CURSO: Integrador en Administración y Negocios

INFORME PARCIAL: N. 1

TEMA: “Restaurante cevichería Zambo Pepe”

GRUPO: 5

INTEGRANTES:

PROFESOR: Luis Casanovas Astonitas

2021
 FAST FOOD "EL TIO CARLITOS"
VENTAS (Unidades) Precio Unitario
Hamburguesa Artesanal S/. 20.00
Alitas BbQ (x12 unidades) S/. 30.00
Pollo Broaster S/. 17.00
Salchipapa S/. 10.00
Pollo a la plancha S/. 20.00
Enchiladas S/. 17.00
TOTAL

VENTAS Precio Unitario

Hamburguesa Artesanal S/. 20.00
Alitas BbQ S/. 30.00
Pollo Broaster S/. 17.00
Salchipapa S/. 10.00
Pollo a la plancha S/. 20.00
Enchiladas S/. 17.00
PRECIO VENTA (INC. IGV)
IGV
VALOR VENTA (SIN. IGV)

VENTAS
Ventas Contado 70%
Ventas Credito (30 días) 30%
TOTAL DE INGRESOS

COSTO DE VENTA Costo Unitario

Hamburguesa Artesanal S/. 7.00
Alitas BbQ S/. 10.80
Pollo Broaster S/. 3.00
Salchipapa S/. 3.00
Pollo a la plancha S/. 6.80
Enchiladas S/. 5.44
PRECIO COMPRA (INC. IGV)
IGV
VALOR COMPRA (SIN. IGV)

COSTO DE VENTA
Compras Contado 50%
Compras Credito (60 días) 50%
TOTAL DE COSTO DE VENTAS

GASTOS DE VENTAS
Personal de ventas
Campaña de Marketing
TOTAL DE GASTO DE VENTAS
PERSONAL
Administrador S/. 1,400.00
Cocinero S/. 1,200.00
Ayudante de Cocina S/. 930.00
Personal de atencion al cliente S/. 930.00
TOTAL DE PERSONAL

GASTOS ADMINISTRATIVOS
PERSONAL Administrador
Personal de atencion al cliente
SEGURO (9%)
BENEFECIOS
TOTAL DE PERSONAL
SERVICIOS Alquiler
Agua
Luz
Asesorias contables
Otros gastos
TOTAL DE SERVICIOS
GASTOS ADMINISTRATIVOS

GASTO OPERATIVO
Cocinero
Ayudante de cocina
SEGURO (9%)
BENEFECIOS
TOTAL DE PERSONAL OPERATIVO

DEPRECIACION
Equipos de computo
Muebles y Enceres
Maquinaria y otras unidades de producción
TOTAL DEPRECIACION

AMORTIZACION
Interes de Prestamo

TRIBUTOS
IGV IGV VTAS -
IGV CREDITO FISCAL
IGV COMPRAS
IGV GASTOS
IGV PAGO MENSUAL
IRTA VALOR VENTA

TOTAL DE TRIBUTOS
 ESTADO DE RESULTADOS - FAST FOOD "EL

Totales

VENTAS NETAS (ingresos Operacionales)

(-) COSTO DE VENTAS (Operacionales)
UTILIDAD BRUTA

(-) GASTOS ADMINISTRATIVOS

(-) GASTOS DE VENTAS
(-) GASTOS OPERATIVOS
UTILIDAD OPERATIVA
(-) GASTOS FINANCIEROS
(-) DEPRECIACION
(+) OTROS INGRESOS
(+) INGRESOS FINANCIEROS
Utilidad (o Perdida) Neta Antes de IR

(-) Impuesto a la Renta (29.5%)

UTILIDAD (o perdida) NETA
 Ene Feb Mar Abr
900 829 936 924
800 737 832 821
1,000 921 1,040 1,027
1,200 1,106 1,249 1,233
500 461 521 514
700 645 728 719
5,100 4,699 5,306 5,238

Ene Feb Mar Abr

S/. 18,000.00 S/. 16,580.00 S/. 18,720.00 S/. 18,480.00
S/. 24,000.00 S/. 22,110.00 S/. 24,960.00 S/. 24,630.00
S/. 17,000.00 S/. 15,657.00 S/. 17,680.00 S/. 17,459.00
S/. 12,000.00 S/. 11,060.00 S/. 12,490.00 S/. 12,330.00
S/. 10,000.00 S/. 9,220.00 S/. 10,420.00 S/. 10,280.00
S/. 11,900.00 S/. 10,965.00 S/. 12,376.00 S/. 12,223.00
S/. 92,900.00 S/. 85,592.00 S/. 96,646.00 S/. 95,402.00
S/. 14,171.19 S/. 13,056.41 S/. 14,742.61 S/. 14,552.85
S/. 78,728.81 S/. 72,535.59 S/. 81,903.39 S/. 80,849.15

