Flujo de Caja - Hostal

INVERSIÓN TANGIBLE E INTANGIBLE
DESCRIPCIÓN Aporte Aporte Total

Bancario Propio
Inversión Fija
Tangible:
· Terreno 60,000.00 60,000.00
· Construcción edificio 3 plantas 200,000.00 39,025.97 239,025.97
(ANEXO)
· Cortinas 800.00 800.00
· Computadora 1,600.00 1,600.00
· 5 camas 2 p/z equipadas 4,150.00 4,150.00
· 10 camas 1 ½ p/z equipadas 6,200.00 6,200.00
· 15 mesas de noche con lámpara 1,500.00 1,500.00
· 5 roperos de 1 puerta 1,250.00 1,250.00
· 15 Percheros 300.00 300.00
· Espejos 1,000.00 1,000.00
· 1 mostrador 500.00 500.00
· 15 mesas 975.00 975.00
· 32 sillas 480.00 480.00
· 5 sofás 600.00 600.00
· 5 frigobar 2,250.00 2,250.00
· 10 TV 14 3,000.00 3,000.00
· 5 TV 21 2,500.00 2,500.00
· 1 Refrigeradora 1,200.00 1,200.00
· 2 Lavadoras 14 kilos 2,500.00 2,500.00
· Otros (cuadros, floreros, ceniceros, 3,000.00 3,000.00
etc.)
0.00
Intangible 0.00
Estudio de mercado 2,000.00 2,000.00
Constitución de la empresa/Gastos 2,500.00 2,500.00
municipales
0.00
Capital de trabajo 0.00
Caja y bancos 5,000.00 5,000.00
Total de la inversión 233,805.00 108,525.97 342,330.97
USO DE LOS FONDOS

ACTIVO FIJO 332,830.97 97.2%
ACTIVO INTANGIBLE 4,500.00 1.3%
CAPITAL DE TRABAJO 5,000.00 1.5%
TOTAL INVERSIÓN 342,330.97 100.0%
ORIGEN DE LOS FONDOS

CAPITAL PROPIO 108,525.97 31.7%
PRESTAMO 233,805.00 68.3%
TOTAL INVERSIÓN 342,330.97 100.0%
TASA DE DESCUENTO (COK) 20%
MATERIALES
UTILES DE HIGIENE
DETALLE TOTAL VALOR IGV

JABON CHICO 0.20 0.17 0.03
PH 0.38 0.32 0.06
0.58 0.49 0.09
TOTAL 0.58
UTILES DE OFICINA
DETALLE UM CANT P.U. TOTAL VALOR IGV

LAPICEROS CAJA 3 13.40 40.20 33.78 6.42
REGISTRO DE HUESPEDES UNID. 2 8.00 16.00 13.45 2.55
ARCHIVADORES UNID. 5 4.00 20.00 16.81 3.19
OTROS 360.00 302.52 57.48
436.20 366.55 69.65
TOTAL ANUAL 436.20
UTILES DE LIMPIEZA
DETALLE CANT P.U. TOTAL VALOR IGV

BALDES 10 5 50.00 42.02 7.98
ESCOBAS 6 8 48.00 40.34 7.66
TRAPEADORES 12 5 60.00 50.42 9.58
TRAPOS 12 2 24.00 20.17 3.83
AROMATIZANTES 25 9 225.00 189.08 35.92
407.00 342.02 64.98
TOTAL ANUAL 407.00

DATOS PARA FLUJO PESIMISTA
INGRESOS DEL PROYECTO POR EL SERVICIO DE HOSPEDAJE Y GASTOS DE MATERILES
CANT. DE % DEM. DIARIA PRECIO TOTAL ING. CANT. DE % DEM. DIARIA PRECIO TOTAL ING.
CUARTOS OCUP. DE CUARTOS UNIT. ANUAL CUARTOS OCUP. DE CUARTOS UNIT. ANUAL
AÑO 1 AÑO 6
10 0.30 3 35.00 63,000.00 10 0.48 5 35.00 101,462.13
5 0.20 1 50.00 30,000.00 5 0.32 2 50.00 48,315.30
4 93,000.00 6 149,777.43
AÑO 2 AÑO 7
10 0.33 3 35.00 69,300.00 10 0.53 5 35.00 111,608.34
5 0.22 1 50.00 33,000.00 5 0.35 2 50.00 53,146.83
4 102,300.00 7 164,755.17
AÑO 3 AÑO 8
10 0.36 4 35.00 76,230.00 10 0.58 6 35.00 122,769.18
5 0.24 1 50.00 36,300.00 5 0.39 2 50.00 58,461.51
5 112,530.00 8 181,230.69
AÑO 4 AÑO 9
10 0.40 4 35.00 83,853.00 10 0.64 6 35.00 135,046.10
5 0.27 1 50.00 39,930.00 5 0.43 2 50.00 64,307.66
5 123,783.00 9 199,353.76
AÑO 5 AÑO 10
10 0.44 4 35.00 92,238.30 10 0.71 7 35.00 148,550.70
5 0.29 1 50.00 43,923.00 5 0.47 2 50.00 70,738.43
6 136,161.30 9 219,289.14
COMPRAS DE ÚTI. DE HIGIENE POR AÑO GASTOS DE MATERIALES
CANT. DE PRECIO TOTAL ÚTILES TOTAL

AÑO
CUARTOS UNITARIO ANUAL HIGIENE OFICINA LIMPIEZA ANUAL
1 2,400 0.62 1,488.00 AÑO 1 ### 436.20 407.00 2,331.20
2 2,640 0.62 1,636.80 AÑO 2 ### 436.20 407.00 2,480.00
3 2,904 0.62 1,800.48 AÑO 3 ### 436.20 407.00 2,643.68
4 3,194 0.62 1,980.53 AÑO 4 ### 436.20 407.00 2,823.73
5 3,514 0.62 2,178.58 AÑO 5 ### 436.20 407.00 3,021.78
6 3,865 0.62 2,396.44 AÑO 6 ### 436.20 407.00 3,239.64
7 4,252 0.62 2,636.08 AÑO 7 ### 436.20 407.00 3,479.28
8 4,677 0.62 2,899.69 AÑO 8 ### 436.20 407.00 3,742.89
9 5,145 0.62 3,189.66 AÑO 9 ### 436.20 407.00 4,032.86
10 5,659 0.62 3,508.63 AÑO 10 ### 436.20 407.00 4,351.83
DATOS PARA FLUJO REALISTA
AÑO 1 AÑO 6
10 0.30 3 35.00 63,000.00 10 0.66 7 35.00 137,973.78
5 0.30 2 50.00 45,000.00 5 0.66 3 50.00 98,552.70
5 108,000.00 10 236,526.48
AÑO 2 AÑO 7
10 0.35 3 35.00 72,450.00 10 0.79 8 35.00 165,568.54
5 0.35 2 50.00 51,750.00 5 0.79 4 50.00 118,263.24
5 124,200.00 12 283,831.78
AÑO 3 AÑO 8
10 0.40 4 35.00 83,317.50 10 0.95 9 35.00 198,682.24
5 0.40 2 50.00 59,512.50 5 0.95 5 50.00 141,915.89
6 142,830.00 14 340,598.13
AÑO 4 AÑO 9
10 0.46 5 35.00 95,815.13 10 1.00 10 35.00 210,000.00
5 0.46 2 50.00 68,439.38 5 1.00 5 50.00 150,000.00
7 164,254.50 15 360,000.00
AÑO 5 AÑO 10
10 0.55 5 35.00 114,978.15 10 1.00 10 35.00 210,000.00
5 0.55 3 50.00 82,127.25 5 1.00 5 50.00 150,000.00
8 197,105.40 15 360,000.00

