00 | |
| EGRESOS | | | |
| Costos de Fabricacion | | | |
| Costos Directos | | | 13,600.00 |
| Materia prima directa y materiales directos | | 12,100.00 | |
| Mano de Obra Directa | | 1,500.00 | |
| Costos Indirectos | | | 2,650.00 |
| Gastos de mantenimiento | | 1,650.00 | |
| Seguridad | | 1,000.00 | |
| Costos Operativos | | | |
| Gastos administrativos | | | 3,750.00 |
| Sueldos y Salarios | | 1,600.00 | |
| Utiles de escritorio | | 450.00 | |
| Gastos Legales | | 1,700.00 | |
| Gastos de Ventas | | | 5,750.00 |
| Sueldos y Salarios del Dpt. De ventas | | 1,800.00 | |
| Sueldos y Salarios de choferes | | 750.00 | |
| Publicidad | | 3,200.00 | |
| Costos Contables | | | 7,951.40 |
| Amortizacion de Intangibles | | 680.00 | |
| Depreciacion | | 7,271.40 | |
| Costos Financieros | | | |
| Intereses | | 7,840.00 | |
| Otros Costos | | | |
| Impuestos a la Renta (30%) | | 84,782.44 | |
| I.G.V. | | 70,127.48 | |
| TOTAL | | 196,451.32 | |
| DEPRECIACION | | | | | | | | | | | |
|---|
| | | | | | | | | | | |
| Activo | Valor Inicial | "Vida util |
|
| " | Depreciacion de maquinas | Depreciacion Anual | Depreciacion Acumulada(5 años) | Valor de Rescate Contable | V. R.M.(a.i) | U.A.I.(v.r.) | Impuesto | U.D.I.(v.r.) | V. R.M.(d.i) |
| HORNO | 1,796.00 | 10.00 | 0.10 | 179.60 | 898.00 | 898.00 | 1,200.00 | 302.00 | 90.60 | 211.40 | 1,109.40 |
| VEHICULO | 37,145.00 | 10.00 | 0.10 | 3,714.50 | 18,572.50 | 18,572.50 | 20,000.00 | 1,427.50 | 428.25 | 999.25 | 19,571.75 |
| HERRAMIENTAS | 1,937.00 | 5.00 | 0.20 | 387.40 | 1,937.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| MOBILIARIO DE ATENCION | 9,235.00 | 5.00 | 0.20 | 1,847.00 | 9,235.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| EQUIPAMIENTO,MOSTRADORES | 5,329.00 | 10.00 | 0.10 | 532.90 | 2,664.50 | 2,664.50 | 2,800.00 | 135.50 | 40.65 | 94.85 | 2,759.35 |
| SISTEMA DE SEGURIDAD | 6,100.00 | 10.00 | 0.10 | 610.00 | 3,050.00 | 3,050.00 | 3,700.00 | 650.00 | 195.00 | 455.00 | 3,505.00 |
| 61,542.00 | | | 7,271.40 | 36,357.00 | 25,185.00 | 27,700.00 | 2,515.00 | 754.50 | 1,760.50 | 26,945.50 |
| PUNTO DE EQULIBRIO | | |
|---|
| | |
| CONCEPTO | COSTOS FIJOS | COSTOS VARIABLES |
| | |
| Materia prima directa y materiales directos | | 12,100.00 |
| Mano de Obra Directa | | 1,500.00 |
| Gastos de mantenimiento | 1,650.00 | |
| Seguridad | 1,000.00 | |
| Sueldos y Salarios | 3,100.00 | |
| Utiles de escritorio | 450.00 | |
| Gastos Legales | 1,700.00 | |
| Sueldos y Salarios de Choferes | 750.00 | |
| Sueldos y Salarios del Dpt. De ventas | 1,800.00 | |
| Publicidad | 3,200.00 | |
| Depreciacion | 7,271.40 | |
| Intereses | 11,243.00 | |
| I.G.V. | | 70,127.48 |
| TOTAL | 32,164.40 | 83,727.48 |
| ESTADOS FINANCIEROS | | | | | | |
|---|
| | | | | | |
| ESTADO DE GANACIAS Y PERDIDAS SIN FINANCIAMIENTO | | | | | | |
| | | | | | |
| RUBROS | 0 | 1 | 2 | 3 | 4 | 5 |
| | | | | | |
