MUEBLES VALOR DE COMPRA VIDA CONTABLE DEPRECIACION ANUAL

Escritorio S/. 500.00 10 S/. 50.00

Silla para escritorio S/. 250.00 10 S/. 25.00
EQUIPO DE COMPUTO
Computadoras S/. 7,500.00 5 S/. 1,500.00
Impresoras S/. 575.00 5 S/. 115.00
Telefono S/. 750.00 5 S/. 150.00
EQUIPO Y MAQUINARIA
Bandas Transportadoras S/. 3,500.00 10 S/. 350.00
Maquinaria para despulpar S/. 24,000.00 15 S/. 1,600.00
Marmitas de campana S/. 15,000.00 15 S/. 1,000.00
Tanque de pasteurizacion S/. 17,000.00 15 S/. 1,133.33
Maquina envasadora S/. 17,500.00 15 S/. 1,166.67
Refrigerador S/. 10,000.00 15 S/. 666.67
Tanque de mezcla S/. 9,500.00 15 S/. 633.33
Tanque de lavado y temperado S/. 6,000.00 15 S/. 400.00
S/. 100,000.00
 Presupuesto por equipos (PPE) S/. 100,000.00
Valor Residual S/. 10,000.00
Importe despreciable S/. 90,000.00
N de periodos 5

CUADRO DE DEPRECIACIÓN

Año Gasto de dep Dep acumulada Importe despreciable

0 S/. 100,000.00
1 S/. 18,000.00 S/. 18,000.00 S/. 82,000.00
2 S/. 18,000.00 S/. 36,000.00 S/. 64,000.00
3 S/. 18,000.00 S/. 54,000.00 S/. 46,000.00
4 S/. 18,000.00 S/. 72,000.00 S/. 28,000.00
5 S/. 18,000.00 S/. 90,000.00 S/. 10,000.00
 TOTAL DE LA EM
PATRIMONIO:

TERCEROS:

Financiamiento de la deuda MÉTODO FRANCÉS-CUOTAS FIJAS

Periodo Cuota Interés Amortización

0
1 S/ 28,230.60 S/ 12,600.00 S/ 15,630.60
2 S/ 28,230.60 S/ 12,131.08 S/ 16,099.52
3 S/ 28,230.60 S/ 11,648.10 S/ 16,582.50
4 S/ 28,230.60 S/ 11,150.62 S/ 17,079.98
TOTAL AÑO 1 S/ 112,922.39 S/ 47,529.80 S/ 65,392.59
5 S/ 28,230.60 S/ 10,638.22 S/ 17,592.37
6 S/ 28,230.60 S/ 10,110.45 S/ 18,120.15
7 S/ 28,230.60 S/ 9,566.85 S/ 18,663.75
8 S/ 28,230.60 S/ 9,006.93 S/ 19,223.66
TOTAL AÑO 2 S/ 112,922.39 S/ 39,322.45 S/ 73,599.93
9 S/ 28,230.60 S/ 8,430.22 S/ 19,800.37
10 S/ 28,230.60 S/ 7,836.21 S/ 20,394.38
11 S/ 28,230.60 S/ 7,224.38 S/ 21,006.22
12 S/ 28,230.60 S/ 6,594.20 S/ 21,636.40
TOTAL AÑO 3 S/ 112,922.39 S/ 30,085.01 S/ 82,837.37
13 S/ 28,230.60 S/ 5,945.10 S/ 22,285.49
14 S/ 28,230.60 S/ 5,276.54 S/ 22,954.06
15 S/ 28,230.60 S/ 4,587.92 S/ 23,642.68
16 S/ 28,230.60 S/ 3,878.64 S/ 24,351.96
TOTAL AÑO 4 S/ 112,922.39 S/ 19,688.19 S/ 93,234.19
17 S/ 28,230.60 S/ 3,148.08 S/ 25,082.52
18 S/ 28,230.60 S/ 2,395.60 S/ 25,835.00
19 S/ 28,230.60 S/ 1,620.55 S/ 26,610.05
20 S/ 28,230.60 S/ 822.25 S/ 27,408.35
TOTAL AÑO 5 S/ 112,922.39 S/ 7,986.48 S/ 104,935.91
TOTAL DE LA EMPRESA S/ 600,000.00
DEUDA= S/ 420,000.00

SALDO
Monto (P)= S/ 420,000.00
S/ 420,000.00 N= 5 años 20 trimestres
S/ 404,369.40 frecuencia= 4 cuotas/año
S/ 388,269.89 TET(i%)= 3%
S/ 371,687.39 TEA= 0.12
S/ 354,607.41