AÑO
1 2,700 0.62 1,674.00 AÑO 1 ### 436.20 407.00 2,517.20
2 3,105 0.62 1,925.10 AÑO 2 ### 436.20 407.00 2,768.30
3 3,571 0.62 2,213.87 AÑO 3 ### 436.20 407.00 3,057.07
4 4,106 0.62 2,545.94 AÑO 4 ### 436.20 407.00 3,389.14
5 4,928 0.62 3,055.13 AÑO 5 ### 436.20 407.00 3,898.33
6 5,913 0.62 3,666.16 AÑO 6 ### 436.20 407.00 4,509.36
7 7,096 0.62 4,399.39 AÑO 7 ### 436.20 407.00 5,242.59
8 8,515 0.62 5,279.27 AÑO 8 ### 436.20 407.00 6,122.47
9 9,000 0.62 5,580.00 AÑO 9 ### 436.20 407.00 6,423.20
10 9,000 0.62 5,580.00 AÑO 10 ### 436.20 407.00 6,423.20
DATOS PARA FLUJO OPTIMISTA
AÑO 1 AÑO 6
10 0.40 4 35.00 84,000.00 10 1.00 10 35.00 209,018.88
5 0.30 2 50.00 45,000.00 5 0.75 4 50.00 111,974.40
6 129,000.00 14 320,993.28
AÑO 2 AÑO 7
10 0.48 5 35.00 100,800.00 10 1.00 10 35.00 210,000.00
5 0.36 2 50.00 54,000.00 5 0.90 4 50.00 134,369.28
7 154,800.00 14 344,369.28
AÑO 3 AÑO 8
10 0.58 6 35.00 120,960.00 10 1.00 10 35.00 210,000.00
5 0.43 2 50.00 64,800.00 5 1.07 5 50.00 161,243.14
8 185,760.00 15 371,243.14
AÑO 4 AÑO 9
10 0.69 7 35.00 145,152.00 10 1.00 10 35.00 210,000.00
5 0.52 3 50.00 77,760.00 5 1.29 5 50.00 150,000.00
10 222,912.00 15 360,000.00
AÑO 5 AÑO 10
10 0.83 8 35.00 174,182.40 10 1.00 10 35.00 210,000.00
5 0.62 3 50.00 93,312.00 5 1.55 5 50.00 150,000.00
11 267,494.40 15 360,000.00

AÑO
1 3,300 0.62 2,046.00 AÑO 1 ### 436.20 407.00 2,889.20
2 3,960 0.62 2,455.20 AÑO 2 ### 436.20 407.00 3,298.40
3 4,752 0.62 2,946.24 AÑO 3 ### 436.20 407.00 3,789.44
4 5,702 0.62 3,535.49 AÑO 4 ### 436.20 407.00 4,378.69
5 6,843 0.62 4,242.59 AÑO 5 ### 436.20 407.00 5,085.79
6 8,211 0.62 5,091.10 AÑO 6 ### 436.20 407.00 5,934.30
7 8,687 0.62 5,386.18 AÑO 7 ### 436.20 407.00 6,229.38
8 9,225 0.62 5,719.41 AÑO 8 ### 436.20 407.00 6,562.61
9 9,000 0.62 5,580.00 AÑO 9 ### 436.20 407.00 6,423.20
10 9,000 0.62 5,580.00 AÑO 10 ### 436.20 407.00 6,423.20
CONCEPT AÑO 0 AÑO 1 AÑO 3 AÑO 4 AÑO 5 AÑO 6 AÑO 7 AÑO 8 AÑO 10
FCE -342,330.97 16,391.86 ### 32,503.69 ### 48,379.44 ### 66,762.58 ###
TD (30%) 1,00 1.3
VA
VAN -342,330.97
1.- OFERTA DE SERVICIOS
(Habitaciones)
Capacidad
HABITACIONES
Instalada
Normal 10
Especial 5
Total 15
2.- CARGAS DE PERSONAL

CARGO CANT. SEG.
SUELDO SOC. GRATIF. CTS
PLANILLA
ADMINISTRADOR 1 800.00 72.00 800.00 933.33
RECEPCIONISTA 1 550.00 49.50 550.00 598.40
RECIBO POR HONORARIOS

PERSONAL DE LIMPIEZA 2 1,100.00
PERSONAL PARA ATENCIÓN EN CUAR 2 1,100.00
RECEPCIONISTA 1 550.00
CONTADOR EXTERNO 1 250.00
TOTAL POR MES 4,350.00 121.50 1,350.00
TOTAL POR AÑO 52,200.00 1,701.00 2,700.00 1,531.73
3.- GASTOS ADMINISTRATIVOS

(Soles x Trimestre)
TRIMESTRA
CONCEPTO ANUAL
L
LUZ 1,350.00 5,400.00 450.00
TELEFONO 150.00 600.00 50.00
CABLE 360.00 1,440.00 120.00
SEGURO 720.00 2,880.00 240.00
GASTOS DE REPRESENTACION 50.00 200.00 16.67
TRIBUTOS MUNICIPALES 345.00 1,380.00 115.00
SUSCRIPCIONES Y COTIZACIONES 30.00 120.00 10.00
VIGILANCIA 600.00 2,400.00 200.00
PUBLICIDAD 180.00 720.00 60.00
IMPREVISTOS 150.00 600.00 50.00
TOTAL GASTOS ADMINISTRATIVOS 3,935.00 15,740.00
4.- GASTO AÑO 1

(Soles x Año)
GASTOS DE PERSONAL 58,132.73 18,071.20 18,220.00 18,383.68 20,452.53
GASTOS ADMINISTRATIVOS Y 15,740.00
VENTAS 15185.8824 15310.9244 15448.4706 17186.9983
GASTO TOTAL AÑO 1 73,872.73 87,136.75 87,261.79 87,743.32 95,295.12
Gastos AÑO 1 AÑO 2 AÑO 3 AÑO 4 AÑO 5 AÑO 6 AÑO 7 AÑO 8 AÑO 9
GASTOS DE PERSONAL 58,132.73 58,132.73 58,132.73 63,946.00 66,852.64 66,852.64 69,759.28 69,759.28 69,759.28
GASTOS ADMINISTRATIVOS Y 15,740.00 15,740.00 15,740.00 17,628.80 17,628.80 17,628.80 17,628.80 19,920.54 19,920.54
VENTAS
TOTAL 73,872.73 73,872.73 73,872.73 81,574.80 84,481.44 84,481.44 87,388.08 89,679.82 89,679.82
AMBITO PESIMISTA
DESCRIPCIÓN AÑO 1 AÑO 2 AÑO 3 AÑO 4 AÑO 5 AÑO 6 AÑO 7 AÑO 8 AÑO 9
GASTO ADMINIST, DE PERSONAL Y VTA 73,872.73 73,872.73 73,872.73 81,574.80 84,481.44 84,481.44 87,388.08 89,679.82 89,679.82
GASTOS DE MATERIALES 2,331.20 2,480.00 2,643.68 2,823.73 3,021.78 3,239.64 3,479.28 3,742.89 4,032.86
TOTAL GASTOS ADMINISTRATIVOS 76,203.93 76,352.73 76,516.41 84,398.53 87,503.22 87,721.08 90,867.36 93,422.71 93,712.68
INCREMENTOS POR AÑO

DESCRIPCION
AÑO 4 AÑO 5 AÑO 6 AÑO 7 AÑO 8 AÑO 9 AÑO 10
GASTOS DE PERSONAL 10% 15% 15% 20% 20% 20% 20%
GASTOS ADMINISTRATIVOS Y
VENTAS 12% 12% 12% 12% 13% 13% 13%
AMBITO REALISTA
AMBITO OPTIMISTA
Gastos AÑO 1 AÑO 2 AÑO 3 AÑO 4 AÑO 5 AÑO 6 AÑO 7 AÑO 8 AÑO 9
GASTOS ADMINISTRATIVOS Y 15,740.00 15,740.00 15,740.00 17,628.80 17,628.80 17,628.80 17,628.80 19,920.54 19,920.54
VENTAS
GASTOS SIN IGV

