CUADRO DE INVERSIONES

1. Inversin Fija
1.1 Inversin Fija Tangible
1.2 Inversin Fija Intangible
2. Capital de Trabajo
3. Imprevistos
INVERSIN TOTAL

S/. 6,997.99
S/. 6,155.59
S/.
842.40
S/. 16,972.00
S/.
921.50
S/. 24,891.49

28.11%
24.73%
3.38%
68.18%
3.70%
100.00%

Inversin Fija Tangible

Maquinaria
Equipo
Herramientas de Produccin
Muebles y Equipos de Administracin
Muebles y equipos de tienda

#####
100%
##### 21.79%
##### 9.58%
##### 0.32%
##### 34.46%
##### 33.84%
PRECIO

RUBRO

PRECIO

CANT UNITARIO UNITARIO

(US$)

Maquinaria
Maquina Estampadora Modelo S600

$480.00

TOTAL

(S/.)
S/. 0.00

Equipo

S/.

1,341.60

$ 480.00

S/.

1,341.60

S/.

590.00

S/.

450.00

S/.

80.00

S/.

60.00

S/.

20.00

$0.00

S/. 450.00

Mesa Cuadrada /empaque y Etiquetado)

$0.00

S/. 80.00

silla giratoria

S/. 60.00

Herramientas de Produccin
pistola etiquetadora

S/. 10.00

Muebles y Equipos de Administracin

(S/.)

$ 480.00

Armario de Almacen

TOTAL

(US$)

S/.

20.00

S/.

2,120.99

S/.

1,229.80

PC

$440.00

Impresora

$119.21

S/. 0.00

S/.

333.19

Escritorio

S/. 350.00

S/.

350.00

telefono

S/. 78.00

Silla

S/.
S/.

78.00
130.00

S/. 130.00

Muebles y equipos de tienda

Presentacin de Productos

$
$

S/.
S/.

2,083.00
1,300.00

Maniquies medios

$0.00

S/. 35.00

S/.

210.00

Maniquies Completos

S/. 90.00

Mostrador Exhibidor

$0.00
-

S/.
S/.

180.00
230.00

Vitrinas

S/.

680.00

S/.

783.00

S/.

364.00

S/. 230.00
S/. 340.00
$

Local
Equipo de sonido PANASONIC 900WTS

S/. 364.00

Sealizaciones

S/. 4.00

S/.

32.00

fluorecentes

S/. 18.00

S/.

72.00

Botiquin

S/. 69.00

S/.

69.00

Elementos de Mantenimiento y Pintado

$0.00
-

S/. 500.00

S/.

500.00

Extintor

S/. 90.00

S/.

90.00

banquillos

S/. 20.00

S/.

20.00

Ventiladores

S/. 100.00

S/.

100.00

T.C

%
21.79%
21.79%
9.58%
7.31%
1.30%
0.97%
0.32%
0.32%
34.46%
19.98%
5.41%
5.69%
1.27%
2.11%
33.84%
21.12%
3.41%
2.92%
3.74%
11.05%
12.72%
5.91%
0.52%
1.17%
1.12%
8.12%
1.46%
0.32%
1.62%

2.795

Inversin Fija Intangible

Preparacin del proyecto
Licencia de Funcionamiento
Constitucin de la empresa

S/.
S/.

Preparacin del proyecto

Pago a los investigadores
Viticos
Impresiones y copias
Constitucin de la empresa
escritura publica
registros publicos
libros de contabilidad
legalizacion de libros
viaticos
Licencia de funcionamiento
Pago a la municipalidad
Viticos

S/. 260.00

S/.

842.40
260.00
S/. 492.00
S/. 90.40

S/. 0.00
S/. 90.00
S/. 170.00
492.00
S/. 300.00
S/. 24.00
S/. 100.00
S/. 48.00
S/. 20.00

S/. 90.40
S/. 85.40
S/. 5.00

100%
30.86%
58.40%
10.73%

Capital de Trabajo
Existencias
Disponible
Exigible

S/.
S/.
S/.
S/.

16,972.00
10,783.00
4,489.00
1,700.00

100%
63.53%
26.45%
10.02%

Existencias
Materia Prima

S/.

Disponible
Planilla de Trabajadores
Pago a servicios
Alquiler de locales

S/.

4,489.00
S/. 3,460.00 SOLO 3 MESES
S/. 279.00
S/. 750.00

Exigible
Garanta de alquiler

S/.

1,700.00
S/. 1,700.00 1 mes

10,783.00 SOLO 3000 UNIDADES

S/. 10,783.00

OLO 3000 UNIDADES

Cuadro de Materia Prima por Modelo de Truza x 3000 unidades

EXISTENCIAS

Modo de
presentacin

BIKINIS
Truza en algodn
papel especial con impresion
bolsas
etiquetas
etiquetadores - sujetadores
agujas para estiquetadora
instruccin de lavado

truza terminada en algodn diversos colores

ciento
ciento
ciento
por 5000 unidades
unidad * 100 unidades producidas
unidad * 1000 unidades producidas

HILOS
Truza en algodn
papel para estampar
bolsas
etiquetas
etiquetadores - sujetadores
agujas para estiquetadora
instruccin de lavado

truza terminada en algodn diversos colores

ciento
ciento
ciento
por 5000 unidades
unidad * 100 unidades producidas
unidad * 1000 unidades producidas