S/ 337,015.04
S/ 318,894.89 112922.38876272 47529.80033 65393 354607.412
S/ 300,231.14 112922.38876272 39322.454373 73600 281007.477
S/ 281,007.48 112922.38876272 30085.014191 82837 198170.103
112922.38876272 19688.193885 93234 104935.908
S/ 261,207.10 112922.38876272 7986.4810349 104936 0
S/ 240,812.72
S/ 219,806.50
S/ 198,170.10

S/ 175,884.61
S/ 152,930.55
S/ 129,287.87
S/ 104,935.91

S/ 79,853.39
S/ 54,018.39
S/ 27,408.35
S/ 0.00
 COSTO PROMEDIO PONDERADO DE CAPITAL
El banco nos hace el préstamo de los 420000 a 5 años a una tasa
de interés del 3% ET. La provisión de impuesto de renta es el
30%. El inversionista espera una tasa de interés de oportunidad
de 13%.

TET= 3%
DATOS:

E= S/ 180,000.00
D= S/ 420,000.00
E+D= S/ 600,000.00
Ke= 13%
Kd= 12.00%
T= 30%
TEA= 12%

WACC= 9.78%
TOTAL DE LA EMPRESA S/ 600,000.00
DEUDA= S/ 420,000.00
PATRIMONIO= S/ 180,000.00
 Precio de paquete de pulpa 5.30
PERIODO 2018 2019 2020 2021
PRODUCCION ANUAL 28230.00 29658 31171 32778

PERIODO 2018 2019 2020 2021 2022

INGRESO TOTAL 0 0 0 0 0
Limite Inferior 83333.33 83333.33 83333.33 83333.33 83333.33
INGRESO BASE -83333.33 -83333.33 -83333.33 -83333.33 -83333.33
-28333.33 -28333.33 -28333.33 -28333.33 -28333.33
CUOTA FIJA 21737.57 21737.57 21737.57 21737.57 21737.57
TOTAL A PAGAR (ISR) -6595.76 -6595.76 -6595.76 -6595.76 -6595.76
6595.76 6595.76 6595.76 6595.76 6595.76
 2022
34482

PERIODO: 2018 2019 2020 2021 2022

TASA: 34% 34% 34% 34% 34%
PROYECTO PRE-FACTIBILIDAD DE PULPA DE PITAHAYA CONGELADA

MODULO DE VENTAS
Año 1 Año 2 Año 3 Año 4 Año 5
Unidades 908,087 917167.87 926,340 935602.944187 944,959
Valor de venta S/. 4,540,435.00 S/. 4,585,839.35 S/. 4,631,697.74 S/. 4,678,014.72 S/. 4,724,794.87
IGV 18% S/. 817,278.30 S/. 825,451.08 S/. 833,705.59 S/. 842,042.65 S/. 850,463.08
Precio de Venta S/5,357,713 S/5,411,290 S/5,465,403 S/5,520,057 S/5,575,258

MODULO DE INVERSIONES,COSTOS Y GASTOS

Año 0 Año 1 Año 2 Año 3 Año 4 Año 5

INVERSIONES S/. 477,521.8 S/. 2,270.2 S/. 2,292.9 S/. 2,315.8 S/. 2,315.8 S/. -
Mobiliario S/. 15,900.0
Equipos diversos S/. 184,600.0
Derecho de marca S/. 50,000.0
Capital de trabajo S/. 227,021.8 S/. 2,270.2 S/. 2,292.9 S/. 2,315.8 S/. 2,315.8 S/. -
COSTO DE LA MERCADERIA S/. - S/. 3,632,348.0 S/. 3,668,671.5 S/. 3,705,358.2 S/. 3,742,411.8 S/. 3,779,835.9
GASTOS OPERATIVOS S/. - S/. 492,426.1 S/. 495,150.4 S/. 497,901.9 S/. 500,680.9 S/. 503,487.7
Alquiler de local S/. 15,000.0 S/. 15,000.0 S/. 15,000.0 S/. 15,000.0 S/. 15,000.0
Planilla de sueldos S/. 150,000.0 S/. 150,000.0 S/. 150,000.0 S/. 150,000.0 S/. 150,000.0
Gastos de ventas S/. 272,426.1 S/. 275,150.4 S/. 277,901.9 S/. 280,680.9 S/. 283,487.7
Gastos de Seguros S/. 30,000.0 S/. 30,000.0 S/. 30,000.0 S/. 30,000.0 S/. 30,000.0
Gastos generales S/. 25,000.0 S/. 25,000.0 S/. 25,000.0 S/. 25,000.0 S/. 25,000.0
TOTAL SIN IGV S/. 477,521.8 S/. 4,127,044.3 S/. 4,166,114.8 S/. 4,205,575.9 S/. 4,245,408.5 S/. 4,283,323.6