58,132.73 58,132.73 58,132.73 63,946.00 66,852.64 66,852.64 69,759.28 69,759.28 69,759.28
13226.8908 13226.891 13226.891 14814.118 14814.1176 14814.1176 14814.1176 16739.9529 16739.9529
71,359.62 71,359.62 71,359.62 78,760.12 81,666.76 81,666.76 84,573.39 86,499.23 86,499.23
PESIMISTA
PERSONAL 58,132.73 58,132.73 58,132.73 63,946.00 66,852.64 66,852.64 69,759.28 69,759.28 69,759.28
VENTAS 13,226.89 13,226.89 13,226.89 14,814.12 14,814.12 14,814.12 14,814.12 16,739.95 16,739.95
OTROS GASTOS 4,299.83 4,299.83 4,643.82 4,643.82 5,159.80 5,159.80 5,374.79 5,374.79 5,374.79
MATER 1,958.99 2,084.03 2,221.58 2,372.88 2,539.31 2,722.39 2,923.77 3,145.29 3,388.96
DEPRE 9,068.30 9,068.30 9,068.30 9,068.30 8,732.17 8,732.17 8,732.17 8,732.17 8,732.17
AMORT 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00
87,136.75 87,261.79 87,743.32 95,295.12 98,548.03 98,731.11 102,054.12 104,201.47 104,445.14
COSTO DEL SERVICIO 64,391.55 64,516.60 64,998.13 70,962.70 74,551.75 74,734.82 78,057.83 78,279.35 78,523.02
GASTOS ADMINISTRATIVOS 10420.7661 10420.766 10420.766 11214.38 11079.9258 11079.9258 11079.9258 12042.8434 12042.8434
GASTOS DE VENTAS 12324.4265 12324.426 12324.426 13118.04 12916.3592 12916.3592 12916.3592 13879.2769 13879.2769
87,136.75 87,261.79 87,743.32 95,295.12 98,548.03 98,731.11 102,054.12 104,201.47 104,445.14
-87,136.75 -87,261.79 -87,743.32 -95,295.12 -98,548.03 -98,731.11 -102,054.12 -104,201.47 -104,445.14
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
REALISTA
PERSONAL 58,132.73 58,132.73 58,132.73 63,946.00 66,852.64 66,852.64 69,759.28 69,759.28 69,759.28
VENTAS 13,226.89 13,226.89 13,226.89 14,814.12 14,814.12 14,814.12 14,814.12 16,739.95 16,739.95
OTROS GASTOS 4,299.83 4,299.83 4,643.82 4,643.82 5,159.80 5,159.80 5,374.79 5,374.79 5,374.79
MATER 2,115.29 2,326.30 2,568.96 2,848.02 3,275.91 3,789.38 4,405.54 5,144.93 5,397.65
DEPRE 9,068.30 9,068.30 9,068.30 9,068.30 8,732.17 8,732.17 8,732.17 8,732.17 8,732.17
AMORT 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00
87,293.05 87,504.06 88,090.70 95,770.26 99,284.63 99,798.10 103,535.89 106,201.12 106,453.83
GASTOS DE VENTAS 12324.4265 12324.426 12324.426 13118.04 12916.3592 12916.3592 12916.3592 13879.2769 13879.2769
87,293.05 87,504.06 88,090.70 95,770.26 99,284.63 99,798.10 103,535.89 106,201.12 106,453.83
-87,293.05 -87,504.06 -88,090.70 -95,770.26 -99,284.63 -99,798.10 -103,535.89 -106,201.12 -106,453.83
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
REALISTA
PERSONAL 58,132.73 58,132.73 58,132.73 63,946.00 66,852.64 66,852.64 69,759.28 69,759.28 69,759.28
VENTAS 13,226.89 13,226.89 13,226.89 14,814.12 14,814.12 14,814.12 14,814.12 16,739.95 16,739.95
OTROS GASTOS 4,299.83 4,299.83 4,643.82 4,643.82 5,159.80 5,159.80 5,374.79 5,374.79 5,374.79
MATER 2,427.90 2,771.76 3,184.40 3,679.57 4,273.77 4,986.81 5,234.77 5,514.80 5,397.65
DEPRE 9,068.30 9,068.30 9,068.30 9,068.30 8,732.17 8,732.17 8,732.17 8,732.17 8,732.17
AMORT 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00
87,605.65 87,949.52 88,706.14 96,601.81 100,282.49 100,995.53 104,365.12 106,570.99 106,453.83
GASTOS DE VENTAS 12324.4265 12324.426 12324.426 13118.04 12916.3592 12916.3592 12916.3592 13879.2769 13879.2769
87,605.65 87,949.52 88,706.14 96,601.81 100,282.49 100,995.53 104,365.12 106,570.99 106,453.83
-87,605.65 -87,949.52 -88,706.14 -96,601.81 -100,282.49 -100,995.53 -104,365.12 -106,570.99 -106,453.83
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

20,650.58 20,868.44 21,108.08 23,663.44 23,953.40 24,272.37 209,643.72 0.00 0.00 0.00 0.00
17353.4292 17536.5033 17737.8847 19885.2395 20128.911 20396.9497 176171.193 0

98,548.03 98,731.11 102,054.12 104,201.47 104,445.14 104,713.18 827,257.77
TOTAL
AÑO 10 GASTOS
69,759.28 651,086.58
19,920.54 177,496.83
89,679.82 828,583.41
TOTAL
AÑO 10 GASTOS
89,679.82 828,583.41
4,351.83 32,146.89
94,031.65 860,730.30
TOTAL
AÑO 10 GASTOS
89,679.82 828,583.41
6,423.20 44,350.87
96,103.02 872,934.28
TOTAL
AÑO 10 GASTOS
89,679.82 828,583.41
6,423.20 51,014.21
96,103.02 879,597.62
TOTAL
AÑO 10 GASTOS
19,920.54 177,496.83
69,759.28
16739.9529 149157
86,499.23 28339.8303
69,759.28
16,739.95
5,374.79
3,657.00
8,732.17
450.00
104,713.18
78,791.06
12042.8434
13879.2769
104,713.18
-104,713.18
0.00
69,759.28
16,739.95
5,374.79
5,397.65
8,732.17
450.00
106,453.83
80,531.71
12042.8434
13879.2769
106,453.83
-106,453.83
0.00
69,759.28
16,739.95
5,374.79
5,397.65
8,732.17
450.00
106,453.83
80,531.71
12042.8434
13879.2769
106,453.83
-106,453.83
0.00
Prestamo 233,805.00 Prestamo 233,805.00
Porcentaje inicial Porcentaje inicial
Monto inicial Monto inicial
Precio 233,805.00 Precio 233,805.00
Tiempo año 10 Tiempo año 10
Tiempo mes 0 Tiempo mes 0
Periciadda 12 Periciadda 12
# cuota 120 # cuota 120
Interes 13% Interes 13%
Cuota mensual S/.3,490.96 Cuota mensual S/.3,490.96
Interes mensual S/.37.41 Interes mensual S/.37.41
Amort. Mensual S/.3,453.55 Amort. Mensual S/.3,453.55
TOTAL S/.418,915.17 TOTAL S/.418,915.17
N° cuota Pago mes interes amortizacion Acumulado Pendiente