BOXER
Truza en algodn
papel para estampar
bolsas
etiquetas
etiquetadores - sujetadores
agujas para estiquetadora
instruccin de lavado

truza terminada en algodn diversos colores

ciento
ciento
ciento
por 5000 unidades
unidad * 100 unidades producidas
unidad * 1000 unidades producidas

TOTAL COSTOS DE MATERIA PRIMA

RUBROS

Modo de
presentacin

Textil (tercerizacin)
por unidad
Imprenta (estampado en papeles)
por ciento
empaquetado
por ciento
estampado de diseos en planchas
por ciento
especiales
marca (eqtuietas)
por ciento
caja Chica
por mes
TOTAL IMPREVISTOS

Modelo de Truza x 3000 unidades

Costo

Costo

Cantidad

Unitario

necesaria

algodn diversos colores

S/. 70.00
S/. 75.00
S/. 25.00
S/. 5.00
S/. 2.00
S/. 40.00

S/. 1.900
S/. 0.700
S/. 0.750
S/. 0.250
S/. 0.001
S/. 0.020
S/. 0.040

1000
1000
1000
1000
1000
1000
1000

algodn diversos colores

S/. 70.00
S/. 75.00
S/. 25.00
S/. 5.00
S/. 2.00
S/. 40.00

S/. 1.500
S/. 0.700
S/. 0.750
S/. 0.250
S/. 0.001
S/. 0.020
S/. 0.040

1000
1000
1000
1000
1000
1000
1000

algodn diversos colores

S/. 70.00
S/. 75.00
S/. 25.00
S/. 5.00
S/. 2.00
S/. 40.00

S/. 2.100
S/. 0.700
S/. 0.750
S/. 0.250
S/. 0.001
S/. 0.020
S/. 0.040
Total Materia Prima

1000
1000
1000
1000
1000
1000
1000

Sub

materia prima

Total
por unidad
S/. 3,661.00
S/. 1,900.00
S/. 3.66
S/. 700.00
S/. 750.00
S/. 250.00
S/. 1.00
S/. 20.00
S/. 40.00
S/. 3,261.00
S/. 1,500.00
S/. 3.26
S/. 700.00
S/. 750.00
S/. 250.00
S/. 1.00
S/. 20.00
S/. 40.00
S/. 3,861.00
S/. 2,100.00
S/. 3.86
S/. 700.00
S/. 750.00
S/. 250.00
S/. 1.00
S/. 20.00
S/. 40.00
10783
X 3000 UNIDADES
S/. 10,783.00

Costo
Unitario
S/. 2.83
S/. 0.70

costo por 1000 unidades

IMPREVISTOS

S/. 2,830.00
S/. 700.00

5.00%
5.00%

S/. 142
S/. 35

S/. 0.75
S/. 1.90
S/. 0.25

S/. 750.00
S/. 1,900.00
S/. 250.00
S/. 200.00

5.00%
5.00%
5.00%
3

S/. 38
S/. 95
S/. 13
S/. 600
S/.
921.50

PLANILLAS DE TRABAJADORES

Cant.
1
0

Cant.

Mano de obra directa

Puesto
Sueldo Diario
ayudante estampador empaquetador
S/. 16.67
S/. 0.00

Puesto
Administrador

Puesto
Vendedores

Cant.

Cant.
1
1
2

Administrativos
Sueldo Diario
S/. 40.00

Ventas
Sueldo Diario
S/. 23.33
S/. 0.00

Beneficios Sociales - SIS

Puesto
Sueldo Mensual
ayudante estampador empaquetador
S/.
500.00
Administrador
S/.
1,200.00
Vendedores
S/.
1,600.00
Total SIS
Resumen:

Cantidad de empleados involucrados directamente al proyecto

Gastos totales en planilla en una semana
Gastos totales en planilla en un mes
Gastos totales en planilla en un ao

PAGO DE SERVICIOS
Servicio
Luz
Agua
Telefono e Internet
Total

Caractersticas

duo Telefonica

Diario
5.4
1.1
3.5
S/. 9.96

ALQUILER DE LOCAL
Local de Comercializacin y Diseo
Pago Mensual
Pago Anual
Pago Mensual
Pago Semanal

3 MESES
DISPONIBLE

PLANILLAS
SERVICIOS
LOCAL

E TRABAJADORES

e obra directa
Sueldo Semanal Sueldo Mensual Sueldo Anual
S/. 116.67
S/. 500.00
S/. 6,000.00
S/. 0.00
S/. 0.00
S/. 0.00
Total Semanal
S/.
116.67
Total Mensual
S/.
500.00
Total Anual
S/.
6,000.00

inistrativos
Sueldo Semanal Sueldo Mensual Sueldo Anual
S/. 280.00
S/. 1,200.00
S/. 14,400.00
Total Semanal
S/.
280.00
Total Mensual
S/.
1,200.00
Total Anual
S/.
14,400.00

Ventas
Sueldo Semanal Sueldo Mensual Sueldo Anual
S/. 163.33
S/. 800.00
S/. 9,600.00
S/. 0.00
S/. 0.00
S/. 0.00
Total Semanal
S/.
326.67
Total Mensual
S/.
1,600.00
Total Anual
S/.
19,200.00

s Sociales - SIS
SIS (50%)
Semanal
15
3.75
15
3.75
30
7.5
S/.
60.00 S/.
15.00 S/.