Ene Feb Mar Abr

S/. 65,030.00 S/. 59,914.40 S/. 67,652.20 S/. 66,781.40
S/. 27,870.00 S/. 25,677.60 S/. 28,993.80
S/. 65,030.00 S/. 87,784.40 S/. 93,329.80 S/. 95,775.20

Ene Feb Mar Abr

S/. 6,300.00 S/. 5,803.00 S/. 6,552.00 S/. 6,468.00
S/. 8,640.00 S/. 7,959.60 S/. 8,985.60 S/. 8,866.80
S/. 3,000.00 S/. 2,763.00 S/. 3,120.00 S/. 3,081.00
S/. 3,600.00 S/. 3,318.00 S/. 3,747.00 S/. 3,699.00
S/. 3,400.00 S/. 3,134.80 S/. 3,542.80 S/. 3,495.20
S/. 3,808.00 S/. 3,508.80 S/. 3,960.32 S/. 3,911.36
S/. 28,748.00 S/. 26,487.20 S/. 29,907.72 S/. 29,521.36
S/. 4,385.29 S/. 4,040.42 S/. 4,562.19 S/. 4,503.26
S/. 24,362.71 S/. 22,446.78 S/. 25,345.53 S/. 25,018.10

Ene Feb Mar Abr

S/. 14,374.00 S/. 13,243.60 S/. 14,953.86 S/. 14,760.68
S/. 14,374.00 S/. 13,243.60
S/. 14,374.00 S/. 13,243.60 S/. 29,327.86 S/. 28,004.28

Ene Feb Mar Abr

S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00
S/. 490.00 S/. 490.00 S/. 490.00 S/. 490.00
S/. 1,490.00 S/. 1,490.00 S/. 1,490.00 S/. 1,490.00
 Ene Feb Mar Abr
1 1 1 1
1 1 1 1
2 2 2 2
5 5 5 5
9 9 9 9

Ene Feb Mar Abr

S/. 1,400.00 S/. 1,400.00 S/. 1,400.00 S/. 1,400.00
S/. 4,650.00 S/. 4,650.00 S/. 4,650.00 S/. 4,650.00
S/. 544.50 S/. 544.50 S/. 544.50 S/. 544.50

S/. 6,594.50 S/. 6,594.50 S/. 6,594.50 S/. 6,594.50

S/. 1,800.00 S/. 1,800.00 S/. 1,800.00 S/. 1,800.00
S/. 380.00 S/. 380.00 S/. 380.00 S/. 380.00
S/. 600.00 S/. 450.00 S/. 450.00 S/. 450.00
S/. 700.00 S/. 900.00 S/. 900.00 S/. 900.00
S/. 500.00 S/. 100.00 S/. 100.00 S/. 100.00
S/. 3,980.00 S/. 3,630.00 S/. 3,630.00 S/. 3,630.00
S/. 10,574.50 S/. 10,224.50 S/. 10,224.50 S/. 10,224.50

Ene Feb Mar Abr

S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00
S/. 1,860.00 S/. 1,860.00 S/. 1,860.00 S/. 1,860.00
S/. 275.40 S/. 275.40 S/. 275.40 S/. 275.40

S/. 3,335.40 S/. 3,335.40 S/. 3,335.40 S/. 3,335.40

Ene Feb Mar Abr

S/. 37.50 S/. 37.50 S/. 37.50 S/. 37.50
S/. 92.08 S/. 92.08 S/. 92.08 S/. 92.08
S/. 121.32 S/. 121.32 S/. 121.32 S/. 121.32
S/. 250.90 S/. 250.90 S/. 250.90 S/. 250.90

Ene Feb Mar Abr

S/. 353.93 S/. 338.66 S/. 264.10 S/. 248.50

Ene Feb Mar Abr

S/. 14,171.19 S/. 13,056.41 S/. 14,742.61 S/. 14,552.85

S/. 4,385.29 S/. 4,040.42 S/. 4,562.19 S/. 4,503.26

S/. 500.34 S/. 416.44 S/. 416.44 S/. 416.44
S/. 9,285.56 S/. 8,599.55 S/. 9,763.97 S/. 9,633.15
S/. 1,180.93 S/. 1,088.03 S/. 1,228.55 S/. 1,212.74