| Ventas Netas | | 369,092.00 | 344,027.00 | 371,215.00 | 392,841.00 | 386,004.00 |
| Costos de Fabricacion | | 16,250.00 | 16,493.75 | 16,741.16 | 16,992.27 | 17,247.16 |
| Utilidad Bruta | | 352,842.00 | 327,533.25 | 354,473.84 | 375,848.73 | 368,756.84 |
| Costos Operativos | | 9,500.00 | 9,500.00 | 9,500.00 | 9,500.00 | 9,500.00 |
| Utilidad Operativa | | 343,342.00 | 318,033.25 | 344,973.84 | 366,348.73 | 359,256.84 |
| Amortizacion de Intangibles | | 680.00 | 680.00 | 680.00 | 680.00 | 680.00 |
| Depreciacion | | 7,271.40 | 7,271.40 | 7,271.40 | 7,271.40 | 7,271.40 |
| Utilidad antes de Impuestos | | 335,390.60 | 310,081.85 | 337,022.44 | 358,397.33 | 351,305.44 |
| Impuestos a la Renta (30%) | | 100,617.18 | 93,024.56 | 101,106.73 | 107,519.20 | 105,391.63 |
| Utilidad Neta | | 234,773.42 | 217,057.30 | 235,915.71 | 250,878.13 | 245,913.81 |
| VRMdi | | | | | | 30,712.90 |
| Utilidad Neta + Valor Residual | | 234,773.42 | 217,057.30 | 235,915.71 | 250,878.13 | 276,626.71 |
| ESTADO DE FLUJO DE CAJA SIN FINANCIAMIENTO | | | | | | |
|---|
| | | | | | |
| RUBROS | 0 | 1 | 2 | 3 | 4 | 5 |
| | | | | | |
| Ventas Netas | | 369,092.00 | 344,027.00 | 371,215.00 | 392,841.00 | 386,004.00 |
| Costos de Fabricacion | | 16,250.00 | 16,493.75 | 16,741.16 | 16,992.27 | 17,247.16 |
| Costos Operativos | | 9,500.00 | 9,500.00 | 9,500.00 | 9,500.00 | 9,500.00 |
| Impuestos a la Renta (30%) | | 100,617.18 | 100,617.18 | 100,617.18 | 100,617.18 | 100,617.18 |
| VRMdi | | | | | | 26,945.50 |
| INVERSIONES | | | | | | |
| IFT | 74,100.00 | | | | | |
| IFI | 3,400.00 | | | | | |
| ICT | 32,700.00 | | | | | |
| Recuperacion del ICT | | | | | | 32,700.00 |
| FCE | -110,200.00 | 242,724.82 | 217,416.07 | 244,356.66 | 265,731.55 | 318,285.16 |
| ESTADO DE GANACIAS Y PERDIDAS CON FINANCIAMIENTO | | | | | | |
|---|
| | | | | | |
| RUBROS | 0 | 1 | 2 | 3 | 4 | 5 |
| | | | | | |
| Ventas Netas | | 369,092.00 | 344,027.00 | 371,215.00 | 392,841.00 | 386,004.00 |
| Costos de Fabricacion | | 16,250.00 | 16,493.75 | 16,741.16 | 16,992.27 | 17,247.16 |
| Utilidad Bruta | | 352,842.00 | 327,533.25 | 354,473.84 | 375,848.73 | 368,756.84 |
| Costos Operativos | | 9,500.00 | 9,500.00 | 9,500.00 | 9,500.00 | 9,500.00 |
| Utilidad Operativa | | 343,342.00 | 318,033.25 | 344,973.84 | 366,348.73 | 359,256.84 |
| Amortizacion de Intangibles | | 680.00 | 680.00 | 680.00 | 680.00 | 680.00 |
| Depreciacion | | 7,271.40 | 7,271.40 | 7,271.40 | 7,271.40 | 7,271.40 |
| Utilidad antes de Impuestos e Intereses | | 335,390.60 | 310,081.85 | 337,022.44 | 358,397.33 | 351,305.44 |
| Intereses | | 7,840.00 | 6,586.13 | 5,191.82 | 3,641.35 | 1,917.22 |
| Utilidad antes de Impuestos | | 327,550.60 | 303,495.72 | 331,830.63 | 354,755.98 | 349,388.22 |
| Impuestos a la Renta (30%) | | 98,265.18 | 91,048.72 | 99,549.19 | 106,426.79 | 104,816.47 |
| Utilidad Neta | | 237,125.42 | 219,033.13 | 237,473.26 | 251,970.53 | 246,488.98 |