1 S/.3,490.96 S/.2,532.89 S/.958.07 S/.958.07 S/.232,846.93
2 S/.3,490.96 S/.2,522.51 S/.968.45 S/.1,926.52 S/.231,878.48
3 S/.3,490.96 S/.2,512.02 S/.978.94 S/.2,905.47 S/.230,899.53
4 S/.3,490.96 S/.2,501.41 S/.989.55 S/.3,895.01 S/.229,909.99
5 S/.3,490.96 S/.2,490.69 S/.1,000.27 S/.4,895.28 S/.228,909.72
6 S/.3,490.96 S/.2,479.86 S/.1,011.10 S/.5,906.39 S/.227,898.61
7 S/.3,490.96 S/.2,468.90 S/.1,022.06 S/.6,928.45 S/.226,876.55
8 S/.3,490.96 S/.2,457.83 S/.1,033.13 S/.7,961.58 S/.225,843.42
9 S/.3,490.96 S/.2,446.64 S/.1,044.32 S/.9,005.90 S/.224,799.10
10 S/.3,490.96 S/.2,435.32 S/.1,055.64 S/.10,061.53 S/.223,743.47
11 S/.3,490.96 S/.2,423.89 S/.1,067.07 S/.11,128.61 S/.222,676.39
12 S/.3,490.96 S/.2,412.33 S/.1,078.63 S/.12,207.24 S/.221,597.76
13 S/.3,490.96 S/.2,400.64 S/.1,090.32 S/.13,297.56 S/.220,507.44
14 S/.3,490.96 S/.2,388.83 S/.1,102.13 S/.14,399.69 S/.219,405.31
15 S/.3,490.96 S/.2,376.89 S/.1,114.07 S/.15,513.75 S/.218,291.25
16 S/.3,490.96 S/.2,364.82 S/.1,126.14 S/.16,639.89 S/.217,165.11
17 S/.3,490.96 S/.2,352.62 S/.1,138.34 S/.17,778.23 S/.216,026.77
18 S/.3,490.96 S/.2,340.29 S/.1,150.67 S/.18,928.90 S/.214,876.10
19 S/.3,490.96 S/.2,327.82 S/.1,163.14 S/.20,092.04 S/.213,712.96
20 S/.3,490.96 S/.2,315.22 S/.1,175.74 S/.21,267.77 S/.212,537.23
21 S/.3,490.96 S/.2,302.49 S/.1,188.47 S/.22,456.24 S/.211,348.76
22 S/.3,490.96 S/.2,289.61 S/.1,201.35 S/.23,657.59 S/.210,147.41
23 S/.3,490.96 S/.2,276.60 S/.1,214.36 S/.24,871.96 S/.208,933.04
24 S/.3,490.96 S/.2,263.44 S/.1,227.52 S/.26,099.47 S/.207,705.53
25 S/.3,490.96 S/.2,250.14 S/.1,240.82 S/.27,340.29 S/.206,464.71
26 S/.3,490.96 S/.2,236.70 S/.1,254.26 S/.28,594.55 S/.205,210.45
27 S/.3,490.96 S/.2,223.11 S/.1,267.85 S/.29,862.40 S/.203,942.60
28 S/.3,490.96 S/.2,209.38 S/.1,281.58 S/.31,143.98 S/.202,661.02
29 S/.3,490.96 S/.2,195.49 S/.1,295.47 S/.32,439.44 S/.201,365.56
30 S/.3,490.96 S/.2,181.46 S/.1,309.50 S/.33,748.94 S/.200,056.06
31 S/.3,490.96 S/.2,167.27 S/.1,323.69 S/.35,072.63 S/.198,732.37
32 S/.3,490.96 S/.2,152.93 S/.1,338.03 S/.36,410.65 S/.197,394.35
33 S/.3,490.96 S/.2,138.44 S/.1,352.52 S/.37,763.17 S/.196,041.83
34 S/.3,490.96 S/.2,123.79 S/.1,367.17 S/.39,130.35 S/.194,674.65
35 S/.3,490.96 S/.2,108.98 S/.1,381.98 S/.40,512.33 S/.193,292.67
36 S/.3,490.96 S/.2,094.00 S/.1,396.96 S/.41,909.29 S/.191,895.71
37 S/.3,490.96 S/.2,078.87 S/.1,412.09 S/.43,321.38 S/.190,483.62
38 S/.3,490.96 S/.2,063.57 S/.1,427.39 S/.44,748.76 S/.189,056.24
39 S/.3,490.96 S/.2,048.11 S/.1,442.85 S/.46,191.62 S/.187,613.38
40 S/.3,490.96 S/.2,032.48 S/.1,458.48 S/.47,650.10 S/.186,154.90
41 S/.3,490.96 S/.2,016.68 S/.1,474.28 S/.49,124.38 S/.184,680.62
42 S/.3,490.96 S/.2,000.71 S/.1,490.25 S/.50,614.63 S/.183,190.37
43 S/.3,490.96 S/.1,984.56 S/.1,506.40 S/.52,121.03 S/.181,683.97
44 S/.3,490.96 S/.1,968.24 S/.1,522.72 S/.53,643.75 S/.180,161.25
45 S/.3,490.96 S/.1,951.75 S/.1,539.21 S/.55,182.96 S/.178,622.04
46 S/.3,490.96 S/.1,935.07 S/.1,555.89 S/.56,738.85 S/.177,066.15
47 S/.3,490.96 S/.1,918.22 S/.1,572.74 S/.58,311.59 S/.175,493.41
48 S/.3,490.96 S/.1,901.18 S/.1,589.78 S/.59,901.37 S/.173,903.63
49 S/.3,490.96 S/.1,883.96 S/.1,607.00 S/.61,508.37 S/.172,296.63
50 S/.3,490.96 S/.1,866.55 S/.1,624.41 S/.63,132.79 S/.170,672.21
51 S/.3,490.96 S/.1,848.95 S/.1,642.01 S/.64,774.80 S/.169,030.20
52 S/.3,490.96 S/.1,831.16 S/.1,659.80 S/.66,434.60 S/.167,370.40
53 S/.3,490.96 S/.1,813.18 S/.1,677.78 S/.68,112.38 S/.165,692.62
54 S/.3,490.96 S/.1,795.00 S/.1,695.96 S/.69,808.33 S/.163,996.67
55 S/.3,490.96 S/.1,776.63 S/.1,714.33 S/.71,522.66 S/.162,282.34
56 S/.3,490.96 S/.1,758.06 S/.1,732.90 S/.73,255.56 S/.160,549.44
57 S/.3,490.96 S/.1,739.29 S/.1,751.67 S/.75,007.24 S/.158,797.76
58 S/.3,490.96 S/.1,720.31 S/.1,770.65 S/.76,777.89 S/.157,027.11
59 S/.3,490.96 S/.1,701.13 S/.1,789.83 S/.78,567.72 S/.155,237.28
60 S/.3,490.96 S/.1,681.74 S/.1,809.22 S/.80,376.94 S/.153,428.06
61 S/.3,490.96 S/.1,662.14 S/.1,828.82 S/.82,205.77 S/.151,599.23
62 S/.3,490.96 S/.1,642.33 S/.1,848.63 S/.84,054.40 S/.149,750.60
63 S/.3,490.96 S/.1,622.30 S/.1,868.66 S/.85,923.06 S/.147,881.94
64 S/.3,490.96 S/.1,602.05 S/.1,888.91 S/.87,811.97 S/.145,993.03
65 S/.3,490.96 S/.1,581.59 S/.1,909.37 S/.89,721.34 S/.144,083.66
66 S/.3,490.96 S/.1,560.91 S/.1,930.05 S/.91,651.39 S/.142,153.61
67 S/.3,490.96 S/.1,540.00 S/.1,950.96 S/.93,602.35 S/.140,202.65
68 S/.3,490.96 S/.1,518.86 S/.1,972.10 S/.95,574.45 S/.138,230.55
69 S/.3,490.96 S/.1,497.50 S/.1,993.46 S/.97,567.91 S/.136,237.09
70 S/.3,490.96 S/.1,475.90 S/.2,015.06 S/.99,582.97 S/.134,222.03
71 S/.3,490.96 S/.1,454.07 S/.2,036.89 S/.101,619.86 S/.132,185.14
72 S/.3,490.96 S/.1,432.01 S/.2,058.95 S/.103,678.81 S/.130,126.19
73 S/.3,490.96 S/.1,409.70 S/.2,081.26 S/.105,760.07 S/.128,044.93
74 S/.3,490.96 S/.1,387.15 S/.2,103.81 S/.107,863.88 S/.125,941.12
75 S/.3,490.96 S/.1,364.36 S/.2,126.60 S/.109,990.48 S/.123,814.52
76 S/.3,490.96 S/.1,341.32 S/.2,149.64 S/.112,140.11 S/.121,664.89
77 S/.3,490.96 S/.1,318.04 S/.2,172.92 S/.114,313.04 S/.119,491.96
78 S/.3,490.96 S/.1,294.50 S/.2,196.46 S/.116,509.50 S/.117,295.50
79 S/.3,490.96 S/.1,270.70 S/.2,220.26 S/.118,729.76 S/.115,075.24
80 S/.3,490.96 S/.1,246.65 S/.2,244.31 S/.120,974.07 S/.112,830.93
81 S/.3,490.96 S/.1,222.34 S/.2,268.62 S/.123,242.69 S/.110,562.31
82 S/.3,490.96 S/.1,197.76 S/.2,293.20 S/.125,535.89 S/.108,269.11
83 S/.3,490.96 S/.1,172.92 S/.2,318.04 S/.127,853.94 S/.105,951.06
84 S/.3,490.96 S/.1,147.80 S/.2,343.16 S/.130,197.10 S/.103,607.90
85 S/.3,490.96 S/.1,122.42 S/.2,368.54 S/.132,565.64 S/.101,239.36
86 S/.3,490.96 S/.1,096.76 S/.2,394.20 S/.134,959.84 S/.98,845.16
87 S/.3,490.96 S/.1,070.82 S/.2,420.14 S/.137,379.97 S/.96,425.03
88 S/.3,490.96 S/.1,044.60 S/.2,446.36 S/.139,826.33 S/.93,978.67
89 S/.3,490.96 S/.1,018.10 S/.2,472.86 S/.142,299.19 S/.91,505.81
90 S/.3,490.96 S/.991.31 S/.2,499.65 S/.144,798.83 S/.89,006.17
91 S/.3,490.96 S/.964.23 S/.2,526.73 S/.147,325.56 S/.86,479.44
92 S/.3,490.96 S/.936.86 S/.2,554.10 S/.149,879.66 S/.83,925.34
93 S/.3,490.96 S/.909.19 S/.2,581.77 S/.152,461.43 S/.81,343.57
94 S/.3,490.96 S/.881.22 S/.2,609.74 S/.155,071.16 S/.78,733.84
95 S/.3,490.96 S/.852.95 S/.2,638.01 S/.157,709.17 S/.76,095.83
96 S/.3,490.96 S/.824.37 S/.2,666.59 S/.160,375.76 S/.73,429.24
97 S/.3,490.96 S/.795.48 S/.2,695.48 S/.163,071.24 S/.70,733.76
98 S/.3,490.96 S/.766.28 S/.2,724.68 S/.165,795.92 S/.68,009.08
99 S/.3,490.96 S/.736.77 S/.2,754.19 S/.168,550.11 S/.65,254.89
100 S/.3,490.96 S/.706.93 S/.2,784.03 S/.171,334.14 S/.62,470.86
101 S/.3,490.96 S/.676.77 S/.2,814.19 S/.174,148.34 S/.59,656.66
102 S/.3,490.96 S/.646.28 S/.2,844.68 S/.176,993.01 S/.56,811.99
103 S/.3,490.96 S/.615.46 S/.2,875.50 S/.179,868.51 S/.53,936.49
104 S/.3,490.96 S/.584.31 S/.2,906.65 S/.182,775.16 S/.51,029.84
105 S/.3,490.96 S/.552.82 S/.2,938.14 S/.185,713.30 S/.48,091.70
106 S/.3,490.96 S/.520.99 S/.2,969.97 S/.188,683.26 S/.45,121.74
107 S/.3,490.96 S/.488.82 S/.3,002.14 S/.191,685.40 S/.42,119.60
108 S/.3,490.96 S/.456.30 S/.3,034.66 S/.194,720.07 S/.39,084.93
109 S/.3,490.96 S/.423.42 S/.3,067.54 S/.197,787.61 S/.36,017.39
110 S/.3,490.96 S/.390.19 S/.3,100.77 S/.200,888.38 S/.32,916.62
111 S/.3,490.96 S/.356.60 S/.3,134.36 S/.204,022.74 S/.29,782.26
112 S/.3,490.96 S/.322.64 S/.3,168.32 S/.207,191.06 S/.26,613.94
113 S/.3,490.96 S/.288.32 S/.3,202.64 S/.210,393.70 S/.23,411.30
114 S/.3,490.96 S/.253.62 S/.3,237.34 S/.213,631.04 S/.20,173.96
115 S/.3,490.96 S/.218.55 S/.3,272.41 S/.216,903.45 S/.16,901.55
116 S/.3,490.96 S/.183.10 S/.3,307.86 S/.220,211.31 S/.13,593.69
117 S/.3,490.96 S/.147.27 S/.3,343.69 S/.223,555.00 S/.10,250.00
118 S/.3,490.96 S/.111.04 S/.3,379.92 S/.226,934.92 S/.6,870.08
119 S/.3,490.96 S/.74.43 S/.3,416.53 S/.230,351.45 S/.3,453.55
120 S/.3,490.96 S/.37.41 S/.3,453.55 S/.233,805.00 S/.0.00
SUMAS S/.418,915.17 S/.185,110.17 S/.233,805.00
S/.418,915.17
BANCO DE CREDITO - BCP
CREDITO HIPOTECARIO
CREDITO HIPOTECARIO PYME - TASA FIJA
DE S/. 120,000 A 239,999 13%
REFERENCIA
http://www.viabcp.com/connect/Nuestrobanco/pdf2006/ActivasMN_08.pdf
METODO ESTÁNDAR O AMERICANO
S/.41,891.52 S/.29,684.28 S/.12,207.24 S/.77,780.05
S/.41,891.52 S/.27,999.28 S/.13,892.23 S/.235,003.09