S/. 10,466.49 S/. 9,687.58 S/. 10,992.53 S/. 10,845.89

LTADOS - FAST FOOD "EL TIO CARLITOS"
4% 7% 9%
Totales
Año 01 Año 02 Año 03 Año 04
1,036,481.36 1,077,940.61 1,153,396.45 1,257,202.13
-320,731.63 -333,560.89 -356,910.15 -389,032.07
715,749.73 744,379.72 796,486.30 868,170.07

-143,431.33 -143,431.33 -143,431.33 -143,431.33

-17,880.00 -29,880.00 -29,880.00 -29,880.00
-50,265.60 -50,265.60 -58,499.20 -77,892.80
504,172.80 520,802.78 564,675.76 616,965.93
-2,291.65
-3,010.80 -3,010.80 -3,010.80 -3,010.80

498,870.35 517,791.98 561,664.96 613,955.13

-147,166.75 -153,053.42 -163,767.16 -178,506.21

351,703.59 364,738.56 397,897.80 435,448.93
 May Jun Jul Ago
974 961 1,013 1,033
865 854 900 918
1,082 1,068 1,126 1,149
1,300 1,283 1,352 1,379
542 535 564 575
758 748 788 804
5,521 5,449 5,743 5,858

May Jun Jul Ago

S/. 19,480.00 S/. 19,220.00 S/. 20,260.00 S/. 20,660.00
S/. 25,950.00 S/. 25,620.00 S/. 27,000.00 S/. 27,540.00
S/. 18,394.00 S/. 18,156.00 S/. 19,142.00 S/. 19,533.00
S/. 13,000.00 S/. 12,830.00 S/. 13,520.00 S/. 13,790.00
S/. 10,840.00 S/. 10,700.00 S/. 11,280.00 S/. 11,500.00
S/. 12,886.00 S/. 12,716.00 S/. 13,396.00 S/. 13,668.00
S/. 100,550.00 S/. 99,242.00 S/. 104,598.00 S/. 106,691.00
S/. 15,338.14 S/. 15,138.61 S/. 15,955.63 S/. 16,274.90
S/. 85,211.86 S/. 84,103.39 S/. 88,642.37 S/. 90,416.10

May Jun Jul Ago

S/. 70,385.00 S/. 69,469.40 S/. 73,218.60 S/. 74,683.70
S/. 28,620.60 S/. 30,165.00 S/. 29,772.60 S/. 31,379.40
S/. 99,005.60 S/. 99,634.40 S/. 102,991.20 S/. 106,063.10

May Jun Jul Ago

S/. 6,818.00 S/. 6,727.00 S/. 7,091.00 S/. 7,231.00
S/. 9,342.00 S/. 9,223.20 S/. 9,720.00 S/. 9,914.40
S/. 3,246.00 S/. 3,204.00 S/. 3,378.00 S/. 3,447.00
S/. 3,900.00 S/. 3,849.00 S/. 4,056.00 S/. 4,137.00
S/. 3,685.60 S/. 3,638.00 S/. 3,835.20 S/. 3,910.00
S/. 4,123.52 S/. 4,069.12 S/. 4,286.72 S/. 4,373.76
S/. 31,115.12 S/. 30,710.32 S/. 32,366.92 S/. 33,013.16
S/. 4,746.37 S/. 4,684.63 S/. 4,937.33 S/. 5,035.91
S/. 26,368.75 S/. 26,025.69 S/. 27,429.59 S/. 27,977.25

May Jun Jul Ago

S/. 15,557.56 S/. 15,355.16 S/. 16,183.46 S/. 16,506.58
S/. 14,953.86 S/. 14,760.68 S/. 15,557.56 S/. 15,355.16
S/. 30,511.42 S/. 30,115.84 S/. 31,741.02 S/. 31,861.74

May Jun Jul Ago

S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00
S/. 490.00 S/. 490.00 S/. 490.00 S/. 490.00
S/. 1,490.00 S/. 1,490.00 S/. 1,490.00 S/. 1,490.00
 May Jun Jul Ago
1 1 1 1
1 1 1 1
2 2 2 2
5 5 5 5
9 9 9 9

May Jun Jul Ago

S/. 1,400.00 S/. 1,400.00 S/. 1,400.00 S/. 1,400.00
S/. 4,650.00 S/. 4,650.00 S/. 4,650.00 S/. 4,650.00
S/. 544.50 S/. 544.50 S/. 544.50 S/. 544.50
S/. 3,529.17 S/. 6,594.50
S/. 10,123.67 S/. 6,594.50 S/. 13,189.00 S/. 6,594.50
S/. 1,800.00 S/. 1,800.00 S/. 1,800.00 S/. 1,800.00
S/. 380.00 S/. 380.00 S/. 400.00 S/. 380.00
S/. 450.00 S/. 450.00 S/. 500.00 S/. 450.00
S/. 900.00 S/. 900.00 S/. 900.00 S/. 900.00
S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00
S/. 3,630.00 S/. 3,630.00 S/. 3,700.00 S/. 3,630.00
S/. 13,753.67 S/. 10,224.50 S/. 16,889.00 S/. 10,224.50

