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UNIVERSIDAD NACIONAL DE SAN ANTONIO ABAD DEL CUSCO(323 aos formando profesionales de primer nivel)FACULTAD DE CIENCIAS CONTABLES Y FINANCIERASCARRERA PROFESIONAL DE CONTABILIDAD

AREA DEL MERCADOMERCADO TOTALNuestro mercado total es la provincia de cusco con sus 8 distritos por lo tanto la cantidad total de ese mercado seria la poblacin total de la provincia que vendra a ser aproximadamente 431,432 habitantes para el ao 2015.MERCADO POTENCIALNuestro mercado potencial sern la cantidad de personas que gustan, desean, o ya consumieron la carne de cuy, segn la encuesta realizada el 94% de una muestra de 50 personas representa nuestro mercado potencial, representando un total de 405,432 personas.MERCADO OBJETIVOPara conocer nuestro mercado objetivo realizamos la segmentacin de mercado, por segmentacin conducta. Nuestro mercado objetivo es el 70% que representa a 283,802 personas.MERCADO REALPara conocer el mercado real de nuestro producto preguntamos a las personas como les gustara comprar el cuy y segn la encuesta realizada el 40% de personas comprara cuy pelado que representan a 113,521 personas. MERCADO CONSUMIDOR (Demanda)Est formado por los consumidores actuales como por los potenciales. Segn la encuesta realizada la demanda del mercado consumidor es de 405,432 personas en la ciudad de cuscoMERCADO OFERTANTE- COMPETIDOR Segn la encuesta el mercado oferente representa el 76% ya que este porcentaje es abastecido por nuestros competidores, q vendra hacer un total de 76%(431,432) = 327,888 personas.ANALIZANDOCONSUME, CONSUMIO O CONSUMIRA LA CARNE DE CUY?(n=50)SI40NO 3CONSUMIRIA7

ESTUDIO DE MERCADOPROYECTO DE COMERCIALIZACION DEL CUY

cuyespreciosMenores a 800gr.S/. 20Entre 800gr- 1kg.S/. 22Ms de 1kg.S/. 25PRECIOSESTUDIO TECNICOPROYECTO DE COMERCIALIZACION DEL CUYTAMAO DEL PROYECTODEMANDA INDICADA:CuyVentas por unidadesProyeccin para 5 aosDa SemanaMesAo 1Ao 2Ao 3Ao 4Ao 5Menores a 800gr2014060072007416763978688104Entre 800gr a un 1kg302109001080011124114581180212156Ms de un kg4028012001440014832152761573416206Totales9063027003240033372343733540436466LOCALIZACION DEL PROYECTO:

PLANO DE LA CONSTRUCION (190 M2) Cada cuadrado representa un metro cuadrado

FLUJOGRAMAPROYECTO DE COMERCIALIZACION DEL CUY

ESTUDIO ECONOMICO FINANCIEROPROYECTO DE COMERCIALIZACION DEL CUYESTRUCTURA DE INVERSIONES

FUENTEDESTINOAPORTE PROPIOAPORTE FINANCIEROTOTALINVERSION FIJA A.FIJOSA.INTANGIBLES CAPITAL DE TRABAJOS/. 25,607,15S/. 10,920,00S/. 83,472,85S/. 300,000.00S/. 325,607.15S/. 10,920.00 S/. 83,472,85TOTALS/. 120,000.00S/. 300,000.00S/.420,000.00PROYECTO DE COMERCIALIZACION DEL CUYPRESTAMOS/. 300,000.00TASA DE INTERES32.92% ANUAL PERIODO6 AOS PERIODO DE GRACIA 1 AO PERIODOINTERES AMORTIZACIONCUOTA SALDO 0S/. 300,000.01S/. 98,760.0S/. 98,760.0S/. 300,000.02S/. 98,760.0S/. 31,361.6S/. 130,121.6S/. 268,638.53S/. 88,435.8S/. 41,685.8S/. 130,121.6S/. 226,952.74S/. 74,712.8S/. 55,408.7S/. 130,121.6S/. 171,543.95S/. 56,472.3S/. 73,649.3S/. 130,121.6S/. 97,894.76S/. 32,226.9S/. 97,894.6S/. 130,121.6S/. 0.0TOTAL S/. 449,367.8S/. 300,000.0S/. 749,367.8.ESTRUCTURA DE FINANCIAMIENTO