| VRMdi | | | | | | 30,712.90 |
| Utilidad Neta + Valor Residual | | 237,125.42 | 219,033.13 | 237,473.26 | 251,970.53 | 277,201.88 |
| ESTADO DE FLUJO DE CAJA CON FINANCIAMIENTO | | | | | | |
|---|
| | | | | | |
| RUBROS | 0 | 1 | 2 | 3 | 4 | 5 |
| | | | | | |
| Ventas Netas | | 369,092.00 | 369,092.00 | 369,092.00 | 369,092.00 | 369,092.00 |
| Costos de Fabricacion | | 16,250.00 | 16,493.75 | 16,741.16 | 16,992.27 | 17,247.16 |
| Costos Operativos | | 9,500.00 | 9,500.00 | 9,500.00 | 9,500.00 | 9,500.00 |
| Intereses | | 7,840.00 | 6,586.13 | 5,191.82 | 3,641.35 | 1,917.22 |
| Impuestos a la Renta (30%) | | 98,265.18 | 91,048.72 | 99,549.19 | 106,426.79 | 104,816.47 |
| VRMdi | | | | | | 30,712.90 |
| INVERSIONES | | | | | | |
| IFT | 74,100.00 | | | | | |
| IFI | 3,400.00 | | | | | |
| ICT | 32,700.00 | | | | | |
| Recuperacion del ICT | | | | | | 32,700.00 |
| FCF | -110,200.00 | 237,236.82 | 245,463.41 | 238,109.84 | 232,531.59 | 299,024.05 |
| CALCULO DEL AHORRO FISCAL | | | | | | |
|---|
| | | | | | |
| 0 | 1 | 2 | 3 | 4 | 5 |
| Utilidad Operativa | | 343,342.00 | 318,033.25 | 344,973.84 | 366,348.73 | 359,256.84 |
| t"(impuesto a la renta) | | 103,002.60 | 95,409.98 | 103,492.15 | 109,904.62 | 107,777.05 |
| | | | | | |
| | | | | | |
| | | | | | |
| Ahorro Fiscal | | | | | | |
| Rubros | 0 | 1 | 2 | 3 | 4 | 5 |
| t"(impuesto a la renta) | | 103,002.60 | 95,409.98 | 103,492.15 | 109,904.62 | 107,777.05 |
| Impuestos a la Renta sin Financiamiento | | 100,617.18 | 93,024.56 | 101,106.73 | 107,519.20 | 105,391.63 |
| Ahorro Fiscal 1 | | 2,385.42 | 2,385.42 | 2,385.42 | 2,385.42 | 2,385.42 |
| t"(impuesto a la renta) | | 103,002.60 | 95,409.98 | 103,492.15 | 109,904.62 | 107,777.05 |
| Impuestos a la Renta con Financiamiento | | 98,265.18 | 91,048.72 | 99,549.19 | 106,426.79 | 104,816.47 |
| Ahorro Fiscal 2 | | 4,737.42 | 4,361.26 | 3,942.97 | 3,477.82 | 2,960.59 |
| Ahorro Fiscal Total | | 7,122.84 | 6,746.68 | 6,328.39 | 5,863.24 | 5,346.01 |
| | | | | | |
| | | | | | |
| interes efectivo | 0.112 | | | | | |
| | | | | | |
| Flujo de Caja de Financiamiento Neto | | | | | | |
| Rubros | 0 | 1 | 2 | 3 | 4 | 5 |
| Prestamo | 70,000.00 | | | | | |
| Servicio de la Deuda | | 19,035.30 | 19,035.30 | 19,035.30 | 19,035.30 | 19,035.30 |
| Ahorro Fiscal 2 | | 4,737.42 | 4,361.26 | 3,942.97 | 3,477.82 | 2,960.59 |
| FCFN | 70,000.00 | -14,297.88 | -14,674.05 | -15,092.34 | -15,557.48 | -16,074.72 |
| EVALUACIÓN ECONÓMICA FINANCIERA | | | | |
|---|
| | | | |
| Evaluación Económica | | | | |
| | | | |
| COK | 0.20 | | VAN | 0.00 |
| I | 110,200.00 | | I | -110,200.00 |
| FCE1 | 242,724.82 | | FCE1 | 242,724.82 |
| FCE2 | 217,416.07 | | FCE2 | 217,416.07 |
| FCE3 | 244,356.66 | | FCE3 | 244,356.66 |
| FCE4 | 265,731.55 | | FCE4 | 265,731.55 |
| FCE5 | 318,285.16 | | FCE5 | 318,285.16 |
| | | | |
| VAN | 640,525.70 | | TIR | 215.61% |
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