DEMANDA ACTUAL

Poblacion Inicial Poblacion Final

n AO PI (1+0.0137) PF
(Hab) (Hab)
En Espaa hubo dos
2016 46,815,916 1.0704 50,111,887 censos en el 2001 y
2011, eso se uso para
POBLACION DE ESPAA sacar un tasa
Poblacion potencialmente Consumo promedio
Total Total
intercensal promedio y
AO demandante x hab. 2001 2011 2016 proyectar al 2016.
(Kg) ( TM )
(Hab) Kg /hab
2016 50,111,887 0.90 45,100,698 45,100.70 40,847,371 46,815,916 50,119,673

= (PF/PI)^(1/10)-1 1.37% tasa de crecmiento intercensal

DEMANDA FUTURA PF= Poblacin final PI= Poblacin inicial

Poblacion Inicial Poblacion Final
N AO PI (1+0.0137) PF
(Hab) (Hab)
1 2017 50,111,887 1.0137 50,798,420
2 2018 50,111,887 1.0276 51,494,358
3 2019 50,111,887 1.0417 52,199,831
4 2020 50,111,887 1.0559 52,914,969
5 2021 50,111,887 1.0704 53,639,904

aos 5
Poblacion potencialmente Consumo promedio
Total Total Demanda para
AO demandante x hab. AO X*Y X
(Kg) ( TM ) Reexportacin
(Hab) Kg /hab
2017 50,798,420 0.90 45,718,578 45,718.58 2011 68,050 136,848,550 4044121
2018 51,494,358 0.90 46,344,922 46,344.92 2012 59,924 120,567,088 4048144
2019 52,199,831 0.90 46,979,848 46,979.85 2013 63,494 127,813,422 4052169
2020 52,914,969 0.90 47,623,472 47,623.47 2014 74,230 149,499,220 4056196
2021 53,639,904 0.90 48,275,913 48,275.91 2015 81,581 164,385,715 4060225
10065 347,279 699,113,995 20260855

a 4137 4137
b -8257923 4137

EXPORT
DEMANDA PARA
AOS DEMANDA PARA CONSUMO DEMANDA TOTAL AO PROYECTADA
REEXPORTACION
TM )
2017 45,718.58 86,003 131,721.58 2016 81,866
2018 46,344.92 90,140 136,484.72 2017 86,003
2019 46,979.85 94,277 141,256.45 2018 90,140
2020 47,623.47 98,413 146,036.87 2019 94,277
2021 48,275.91 102,550 150,826.11 2020 98,413
2021 102,550
 HISTORICO DE OFERTA PALTA EN ESPAA

IMPORTACION
AO
( TM )

2011 29,552
2012 33,948
2013 41,034
2014 52,816
2015 60,956

aos 5
IMPORTACION
AO
TOTAL X*Y X
(X)
(Y)
2011 29,552 59,429,072 4044121
2012 33,948 68,303,376 4048144
2013 41,034 82,601,442 4052169
2014 52,816 106,371,424 4056196
2015 60,956 122,826,340 4060225
10065 218,306 439,531,654 20,260,855

a 8168 8168
b -16397718 8168
IMPORTADO
PROYECTADO
DE PALTA
( TM )
IMPORTADO 120,000
AO PROYECTADO 109,002
( TM ) 100,000 100,834
92,667
2017 76,332 80,000 76,332 84,499
2018 84,499
60,000
2019 92,667
2020 100,834 40,000
2021 109,002
20,000
0
2017 2018 2019 2020 2021
IMPORTADO
PROYECTADO
( TM )
 DETERMINACIN DE LA BRECHA DEMANDA-OFERTA
AO DEMANDA OFERTA BRECHA
2017 131,722 76,332 55,390
2018 136,485 84,499 51,986
2019 141,256 92,667 48,590
2020 146,037 100,834 45,202
2021 150,826 109,002 41,824
 TERRENOS Y OBRAS CIVILES
COSTO COSTO
CONCEPTO UNIDAD METRADOS UNITARIO TOTAL
S/. S/.
I. TERRENOS m 450 40.00 18,000.00
II. INFRAESTRUCTURA PRINCIPAL 532,250.00
reas de recepcin de palta m 35 950.00 33,250.00
rea de procesamiento (lavado,
m 250 1,000.00 250,000.00
seleccin,empaque)
Laboratorio m 20 1,000.00 20,000.00
Almacn de producto terminado m 100 1,000.00 100,000.00
reas administrativas m 20 950.00 19,000.00
Vestuario m 20 1,000.00 20,000.00
Servicios Higinicos m 18 1,000.00 18,000.00
Patio de Maniobras (descarga + despacho) m 160 450.00 72,000.00
III. INFRAESTRUCTURA COMPLEMENTARIA 42,150.00
Caseta de guardiana m 12 450.00 5,400.00
Depsito de residuos slidos (15M3) Unid. 1 6,750.00 6,750.00
Accesos y veredas m 50 400.00 20,000.00
Tanque de agua material noble (10M3) Unid. 1 10,000.00 10,000.00
TOTAL TERRENOS Y OBRAS CIVILES 592,400.00 574,400.00
Se recomienda que para la elaboracin del presupuesto de obras civiles, se debe recurrir a los
planos, metrados y costos unitarios
La informacin consignada aqu es para fines didcticos
 MAQUINARIA Y EQUIPO
VALOR
TOTAL
DESCRIPCIN CANTIDAD UNITARIO
S/.
S/. / unidad
MAQUINARIA 80,000.00
Lavadora de fruta 2 25,000 50,000.00
Clasificadora 2 15,000 30,000.00
EQUIPOS 42,000.00
Balanza Industrial 2 2,500 5,000.00
Balanzas de mesa 3 1,000 3,000.00
Mesa de trabajo 2 3,500 7,000.00
Cmara de frio equipado 1 25,000 25,000.00
Kit de Utensilio diversos 1 2,000 2,000.00
EQUIPOS DE OFICINA 8,100.00
Equipos de Computo 3 2,200 6,600.00
Impresoras 1 500 500.00
Fotocopiadora 1 1,000 1,000.00
TOTAL MAQUINARIA Y EQUIPO 130,100.00