Anual
180
180
360
720.00

esumen:
4
S/. 738.33
S/. 3,360.00
S/. 40,320.00

DE SERVICIOS
Semanal
37.5
7.5
24.75
S/. 69.75

Mensual
150
30
99
S/. 279.00

Anual
1800
360
1188
S/. 3,348.00

ER DE LOCAL

cin y Diseo

1
0
1700

Pago Anual
Pago Mensual
Pago Semanal

20400.0 Soles
1700.0 Soles
425.0 Soles
3
3
3

S/. 10,080.00
S/. 837.00
S/. 5,100.00
S/. 16,017.00

0
0

ALQUILER DE LOCALES
Local de Comercializacin y Produccin
mensual
Pago Semanal

Garanta del Local

pago mensual
Pago a Realizar

1
1700 Soles
425 Soles

1 Meses
1700 soles
1700 Soles

Supuestos:
Demanda en el periodo inicial (en unidades de Truzas)
Diarios

bikinis
hilos
boxer

22
15
13
50

TOTALES
Tasa de crecimiento BIKINIS
VERANO

OTOO

Semanal

Enero
Febrero
Marzo
Abril

154
105
91
350

10.00%
20.00%
10.00%

Mayo
30.00%
Junio
Julio
30.00%
INVIERNO
Agosto
Septiembre
PRIMAVERA
Octubre
Noviembre
Diciembre
50.00%
La demanda de Truzas Bikinis tiene mayor incremente en mayo por el dia de la madre y diciembre p
La demanda de truzas en hilos considerablemente se da en diciembre por navidad y ao nuevo, y en
La demanda de truzas en boxer incremente en abril, junio, julio y agosto por tratarse del invierno fec
En terminos Generales de Ropa Interior tiene mayor nivel de aceptacion en las fechas de verano e i
CRECIMIENTO POBLACIONAL DE SAN MARTN DE PORRES
Fuente: INEI
Censo 2007
Censo 1993
Crecimiento Anual
Crecimiento Mensual

bikinis
hilos
boxer
TOTAL MENSUAL

Enero
678
483
364
1525

Febrero
739
546
364
1649

EN UNIDADES
Enero
Febrero
Marzo
Abril
Mayo
Junio
Julio
Agosto
Septiembre
Octubre
Noviembre
Diciembre
TRUZAS

AO 1
1525
1649
1504
1400
1742
1455
1817
1455
1400
1400
1400
1991
18736

VENTAS EN UNIDADES MONETARIAS CON IGV

Enero
bikinis
hilos
boxer
TOTAL MENSUAL

Enero
Febrero
Marzo
Abril
Mayo
Junio
Julio
Agosto

UNIDADES
678
483
364
1525

SOLES
S/. 6,098.40
S/. 4,347.00
S/. 3,640.00
S/. 14,085.40

AO 1
S/. 14,085.40
S/. 15,206.80
S/. 13,896.40
S/. 12,964.00
S/. 16,111.20
S/. 13,510.00
S/. 16,846.20
S/. 13,510.00

S/. 12,964.00
S/. 12,964.00
S/. 12,964.00
S/. 18,354.00
S/. 173,376.00

Septiembre
Octubre
Noviembre
Diciembre
TRUZAS

VENTAS EN UNIDADES MONETARIAS SIN IGV

1.18
Enero
bikinis
hilos
boxer
TOTAL MENSUAL

Enero
Febrero
Marzo
Abril
Mayo
Junio
Julio
Agosto
Septiembre
Octubre
Noviembre
Diciembre
TRUZAS

UNIDADES
678
483
364
1525

SOLES
S/. 5,168.14
S/. 3,683.90
S/. 3,084.75
S/. 11,936.78

AO 1
S/. 11,936.78
S/. 12,887.12
S/. 11,776.61
S/. 10,986.44
S/. 13,653.56
S/. 11,449.15
S/. 14,276.44
S/. 11,449.15
S/. 10,986.44
S/. 10,986.44
S/. 10,986.44
S/. 15,554.24
S/. 146,928.81

Mensual

Anual

616
420
364
1400

7392
5040
4368
16800
Tasa de crecimiento promedio por por HILOS
VERANO
Enero
Febrero
Marzo
OTOO
Abril

15.00%
30.00%
10.00%

20.00%
Mayo
Junio
INVIERNO
Julio
25.00%
Agosto
Septiembre
PRIMAVERA
Octubre
Noviembre
Diciembre
50.00%
n mayo por el dia de la madre y diciembre por navidad e inicios del ciclo de verano, adicional a ello se manifiesta increm
en diciembre por navidad y ao nuevo, y en el ciclo completo del verano.
o, julio y agosto por tratarse del invierno fecha en la cual las mujeres buscan una prenda mas amplia por el frio.
el de aceptacion en las fechas de verano e invierno, debiendo mencionar nuestros picos altos en fechas como dia de s

IONAL DE SAN MARTN DE PORRES

Poblacin
84167
63735
1.56%
0.13%

EN UNIDADES DE TRUZAS
AO 1

Marzo
678
462
364
1504

Abril
616
420
364
1400

AO 2
1548
1675
1527
1422
1769
1477
1845
1477
1422
1422
1422
2022
19028

Mayo
801
504
437
1742

Junio
616
420
419
1455

Julio
801
525
491
1817

AO 3
1572
1701
1551
1444
1796
1500
1874
1500
1444
1444
1444
2053
19324

AO 4
1597
1727
1575
1466
1824
1524
1903
1524
1466
1466
1466
2085
19625
pv s/.
9
9
10

bikinis
hilos
boxer
AO 1
Febrero
UNIDADES
SOLES
739
S/. 6,652.80
546
S/. 4,914.00
364
S/. 3,640.00
S/. 15,206.80
1649