.PRESTAMO

INGRESOSVENTAS POR UNIDADESda semana mensual primer ao Cuyprecio por unidadcantidadingreso cantidadingreso cantidadingreso cantidadingreso Menores a 800grS/. 20.0020S/. 400.00140S/. 2,800.00600S/. 12,000.007200S/. 144,000.00Entre 800gr a un 1kgS/. 22.0030S/. 660.00210S/. 4,620.00900S/. 19,800.0010800S/. 237,600.00Ms de un kgS/. 25.0040S/. 1,000.00280S/. 7,000.001200S/. 30,000.0014400S/. 360,000.00Total ingresoS/. 2,060.00S/. 14,420.00S/. 61,800.00S/. 741,600.00PROYECCION PARA LOS PROXIMOS AOSsegundo aotercer aocuarto aoquinto aoCuyprecio por unidadcantidadIngresocantidadIngresocantidadingresocantidadIngresoMenores a 800grS/. 20.007416S/. 148,320.007639S/. 152,780.007868S/. 157,360.008104S/. 162,080.00Entre 800gr a un 1kgS/. 22.0011124S/. 244,728.0011458S/. 252,076.0011802S/. 259,644.0012156S/. 267,432.00Ms de un kgS/. 25.0014832S/. 370,800.0015276S/. 381,900.0015734S/. 393,350.0016206S/. 405,150.00Total ingresoS/. 763,848.00S/. 786,756.00S/. 810,354.00S/. 834,662.00IGV DE LAS VENTAS VENTAS ao 1ao 2ao 3ao 4ao 5S/. 741,600.00S/. 763,848.00S/. 786,756.00S/. 810,354.00S/. 834,662.00BASE IMPONIBLES/. 628,474.58S/. 647,328.81S/. 666,742.37S/. 686,740.68S/. 707,340.68IGV (debito fiscal )S/. 113,125.42S/. 116,519.19S/. 120,013.63S/. 123,613.32S/. 127,321.32PROYECTO DE COMERCIALIZACION DEL CUYPRESUPUESTO DE GASTOSCONCEPTOGastos por :AO 2AO 3A0 4AO 5DaSemanaMesAo 1COSTO DE PRODUCCIONDa SemanaMesAo 1Ao 2Ao 3Ao 4Ao 5 Mano de Obra DirectaS/. 245.97S/. 1,721.76S/. 7,378.97S/. 88,547.64S/. 88,547.64S/. 88,547.64S/. 88,547.64S/. 88,547.64 Materiales DirectosS/. 1,640.00S/. 12,768.00S/. 49,200.00S/. 590,400.00S/. 609,452.00S/. 626,349.00S/. 645,136.00S/. 664,488.00 Mano de Obra IndirectaS/. 250.80S/. 1,755.70S/. 7,524.60S/. 90,294.72S/. 90,294.70S/. 90,294.70S/. 90,294.70S/. 90,294.70 Materiales IndirectosS/. 26.67S/. 186.67S/. 800.00S/. 9,600.00S/. 9,600.00S/. 9,600.00S/. 9,600.00S/. 9,600.00S/. 778,842.36S/. 797,894.34S/. 814,791.34S/. 833,578.34S/. 852,930.34GASTOS DE ADMINISTRACION Mano de ObraS/. 199.56S/. 1,396.95S/. 5,986.93S/. 71,843.16S/. 71,843.16S/. 71,843.16S/. 71,843.16S/. 71,843.16 Gastos GeneralesS/. 5.00S/. 35.00S/. 150.00S/. 1,800.00S/. 1,800.00S/. 1,800.00S/. 1,800.00S/. 1,800.00S/. 73,643.16S/. 73,643.16S/. 73,643.16S/. 73,643.16S/. 73,643.16GASTOS DE VENTA Mano de ObraS/. 161.04S/. 1,127.28S/. 4,831.22S/. 57,974.64S/. 57,974.64S/. 57,974.64S/. 57,974.64S/. 57,974.64 publicidadS/. 53.52S/. 374.64S/. 1,605.60S/. 19,267.20S/. 19,267.20S/. 19,267.20S/. 19,267.20S/. 19,267.20S/. 77,241.84S/. 77,241.84S/. 77,241.84S/. 77,241.84S/. 77,241.84TOTALS/. 4,423.46S/. 30,964.19S/. 132,703.67S/. 929,727.36S/. 948,779.34S/. 965,676.34S/. 984,463.34S/. 1,003,815.34IGV DE LAS ADQUISICIONESGastos con IGVao 1ao 2ao 3ao 4ao 5Costo de Produccion Materiales Indirectos S/. 9,680.00S/. 9,680.00S/. 9,680.00S/. 9,680.00S/. 9,680.00Gasto de Administracion Materiales de Oficina S/. 1,800.00S/. 1,800.00S/. 1,800.00S/. 1,800.00S/. 1,800.00Gastos de Ventas Publicidad S/. 19,267.20S/. 19,267.20S/. 19,267.20S/. 19,267.20S/. 19,267.20TOTAL S/. 30,747.20S/. 30,747.20S/. 30,747.20S/. 30,747.20S/. 30,747.20BASE IMPONIBLE S/. 26,056.95S/. 26,056.95S/. 26,056.95S/. 26,056.95S/. 26,056.95I.G.V. (credito fiscal )S/. 4,690.25S/. 4,690.25S/. 4,690.25S/. 4,690.25S/. 4,690.25PROYECTO DE COMERCIALIZACION DEL CUYESTADO DE PRDIDAS Y GANANCIASDetalleAos12345Ingresos por ventas S/. 741,600.00S/. 763,848.00S/. 786,756.00S/. 810,354.00S/. 834,662.00Costos de produccin S/. 778,842.36S/. 797,894.34S/. 814,791.34S/. 833,578.34S/. 852,930.34PERDIDA BRUTA -S/. 37,242.36-S/. 34,046.34-S/. 28,035.34-S/. 23,224.34-S/. 18,268.34Gastos administrativosS/. 73,643.16S/. 73,643.16S/. 73,643.16S/. 73,643.16S/. 73,643.16Gastos de ventas S/. 77,241.84S/. 77,241.84S/. 77,241.84S/. 77,241.84S/. 77,241.84Depreciacin S/. 31,896.35S/. 31,896.35S/. 31,896.35S/. 31,896.35S/. 31,146.35PERDIDA OPERATIVA -S/. 220,023.71-S/. 216,827.69-S/. 210,816.69-S/. 206,005.69-S/. 200,299.69Gastos financieros (Intereses)S/. 98,760.00S/. 98,760.00S/. 88,435.80S/. 74,712.80S/. 56,472.30PERDIDA ANTES DE IMPUESTOS -S/. 318,783.71-S/. 315,587.69-S/. 299,252.49-S/. 280,718.49-S/. 256,771.99Impuesto a la renta ------UTILIDAD NETA -----FLUJO DE CAJA