VEHCULOS Nota: el camin sera financiado

por el AEO y la cmara sera
VALOR
DESCRIPCIN CANTIDAD
UNITARIO
TOTAL financiado por el GR o GL.
Camion con camara 1 85,000.00 85,000.00
Montacarga 1 50,000.00 50,000.00
TOTAL VEHCULOS 135,000.00

MUEBLES Y ENSERES
VALOR
TOTAL
DESCRIPCIN CANTIDAD UNITARIO
S/.
S/.
Escritorios de madera 2 250 500.00
Sillones metlicos 4 120 480.00
Sillas de madera 10 50 500.00
Armarios 2 250 500.00
TOTAL MUEBLES Y ENSERES 1,980.00
 INVERSION FIJA INTANGIBLE
DESCRIPCION TOTAL
Elaboracin ExpedienteTcnico de edificacin 25,000.00
Consultoria para el fortalecimiento organizacional 30,000.00
Capacitacion pre operacin (prubas en vacio, manejo
5,000.00
de equipos, etc)
Licencia Municipal 250.00
Certificado Defensa Civil 200.00
Registro sanitario 3,000.00
Gestion de certificacion HACCP 30,000.00
Habilitacion Sanitaria de Planta 200.00
Constitucin y tramites de Sunat 2,500.00
TOTAL INVERSIN FIJA INTANGIBLE 96,150.00
Nota: No debe faltar algun gasto, el formulador deberia agregar de ser
el caso
 REQUERIMIENTOS Y REMUNERACION DEL PERSONAL
COSTO COSTO COSTO
INDICE DE
PERSONAL CANTIDAD UNITARIO MENSUAL TOTAL
PARTICIPACIN
S/ S/ S/
MANO DE OBRA DIRECTA 7,200.00 57,600.00
Operarios de linea 1 6 1000 6,000.00 48,000.00
Ayudantes 1 2 600 1,200.00 9,600.00
MANO DE OBRA INDIRECTA 8,100.00 64,800.00
Jefe de Planta 1 1 2500 2,500.00 20,000.00
Supervisor de produccion 1 1 2000 2,000.00 16,000.00
Almacenero 1 1 1200 1,200.00 9,600.00
Chofer 1 1 1200 1,200.00 9,600.00
Tecnico laboratorista 1 1 1200 1,200.00 9,600.00
VENTAS 1,500.00 12,000.00
Vendedores 1 1 1500 1,500.00 12,000.00
ADMINISTRACIN 5,400.00 64,800.00
Contador 0.5 1 2500 1,250.00 15,000.00
Asistente administrativo 1 1 900 900.00 10,800.00
Asesor Legal 0.5 1 2500 1,250.00 15,000.00
Vigilantes 1 2 1000 2,000.00 24,000.00
COSTO TOTAL REMUNERACIONES 22,200.00 199,200.00

Nota: La produccin de palta solo se da para 8 meses, por ello es que en la parte de remuneracin sera
multiplicado por 8.
 Ciclo de conversion en efectivo
Ciclo de produccin 30
Ciclo de cobranza 60
Das de crdito proveedores 45
Das a financiar 45
Periodo de desfase 0.125

CAPITAL DE TRABAJO AOS

COSTO
CONCEPTO
CONCEPTO UNIDAD TOTAL 0 1 2 3 4 5
S/.
I. MATERIA PRIMAS E INSUMOS 721,750.00 I. MATERIAS PRIMAS E INSUMOS 721,750.00 267,047.50 272,388.45 340,485.56 384,748.69 384,748.69
Palta fresca kg 625,000.00 Palta fresca 625,000.00 231,250.00 235,875.00 294,843.75 333,173.44 333,173.44
Insumos directos complementarios mes 3,000.00 Insumos Complementarios 3,000.00 1,110.00 1,132.20 1,415.25 1,599.23 1,599.23
Caja de carton corrugado unidad 93,750.00 Caja de carton corrugado 93,750.00 34,687.50 35,381.25 44,226.56 49,976.02 49,976.02
II. MANO DE OBRA 24,900.00 II. MANO DE OBRA 24,900.00 2,664.00 2,717.28 3,396.60 3,838.16 3,838.16
Mano de Obra Directa 7,200.00 Mano de Obra Directa 7,200.00 2,664.00 2,717.28 3,396.60 3,838.16 3,838.16
Mano de Obra Indirecta 8,100.00 Mano de Obra Indirecta 8,100.00
Ventas 1,500.00 Ventas 1,500.00
Administracin 8,100.00 Administracin 8,100.00
III. OTROS COSTOS INDIRECTOS 15,800.00 III. OTROS COSTOS INDIRECTOS 15,800.00 3552 3623.04 4528.8 5117.544 5117.544
Publicidad y marketing mes 200.00 Publicidad y marketing 200.00
Mantenimiento y reparaciones mes 1,500.00 Mantenimiento y reparaciones 1,500.00
Luz mes 1,500.00 Luz 1,500.00 555.00 566.10 707.63 799.62 799.62
Agua mes 8,100.00 Agua 8,100.00 2,997.00 3,056.94 3,821.18 4,317.93 4,317.93
Telefonia mes 3,750.00 Telefona 3,750.00
Internet mes 300.00 Internet 300.00
Utiles de oficina y limpieza Global 450.00 tiles de oficina y limpieza 450.00
TOTAL CAPITAL DE TRABAJO 762,450.00 TOTAL CAPITAL DE TRABAJO 762,450.00 273,263.50 278,728.77 348,410.96 393,704.39 393,704.39