S/.41,891.52 S/.26,081.70 S/.15,809.81 S/.413,928.02
S/.41,891.52 S/.23,899.43 S/.17,992.08 S/.617,550.40
S/.41,891.52 S/.21,415.94 S/.20,475.57 S/.849,279.29
S/.41,891.52 S/.18,589.65 S/.23,301.87 S/.1,112,994.29

S/.41,891.52 S/.15,373.23 S/.26,518.28 S/.1,413,110.52
S/.41,891.52 S/.11,712.85 S/.30,178.67 S/.1,754,652.54
S/.41,891.52 S/.7,547.21 S/.34,344.30 S/.2,143,338.46
S/.41,891.52 S/.2,806.58 S/.39,084.93 S/.2,585,675.65

DEPRECIACION DE INMUEBLE, MAQUINARIA Y EQUIPO
N DEPRECIACION
DESCRIPCION VALOR
º TASA ANUAL
1 EDIFICIO 200,862.16 3% 6,025.86
2 MUEBLES Y ENSERES
· Cortinas 672.27 10% 67.23
· 5 camas 2 p/z equipadas 3,487.39 10% 348.74
· 10 camas 1 ½ p/z equipadas 5,210.08 10% 521.01
· 15 mesas de noche 1,260.50 10% 126.05
· 5 roperos 2 puertas 1,050.42 10% 105.04
· 15 Percheros 252.10 10% 25.21
· Espejos 840.34 10% 84.03
· 1 mostrador 420.17 10% 42.02
· 15 mesas 819.33 10% 81.93
· 32 sillas 403.36 10% 40.34
· 5 sofás 504.20 10% 50.42
· 5 frigobar 1,890.76 10% 189.08
· 10 TV 14 2,521.01 10% 252.10
· 5 TV 21 2,100.84 10% 210.08
· 1 Refrigeradora 1,008.40 10% 100.84
· 2 Lavadoras 14 kilos 2,100.84 10% 210.08
· Otros (cuadros, floreros, ceniceros, 2,521.01
etc.) 10% 252.10
3 EQUIPOS DIVERSOS
· Computadora 1,344.54 25% 336.13
TOTAL DEPRECIACION 9,068.30
VALOR TOTAL DE ACTIVOS 229,269.72
DEPRECIACION A PARTIR DEL AÑO 5 8,732.17