AO 2
S/. 14,304.68
S/. 15,443.54
S/. 14,112.74
S/. 13,165.83
S/. 16,362.02
S/. 13,720.33
S/. 17,108.47
S/. 13,720.33

Marzo
UNIDADES
678
462
364
1504

Abril
SOLES
S/. 6,098.40
S/. 4,158.00
S/. 3,640.00
S/. 13,896.40

AO 3
S/. 14,527.38
S/. 15,683.97
S/. 14,332.45
S/. 13,370.79
S/. 16,616.75
S/. 13,933.93
S/. 17,374.81
S/. 13,933.93

UNIDADES
616
420
364
1400

AO 4
S/. 14,753.55
S/. 15,928.14
S/. 14,555.58
S/. 13,578.95
S/. 16,875.44
S/. 14,150.85
S/. 17,645.31
S/. 14,150.85

S/. 13,165.83
S/. 13,165.83
S/. 13,165.83
S/. 18,639.74
S/. 176,075.16

S/. 13,370.79
S/. 13,370.79
S/. 13,370.79
S/. 18,929.93
S/. 178,816.33

S/. 13,578.95
S/. 13,578.95
S/. 13,578.95
S/. 19,224.63
S/. 181,600.19

AO 1
Febrero
UNIDADES
SOLES
739
S/. 5,637.97
546
S/. 4,164.41
364
S/. 3,084.75
S/. 12,887.12
1649

AO 2
S/. 12,122.61
S/. 13,087.75
S/. 11,959.95
S/. 11,157.48
S/. 13,866.12
S/. 11,627.40
S/. 14,498.70
S/. 11,627.40
S/. 11,157.48
S/. 11,157.48
S/. 11,157.48
S/. 15,796.39
S/. 149,216.23

Marzo
UNIDADES
678
462
364
1504

Abril
SOLES
S/. 5,168.14
S/. 3,523.73
S/. 3,084.75
S/. 11,776.61

AO 3
S/. 12,311.34
S/. 13,291.50
S/. 12,146.15
S/. 11,331.18
S/. 14,081.99
S/. 11,808.41
S/. 14,724.42
S/. 11,808.41
S/. 11,331.18
S/. 11,331.18
S/. 11,331.18
S/. 16,042.31
S/. 151,539.27

UNIDADES
616
420
364
1400

AO 4
S/. 12,503.01
S/. 13,498.43
S/. 12,335.24
S/. 11,507.59
S/. 14,301.22
S/. 11,992.25
S/. 14,953.65
S/. 11,992.25
S/. 11,507.59
S/. 11,507.59
S/. 11,507.59
S/. 16,292.06
S/. 153,898.46

Tasa de crecimiento promedio por BOXER

VERANO
Enero
Febrero
Marzo
OTOO
Abril

20.00%
Mayo
Junio
15.00%
INVIERNO
Julio
35.00%
Agosto
15.00%
Septiembre
PRIMAVERA
Octubre
Noviembre
Diciembre
20.00%
adicional a ello se manifiesta incremente en los meses de enero, febrero y marzo por tratarse del verano temporada en

enda mas amplia por el frio.

icos altos en fechas como dia de san valentin, dia de la madre, 28 de julio y navidad.

DE TRUZAS

O 1

Agosto
616
420
419
1455

Septiembre
616
420
364
1400

Octubre
616
420
364
1400

Noviembre
616
420
364
1400

AO 5
1622
1754
1599
1489
1853
1547
1933
1547
1489
1489
1489
2118
19930
pv s/.
9
9
10

O 1
Abril
SOLES
S/. 5,544.00
S/. 3,780.00
S/. 3,640.00
S/. 12,964.00

AO 4
S/. 14,753.55
S/. 15,928.14
S/. 14,555.58
S/. 13,578.95
S/. 16,875.44
S/. 14,150.85
S/. 17,645.31
S/. 14,150.85

Mayo
UNIDADES
801
504
437
1742

SOLES
S/. 7,207.20
S/. 4,536.00
S/. 4,368.00
S/. 16,111.20

AO 5
S/. 14,983.24
S/. 16,176.12
S/. 14,782.19
S/. 13,790.35
S/. 17,138.16
S/. 14,371.16
S/. 17,920.01
S/. 14,371.16

Junio
UNIDADES
616
420
419
1455

S/. 13,578.95
S/. 13,578.95
S/. 13,578.95
S/. 19,224.63
S/. 181,600.19

S/. 13,790.35
S/. 13,790.35
S/. 13,790.35
S/. 19,523.93
S/. 184,427.38

Abril

Mayo

O 1
SOLES
S/. 4,698.31
S/. 3,203.39
S/. 3,084.75
S/. 10,986.44

AO 4
S/. 12,503.01
S/. 13,498.43
S/. 12,335.24
S/. 11,507.59
S/. 14,301.22
S/. 11,992.25
S/. 14,953.65
S/. 11,992.25
S/. 11,507.59
S/. 11,507.59
S/. 11,507.59
S/. 16,292.06
S/. 153,898.46

UNIDADES
801
504
437
1742

SOLES
S/. 6,107.80
S/. 3,844.07
S/. 3,701.69
S/. 13,653.56

AO 5
S/. 12,697.66
S/. 13,708.57
S/. 12,527.28
S/. 11,686.74
S/. 14,523.87
S/. 12,178.95
S/. 15,186.45
S/. 12,178.95
S/. 11,686.74
S/. 11,686.74
S/. 11,686.74
S/. 16,545.70
S/. 156,294.39