0.37 0.37
0.02 0.39
0.25 0.64
0.13 0.77
0.77 2.17
 ESTRUCTURA DE LA INVERSIN
TOTAL
CONCEPTO
S/
I.INVERSIN FIJA 955,630.00
I.1. INVERSIN FIJA TANGIBLE 859,480.00
I.1.1. TERRENOS Y OBRAS CIVILES 592,400.00
I.1.2. MAQUINARIA Y EQUIPO 130,100.00
I.1.3. VEHICULOS 135,000.00
I.1.4. MUEBLES Y ENSERES 1,980.00
I.2. INVERSION FIJA INTANGIBLE 96,150.00
II. CAPITAL DE TRABAJO 762,450.00
III. GASTOS GENERALES ( 5 % ) IF 47,781.50
IV. GASTOS DE SUPERVISION (3%) IF 28,668.90
TOTAL INVERSIN 1,794,530.40
FUENTE: ELABORACION PROPIA
 ESTRUCTURA DE FINANCIAMIENTO PLAN DE NEGOCIO
APORTE AEO APORTE TOTAL
CONCEPTO
APORTE PROPIO PRESTAMO PROCOMPITE FINANCIAMIENTO
I.INVERSION FIJA 149,060.00 806,570.00 955,630.00
I.1. INVERSION FIJA TANGIBLE 119,060.00 740,420.00 859,480.00
I.1.1. TERRENOS Y OBRAS CIVILES 18,000.00 574,400.00 592,400.00
I.1.2. MAQUINARIA Y EQUIPO 14,080.00 116,020.00 130,100.00
I.1.3. VEHICULOS 85,000.00 50,000.00 135,000.00
I.1.4. MUEBLES Y ENSERES 1,980.00 1,980.00
I.2. INVERSION FIJA INTANGIBLE 30,000.00 66,150.00 96,150.00
II. CAPITAL DE TRABAJO 762,450.00 762,450.00
III. GASTOS GENERALES ( 5 % ) 47,781.50 47,781.50
IV. GASTOS DE SUPERVISION (3%) IF 28,668.90 28,668.90
TOTAL INVERSIN 149,060.00 762,450.00 883,020.40 1,794,530.40
PORCENTAJE 8.31% 42.49% 49.21% 100%

PRESTAMO 762,450.00
APORTE ESTADO+SOCIOS 1,032,080.40
TOTAL 1,794,530.40
PRESTAMO 762,450.00
APORTE PROPIO -
PRERIODO (MESES) 60
TEA 0.20
Tim 0.0153094705
CUOTA -19,515.58
CUOTA 19,515.58
ESCUDO FISCAL 0.3 DEL INTERES

CUADRO DE SERVICIO A LA DEUDA

SALDO SALDO ESCUDO CUADRO DE SERVICIO A LA DEUDA ANUAL
PERIODO AMORTIZACION INTERES CUOTA
INICIAL FINAL FISCAL
ESCUDO
1 762,450.00 7,842.87 11,672.71 19,515.58 754,607.13 3,501.81 PERIODO SALDO INICIAL AMORTIZACION INTERES CUOTA SALDO FINAL
FISCAL
2 754,607.13 7,962.94 11,552.64 19,515.58 746,644.18 3,465.79 AO 1 762,450.00 102,457.80 131,729.15 234,186.95 659,992.20 39,518.74
3 746,644.18 8,084.85 11,430.73 19,515.58 738,559.33 3,429.22 AO 2 659,992.20 122,949.37 111,237.59 234,186.95 537,042.83 33,371.28
4 738,559.33 8,208.63 11,306.95 19,515.58 730,350.70 3,392.09 AO 3 537,042.83 147,539.24 86,647.71 234,186.95 389,503.59 25,994.31
5 730,350.70 8,334.30 11,181.28 19,515.58 722,016.41 3,354.38 AO 4 389,503.59 177,047.09 57,139.87 234,186.95 212,456.50 17,141.96
6 722,016.41 8,461.89 11,053.69 19,515.58 713,554.52 3,316.11 AO 5 212,456.50 212,456.50 21,730.45 234,186.95 - 6,519.13
7 713,554.52 8,591.44 10,924.14 19,515.58 704,963.08 3,277.24
8 704,963.08 8,722.97 10,792.61 19,515.58 696,240.11 3,237.78
9 696,240.11 8,856.51 10,659.07 19,515.58 687,383.60 3,197.72
10 687,383.60 8,992.10 10,523.48 19,515.58 678,391.50 3,157.04
11 678,391.50 9,129.76 10,385.81 19,515.58 669,261.73 3,115.74
12 669,261.73 9,269.54 10,246.04 19,515.58 659,992.20 3,073.81
13 659,992.20 9,411.45 10,104.13 19,515.58 650,580.75 3,031.24
14 650,580.75 9,555.53 9,960.05 19,515.58 641,025.21 2,988.01
15 641,025.21 9,701.82 9,813.76 19,515.58 631,323.39 2,944.13
16 631,323.39 9,850.35 9,665.23 19,515.58 621,473.04 2,899.57
17 621,473.04 10,001.16 9,514.42 19,515.58 611,471.88 2,854.33
18 611,471.88 10,154.27 9,361.31 19,515.58 601,317.61 2,808.39
19 601,317.61 10,309.73 9,205.85 19,515.58 591,007.89 2,761.76
20 591,007.89 10,467.56 9,048.02 19,515.58 580,540.33 2,714.41
21 580,540.33 10,627.81 8,887.77 19,515.58 569,912.51 2,666.33
22 569,912.51 10,790.52 8,725.06 19,515.58 559,121.99 2,617.52
23 559,121.99 10,955.72 8,559.86 19,515.58 548,166.27 2,567.96
24 548,166.27 11,123.44 8,392.14 19,515.58 537,042.83 2,517.64
25 537,042.83 11,293.74 8,221.84 19,515.58 525,749.09 2,466.55
26 525,749.09 11,466.64 8,048.94 19,515.58 514,282.45 2,414.68
27 514,282.45 11,642.19 7,873.39 19,515.58 502,640.26 2,362.02
28 502,640.26 11,820.42 7,695.16 19,515.58 490,819.84 2,308.55
29 490,819.84 12,001.39 7,514.19 19,515.58 478,818.45 2,254.26
30 478,818.45 12,185.12 7,330.46 19,515.58 466,633.33 2,199.14
31 466,633.33 12,371.67 7,143.91 19,515.58 454,261.66 2,143.17
32 454,261.66 12,561.07 6,954.51 19,515.58 441,700.59 2,086.35
33 441,700.59 12,753.38 6,762.20 19,515.58 428,947.21 2,028.66
34 428,947.21 12,948.62 6,566.95 19,515.58 415,998.58 1,970.09
35 415,998.58 13,146.86 6,368.72 19,515.58 402,851.72 1,910.62
36 402,851.72 13,348.13 6,167.45 19,515.58 389,503.59 1,850.23
37 389,503.59 13,552.49 5,963.09 19,515.58 375,951.10 1,788.93
38 375,951.10 13,759.97 5,755.61 19,515.58 362,191.14 1,726.68
39 362,191.14 13,970.62 5,544.95 19,515.58 348,220.51 1,663.49
40 348,220.51 14,184.51 5,331.07 19,515.58 334,036.00 1,599.32
41 334,036.00 14,401.67 5,113.91 19,515.58 319,634.34 1,534.17
42 319,634.34 14,622.15 4,893.43 19,515.58 305,012.19 1,468.03
43 305,012.19 14,846.00 4,669.58 19,515.58 290,166.19 1,400.87
44 290,166.19 15,073.29 4,442.29 19,515.58 275,092.90 1,332.69
45 275,092.90 15,304.05 4,211.53 19,515.58 259,788.85 1,263.46
46 259,788.85 15,538.35 3,977.23 19,515.58 244,250.50 1,193.17
47 244,250.50 15,776.23 3,739.35 19,515.58 228,474.26 1,121.80
48 228,474.26 16,017.76 3,497.82 19,515.58 212,456.50 1,049.35
49 212,456.50 16,262.98 3,252.60 19,515.58 196,193.52 975.78
50 196,193.52 16,511.96 3,003.62 19,515.58 179,681.56 901.09
51 179,681.56 16,764.75 2,750.83 19,515.58 162,916.81 825.25
52 162,916.81 17,021.41 2,494.17 19,515.58 145,895.40 748.25
53 145,895.40 17,282.00 2,233.58 19,515.58 128,613.40 670.07
54 128,613.40 17,546.58 1,969.00 19,515.58 111,066.83 590.70
55 111,066.83 17,815.21 1,700.37 19,515.58 93,251.62 510.11
56 93,251.62 18,087.95 1,427.63 19,515.58 75,163.67 428.29
57 75,163.67 18,364.86 1,150.72 19,515.58 56,798.81 345.21
58 56,798.81 18,646.02 869.56 19,515.58 38,152.79 260.87
59 38,152.79 18,931.48 584.10 19,515.58 19,221.31 175.23
60 19,221.31 19,221.31 294.27 19,515.58 0.00 88.28
CALCULO DE COSTOS DE PRODUCCION Y OPERACIN DEL PROYECTO