FLUJO DE CAJA PROYECTADA PESIMISTA
PERIODO 0 1 2 3 4 5 6 7 8 9 10
I INGRESOS
INGRESOS NETOS 93,000.00 102,300.00 112,530.00 123,783.00 136,161.30 149,777.43 164,755.17 181,230.69 199,353.76 219,289.14
INGRESOS EXTRAORDINARIOS 6,938.40 6,938.40 7,632.24 7,632.24 8,326.08 8,326.08 9,019.92 9,019.92 9,019.92 9,019.92
OTROS INGRESOS 720.00 720.00 828.00 864.00 900.00 936.00 972.00 1,008.00 1,044.00 1,080.00
II EGRESOS
ACTIVOS FIJOS -332,830.97
INTANGIBLES -4,500.00
VALOR DE RECUPERACIÓN 224,927.92
CAPITAL DE TRABAJO -5,000.00
TOTAL INGRESOS 100,658.40 109,958.40 120,990.24 132,279.24 145,387.38 159,039.51 174,747.09 191,258.61 209,417.68 454,316.98
III COSTOS OPERATIVOS

GASTOS ADMINISTRATIVOS 76,203.93 76,352.73 76,516.41 84,398.53 87,503.22 87,721.08 90,867.36 93,422.71 93,712.68 94,031.65
OTROS GASTOS 5,116.80 5,116.80 5,526.14 5,526.14 6,140.16 6,140.16 6,396.00 6,396.00 6,396.00 6,396.00
(-) DEPRECIACIÓN 9,068.30 9,068.30 9,068.30 9,068.30 8,732.17 8,732.17 8,732.17 8,732.17 8,732.17 8,732.17
(-) AMORTIZACIÓN 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00
TOTAL DE EGRESOS 90,839.03 90,987.83 91,560.86 99,442.98 102,825.55 103,043.41 106,445.53 109,000.88 109,290.85 109,609.81
UTILIDAD ANTES DE IMPUESTOS 9,819.37 18,970.57 29,429.38 32,836.26 42,561.83 55,996.10 68,301.57 82,257.73 100,126.83 344,707.16
IMPUESTO A LA RENTA 2,945.81 5,691.17 8,828.82 9,850.88 12,768.55 16,798.83 20,490.47 24,677.32 30,038.05 103,412.15
UTILIDAD NETA 6,873.56 13,279.40 20,600.57 22,985.38 29,793.28 39,197.27 47,811.10 57,580.41 70,088.78 241,295.01
(+) DEPRECIACIÓN . 9,068.30 9,068.30 9,068.30 9,068.30 8,732.17 8,732.17 8,732.17 8,732.17 8,732.17 8,732.17
(+) AMORTIZACIÓN 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00
FLUJO DE CAJA ECONÓMICO -342,330.97 16,391.86 22,797.70 30,118.87 32,503.69 38,975.45 48,379.44 56,993.26 66,762.58 79,270.95 250,477.18
FINANCIAMIENTO
PRESTAMO 233,805.00
AMORTIZACIÓN 12,207.24 13,892.23 15,809.81 17,992.08 20,475.57 23,301.87 26,518.28 30,178.67 34,344.30 39,084.93
INTERESES 29,684.28 27,999.28 26,081.70 23,899.43 21,415.94 18,589.65 15,373.23 11,712.85 7,547.21 2,806.58
SERVICIO DE DEUDA -41,891.52 -41,891.52 -41,891.52 -41,891.52 -41,891.52 -41,891.52 -41,891.52 -41,891.52 -41,891.52 -41,891.52
FLUJO DE CAJA FINANCIERO -108,525.97 -25,499.66 -19,093.82 -11,772.65 -9,387.83 -2,916.07 6,487.92 15,101.75 24,871.06 37,379.43 208,585.66
ESCENARIO COK = 20% FCE TIRE 9.0% FCF TIRF 6.0%

PESIMISTA VANE -160,619.59 VANF -102,443.61
FLUJO DE CAJA PROYECTADA OPTIMISTA
PERIODO 0 1 2 3 4 5 6 7 8 9 10
I INGRESOS
INGRESOS NETOS 129,000.00 154,800.00 185,760.00 222,912.00 267,494.40 320,993.28 344,369.28 371,243.14 360,000.00 360,000.00
OTROS INGRESOS 720.00 720.00 828.00 864.00 900.00 936.00 972.00 1,008.00 1,044.00 1,080.00
II EGRESOS
TOTAL INGRESOS 136,658.40 162,458.40 194,220.24 231,408.24 276,720.48 330,255.36 354,361.20 381,271.06 370,063.92 595,027.84

OTROS GASTOS 5,116.80 5,116.80 5,526.14 5,526.14 6,140.16 6,140.16 6,396.00 6,396.00 6,396.00 6,396.00
(-) DEPRECIACIÓN 9,068.30 9,068.30 9,068.30 9,068.30 8,732.17 8,732.17 8,732.17 8,732.17 8,732.17 8,732.17
(-) AMORTIZACIÓN 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00
TOTAL DE EGRESOS 91,397.03 91,806.23 92,706.62 100,997.94 104,889.55 105,738.07 109,195.62 111,820.60 111,681.19 111,681.19
UTILIDAD NETA 31,682.96 49,456.52 71,059.54 91,287.21 120,281.65 157,162.10 171,615.90 188,615.32 180,867.91 338,342.66
(+) DEPRECIACIÓN . 9,068.30 9,068.30 9,068.30 9,068.30 8,732.17 8,732.17 8,732.17 8,732.17 8,732.17 8,732.17
(+) AMORTIZACIÓN 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00
FINANCIAMIENTO
PRESTAMO 233,805.00
AMORTIZACIÓN 12,207.24 13,892.23 15,809.81 17,992.08 20,475.57 23,301.87 26,518.28 30,178.67 34,344.30 39,084.93
INTERESES 29,684.28 27,999.28 26,081.70 23,899.43 21,415.94 18,589.65 15,373.23 11,712.85 7,547.21 2,806.58
FLUJO DE CAJA FINANCIERO -108,525.97 -690.26 17,083.30 38,686.32 58,914.00 87,572.30 124,452.75 138,906.55 155,905.97 148,158.56 305,633.31
ESCENARIO COK= 20% FCE TIRE 27.0% FCF TIRF 40.8%

OPTIMISTA VANE 125,358.55 VANF 183,534.53
FLUJO DE CAJA PROYECTADO REALISTA
PERIODO 0 1 2 3 4 5 6 7 8 9 10
I INGRESOS
INGRESOS NETOS 108,000.00 124,200.00 142,830.00 164,254.50 197,105.40 236,526.48 283,831.78 340,598.13 360,000.00 360,000.00
OTROS INGRESOS 720.00 720.00 828.00 864.00 900.00 936.00 972.00 1,008.00 1,044.00 1,080.00
II EGRESOS
TOTAL INGRESOS 115,658.40 131,858.40 151,290.24 172,750.74 206,331.48 245,788.56 293,823.70 350,626.05 370,063.92 595,027.84

OTROS GASTOS 5,116.80 5,116.80 5,526.14 5,526.14 6,140.16 6,140.16 6,396.00 6,396.00 6,396.00 6,396.00
(-) DEPRECIACIÓN 9,068.30 9,068.30 9,068.30 9,068.30 8,732.17 8,732.17 8,732.17 8,732.17 8,732.17 8,732.17
(-) AMORTIZACIÓN 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00
TOTAL DE EGRESOS 91,025.03 91,276.13 91,974.24 100,008.39 103,702.10 104,313.13 108,208.84 111,380.46 111,681.19 111,681.19
UTILIDAD NETA 17,243.36 28,407.59 41,521.20 50,919.64 71,840.57 99,032.80 129,930.40 167,471.91 180,867.91 338,342.66
(+) DEPRECIACIÓN . 9,068.30 9,068.30 9,068.30 9,068.30 8,732.17 8,732.17 8,732.17 8,732.17 8,732.17 8,732.17
(+) AMORTIZACIÓN 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00
FINANCIAMIENTO
PRESTAMO 233,805.00
AMORTIZACIÓN 12,207.24 13,892.23 15,809.81 17,992.08 20,475.57 23,301.87 26,518.28 30,178.67 34,344.30 39,084.93
INTERESES 29,684.28 27,999.28 26,081.70 23,899.43 21,415.94 18,589.65 15,373.23 11,712.85 7,547.21 2,806.58
FLUJO DE CAJA FINANCIERO -108,525.97 -15,129.86 -3,965.63 9,147.98 18,546.43 39,131.22 66,323.45 97,221.05 134,762.57 148,158.56 305,633.31
ESCENARIO COK = 20% FCE TIRE 20.4% FCF TIRF 27.0%