Junio
UNIDADES
616
420
419
1455

MAQUINA ESTAMPADORA
Se manejara 2 estampados en los bikinis
Se manejara 1 estampado en el hilo por tener menor cantidad de tela (solo en larte posterior)
SE manejara 2 estampados en los bikinis
DATOS:
se realizara la inclusion de una sola etiqueta ayudandose de la pistola etiquetadora la cual usa hilo de
el tiempo estimado para estampado y empaque es de:
13 unidades x
1 hora
Por tratarse de una prende con menor cantidad de tel
11 unidades x
1 hora
5 unidades x
1 hora
Por tratarse de una prenda con mayor cantidad de tel
Diseos de Truzas
ESTAMPADOS
2
1
2

ETIQUETADORAS
1

tupo de truza
BIKINYS

HILOS

BOXER

TOTAL DE PRODUCCIN

TOTALES

Diciembre
924
630
437
1991

ANUALES
8316
5670
4750
18736

Junio
SOLES
S/. 5,544.00
S/. 3,780.00
S/. 4,186.00
S/. 13,510.00

Julio
UNIDADES
801
525
491
1817

SOLES
S/. 7,207.20
S/. 4,725.00
S/. 4,914.00
S/. 16,846.20

Junio
SOLES
S/. 4,698.31
S/. 3,203.39
S/. 3,547.46
S/. 11,449.15

Julio
UNIDADES
801
525
491
1817

SOLES
S/. 6,107.80
S/. 4,004.24
S/. 4,164.41
S/. 14,276.44

ntidad de tela (solo en larte posterior)

se de la pistola etiquetadora la cual usa hilo de pescar

tarse de una prende con menor cantidad de tela se debera ser mas cuidadoso con el estampado
tarse de una prenda con mayor cantidad de tela, demanda mas tiempo el estampado

horas

unidades x hora

UNIDADES DE PANES

13

39

11

22

TOTAL DE PRODUCCIN

10
71

Agosto
UNIDADES
616
420
419
1455

SOLES
S/. 5,544.00
S/. 3,780.00
S/. 4,186.00
S/. 13,510.00

Septiembre
UNIDADES
SOLES
616
S/. 5,544.00
420
S/. 3,780.00
364
S/. 3,640.00
S/. 12,964.00
1400

Agosto
UNIDADES
616
420
419
1455

SOLES
S/. 4,698.31
S/. 3,203.39
S/. 3,547.46
S/. 11,449.15

Septiembre
UNIDADES
SOLES
616
S/. 4,698.31
420
S/. 3,203.39
364
S/. 3,084.75
S/. 10,986.44
1400

el estampado

Octubre
UNIDADES
SOLES
616
S/. 5,544.00
420
S/. 3,780.00
364
S/. 3,640.00
S/. 12,964.00
1400

Noviembre
UNIDADES
SOLES
616
S/. 5,544.00
420
S/. 3,780.00
364
S/. 3,640.00
S/. 12,964.00
1400

Diciembre
UNIDADES
924
630
437
1991

Octubre
UNIDADES
SOLES
616
S/. 4,698.31
420
S/. 3,203.39
364
S/. 3,084.75
S/. 10,986.44
1400

Noviembre
UNIDADES
SOLES
616
S/. 4,698.31
420
S/. 3,203.39
364
S/. 3,084.75
S/. 10,986.44
1400

Diciembre
UNIDADES
924
630
437
1991

Diciembre
SOLES
S/. 8,316.00
S/. 5,670.00
S/. 4,368.00
S/. 18,354.00

Diciembre
SOLES
S/. 7,047.46
S/. 4,805.08
S/. 3,701.69
S/. 15,554.24

Producto
bikinis
hilos
boxer

RENTABILIDAD PONDERADA

Costo v.u
S/.
S/.
S/.

3.66
3.26
3.86

Precio de Venta
S/. 9.00
S/. 9.00
S/. 10.00

61.19%

Punto de E
BIKINIS
Q=(CF)/(PV-CVU)
S/=(CF)/(1-(CVU/PVU))

330
S/. 2,966.29

Margen Bruto

Ponderaciones

59%
64%
61%

44.00%
30.00%
26.00%
100.00%

44 bikinis
30 hilos
26 boxer
TOTALES

22
15
13
50

Punto de Equilibrio por Producto

BIKINIS

HILOS

330

307

S/. 2,966.29

S/. 2,759.54

COSTOS FIJOS
Un Administrador
Alquiler
Personal Etampador - Empaquetador
Vendedoras (2)
servicios Pblicos
MOD
Costos fijos por producto
TOTAL

S/.
S/.
S/.
S/.
S/.
S/.
3 S/.
S/.