COMPENSACION DE IGV IGV = IGV(Ingresos) - IGV(Egresos)AOS ao 1ao 2ao 3ao 4ao 5IGV S/. 108,435.17S/. 111,828.94S/. 115,323.38S/. 118,923.07S/. 122,631.07PROYECTO DE COMERCIALIZACION DEL CUY

EVALUACION DEL PROYECTOCOSTO DE OPORTUNIDAD DE CAPITAL (COK) RENTABILIDAD DEL NEGOCIO 9.82%RIESGO PAIS 2.59%TASA DE INFLACION 3.26%COK 15.67%VALOR ACTUAL NETO ECONOMICO (VANE) : AOS BENEFICIOS NETOS (BN)FACTOR DE ACTUALIZACION (FA)VAEN0-S/. 120,000.001-S/. 120,000.001-S/. 296,562.530.86-S/. 256,386.732-S/. 296,760.280.75-S/. 221,801.413-S/. 294,243.720.65-S/. 190,127.524-S/. 293,032.410.56-S/. 163,693.985-S/. 14,752.070.48-S/. 7080.99S/. -959,090.63VALOR ACTUAL NETO FINANCIERO (VANF):AOS BENEFICIOS NETOS (BN)FACTOR DE ACTUALIZACION (FA)VAEN0S/. 180,000.001S/. 180,000.001-S/. 395,322.530.75-S/. 297,413.882-S/. 426,881.880.57-S/. 241,616.763-S/. 424,365.420.43-S/. 180,704.514-S/. 423,153.910.32-S/. 135,561.715-S/. 421,906.010.24S/. -34,769.68S/. -710,066.54PROYECTO DE COMERCIALIZACION DEL CUYRELACION BENEFICIO/COSTO (B/C)AOBENEFICIOS BRUTOS COSTOS TOTALES FACTOR DE ACTUALIZACION BENEFICIOS ACTUALIZADOS COSTOS ACTALIZADOS0S/. 120,000.001S/. 120,000.001S/. 741,600.00S/. 1,038,162.530.86S/. 641,134.26S/. 897,520.992S/. 763,848.00S/. 1,060,608.280.75S/. 570,907.14S/. 792,708.553S/. 786,756.00S/. 1,080,999.720.65S/. 508,367.59S/. 698,495.124S/. 810,354.00S/. 1,103,386.410.56S/. 452,680.55S/. 616,374.545S/. 1,111,694.34S/. 1,126,446.410.48S/. 536,885.55S/. 544,009.97SUMASS/. 2,709,975.10S/. 3,669,109.16B/C=S/. 0.74PERIODO DE RECUPERO DE LA INVERSION (PRI)AO INVERSIONBENEFICIO NETOFACTOR DE ACTUALIZACIONBENEFICIO NETO ACTUALIZADO0S/. 120,000.001PROMEDIO =-S/. 167,826.811-S/. 296,562.530.86-S/. 256,386.732-S/. 296,760.280.75-S/. 221,801.413-S/. 294,243.720.65-S/. 190,127.52PRI=-0.724-S/. 293,032.410.56-S/. 163,693.985-S/. 14,752.070.48-S/. 7,124.42SUMAS -S/. 839,134.06PROYECTO DE COMERCIALIZACION DEL CUY