SERVICIOS BASICOS
Descripcion U.Med Cantidad P.Unit Costo total
Luz mes 12 2,000.00 24,000.00
Agua mes 12 1,000.00 12,000.00
Telefona mes 12 2,500.00 30,000.00
Internet mes 12 200.00 2,400.00
Mantenimiento mes 12 300.00 3,600.00
TOTAL 72,000.00

tiles de oficina y Limpieza

Descripcin U.Med Cantidad P.Unit Costo total
Utiles de Oficina Glob 1 300.00 3,600.00
TOTAL 3,600.00

Empaque y Embalaje
Descripcin U.Med Cantidad P.Unit Costo total
Cajas de carton corrugado: (4 kg /
caja), S/.3 C/caja unidad 250,000 3.00 750,000.00
TOTAL 750,000.00

COSTOS DE MATERIA PRIMA

COSTO TOTAL
CONCEPTO UNIDAD CANTIDAD P.UNIT
ANUAL
I. COSTOS DIRECTOS 5,024,000.00
Palta fresca kg 1,000,000 5.00 5,000,000.00
Materiales directos complementarios Glob 12 2,000.00 24,000.00

MATERIALES DIRECTOS E INDIRECTOS

COSTO TOTAL
CONCEPTO UNIDAD CANTIDAD P.UNIT
ANUAL
I. MATERIALES DIRECTOS 774,000.00
Cajas de carton corrugado: (4 kg /
caja), S/.3 C/caja unidad 250,000 3.00 750,000.00
Materiales directos complementarios Glob 12 2,000.00 24,000.00
II. MATERIALES INDIRECTOS 51,600.00
Luz mes 12 2,000.00 24,000.00
Agua mes 12 1,000.00 12,000.00
Mantenimiento mes 12 300.00 3,600.00
Materiales indirectos mes 12 1,000.00 12,000.00
TOTAL DE MD Y MI 825,600.00

MOD Y MDOI
COSTO TOTAL
CONCEPTO UNIDAD CANTIDAD P.UNIT
ANUAL
I. MANO DE OBRA DIRECTA 57,600.00
Mano de Obra Directa mes 8 7,200.00 57,600.00
II. MANO DE OBRA INDIRECTA 64,800.00
Mano de Obra Indirecta mes 8 8,100.00 64,800.00
TOTAL DE MOD Y MDOI 122,400.00

GASTOS DE OPERACIN
PRECIO
COSTO ANUAL
CONCEPTO UNIDAD CANTIDAD UNITARIO
S/
S/
I. GASTOS EN VENTAS 13,600.00
Vendedores mes 8 1,500.00 12,000.00
Publicidad mes 8 200.00 1,600.00
II. GASTOS ADMINISTRATIVOS 100,800.00
Mano de obra Administrativa mes 12 5,400.00 64,800.00
Telefona mes 12 2,500.00 30,000.00
Internet mes 12 200.00 2,400.00
tiles de Oficina mes 12 300.00 3,600.00
TOTAL GASTOS DE OPERACIN 114,400.00