May Jun Jul Ago

S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00
S/. 1,860.00 S/. 1,860.00 S/. 1,860.00 S/. 1,860.00
S/. 275.40 S/. 275.40 S/. 275.40 S/. 275.40
S/. 1,785.00 S/. 3,335.40
S/. 5,120.40 S/. 3,335.40 S/. 6,670.80 S/. 3,335.40

May Jun Jul Ago

S/. 37.50 S/. 37.50 S/. 37.50 S/. 37.50
S/. 92.08 S/. 92.08 S/. 92.08 S/. 92.08
S/. 121.32 S/. 121.32 S/. 121.32 S/. 121.32
S/. 250.90 S/. 250.90 S/. 250.90 S/. 250.90

May Jun Jul Ago

S/. 230.80 S/. 217.81 S/. 171.05 S/. 153.96

May Jun Jul Ago

S/. 15,338.14 S/. 15,138.61 S/. 15,955.63 S/. 16,274.90

S/. 4,746.37 S/. 4,684.63 S/. 4,937.33 S/. 5,035.91

S/. 416.44 S/. 416.44 S/. 427.12 S/. 416.44
S/. 10,175.32 S/. 10,037.54 S/. 10,591.18 S/. 10,822.55
S/. 1,278.18 S/. 1,261.55 S/. 1,329.64 S/. 1,356.24

S/. 11,453.50 S/. 11,299.10 S/. 11,920.82 S/. 12,178.79

 Crecimiento de Ventas en Año 01 Año 02
unidades 4%
Unidades 67,149 69,835
Hamburguesa Artesa 11,844 12,318
Alitas BbQ 10,525 10,946
Pollo Broaster 13,166 13,693
Salchipapa 15,803 16,435
Pollo a la plancha 6,593 6,857
Enchiladas 9,218 9,587

Crecimiento en el precio Año 01 Año 2020

unitario
Hamburguesa ArtesaS/. 20.00 S/. 20.00
Alitas BbQ S/. 30.00 S/. 30.00
Pollo Broaster S/. 17.00 S/. 17.00
Salchipapa S/. 10.00 S/. 10.00
Pollo a la plancha S/. 20.00 S/. 20.00
Enchiladas S/. 17.00 S/. 17.00
Ventas S/ 999,226.00 S/ 1,039,195.04
 Set Oct Nov Dic
1,020 1,075 1,061 1,118
906 955 943 994
1,134 1,195 1,180 1,244
1,361 1,434 1,415 1,491
568 599 591 623
794 837 826 871
5,783 6,095 6,016 6,341

Set Oct Nov Dic

S/. 20,400.00 S/. 21,500.00 S/. 21,220.00 S/. 22,360.00
S/. 27,180.00 S/. 28,650.00 S/. 28,290.00 S/. 29,820.00
S/. 19,278.00 S/. 20,315.00 S/. 20,060.00 S/. 21,148.00
S/. 13,610.00 S/. 14,340.00 S/. 14,150.00 S/. 14,910.00
S/. 11,360.00 S/. 11,980.00 S/. 11,820.00 S/. 12,460.00
S/. 13,498.00 S/. 14,229.00 S/. 14,042.00 S/. 14,807.00
S/. 105,326.00 S/. 111,014.00 S/. 109,582.00 S/. 115,505.00
S/. 16,066.68 S/. 16,934.34 S/. 16,715.90 S/. 17,619.41
S/. 89,259.32 S/. 94,079.66 S/. 92,866.10 S/. 97,885.59

Set Oct Nov Dic

S/. 73,728.20 S/. 77,709.80 S/. 76,707.40 S/. 80,853.50
S/. 32,007.30 S/. 31,597.80 S/. 33,304.20 S/. 32,874.60
S/. 105,735.50 S/. 109,307.60 S/. 110,011.60 S/. 113,728.10