1,200.00
1,700.00
500.00
1,600.00
279.00
1,759.67
5,279.00

Producto
BOXER

TOTALES

287

923

S/. 2,866.37

S/. 8,592.20

LES

92.20

MES 1
MES 2
MES 3
S/. 14,085
S/. 15,207
S/. 13,896
S/. 14,085.40
S/. 15,206.80
S/. 13,896.40
S/. 6,098.40
S/. 6,652.80
S/. 6,098.40
S/. 4,347.00
S/. 4,914.00
S/. 4,158.00
S/. 3,640.00
S/. 3,640.00
S/. 3,640.00
S/. 11,969.16
S/. 11,567.12
S/. 11,055.68
S/. 5,461.16
S/. 5,892.12
S/. 5,392.68
S/. 2,776.34
S/. 2,987.88
S/. 2,744.84
S/. 1,287.44
S/. 1,404.48
S/. 1,287.44
S/. 724.50
S/. 819.00
S/. 693.00
S/. 764.40
S/. 764.40
S/. 764.40
S/. 1,128.20
S/. 1,220.41
S/. 1,112.66
S/. 501.42
S/. 547.01
S/. 501.42
S/. 357.42
S/. 404.04
S/. 341.88
S/. 269.36
S/. 269.36
S/. 269.36
S/. 1,556.62
S/. 1,683.83
S/. 1,535.18
S/. 691.83
S/. 754.72
S/. 691.83
S/. 493.14
S/. 557.47
S/. 471.70
S/. 371.64
S/. 371.64
S/. 371.64
S/. 5,479.00
S/. 5,339.00
S/. 5,339.00
S/. 0.00
S/. 0.00
S/. 0.00
S/. 1,200.00
S/. 1,200.00
S/. 1,200.00
S/. 500.00
S/. 500.00
S/. 500.00
S/. 1,600.00
S/. 1,600.00
S/. 1,600.00
S/. 60.00
S/. 60.00
S/. 60.00
S/. 1,700.00
S/. 1,700.00
S/. 1,700.00
S/. 279.00
S/. 279.00
S/. 279.00
S/. 140.00
S/. 1,029.00
S/. 336.00
S/. 324.00
S/.
324.00 S/.
336.00 S/.
324.00
S/.
705.00
S/. 2,116.24
S/. 3,639.68
S/. 2,840.72

VENTAS
Totales
bikinis
hilos
boxer
COMPRAS
Costo de ventas
Gastos de Comercializacion
bikinis
hilos
boxer
Costos Directos
bikinis
hilos
boxer
Costos Indirectos
bikinis
hilos
boxer
Gastos Administrativos
MOD
Un Administrador
Ayudante estampador
Vendedoras (2)
pago SIS
Alquiler
servicios Pblicos
Otros gastos
Gastos de Venta
Bolsas
Publicidad
MARGEN

1.18
VENTAS
Totales
bikinis
hilos

MES 1
S/. 11,937
S/. 11,936.78
S/. 5,168.14
S/. 3,683.90

MES 2
S/. 12,887
S/. 12,887.12
S/. 5,637.97
S/. 4,164.41

MES 3
S/. 11,777
S/. 11,776.61
S/. 5,168.14
S/. 3,523.73

boxer
COMPRAS
Costo de ventas
Gastos de Comercializacion
bikinis
hilos
boxer
Costos Directos
bikinis
hilos
boxer
Costos Indirectos
bikinis
hilos
boxer
Gastos Administrativos
MOD
Un Administrador
Ayudante estampador
Vendedoras (2)
pago SIS
Alquiler
servicios Pblicos
Otros gastos
Gastos de Venta
Bolsas
Publicidad
MARGEN

S/. 3,084.75
S/. 10,979.14
S/. 4,628.10
S/. 2,352.83
S/. 1,091.05
S/. 613.98
S/. 647.80
S/. 956.11
S/. 424.94
S/. 302.90
S/. 228.27
S/. 1,319.17
S/. 586.30
S/. 417.92
S/. 314.95
S/. 5,479.00
S/. 0.00
S/. 1,200.00
S/. 500.00
S/. 1,600.00
S/. 60.00
S/. 1,700.00
S/. 279.00
S/. 140.00
S/. 872.03
S/.
274.58 S/.
S/.
597.46
S/. 957.64

S/. 3,084.75
S/. 10,617.07
S/. 4,993.32
S/. 2,532.10
S/. 1,190.24
S/. 694.07
S/. 647.80
S/. 1,034.24
S/. 463.57
S/. 342.41
S/. 228.27
S/. 1,426.98
S/. 639.60
S/. 472.43
S/. 314.95
S/. 5,339.00
S/. 0.00
S/. 1,200.00
S/. 500.00
S/. 1,600.00
S/. 60.00
S/. 1,700.00
S/. 279.00

S/. 3,084.75
S/. 10,183.64
S/. 4,570.07
S/. 2,326.14
S/. 1,091.05
S/. 587.29
S/. 647.80
S/. 942.94
S/. 424.94
S/. 289.73
S/. 228.27
S/. 1,301.00
S/. 586.30
S/. 399.75
S/. 314.95
S/. 5,339.00
S/. 0.00
S/. 1,200.00
S/. 500.00
S/. 1,600.00
S/. 60.00
S/. 1,700.00
S/. 279.00