COSTOS DE PRODUCCIN S/. / AO

PRECIO
COSTO ANUAL CONCEPTO
CONCEPTO UNIDAD CANTIDAD UNITARIO
S/ 1 2 3 4 5
S/
I. COSTOS DIRECTOS 5,831,600.00
Mano de Obra Directa 57,600.00 I. COSTOS DIRECTOS 5,831,600.00 7,989,292.00 8,149,077.84 10,186,347.30 11,510,572.45
Palta fresca 5,000,000.00 Palta fresca 5,000,000.00 6,850,000.00 6,987,000.00 8,733,750.00 9,869,137.50
Cajas de carton corrugado: (4 kg / Cajas de carton corrugado: (4 kg /
750,000.00 caja), S/:3 C/caja 750,000.00 1,027,500.00 1,048,050.00 1,310,062.50 1,480,370.63
caja), S/:3 C/caja
Materiales directos complementarios mes 12 2,000.00 24,000.00 Materiales directos complementarios 24,000.00 32,880.00 33,537.60 41,922.00 47,371.86
II. COSTOS INDIRECTOS 116,400.00 Mano de Obra Directa 57,600.00 78,912.00 80,490.24 100,612.80 113,692.46
Luz mes 12 2,000.00 24,000.00 II. COSTOS INDIRECTOS 116,400.00 129,720.00 130,706.40 143,283.00 151,457.79
Agua mes 12 1,000.00 12,000.00 Luz 24,000.00 32,880.00 33,537.60 41,922.00 47,371.86
Mantenimiento mes 12 300.00 3,600.00 Agua 12,000.00 16,440.00 16,768.80 20,961.00 23,685.93
Materiales indirectos mes 12 1,000.00 12,000.00 Mantenimiento 3,600.00 3,600.00 3,600.00 3,600.00 3,600.00
Mano de Obra Indirecta mes 8 8,100.00 64,800.00 Materiales indirectos 12,000.00 12,000.00 12,000.00 12,000.00 12,000.00
TOTAL COSTOS DE PRODUCCION 5,948,000.00 Mano de Obra Indirecta 64,800.00 64,800.00 64,800.00 64,800.00 64,800.00
COSTO TOTAL DE PRODUCCION 5,948,000.00 8,119,012.00 8,279,784.24 10,329,630.30 11,662,030.24
 DEPRECIACION DEL ACTIVO FIJO TANGIBLE Y AMORTIZACION INTANGIBLES
Factor de DEPRECIACIN VALOR
CONCEPTO
depreciacion 1 2 3 4 5 RESIDUAL
I. ACTIVO NO DEPRECIADO
I.1.1. TERRENOS 0.00 - - - - - 18,000.00
II. DEPRECIACIN DEL ACTIVO FIJO TANGIBLE 46,972.88 46,972.88 46,972.88 46,972.88 46,972.88 606,615.59
I.1.2. OBRAS CIVILES 0.05 24,338.98 24,338.98 24,338.98 24,338.98 24,338.98 452,705.08
I.1.3. MAQUINARIA Y EQUIPO 0.10 11,025.42 11,025.42 11,025.42 11,025.42 11,025.42 74,972.88
I.1.4. VEHICULOS 0.10 11,440.68 11,440.68 11,440.68 11,440.68 11,440.68 77,796.61
I.1.5. MUEBLES Y ENSERES 0.10 167.80 167.80 167.80 167.80 167.80 1,141.02
III. AMORTIZACIN INTANGIBLES 19,230.00 19,230.00 19,230.00 19,230.00 19,230.00
II.1.INVERSIN FIJA INTANGIBLE 0.20 19,230.00 19,230.00 19,230.00 19,230.00 19,230.00
TOTAL ( II + III) 66,202.88 66,202.88 66,202.88 66,202.88 66,202.88 624,615.59
 PRESUPUESTO DE EGRESOS (OPERACIN)
AOS
CONCEPTO
1 2 3 4 5
I. COSTOS DE PRODUCCIN 5,948,000.00 8,119,012.00 8,279,784.24 10,329,630.30 11,662,030.24
I.1. COSTOS DIRECTOS 5,831,600.00 7,989,292.00 8,149,077.84 10,186,347.30 11,510,572.45
I.1.1. MATERIALES DIRECTOS 5,774,000.00 7,910,380.00 8,068,587.60 10,085,734.50 11,396,879.99
I.1.2. MANO DE OBRA DIRECTA. 57,600.00 78,912.00 80,490.24 100,612.80 113,692.46
I.2. COSTOS INDIRECTOS 116,400.00 129,720.00 130,706.40 143,283.00 151,457.79
I.2.1. MANO DE OBRA INDIRECTA. 64,800.00 64,800.00 64,800.00 64,800.00 64,800.00
I.2.3. MATERIALES INDIRECTOS 51,600.00 64,920.00 65,906.40 78,483.00 86,657.79
II. GASTOS DE OPERACIN 114,400.00 114,400.00 114,400.00 114,400.00 114,400.00
II.1. GASTOS DE VENTA 13,600.00 13,600.00 13,600.00 13,600.00 13,600.00
II.2. GASTOS ADMINISTRATIVOS 100,800.00 100,800.00 100,800.00 100,800.00 100,800.00
III. DEPRECIACIN DE ACT.FIJO Y
66,202.88 66,202.88 66,202.88 66,202.88 66,202.88
AMORTIZACION INTANG.
IV. GASTOS FINANCIEROS 234,186.95 234,186.95 234,186.95 234,186.95 234,186.95
PAGO DEL PRSTAMO 234,186.95 234,186.95 234,186.95 234,186.95 234,186.95
TOTAL EGRESOS 6,362,789.84 8,533,801.84 8,694,574.08 10,744,420.14 12,076,820.07

costo promedio por Tonelada de queso 6,362.79 6,238.16 6,219.29 6,136.16 6,084.04

AOS
CONCEPTO
1 2 3 4 5
Costos Totales 6,362,789.84 8,533,801.84 8,694,574.08 10,744,420.14 12,076,820.07
Produccion TM 1,000.00 1,368.00 1,398.00 1,751.00 1,985.00
costo promedio unitario/TM 6,362.79 6,238.16 6,219.29 6,136.16 6,084.04
 PLAN DE PRODUCCION PLAN DE VENTAS

VALOR DE
CANTIDAD
PRODUCCION POR MES (TM / mes) CANTIDAD VENTA TOTAL
AO AO TOTAL TOTAL S/
TOTAL UNITARIO US$
ene feb mar abr may jun jul ago sep oct nov dic TM
US$ / TM
1 67 67 160 160 160 160 160 67 1,000 1 1,000 2156.00 2,156,000.00 7,244,160.00
2 91 91 219 219 219 219 219 91 1,368 2 1,368 2156.00 2,949,408.00 9,910,010.88
3 93 93 224 224 224 224 224 93 1,398 3 1,398 2156.00 3,014,088.00 10,127,335.68
4 117 117 280 280 280 280 280 117 1,751 4 1,751 2156.00 3,775,156.00 12,684,524.16
5 132 132 318 318 318 318 318 132 1,985 5 1,985 2156.00 4,279,660.00 14,379,657.60