Año 0 Año 1 Año 2 Año 3 Año 4 Año 5

INVERSIONES S/. 522,611.8 S/. 2,270.2 S/. 2,292.9 S/. 2,315.8 S/. 2,315.8 S/. -
Mobiliario S/. 18,762.0
Equipos diversos S/. 217,828.0
Derecho de marca S/. 59,000.0
Capital de trabajo S/. 227,021.8 S/. 2,270.2 S/. 2,292.9 S/. 2,315.8 S/. 2,315.8 S/. -
COSTO DE LA MERCADERIA S/. - S/. 4,286,170.6 S/. 4,329,032.3 S/. 4,372,322.7 S/. 4,416,045.9 S/. 4,460,206.4
GASTOS OPERATIVOS S/. - S/. 554,062.8 S/. 557,277.4 S/. 560,524.2 S/. 563,803.4 S/. 567,115.5
Alquiler de local S/. 17,700.0 S/. 17,700.0 S/. 17,700.0 S/. 17,700.0 S/. 17,700.0
Planilla de sueldos S/. 150,000.0 S/. 150,000.0 S/. 150,000.0 S/. 150,000.0 S/. 150,000.0
Gastos de ventas S/. 321,462.8 S/. 324,677.4 S/. 327,924.2 S/. 331,203.4 S/. 334,515.5
Gastos de Seguros S/. 35,400.0 S/. 35,400.0 S/. 35,400.0 S/. 35,400.0 S/. 35,400.0
Gastos generales S/. 29,500.0 S/. 29,500.0 S/. 29,500.0 S/. 29,500.0 S/. 29,500.0
TOTAL CON IGV S/. 522,611.8 S/. 4,842,503.7 S/. 4,888,602.7 S/. 4,935,162.7 S/. 4,982,165.2 S/. 5,027,321.8

MODULO DE LIQUIDACION DEL IGV

Año 0 Año 1 Año 2 Año 3 Año 4 Año 5
IGV Ingresos S/. 817,278.3 S/. 825,451.1 S/. 833,705.6 S/. 842,042.6 S/. 850,463.1
IGV Egresos S/. 45,090.0 S/. 715,459.3 S/. 722,487.9 S/. 729,586.8 S/. 736,756.7 S/. 743,998.2
Liquidación IGV S/. -45,090.0 S/. 101,819.0 S/. 102,963.2 S/. 104,118.8 S/. 105,286.0 S/. 106,464.8
Crédito Fiscal S/. -45,090.0 S/. -45,090.0
Neto a Pagar S/. - S/. 56,729.0 S/. 102,963.2 S/. 104,118.8 S/. 105,286.0 S/. 106,464.8

SIN GASTOS FINANCIEROS

MODULO DE LA PROYECCION DEL ESTADO DE RESULTADOS
Año 1 Año 2 Año 3 Año 4 Año 5
Ventas S/. 4,540,435.0 S/. 4,585,839.4 S/. 4,631,697.7 S/. 4,678,014.7 S/. 4,724,794.9
(-) Costo de Ventas S/. -3,632,348.0 S/. -3,668,671.5 S/. -3,705,358.2 S/. -3,742,411.8 S/. -3,779,835.9
Utilidad Bruta S/. 908,087.0 S/. 917,167.9 S/. 926,339.5 S/. 935,602.9 S/. 944,959.0
( - )Gastos de Operación S/. 506,426.1 S/. 509,150.4 S/. 511,901.9 S/. 514,680.9 S/. 517,487.7
DEPRECIACION S/. 9,000.0 S/. 9,000.0 S/. 9,000.0 S/. 9,000.0 S/. 9,000.0
AMORTIZACION INTANGIBLES S/. 5,000.0 S/. 5,000.0 S/. 5,000.0 S/. 5,000.0 S/. 5,000.0
Alquiler de local S/. 15,000.0 S/. 15,000.0 S/. 15,000.0 S/. 15,000.0 S/. 15,000.0
Planilla de sueldos S/. 150,000.0 S/. 150,000.0 S/. 150,000.0 S/. 150,000.0 S/. 150,000.0
Gastos de ventas S/. 272,426.1 S/. 275,150.4 S/. 277,901.9 S/. 280,680.9 S/. 283,487.7
Gastos de Seguros S/. 30,000.0 S/. 30,000.0 S/. 30,000.0 S/. 30,000.0 S/. 30,000.0
Gastos generales S/. 25,000.0 S/. 25,000.0 S/. 25,000.0 S/. 25,000.0 S/. 25,000.0
Utilidad Operativa S/. 401,660.9 S/. 408,017.5 S/. 414,437.7 S/. 420,922.1 S/. 427,471.3
( + ) OTROS INGRESOS
( - ) Gastos Financieros S/. - S/. - S/. - S/. - S/. -
Utilidad antes de Impuestos S/. 401,660.9 S/. 408,017.5 S/. 414,437.7 S/. 420,922.1 S/. 427,471.3
( - ) Impuesto a la Renta S/. 120,498.3 S/. 122,405.3 S/. 124,331.3 S/. 126,276.6 S/. 128,241.4
Utilidad Neta S/. 281,162.6 S/. 285,612.3 S/. 290,106.4 S/. 294,645.4 S/. 299,229.9