Set Oct Nov Dic

S/. 7,140.00 S/. 7,525.00 S/. 7,427.00 S/. 7,826.00
S/. 9,784.80 S/. 10,314.00 S/. 10,184.40 S/. 10,735.20
S/. 3,402.00 S/. 3,585.00 S/. 3,540.00 S/. 3,732.00
S/. 4,083.00 S/. 4,302.00 S/. 4,245.00 S/. 4,473.00
S/. 3,862.40 S/. 4,073.20 S/. 4,018.80 S/. 4,236.40
S/. 4,319.36 S/. 4,553.28 S/. 4,493.44 S/. 4,738.24
S/. 32,591.56 S/. 34,352.48 S/. 33,908.64 S/. 35,740.84
S/. 4,971.59 S/. 5,240.21 S/. 5,172.50 S/. 5,451.99
S/. 27,619.97 S/. 29,112.27 S/. 28,736.14 S/. 30,288.85

Set Oct Nov Dic

S/. 16,295.78 S/. 17,176.24 S/. 16,954.32 S/. 17,870.42
S/. 16,183.46 S/. 16,506.58 S/. 16,295.78 S/. 17,176.24
S/. 32,479.24 S/. 33,682.82 S/. 33,250.10 S/. 35,046.66

Set Oct Nov Dic

S/. 1,000.00 S/. 1,000.00 S/. 1,000.00 S/. 1,000.00
S/. 490.00 S/. 490.00 S/. 490.00 S/. 490.00
S/. 1,490.00 S/. 1,490.00 S/. 1,490.00 S/. 1,490.00
 Set Oct Nov Dic
1 1 1 1
1 1 1 1
2 2 2 2
5 5 5 5
9 9 9 9

Set Oct Nov Dic

S/. 1,400.00 S/. 1,400.00 S/. 1,400.00 S/. 1,400.00
S/. 4,650.00 S/. 4,650.00 S/. 4,650.00 S/. 4,650.00
S/. 544.50 S/. 544.50 S/. 544.50 S/. 544.50
S/. 3,529.17 S/. 6,594.50
S/. 6,594.50 S/. 6,594.50 S/. 10,123.67 S/. 13,189.00
S/. 1,800.00 S/. 1,800.00 S/. 1,800.00 S/. 1,800.00
S/. 380.00 S/. 380.00 S/. 380.00 S/. 400.00
S/. 450.00 S/. 450.00 S/. 450.00 S/. 500.00
S/. 900.00 S/. 900.00 S/. 900.00 S/. 900.00
S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00
S/. 3,630.00 S/. 3,630.00 S/. 3,630.00 S/. 3,700.00
S/. 10,224.50 S/. 10,224.50 S/. 13,753.67 S/. 16,889.00

Set Oct Nov Dic

S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00
S/. 1,860.00 S/. 1,860.00 S/. 1,860.00 S/. 1,860.00
S/. 275.40 S/. 275.40 S/. 275.40 S/. 275.40
S/. 1,785.00 S/. 3,335.40
S/. 3,335.40 S/. 3,335.40 S/. 5,120.40 S/. 6,670.80

Set Oct Nov Dic

S/. 37.50 S/. 37.50 S/. 37.50 S/. 37.50
S/. 92.08 S/. 92.08 S/. 92.08 S/. 92.08
S/. 121.32 S/. 121.32 S/. 121.32 S/. 121.32
S/. 250.90 S/. 250.90 S/. 250.90 S/. 250.90

Set Oct Nov Dic

S/. 124.55 S/. 91.39 S/. 67.79 S/. 29.11

Set Oct Nov Dic

S/. 16,066.68 S/. 16,934.34 S/. 16,715.90 S/. 17,619.41

S/. 4,971.59 S/. 5,240.21 S/. 5,172.50 S/. 5,451.99

S/. 416.44 S/. 416.44 S/. 416.44 S/. 427.12
S/. 10,678.64 S/. 11,277.69 S/. 11,126.95 S/. 11,740.30
S/. 1,338.89 S/. 1,411.19 S/. 1,392.99 S/. 1,468.28

S/. 12,017.53 S/. 12,688.88 S/. 12,519.94 S/. 13,208.58

 Año 03 Año 04
7% 9%
74,723 81,449
13,180 14,366
11,712 12,766
14,651 15,970
17,586 19,168
7,337 7,997
10,258 11,181

Año 2019 Año 2018

S/. 20.00 S/. 20.00

S/. 30.00 S/. 30.00
S/. 17.00 S/. 17.00
S/. 10.00 S/. 10.00
S/. 20.00 S/. 20.00
S/. 17.00 S/. 17.00
S/ 1,111,938.69 S/ 1,212,013.18
 Total Año 2020 Año 2019 Año 2018
11,844 12,318 13,180 14,366
10,525 10,946 11,712 12,766
13,166
15,803 16,435 17,586 19,168
6,593 6,857 7,337 7,997
9,218 9,587 10,258 11,181
67,149 56,142 60,072 65,479