Tipo de cambio 3.36

 ESTADO DE RESULTADOS CON FINANCIAMIENTO ESTADO DE RESULTADOS SIN FINANCIAMIENTO
AOS AOS
CONCEPTO CONCEPTO
1 2 3 4 5 1 2 3 4 5
I. INGRESOS (VENTAS) 7,244,160.00 9,910,010.88 10,127,335.68 12,684,524.16 15,004,273.19 I. INGRESOS (VENTAS) 7,244,160.00 9,910,010.88 10,127,335.68 12,684,524.16 15,004,273.19
VENTAS 7,244,160.00 9,910,010.88 10,127,335.68 12,684,524.16 14,379,657.60 VENTAS 7,244,160.00 9,910,010.88 10,127,335.68 12,684,524.16 14,379,657.60
INGRESOS EXTRAORDINARIOS 624,615.59 INGRESOS EXTRAORDINARIOS 624,615.59
II. COSTOS DE PRODUCCIN 5,948,000.00 8,119,012.00 8,279,784.24 10,329,630.30 11,662,030.24 II. COSTOS DE PRODUCCIN 5,948,000.00 8,119,012.00 8,279,784.24 10,329,630.30 11,662,030.24
III. UTILIDAD BRUTA 1,296,160.00 1,790,998.88 1,847,551.44 2,354,893.86 3,342,242.95 III. UTILIDAD BRUTA 1,296,160.00 1,790,998.88 1,847,551.44 2,354,893.86 2,717,627.36
IV. GASTOS DE OPERACIN 114,400.00 114,400.00 114,400.00 114,400.00 114,400.00 IV. GASTOS DE OPERACIN 114,400.00 114,400.00 114,400.00 114,400.00 114,400.00
GASTOS DE VENTA 13,600.00 13,600.00 13,600.00 13,600.00 13,600.00 GASTOS DE VENTA 13,600.00 13,600.00 13,600.00 13,600.00 13,600.00
GASTOS ADMINISTRATIVOS 100,800.00 100,800.00 100,800.00 100,800.00 100,800.00 GASTOS ADMINISTRATIVOS 100,800.00 100,800.00 100,800.00 100,800.00 100,800.00
V. DEPRECIACIN DE A.F. Y AMORT. INTANG 66,202.88 66,202.88 66,202.88 66,202.88 66,202.88 V. DEPRECIACIN DE A.F. Y AMORT. INTANG 66,202.88 66,202.88 66,202.88 66,202.88 -
VI. UTILIDAD OPERATIVA 1,115,557.12 1,610,396.00 1,666,948.56 2,174,290.98 3,161,640.07 VI. UTILIDAD OPERATIVA 1,115,557.12 1,610,396.00 1,666,948.56 2,174,290.98 2,603,227.36
VII. GASTOS FINANCIEROS (pago del prestamo) 234,186.95 234,186.95 234,186.95 234,186.95 234,186.95 IX. IMPUESTO A LA RENTA ( 30 % ) 334,667.14 483,118.80 500,084.57 652,287.29 780,968.21
VIII. UTILIDAD ANTES DE IMPUESTO 881,370.16 1,376,209.04 1,432,761.60 1,940,104.02 2,927,453.12 UTILIDAD NETA 780,889.98 1,127,277.20 1,166,863.99 1,522,003.69 1,822,259.15
IX. IMPUESTO A LA RENTA ( 30% ) 264,411.05 412,862.71 429,828.48 582,031.21 878,235.94
UTILIDAD NETA 616,959.12 963,346.33 1,002,933.12 1,358,072.82 2,049,217.18 INVERSION 1,794,530.40
FUENTE: ELABORACION PROPIA

Nota: Para el 2016 el Impuesto ala Renta es 28%

INVERSION 1,794,530.40
PUNTO DE EQUILIBRIO
AOS
RUBROS
1 2 3 4 5
COSTOS FIJOS. 401,189.84 401,189.84 401,189.84 401,189.84 401,189.84 cf
DEPRECIACIN DE A.F. Y AMORT. INTANG 66,202.88 66,202.88 66,202.88 66,202.88 66,202.88
GASTOS FINANCIEROS 234,186.95 234,186.95 234,186.95 234,186.95 234,186.95
GASTOS ADMINISTRATIVOS 100,800.00 100,800.00 100,800.00 100,800.00 100,800.00
COSTOS VARIABLES 5,961,600.00 8,132,612.00 8,293,384.24 10,343,230.30 11,675,630.24
COSTOS DE PRODUCCIN 5,948,000.00 8,119,012.00 8,279,784.24 10,329,630.30 11,662,030.24
GASTOS DE VENTA 13,600.00 13,600.00 13,600.00 13,600.00 13,600.00
COSTOS TOTALES 6,362,789.84 8,533,801.84 8,694,574.08 10,744,420.14 12,076,820.07
VENTAS PROMEDIO (Q) 1,000.00 1,368.00 1,398.00 1,751.00 1,985.00 vt
COSTO VARIABLE UNITARIO (CVu) 5,961.60 5,944.89 5,932.32 5,907.04 5,881.93
PRECIO DE VENTA UNITARIO 7,244.16 7,244.16 7,244.16 7,244.16 7,244.16
PUNTO DE EQUILIBRIO (Q) 313 309 306 300 295
PUNTO DE EQUILIBRIO (S/.) 2,266,001.87 2,236,861.78 2,215,426.23 2,173,542.69 2,133,474.14
FUENTE: ELABORACION PROPIA

PE(Q) = CF/(Pu-Cvu)

PE (S/.) = CF/(1-CV/VENTAS)

AOS
RUBROS
1 2 3 4 5
VENTAS 7,244,160.00 17,154,170.88 27,281,506.56 39,966,030.72 54,345,688.32
COSTOS
8,157,320.24 16,691,122.07 25,385,696.15 36,130,116.28 48,206,936.35
TOTALES
COSTOS FIJOS 401,189.84 401,189.84 401,189.84 401,189.84 401,189.84