NORMAL VANE 6,661.20 VANF 64,837.18
INGRESOS EXTRAORDINARIOS - OTROS INGRESOS - GASTOS ADICIONALES
PRODUCTOS QUE SE PUEDEN VENDER:
CANT. PRECIO DE GASTO OTROS INGRESOS

DESCRIPCIÓN MENSUAL COMPRA VENTA MENSUAL ANUAL MENSUAL ANUAL
VINO 750 ML 10 11.00 13.00 110.00 1,320.00 130.00 1,560.00
CERVEZA 625 ML 24 3.50 5.00 84.00 1,008.00 120.00 1,440.00
AGUA DE MESA 0.5 LT. 30 0.92 1.30 27.60 331.20 39.00 468.00
JUGOS 24 0.92 1.30 22.00 264.00 31.20 374.40
BEBIDAS REHIDRATANTES 24 1.20 2.00 28.80 345.60 48.00 576.00
GASEOSAS PERSONALES 20 0.60 1.00 12.00 144.00 20.00 240.00
GASEOSAS 1/2 LT. 20 1.20 2.00 24.00 288.00 40.00 480.00
GALLETAS 60 0.45 0.50 27.00 324.00 30.00 360.00
PIQUEOS 60 0.45 0.50 27.00 324.00 30.00 360.00
GOLOSINAS 30 0.80 1.00 24.00 288.00 30.00 360.00
SHAMPOO (COJIN) 100 0.40 0.60 40.00 480.00 60.00 720.00
TOTALES 5,116.80 6,938.40
SERVICIO ADICIONAL:
ALIANZA CON RESTAURANTES PARA QUE MEDIANTE SERVICIO DE DELIVERY, LOS HUESPEDES SOLICITEN
LA COMIDA QUE PREFIERAN LA CUAL SE LES LLEVARA A SU RESPECTIVA HABITACION
POR CADA PEDIDO SE ADICIONARA 2 MENSUAL ANUAL

SUPUESTO: QUE EN CADA MES HAGAN 35 PEDIDOS MENSUALES 60 720
ESTADO DE GANANCIAS Y PÉRDIDAS - PESIMISTA
PERIODO 1 2 3 4 5 6 7 8 9 10
VENTAS NETAS 78,151.26 85,966.39 94,563.03 104,019.33 114,421.26 125,863.39 138,449.73 152,294.70 167,524.17 184,276.58
OTROS INGRESOS OPERAC. 6,435.63 6,435.63 7,109.45 7,139.70 7,753.01 7,783.26 8,396.57 8,426.82 8,457.08 8,487.33
TOTAL INGRESOS BRUTOS 84,586.89 92,402.02 101,672.47 111,159.03 122,174.27 133,646.65 146,846.30 160,721.52 175,981.24 192,763.91
COSTO DEL SERVICIO -64,391.55 -64,516.60 -64,998.13 -70,962.70 -74,551.75 -74,734.82 -78,057.83 -78,279.35 -78,523.02 -78,791.06
UTILIDAD BRUTA 20,195.34 27,885.42 36,674.34 40,196.32 47,622.52 58,911.82 68,788.46 82,442.17 97,458.22 113,972.85
GASTOS ADMINISTRATIVOS -10,420.77 -10,420.77 -10,420.77 -11,214.38 -11,079.93 -11,079.93 -11,079.93 -12,042.84 -12,042.84 -12,042.84
GASTOS DE VENTAS -12,324.43 -12,324.43 -12,324.43 -13,118.04 -12,916.36 -12,916.36 -12,916.36 -13,879.28 -13,879.28 -13,879.28
UTILIDAD OPERATIVA -2,549.86 5,140.23 13,929.15 15,863.90 23,626.23 34,915.54 44,792.18 56,520.05 71,536.10 88,050.73
GASTOS FINANCIEROS -29,684.28 -27,999.28 -26,081.70 -23,899.43 -21,415.94 -18,589.65 -15,373.23 -11,712.85 -7,547.21 -2,806.58
UTILIDAD ANTES DE IMPUESTOS -32,234.13 -22,859.05 -12,152.55 -8,035.53 2,210.29 16,325.89 29,418.94 44,807.20 63,988.89 85,244.15
IMPUESTO A LA RENTA -663.09 -4,897.77 -8,825.68 -13,442.16 -19,196.67 -25,573.24
UTILIDAD NETA -32,234.13 -22,859.05 -12,152.55 -8,035.53 1,547.20 11,428.12 20,593.26 31,365.04 44,792.22 59,670.90
-87,136.75 -87,261.79 -87,743.32 -95,295.12 -98,548.03 -98,731.11 -102,054.12 -104,201.47 -104,445.14 -104,713.18
ESTADO DE GANANCIAS Y PÉRDIDAS - OPTIMISTA
PERIODO 1 2 3 4 5 6 7 8 9 10
VENTAS NETAS 108,403.36 130,084.03 156,100.84 187,321.01 224,785.21 269,742.25 289,385.95 311,969.02 302,521.01 302,521.01
OTROS INGRESOS OPERAC. 6,435.63 6,435.63 7,109.45 7,139.70 7,753.01 7,783.26 8,396.57 8,426.82 8,457.08 8,487.33
TOTAL INGRESOS BRUTOS 114,838.99 136,519.66 163,210.29 194,460.71 232,538.22 277,525.51 297,782.52 320,395.85 310,978.08 311,008.34
COSTO DEL SERVICIO -64,860.46 -65,204.33 -65,960.95 -72,269.39 -76,286.21 -76,999.25 -80,368.84 -80,648.87 -80,531.71 -80,531.71
UTILIDAD BRUTA 49,978.53 71,315.34 97,249.33 122,191.31 156,252.01 200,526.27 217,413.68 239,746.98 230,446.37 230,476.62
GASTOS ADMINISTRATIVOS -10,420.77 -10,420.77 -10,420.77 -11,214.38 -11,079.93 -11,079.93 -11,079.93 -12,042.84 -12,042.84 -12,042.84
GASTOS DE VENTAS -12,324.43 -12,324.43 -12,324.43 -13,118.04 -12,916.36 -12,916.36 -12,916.36 -13,879.28 -13,879.28 -13,879.28
UTILIDAD OPERATIVA 27,233.34 48,570.14 74,504.14 97,858.90 132,255.73 176,529.98 193,417.40 213,824.86 204,524.25 204,554.50
GASTOS FINANCIEROS -29,684.28 -27,999.28 -26,081.70 -23,899.43 -21,415.94 -18,589.65 -15,373.23 -11,712.85 -7,547.21 -2,806.58
UTILIDAD ANTES DE IMPUESTOS -2,450.94 20,570.86 48,422.44 73,959.46 110,839.78 157,940.33 178,044.16 202,112.01 196,977.04 201,747.92
IMPUESTO A LA RENTA -6,171.26 -14,526.73 -22,187.84 -33,251.93 -47,382.10 -53,413.25 -60,633.60 -59,093.11 -60,524.38
UTILIDAD NETA -2,450.94 14,399.60 33,895.71 51,771.62 77,587.85 110,558.23 124,630.91 141,478.40 137,883.93 141,223.54
-87,605.65 -87,949.52 -88,706.14 -96,601.81 -100,282.49 -100,995.53 -104,365.12 -106,570.99 -106,453.83 -106,453.83
ESTADO DE GANANCIAS Y PÉRDIDAS - REALISTA
PERIODO 1 2 3 4 5 6 7 8 9
VENTAS NETAS 90,756.30 104,369.75 120,025.21 138,028.99 165,634.79 198,761.75 238,514.10 286,216.92 302,521.01
OTROS INGRESOS OPERAC. 6,435.63 6,435.63 7,109.45 7,139.70 7,753.01 7,783.26 8,396.57 8,426.82 8,457.08
TOTAL INGRESOS BRUTOS 97,191.93 110,805.38 127,134.66 145,168.69 173,387.80 206,545.01 246,910.67 294,643.74 310,978.08
COSTO DEL SERVICIO -64,547.86 -64,758.86 -65,345.51 -71,437.84 -75,288.35 -75,801.82 -79,539.61 -80,279.00 -80,531.71
UTILIDAD BRUTA 32,644.08 46,046.51 61,789.14 73,730.85 98,099.45 130,743.19 167,371.06 214,364.74 230,446.37
GASTOS ADMINISTRATIVOS -10,420.77 -10,420.77 -10,420.77 -11,214.38 -11,079.93 -11,079.93 -11,079.93 -12,042.84 -12,042.84
GASTOS DE VENTAS -12,324.43 -12,324.43 -12,324.43 -13,118.04 -12,916.36 -12,916.36 -12,916.36 -13,879.28 -13,879.28
UTILIDAD OPERATIVA 9,898.88 23,301.32 39,043.95 49,398.43 74,103.16 106,746.91 143,374.78 188,442.62 204,524.25
GASTOS FINANCIEROS -29,684.28 -27,999.28 -26,081.70 -23,899.43 -21,415.94 -18,589.65 -15,373.23 -11,712.85 -7,547.21
UTILIDAD ANTES DE IMPUEST -19,785.39 -4,697.96 12,962.25 25,498.99 52,687.22 88,157.26 128,001.54 176,729.77 196,977.04
IMPUESTO A LA RENTA -3,888.67 -7,649.70 -15,806.17 -26,447.18 -38,400.46 -53,018.93 -59,093.11
UTILIDAD NETA -19,785.39 -4,697.96 9,073.57 17,849.29 36,881.06 61,710.08 89,601.08 123,710.84 137,883.93
-87,293.05 -87,504.06 -88,090.70 -95,770.26 -99,284.63 -99,798.10 -103,535.89 -106,201.12 -106,453.83