Total Año 2020 Año 2019 Año 2018

S/. 236,880.00 S/. 246,355.20 S/. 263,600.06 S/. 287,324.07
S/. 315,750.00 S/. 328,380.00 S/. 351,366.60 S/. 382,989.59
S/. 223,822.00
S/. 158,030.00 S/. 164,351.20 S/. 175,855.78 S/. 191,682.80
S/. 131,860.00 S/. 137,134.40 S/. 146,733.81 S/. 159,939.85
S/. 156,706.00 S/. 162,974.24 S/. 174,382.44 S/. 190,076.86
S/. 1,223,048.00 S/. 1,039,195.04 S/. 1,111,938.69 S/. 1,212,013.18
S/. 186,566.64 S/. 158,521.28 S/. 169,617.77 S/. 184,883.37
S/. 1,036,481.36 S/. 880,673.76 S/. 942,320.93 S/. 1,027,129.81

Total
S/. 856,133.60
S/. 332,262.90
S/. 1,188,396.50

Total Año 2020 Año 2019 Año 2018

S/. 82,908.00 S/. 86,224.32 S/. 92,260.02 S/. 100,563.42
S/. 113,670.00 S/. 118,216.80 S/. 126,491.98 S/. 137,876.25
S/. 39,498.00
S/. 47,409.00 S/. 49,305.36 S/. 52,756.74 S/. 57,504.84
S/. 44,832.40 S/. 46,625.70 S/. 49,889.49 S/. 54,379.55
S/. 50,145.92 S/. 52,151.76 S/. 55,802.38 S/. 60,824.59
S/. 378,463.32 S/. 352,523.93 S/. 377,200.61 S/. 411,148.66
S/. 57,731.69 S/. 107,037.68 S/. 209,513.16 S/. 414,523.06
S/. 320,731.63 S/. 298,749.10 S/. 319,661.53 S/. 348,431.07

Total
S/. 189,231.66
S/. 154,406.92
S/. 343,638.58

Total Año 2020 Año 2019 Año 2018

S/. 12,000.00 S/. 24,000.00 S/. 24,000.00 S/. 24,000.00
S/. 5,880.00 S/. 5,880.00 S/. 5,880.00 S/. 5,880.00
S/. 17,880.00 S/. 29,880.00 S/. 29,880.00 S/. 29,880.00
 Año 2020 Año 2019 Año 2018
1 1 1
1 1 1
1 2 3
2 2 2
5 6 7

Total
S/. 16,800.00
S/. 55,800.00
S/. 6,534.00
S/. 20,247.33
S/. 99,381.33
S/. 21,600.00
S/. 4,600.00
S/. 5,650.00
S/. 10,600.00
S/. 1,600.00
S/. 44,050.00
S/. 143,431.33

Total Año 2020 Año 2019 Año 2018

S/. 14,400.00 S/. 14,400.00 S/. 14,400.00 S/. 14,400.00
S/. 22,320.00 S/. 11,160.00 S/. 22,320.00 S/. 33,480.00
S/. 3,304.80 S/. 3,304.80 S/. 5,313.60 S/. 7,322.40
S/. 10,240.80 S/. 10,240.80 S/. 16,465.60 S/. 22,690.40
S/. 50,265.60 S/. 39,105.60 S/. 58,499.20 S/. 77,892.80

Total
S/. 450.00
S/. 1,105.00
S/. 1,455.80
S/. 3,010.80

Total
S/. 2,291.65

Total
S/. 186,566.64

S/. 57,731.69
S/. 5,102.54
S/. 123,732.41
S/. 15,547.22

S/. 139,279.63
 Año 0 Año 01 Año 02 Año 03 Año 04
Flujo de Capital 35,000 -57,525 411,025 912,762 1,457,038
Ingresos 1,223,048 1,271,970 1,361,008 1,483,499
Costo de MP y Materiales -378,463 -393,602 -421,154 -459,058
Utilidad Bruta 844,585 878,368 939,854 1,024,441
Gastos de administracion -143,431 -143,431 -143,431 -143,431
Gastos de ventas -17,880 -29,880 -29,880 -29,880
Gastos Operativos -50,266 -50,266 -58,499 -77,893
Utilidad antes de impuestos 633,008 654,791 708,043 773,237
(-) Impuestos -147,167 -153,053 -163,767 -178,506
Utilidad Neta 485,841 501,738 544,276 594,730
Flujo de Caja Operativo S/ 35,000 428,316 912,762 1,457,038 2,051,769
Inversion en Activos -27,408