GRFICO DEL PUNTO DE EQUILIBRIO

60,000,000.00

50,000,000.00

40,000,000.00

30,000,000.00

20,000,000.00

10,000,000.00

-
1 2 3 4 5
VENTAS COS TOS TOTALES
 FLUJO DE CAJA ECONMICO Y FINANCIERO
CONCEPTO 0 1 2 3 4 5
I. INGRESOS - 7,244,160.00 9,910,010.88 10,127,335.68 12,684,524.16 17,454,535.20
INGRESOS POR VENTA 7,244,160.00 9,910,010.88 10,127,335.68 12,684,524.16 14,379,657.60
VALOR RESIDUAL 624,615.59
RECUPERO DE CAPITAL 2,450,262.01
II. EGRESOS (0.00) (6,670,330.64) (8,995,259.57) (9,242,679.77) (11,490,021.98) (12,951,102.83)
II.1. INVERSIN FIJA AO 0 (1,794,530.40)
II.1.1 INVERSIN FIJA TANGIBLE 859,480.00
II.1.2 INVERSIN FIJA INTANGIBLE 96,150.00
II.1.3 CAPITAL DE TRABAJO 762,450.00 (273,263.50) (278,728.77) (348,410.96) (393,704.39) (393,704.39)
II.1.4 GASTOS GENERALES 47,781.50
II.1.5 GASTOS DE SUPERVISIN 28,668.90
II.2. COSTOS DE PRODUCCIN (5,948,000.00) (8,119,012.00) (8,279,784.24) (10,329,630.30) (11,662,030.24)
II.3. GASTOS DE OPERACIN (114,400.00) (114,400.00) (114,400.00) (114,400.00) (114,400.00)
II.4. IMPUESTO A LA RENTA (334,667.14) (483,118.80) (500,084.57) (652,287.29) (780,968.21)
FLUJO DE CAJA ECONMICO (1,794,530.40) 573,829.36 914,751.31 884,655.91 1,194,502.18 4,503,432.37
PRSTAMO 762,450.00
SERVICIO DE DEUDA (234,186.95) (234,186.95) (234,186.95) (234,186.95) (234,186.95)
ESCUDO FISCAL 39,518.74 33,371.28 25,994.31 17,141.96 6,519.13
FLUJO DE CAJA FINANCIERO (1,032,080.40) 379,161.16 713,935.63 676,463.27 977,457.19 4,275,764.55
ELABORACION PROPIA
DATOS VALORES DATOS VALORES
COK 20.00% VANE S/. 2,628,167.02 Numero de periodos 5 Numero de periodos 5
WACC 16.86% VANF S/. 2,360,863.28 Tipo de periodo Anual Tipo de periodo Anual
TEA 18.00% TIRE 52.26% Tasa de descuento WACC 16.86% COK 20% CALCULO TASA
TIRF 69.66% CALCULO TASA INTERNA DE
INTERNA DE RETORNO RETORNO
CALCULO DEL VALOR ACTUAL NETO ECONOMICO (VANE) ECONOMICO CALCULO DEL VALOR ACTUAL NETO FINANCIERO (VANF) FINANCIERA
Flujo de caja Tasa de Flujo de caja Tasa de
Periodo (n) economico (1+r) FC / (1+r) descuent VANE Periodo (n) financiero (1+r) FC / (1+r) descuent VANF
INDICADOR BENEFICIO/COSTO (FC) o (FC) o
AOS 0 -1,794,530.40 1.0000 -1,794,530.40 0% 6,276,640.73 0 -1,032,080.40 1.0000 -1,032,080.40 0% ###
INDICE BENEFICIO/COSTO
0 1 2 3 4 5 1 573,829.36 1.1686 491,057.12 5% 4,857,156.19 1 379,161.16 1.2000 315,967.63 5% ###
BENEFICIOS 0.00 7,244,160.00 9,910,010.88 10,127,335.68 12,684,524.16 17,454,535.20 2 914,751.31 1.3655 669,886.97 10% 3,759,918.80 2 713,935.63 1.4400 495,788.63 10% ###
COSTOS -1794530 (6,670,330.64) (8,995,259.57) (9,242,679.77) (11,490,021.98) (12,951,102.83) 3 884,655.91 1.5957 554,398.59 15% 2,899,772.99 3 676,463.27 1.7280 391,471.80 15% ###
FACTOR DE ACTUALIZACION 1.0000000 0.8557546 0.7323159 0.6266827 0.5362866 0.4589298 4 1,194,502.18 1.8647 640,595.57 20% 2,216,739.18 4 977,457.19 2.0736 471,381.74 20% ###
BENEFICIOS ACTUALIZADOS 0 6,199,223 7,257,259 6,346,627 6,802,541 8,010,406 5 4,503,432.37 2.1790 2,066,759.17 25% 1,667,870.57 5 4,275,764.55 2.4883 1,718,333.87 25% ###
COSTOS ACTUALIZADOS -1,794,530 -5,708,166 -6,587,372 -5,792,228 -6,161,945 -5,943,647 TOTAL 2,628,167.02 30% 1,221,948.87 TOTAL 2,360,863.28 30% ###
FLUJO ECONOMICO ACTUALIZADO 491,057.12 669,886.97 554,398.59 640,595.57 2,066,759.17 35% 855,963.84 35% ###
40% 552,735.90 40% 898,978.36
INDICADOS BENEFICIO/COSTO 1.0822 VANE = S. 2,628,167.02 45% 299,284.95 VANE = 2,360,863.28 45% 679,058.89
INDICE DE RENTABILIDAD 2.465 50% 85,694.56 50% 494,573.60
55% -95,689.91 55% 338,623.61
60% -250,834.52 60% 205,845.41
65% -384,431.61 65% 92,031.32
70% -500,203.22 70% -6,147.63

TIRE = 52.26% TIRF = 69.66%

 WACC 16.86 COK 0.2

EVALUACION ECONOMICA EVALUACION FINANCIERA

AO FCE FAS VAN AO FCF FAS VANF
0 (1,794,530.40) 1.000000 (1,794,530.40) 0 (1,032,080.40) 1.00 (1,032,080.40)
1 573,829.36 1.168559 491,057.12 1 379,161.16 1.20 315,967.63
2 914,751.31 1.365531 669,886.97 2 713,935.63 1.44 495,788.63
3 884,655.91 1.595704 554,398.59 3 676,463.27 1.73 391,471.80
4 1,194,502.18 1.864674 640,595.57 4 977,457.19 2.07 471,381.74
5 4,503,432.37 2.178983 2,066,759.17 5 4,275,764.55 2.49 1,718,333.87
VANE 2,628,167.02 VANF 2,360,863.28
TIRE Err:523 TIRF 69.66%