Cuadro de Amortización del Préstamo

Periodo Cuota Interés Amortización SALDO
0 420000
1 112922.388762723 47529.8003296668 65392.5884330565 354607.411566944
2 112922.388762723 39322.4543726142 73599.9343901092 281007.477176834
3 112922.388762723 30085.0141912335 82837.3745714898 198170.102605345
4 112922.388762723 19688.1938852415 93234.1948774818 104935.907727863
5 112922.388762723 7986.4810348607 104935.907727863 0

MODULO DEL FLUJO DE CAJA

Año 0 Año 1 Año 2 Año 3 Año 4 Año 5
Ingresos de Efectivo S/. - S/. 5,357,713.3 S/. 5,411,290.4 S/. 5,465,403.3 S/. 5,520,057.4 S/. 5,575,257.9
Ventas S/. - S/. 5,357,713.3 S/. 5,411,290.4 S/. 5,465,403.3 S/. 5,520,057.4 S/. 5,575,257.9
Recuperación capital trabajo
VENTA ACTIVO FIJO
Egresos de Efectivo S/. 522,611.8 S/. 4,905,828.4 S/. 4,998,161.6 S/. 5,045,877.3 S/. 5,094,046.9 S/. 5,140,382.4
Inversiones S/. 522,611.8 S/. 2,270.2 S/. 2,292.9 S/. 2,315.8 S/. 2,315.8 S/. -
Pago Liquidación del IGV S/. - S/. 56,729.0 S/. 102,963.2 S/. 104,118.8 S/. 105,286.0 S/. 106,464.8
Pago del Impuesto a la Renta S/. - S/. 6,595.8 S/. 6,595.8 S/. 6,595.8 S/. 6,595.8 S/. 6,595.8
Pago compra de los CPU S/. - S/. 4,286,170.6 S/. 4,329,032.3 S/. 4,372,322.7 S/. 4,416,045.9 S/. 4,460,206.4
Pago gastos operativos S/. - S/. 554,062.8 S/. 557,277.4 S/. 560,524.2 S/. 563,803.4 S/. 567,115.5
FLUJO DE CAJA ECONOMICO S/. -522,611.8 S/. 451,884.9 S/. 413,128.8 S/. 419,526.1 S/. 426,010.4 S/. 434,875.5
Financiamiento
Préstamo S/. 80,000.0
Cuota S/. 112,922.4 S/. 112,922.4 S/. 112,922.4 S/. 112,922.4 S/. 112,922.4
Escudo Fiscal S/. 14,258.9 S/. 11,796.7 S/. 9,025.5 S/. 5,906.5 S/. 2,395.9
Intereses S/. 47,529.8 S/. 39,322.5 S/. 30,085.0 S/. 19,688.2 S/. 7,986.5
S/. 174,711.1 S/. 164,041.6 S/. 152,032.9 S/. 138,517.0 S/. 123,304.8
FLUJO DE CAJA FINANCIERO S/. -442,611.8 S/. 277,173.8 S/. 249,087.2 S/. 267,493.2 S/. 287,493.4 S/. 311,570.7

Evaluación económica y financiera

VANE S/. 1,026,308.46 TIRE 78% B/C 2.96
VANF S/. 553,332.87 TIRF 54% B/C 2.25
LIQUIDACION
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S/. -
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