Inversion Neta en Capital de Trabajo -77,177

Gastos pre-operativos -2,940

Flujo de Caja de Inversiones -107,525

Flujo de Financiamiento 15,000 -17,292

Flujo de Caja de Economico -57,525 411,025 912,762 1,457,038 2,051,769

-754,499 -770,232 -816,732 -888,768

 Flujo de Flujo de Efectivo
Años Flujo de Ingresos
Egresos Neto
Inversión -35,000
Año 1 1,223,048.00 754,498.66 468,549.34
Año 2 1,271,969.92 770,232.21 501,737.71
Año 3 1,361,007.81 816,731.68 544,276.14
Año 4 1,483,498.52 888,768.18 594,730.34

VAN S/1,620,745

TIR 1346%

f1 468,549.34
f2 501,737.71
f3 544,276.14
f4 594,730.34
n 4.00
Tasa de Interes 10%
IO -35,000
 Activos Unidades Costo
Conservadora / exhibidora de pescado 1 S/ 5,000.00
Muebles 3 S/ 1,000.00
Anaqueles 3 S/ 500.00
Mesas 1 S/ 1,300.00
Caja registradora 1 S/ 999.00
Horno (2) 2 S/ 1,788.00
Batidora industrial 20 kilos 1 S/ 3,800.00
Congeladora 410 LT (2) 2 S/ 800.00
Refrigerador industrial 1 S/ 2,800.00
Balanza 1 S/ 84.00
Procesador de alimentos 1 S/ 699.00
Cocina 1 S/ 1,000.00
Laptop 1 S/ 1,800.00
Sillas 5 S/ 50.00

Depreciación Total Anual %

Equipos de computo S/ 1,800.00 25%
Muebles y Enceres S/ 11,050.00 10%
Maquinaria y otras unidades de
S/ 14,558.00
producción 10%
Total S/ 27,408.00
Costo Total
5,000
3,000
1,500
1,300
999
3,576
3,800
1,600
2,800
84
699
1,000
1,800
250
27,408

Anual
Años Mensual
Soles
S/450.00 4 S/37.50
S/1,105.00 10 S/92.08

S/1,455.80 10 S/121.32
CONCEPTO Año 01 Año 02 Año 03 Año 04
Caja minima 2 2 2 2
Cuentas por cobrar 30 30 30 30
Inventario 30 30 30 30
Proveedores 60 60 60 60

CONCEPTO Año 01 Año 02 Año 03 Año 04

Caja minima S/ 6,794.71 S/ 7,066.50 S/ 7,561.15 S/ 8,241.66
Cta x cob S/ 101,920.67 S/ 105,997.49 S/ 113,417.32 S/ 123,624.88
Inventar S/ 31,538.61 S/ 32,800.15 S/ 35,096.17 S/ 38,254.82
Proveed S/ 63,077.22 S/ 65,600.31 S/ 70,192.33 S/ 76,509.64
Capital Neto S/ 77,176.77 S/ 80,263.84 S/ 85,882.31 S/ 93,611.71

Balance Año 1
Caja minima S/ 6,794.71 Proveed S/ 63,077.22
Cta x cob S/ 101,920.67
Inventar S/ 31,538.61
CTN Año 1 = 77,176.77

Balance Año 2
Caja minima S/ 7,066.50 Proveed S/ 65,600.31
Cta x cob S/ 105,997.49
Inventar S/ 32,800.15
CTN Año 2 = 80,263.84

Balance Año 3
Caja minima S/ 7,561.15 Proveed S/ 70,192.33
Cta x cob S/ 113,417.32
Inventar S/ 35,096.17
CTN Año 3 = 85,882.31

Balance Año 4
Caja minima S/ 8,241.66 Proveed S/ 76,509.64
Cta x cob S/ 123,624.88
Inventar S/ 38,254.82
CTN Año 3 = 93,611.71
CONCEPTO Año 01 Año 02 Año 03 Año 04
Ventas S/ 1,223,048.00 S/ 1,271,969.92 S/ 1,361,007.81 S/ 1,483,498.52
Costo de venta S/ 378,463.32 S/ 393,601.85 S/ 421,153.98 S/ 459,057.84
Gasto Operativo S/ 50,265.60 S/ 50,265.60 S/ 58,499.20 S/ 77,892.80
Depreciación S/ 3,010.80 S/ 3,010.80 S/ 3,010.80 S/ 3,010.80

CONCEPTO Año 01 Año 02 Año 03 Año 04

Ventas S/ 1,223,048.00 S/ 1,271,969.92 S/ 1,361,007.81 S/ 1,483,498.52
Costo de venta 31% 31% 31% 31%
Gasto Operativo 4% 4% 4% 5%
Depreciación S/ 3,010.80 S/ 3,010.80 S/ 3,010.80 S/ 3,010.80