PUNTO DE QUIEBRE UTILIZANDO EL METODO DE ANALISIS DE SENSIBILIDAD

TIRE
CAIDA DEL 10% DE LA PRODUCCION VARIABLES VARIACION VANE INICIAL VAN FINAL TIR FINAL
INICIAL
AO FCE FAS VAN SITUACION INICIAL 0 2,628,167.02 52%
0 (1,794,530.40) 1.00 (1,794,530.40) Caida del 10% de la produccion 10% 303,823.84 21%
1 66,738.16 1.17 57,111.49 Caida del 4% de la produccion 4% 1,698,429.75 40%
2 221,050.55 1.37 161,878.84 Caida del 5% del precio 5% 1,465,995.43 37%
3 175,742.41 1.60 110,134.74 Caida del 10% del precio 10% 303,823.84 21%
4 306,585.49 1.86 164,417.70 Caida del 11% del precio 11% 71,389.52 18%
5 3,496,856.33 2.18 1,604,811.46
VANE 303,823.84
TIRE 21.0%

CAIDA DEL 4% DE LA PRODUCCION

AO FCE FAS VAN
0 (1,794,530.40) 1.00 (1,794,530.40)
1 370,992.88 1.17 317,478.87
2 637,271.01 1.37 466,683.72
3 601,090.51 1.60 376,693.05
4 839,335.50 1.86 450,124.42
5 4,100,801.95 2.18 1,881,980.09
VANE 1,698,429.75
TIRE 39.9%

CAIDA DEL 5% DEL PRECIO

AO FCE FAS VAN
0 (1,794,530.40) 1.00 (1,794,530.40)
1 320,283.76 1.17 274,084.31
2 567,900.93 1.37 415,882.91
3 530,199.16 1.60 332,266.67
4 750,543.83 1.86 402,506.63
5 4,000,144.35 2.18 1,835,785.31
VANE 1,465,995.43
TIRE 36.8%

CAIDA DEL 10% DEL PRECIO

AO FCE FAS VAN
0 (1,794,530.40) 1.00 (1,794,530.40)
1 66,738.16 1.17 57,111.49
2 221,050.55 1.37 161,878.84
3 175,742.41 1.60 110,134.74
4 306,585.49 1.86 164,417.70
5 3,496,856.33 2.18 1,604,811.46
VANE 303,823.84
TIRE 21.0%

CAIDA DEL 11% DEL PRECIO

AO FCE FAS VAN
0 (1,794,530.40) 1.00 (1,794,530.40)
1 16,029.04 1.17 13,716.93
2 151,680.47 1.37 111,078.03
3 104,851.06 1.60 65,708.35
4 217,793.82 1.86 116,799.92
5 3,396,198.73 2.18 1,558,616.69
VANE 71,389.52
TIRE 17.8%
 PROGRAMA DE INVERSINES
MESES
CONCEPTO TOTAL
1 2 3 4 5 6 7 8 9 10 11 12
I.INVERSION FIJA 955,630.00
I.1. INVERSION FIJA TANGIBLE 859,480.00
I.1.1. TERRENOS Y OBRAS CIVILES 197,466.67 197,466.67 197,466.67 592,400.00
I.1.2. MAQUINARIA Y EQUIPO 43,366.67 43,366.67 43,366.67 130,100.00
I.1.3. VEHICULOS 135,000.00 135,000.00
I.1.4. MUEBLES Y ENSERES 1,980.00 1,980.00
I.2. INVERSION FIJA INTANGIBLE 32,050.00 32,050.00 32,050.00 96,150.00
II. CAPITAL DE TRABAJO 381,225.00 381,225.00 762,450.00
III. GASTOS GENERALES ( 5 % ) IF 3,981.79 3,981.79 3,981.79 3,981.79 3,981.79 3,981.79 3,981.79 3,981.79 3,981.79 3,981.79 3,981.79 3,981.79 47,781.50
IV. GASTOS DE SUPERVISION (3%) IF 2,389.08 2,389.08 2,389.08 2,389.08 2,389.08 2,389.08 2,389.08 2,389.08 2,389.08 2,389.08 2,389.08 2,389.08 28,668.90
TOTAL INVERSIN 235,887.53 203,837.53 247,204.20 51,717.53 49,737.53 173,420.87 6,370.87 6,370.87 38,420.87 387,595.87 387,595.87 6,370.87 1,794,530.40
FUENTE: ELABORACION PROPIA 1,794,530.40

MESES
CONCEPTO TOTAL
1 2 3 4 5 6 7 8 9 10 11 12
I.INVERSION FIJA
I.1. INVERSION FIJA TANGIBLE
I.1.1. TERRENOS Y OBRAS CIVILES 0.33 0.33 0.33 100%
I.1.2. MAQUINARIA Y EQUIPO 0.33 0.33 0.33 100%
I.1.3. VEHICULOS | 1.00 100%
I.1.4. MUEBLES Y ENSERES 1.00 100%
I.2. INVERSION FIJA INTANGIBLE 0.33 0.33 0.33 100%
II. CAPITAL DE TRABAJO 0.50 0.50 100%
III. GASTOS GENERALES ( 5 % ) IF 0.08 0.08 0.08 0.08 0.08 0.08 0.08 0.08 0.08 0.08 0.08 0.08 100%
IV. GASTOS DE SUPERVISION (3%) IF 0.08 0.08 0.08 0.08 0.08 0.08 0.08 0.08 0.08 0.08 0.08 0.08 100%
 Palta fresca

Recepcin fruto
1 fresco

2,1 Pesado
Agua
Fungicida
Coadyudante
Cloruro de calcio

3,2 Drenchado
Agua
Desinfectante 50 a
100 ppm
Detergente de 20 a
30 ml Lavado y
4,3 desinfectado

Aire

5,4 Secado

6,5 1ra. seleccin

Palta
defectuosa

7,6 Calibrado

Cajas

2da. seleccin y
8,7 empacado

Palta
defectuosa

Caja de 4 kg de peso
con palta
Parihuelas

8 Paletizado

Aire fro
 8

Aire fro

9 Enfriado
5 a 6 C

1 almacenamiento
(2 a 7 dias max.)

Resumen

Operacin 9

Inpeccin 8

Almacn 1

#NAME?