S/. 284.75
284.75 S/.
S/. 2,270.05

S/. 274.58
274.58
S/. 1,592.97

PRESUPUESTO PROYECTADO CON IGV

MES 4
MES 5
MES 6
MES 7
S/. 12,964
S/. 16,111
S/. 13,510
S/. 16,846
S/. 12,964.00
S/. 16,111.20
S/. 13,510.00
S/. 16,846.20
S/. 5,544.00
S/. 7,207.20
S/. 5,544.00
S/. 7,207.20
S/. 3,780.00
S/. 4,536.00
S/. 3,780.00
S/. 4,725.00
S/. 3,640.00
S/. 4,368.00
S/. 4,186.00
S/. 4,914.00
S/. 10,609.20
S/. 11,960.76
S/. 10,820.01
S/. 14,185.05
S/. 5,030.20
S/. 6,261.76
S/. 5,241.01
S/. 6,541.05
S/. 2,564.80
S/. 3,194.80
S/. 2,679.46
S/. 3,340.96
S/. 1,170.40
S/. 1,521.52
S/. 1,170.40
S/. 1,521.52
S/. 630.00
S/. 756.00
S/. 630.00
S/. 787.50
S/. 764.40
S/. 917.28
S/. 879.06
S/. 1,031.94
S/. 1,036.00
S/. 1,288.78
S/. 1,076.40
S/. 1,344.73
S/. 455.84
S/. 592.59
S/. 455.84
S/. 592.59
S/. 310.80
S/. 372.96
S/. 310.80
S/. 388.50
S/. 269.36
S/. 323.23
S/. 309.76
S/. 363.64
S/. 1,429.40
S/. 1,778.17
S/. 1,485.15
S/. 1,855.36
S/. 628.94
S/. 817.62
S/. 628.94
S/. 817.62
S/. 428.82
S/. 514.58
S/. 428.82
S/. 536.03
S/. 371.64
S/. 445.97
S/. 427.39
S/. 501.72
S/. 5,339.00
S/. 5,339.00
S/. 5,339.00
S/. 6,579.00
S/. 0.00
S/. 0.00
S/. 0.00
S/. 0.00
S/. 1,200.00
S/. 1,200.00
S/. 1,200.00
S/. 1,200.00
S/. 500.00
S/. 500.00
S/. 500.00
S/. 500.00
S/. 1,600.00
S/. 1,600.00
S/. 1,600.00
S/. 1,600.00
S/. 60.00
S/. 60.00
S/. 60.00
S/. 60.00
S/. 1,700.00
S/. 1,700.00
S/. 1,700.00
S/. 1,700.00
S/. 279.00
S/. 279.00
S/. 279.00
S/. 279.00
S/. 1,240.00
S/. 240.00
S/. 360.00
S/. 240.00
S/. 1,065.00
S/.
240.00 S/.
360.00 S/.
240.00 S/.
360.00
S/.
705.00
S/. 2,354.80
S/. 4,150.44
S/. 2,689.99
S/. 2,661.15

MES 4
S/. 10,986
S/. 10,986.44
S/. 4,698.31
S/. 3,203.39

PRESUPUESTO PROYECTADO SIN IGV

MES 5
MES 6
MES 7
S/. 13,654
S/. 11,449
S/. 14,276
S/. 13,653.56
S/. 11,449.15
S/. 14,276.44
S/. 6,107.80
S/. 4,698.31
S/. 6,107.80
S/. 3,844.07
S/. 3,203.39
S/. 4,004.24

S/. 3,084.75
S/. 9,805.27
S/. 4,262.88
S/. 2,173.56
S/. 991.86
S/. 533.90
S/. 647.80
S/. 877.97
S/. 386.31
S/. 263.39
S/. 228.27
S/. 1,211.36
S/. 533.00
S/. 363.41
S/. 314.95
S/. 5,339.00
S/. 0.00
S/. 1,200.00
S/. 500.00
S/. 1,600.00
S/. 60.00
S/. 1,700.00
S/. 279.00

S/.

S/. 203.39
203.39 S/.
S/. 1,181.17

S/. 3,701.69
S/. 10,950.66
S/. 5,306.57
S/. 2,707.46
S/. 1,289.42
S/. 640.68
S/. 777.36
S/. 1,092.19
S/. 502.20
S/. 316.07
S/. 273.93
S/. 1,506.93
S/. 692.90
S/. 436.09
S/. 377.94
S/. 5,339.00
S/. 0.00
S/. 1,200.00
S/. 500.00
S/. 1,600.00
S/. 60.00
S/. 1,700.00
S/. 279.00
S/. 305.08
305.08 S/.
S/. 2,702.90

S/. 3,547.46
S/. 9,983.92
S/. 4,441.53
S/. 2,270.73
S/. 991.86
S/. 533.90
S/. 744.97
S/. 912.21
S/. 386.31
S/. 263.39
S/. 262.51
S/. 1,258.60
S/. 533.00
S/. 363.41
S/. 362.20
S/. 5,339.00
S/. 0.00
S/. 1,200.00
S/. 500.00
S/. 1,600.00
S/. 60.00
S/. 1,700.00
S/. 279.00

S/. 4,164.41
S/. 13,024.80
S/. 5,543.26
S/. 2,831.32
S/. 1,289.42
S/. 667.37
S/. 874.53
S/. 1,139.60
S/. 502.20
S/. 329.24
S/. 308.17
S/. 1,572.34
S/. 692.90
S/. 454.26
S/. 425.19
S/. 6,579.00
S/. 0.00
S/. 1,200.00
S/. 500.00
S/. 1,600.00
S/. 60.00
S/. 1,700.00
S/. 279.00
S/. 1,240.00
S/. 203.39
S/. 902.54
203.39 S/.
305.08
S/.
597.46
S/. 1,465.23
S/. 1,251.64

N IGV
MES 8
S/. 13,510
S/. 13,510.00
S/. 5,544.00
S/. 3,780.00
S/. 4,186.00
S/. 10,820.01
S/. 5,241.01
S/. 2,679.46
S/. 1,170.40
S/. 630.00
S/. 879.06
S/. 1,076.40
S/. 455.84
S/. 310.80
S/. 309.76
S/. 1,485.15
S/. 628.94
S/. 428.82
S/. 427.39
S/. 5,339.00
S/. 0.00
S/. 1,200.00
S/. 500.00
S/. 1,600.00
S/. 60.00
S/. 1,700.00
S/. 279.00

S/.