Año 0 Año 01
Capital de trabajo Neto Incremental S/ 77,176.77 S/ 3,087.07
Stock Capital de Trabajo Neto S/ 77,176.77 S/ 80,263.84
 Año 02 Año 03
S/ 5,618.47 S/ 7,729.41
S/ 85,882.31 S/ 93,611.71
 Financiamiento
Para implementar el proyecto realizara un financiamiento con capital propio y financiamiento bancario, la estructura está compu

Capital propio

·        Los accionistas aportaran 35 mil soles iniciales

·        Financiamiento con terceros
·        Se solicitara un préstamo bancario en un plazo de un año.
·         Empresa: BBVA
·         Monto del Préstamo: S/. 15,000.00
·         Tasa Efectiva Anual (TEA): 30.00 %

https://www.bbva.pe/empresas/productos/financiamiento/prestamos-comerciales/simulador-prestamo-comercial-em

Comisiones +
Mes Vencimiento Amortización Interés Subvención
seguros
Ene 1 1/20/2021 S/1,087.04 S/353.93 S/0.00 S/0.00
Feb 2 2/22/2021 S/1,102.31 S/338.66 S/0.00 S/0.00
Mar 3 3/22/2021 S/1,176.87 S/264.10 S/0.00 S/0.00
Abr 4 4/20/2021 S/1,192.47 S/248.50 S/0.00 S/0.00
May 5 5/20/2021 S/1,210.17 S/230.80 S/0.00 S/0.00
Jun 6 6/21/2021 S/1,223.16 S/217.81 S/0.00 S/0.00
Jul 7 7/20/2021 S/1,269.92 S/171.05 S/0.00 S/0.00
Ago 8 8/20/2021 S/1,287.01 S/153.96 S/0.00 S/0.00
Set 9 9/20/2021 S/1,316.42 S/124.55 S/0.00 S/0.00
Oct 10 10/20/2021 S/1,349.58 S/91.39 S/0.00 S/0.00
Nov 11 11/22/2021 S/1,373.18 S/67.79 S/0.00 S/0.00
Dic 12 12/20/2021 S/1,411.87 S/29.11 S/0.00 S/0.00
S/15,000.00 S/2,291.65 S/0.00 S/0.00

INVERSION
5 accionistas Patrimonio 35,000 70%
Prestamo Pasivo 15,000 30%
Total de 50,000 100%
inversión
amiento bancario, la estructura está compuesta de la siguiente manera:

ales/simulador-prestamo-comercial-empresas.html

Cuota Saldo
S/1,440.97 S/15,850.68
S/1,440.97 S/14,409.71
S/1,440.97 S/12,968.74
S/1,440.97 S/11,527.77
S/1,440.97 S/10,086.80
S/1,440.97 S/8,645.83
S/1,440.97 S/7,204.86
S/1,440.97 S/5,763.89
S/1,440.97 S/4,322.92
S/1,440.97 S/2,881.95
S/1,440.97 S/1,440.98
S/1,440.98 S/0.00
S/17,291.65
Los gastos pre operativos son todos aquellos incurridos en la inversión inicial (año cero), ascienden a S/ 2,940

Gastos Pre Operativos

Entidad Tramite Precio

SUNARP Reserva de Nombre S/. 20.00
Notaria Elaboracion de la minuta S/. 600.00
Banco Deposito del capital S/. 1,000.00
Notaria Elevacion de la minuta S/. 200.00
Notaria/Registros publicos Escritura publica S/. 1,000.00
SUNAT Obtencion de RUC y libros. S/. 120.00
S/ 2,940.00
o cero), ascienden a S/ 2,940
CONCLUSIONES

* La idea de negocio se enfoca en un nicho de mercado creciente, que prefiere el consumo de alimentos maritimos.
* Considerando el crecimiento planteado en los primeros 4 años se observa que el negocio resulta rentable.
* El presente neogcio es economicamente viable luego de haber realizado las estimaciones que nos indican un VAN de S/.
* Teniendo en cuenta el crecimiento en la proteccion de ventas se planteo el crecimiento del personal operativo para sopo

RECOMENDACIONES

* Teniendo en cuenta el contexto actual, se recomienta incrementar el presupuesto de marketing y el personal de ventas p
* Se recomienta hacer un estudio de mercado para identificar que productos se podrian agregar a su cartera a fin de cubri
* Se recomienda revisar los procesos de producción y atención al cliente para generar eficiencias en estos y ahorrar tiemp
* Considerando el incremento en las ventas planteado y que esto impacta directamente en la necesidad de materia prima
con los proveedores.