10
302,521.01
8,487.33
311,008.34
-80,531.71
230,476.62
-12,042.84
-13,879.28
204,554.50
-2,806.58
201,747.92
-60,524.38
141,223.54
-106,453.83
PERIODO 0 1 2 3 4 5
I INGRESOS
INGRESOS NETOS 24960 28080 31200 34320 37440
II EGRESOS
ACTIVOS FIJOS -3220
INTANGIBLES -615.38
VALOR RESIDUAL DE ACTIVOS FIJOS 3825
CAPITAL DE TRABAJO -1509
TOTAL INGRESOS 24960 28080 31200 34320 41265

GASTOS ADMINISTRATIVOS 16308 16308 16308 16308 16308
(-) DEPRECIACIÓN 769 769 769 769 219
(-) AMORTIZACIÓN 123.08 123.08 123.08 123.08 123.08
TOTAL DE EGRESOS 17200.1 17200.1 17200.1 17200.1 16650.1
UTILIDAD ANTES DE IMPUESTOS 7759.92 10879.9 13999.9 17119.9 24614.9

IMPUESTO A LA RENTA 2327.98 3263.98 4199.98 5135.98 7384.48
UTILIDAD NETA 5431.95 7615.95 9799.95 11984 17230.5
(+) DEPRECIACIÓN Y AMORTIZACIÓN 892.08 892.08 892.08 892.08 342.08
FLUJO DE CAJA ECONÓMICO -5344.4 6324.02 8508.02 10692 12876 17572.5
FINANCIAMIENTO
PRESTAMO 4000
AMORTIZACIÓN 1000 1000 1000 1000
INTERESES 839.2 629.4 419.6 209.8
SERVICIO DE DEUDA 4000 -1839.2 -1629.4 -1419.6 -1209.8
FLUJO DE CAJA FINANCIERO -1344.4 4484.82 6878.62 9272.42 11666.2 17572.5

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INVERSIÓN TANGIBLE E INTANGIBLE

DESCRIPCIÓN Aporte Aporte Total

Total de la inversión 233,805.00 108,525.97 342,330.97

USO DE LOS FONDOS

ORIGEN DE LOS FONDOS

DETALLE TOTAL VALOR IGV

DETALLE UM CANT P.U. TOTAL VALOR IGV

TOTAL ANUAL 436.20

DETALLE CANT P.U. TOTAL VALOR IGV

TOTAL ANUAL 407.00

INGRESOS DEL PROYECTO POR EL SERVICIO DE HOSPEDAJE Y GASTOS DE MATERILES

COMPRAS DE ÚTI. DE HIGIENE POR AÑO GASTOS DE MATERIALES

CANT. DE PRECIO TOTAL ÚTILES TOTAL

DATOS PARA FLUJO REALISTA

INGRESOS DEL PROYECTO POR EL SERVICIO DE HOSPEDAJE Y GASTOS DE MATERILES

COMPRAS DE ÚTI. DE HIGIENE POR AÑO GASTOS DE MATERIALES

CANT. DE PRECIO TOTAL ÚTILES TOTAL

DATOS PARA FLUJO OPTIMISTA

INGRESOS DEL PROYECTO POR EL SERVICIO DE HOSPEDAJE Y GASTOS DE MATERILES

COMPRAS DE ÚTI. DE HIGIENE POR AÑO GASTOS DE MATERIALES

CANT. DE PRECIO TOTAL ÚTILES TOTAL

2.- CARGAS DE PERSONAL

RECIBO POR HONORARIOS

TOTAL POR MES 4,350.00 121.50 1,350.00

TOTAL POR AÑO 52,200.00 1,701.00 2,700.00 1,531.73

3.- GASTOS ADMINISTRATIVOS

4.- GASTO AÑO 1

INCREMENTOS POR AÑO

GASTOS SIN IGV

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 0.00 0.00 0.00

17353.4292 17536.5033 17737.8847 19885.2395 20128.911 20396.9497 176171.193 0

N° cuota Pago mes interes amortizacion Acumulado Pendiente

DE S/. 120,000 A 239,999 13%

S/.41,891.52 S/.29,684.28 S/.12,207.24 S/.77,780.05

S/.41,891.52 S/.27,999.28 S/.13,892.23 S/.235,003.09

S/.41,891.52 S/.23,899.43 S/.17,992.08 S/.617,550.40

S/.41,891.52 S/.21,415.94 S/.20,475.57 S/.849,279.29

S/.41,891.52 S/.18,589.65 S/.23,301.87 S/.1,112,994.29

S/.41,891.52 S/.11,712.85 S/.30,178.67 S/.1,754,652.54

S/.41,891.52 S/.7,547.21 S/.34,344.30 S/.2,143,338.46

S/.41,891.52 S/.2,806.58 S/.39,084.93 S/.2,585,675.65

TOTAL DEPRECIACION 9,068.30

VALOR TOTAL DE ACTIVOS 229,269.72

DEPRECIACION A PARTIR DEL AÑO 5 8,732.17

III COSTOS OPERATIVOS

ESCENARIO COK = 20% FCE TIRE 9.0% FCF TIRF 6.0%

FLUJO DE CAJA PROYECTADA OPTIMISTA

III COSTOS OPERATIVOS

ESCENARIO COK= 20% FCE TIRE 27.0% FCF TIRF 40.8%

III COSTOS OPERATIVOS

ESCENARIO COK = 20% FCE TIRE 20.4% FCF TIRF 27.0%

PRODUCTOS QUE SE PUEDEN VENDER:

CANT. PRECIO DE GASTO OTROS INGRESOS

POR CADA PEDIDO SE ADICIONARA 2 MENSUAL ANUAL

IMPUESTO A LA RENTA -663.09 -4,897.77 -8,825.68 -13,442.16 -19,196.67 -25,573.24

ESTADO DE GANANCIAS Y PÉRDIDAS - OPTIMISTA

IMPUESTO A LA RENTA -3,888.67 -7,649.70 -15,806.17 -26,447.18 -38,400.46 -53,018.93 -59,093.11