S/. 240.00
240.00 S/.

MES 9
S/. 12,964
S/. 12,964.00
S/. 5,544.00
S/. 3,780.00
S/. 3,640.00
S/. 10,609.20
S/. 5,030.20
S/. 2,564.80
S/. 1,170.40
S/. 630.00
S/. 764.40
S/. 1,036.00
S/. 455.84
S/. 310.80
S/. 269.36
S/. 1,429.40
S/. 628.94
S/. 428.82
S/. 371.64
S/. 5,339.00
S/. 0.00
S/. 1,200.00
S/. 500.00
S/. 1,600.00
S/. 60.00
S/. 1,700.00
S/. 279.00
S/. 240.00
240.00 S/.

MES 10
S/. 12,964
S/. 12,964.00
S/. 5,544.00
S/. 3,780.00
S/. 3,640.00
S/. 10,609.20
S/. 5,030.20
S/. 2,564.80
S/. 1,170.40
S/. 630.00
S/. 764.40
S/. 1,036.00
S/. 455.84
S/. 310.80
S/. 269.36
S/. 1,429.40
S/. 628.94
S/. 428.82
S/. 371.64
S/. 5,339.00
S/. 0.00
S/. 1,200.00
S/. 500.00
S/. 1,600.00
S/. 60.00
S/. 1,700.00
S/. 279.00
S/. 240.00
240.00 S/.

MES 11
S/. 12,964
S/. 12,964.00
S/. 5,544.00
S/. 3,780.00
S/. 3,640.00
S/. 10,609.20
S/. 5,030.20
S/. 2,564.80
S/. 1,170.40
S/. 630.00
S/. 764.40
S/. 1,036.00
S/. 455.84
S/. 310.80
S/. 269.36
S/. 1,429.40
S/. 628.94
S/. 428.82
S/. 371.64
S/. 5,339.00
S/. 0.00
S/. 1,200.00
S/. 500.00
S/. 1,600.00
S/. 60.00
S/. 1,700.00
S/. 279.00
S/. 240.00
240.00

S/. 2,689.99

S/. 2,354.80

S/. 2,354.80

S/. 2,354.80

MES 8
S/. 11,449
S/. 11,449.15
S/. 4,698.31
S/. 3,203.39

MES 9
S/. 10,986
S/. 10,986.44
S/. 4,698.31
S/. 3,203.39

MES 10
S/. 10,986
S/. 10,986.44
S/. 4,698.31
S/. 3,203.39

MES 11
S/. 10,986
S/. 10,986.44
S/. 4,698.31
S/. 3,203.39

N IGV

S/. 3,547.46
S/. 9,983.92
S/. 4,441.53
S/. 2,270.73
S/. 991.86
S/. 533.90
S/. 744.97
S/. 912.21
S/. 386.31
S/. 263.39
S/. 262.51
S/. 1,258.60
S/. 533.00
S/. 363.41
S/. 362.20
S/. 5,339.00
S/. 0.00
S/. 1,200.00
S/. 500.00
S/. 1,600.00
S/. 60.00
S/. 1,700.00
S/. 279.00

S/.

S/. 203.39
203.39 S/.
S/. 1,465.23

S/. 3,084.75
S/. 9,805.27
S/. 4,262.88
S/. 2,173.56
S/. 991.86
S/. 533.90
S/. 647.80
S/. 877.97
S/. 386.31
S/. 263.39
S/. 228.27
S/. 1,211.36
S/. 533.00
S/. 363.41
S/. 314.95
S/. 5,339.00
S/. 0.00
S/. 1,200.00
S/. 500.00
S/. 1,600.00
S/. 60.00
S/. 1,700.00
S/. 279.00
S/. 203.39
203.39 S/.
S/. 1,181.17

S/. 3,084.75
S/. 9,805.27
S/. 4,262.88
S/. 2,173.56
S/. 991.86
S/. 533.90
S/. 647.80
S/. 877.97
S/. 386.31
S/. 263.39
S/. 228.27
S/. 1,211.36
S/. 533.00
S/. 363.41
S/. 314.95
S/. 5,339.00
S/. 0.00
S/. 1,200.00
S/. 500.00
S/. 1,600.00
S/. 60.00
S/. 1,700.00
S/. 279.00
S/. 203.39
203.39 S/.
S/. 1,181.17

S/. 3,084.75
S/. 9,805.27
S/. 4,262.88
S/. 2,173.56
S/. 991.86
S/. 533.90
S/. 647.80
S/. 877.97
S/. 386.31
S/. 263.39
S/. 228.27
S/. 1,211.36
S/. 533.00
S/. 363.41
S/. 314.95
S/. 5,339.00
S/. 0.00
S/. 1,200.00
S/. 500.00
S/. 1,600.00
S/. 60.00
S/. 1,700.00
S/. 279.00
S/. 203.39
203.39
S/. 1,181.17

S/.

MES 12
S/. 18,354
S/. 18,354.00
S/. 8,316.00
S/. 5,670.00
S/. 4,368.00
S/. 15,256.28
S/. 7,123.68
S/. 3,617.88
S/. 1,755.60
S/. 945.00
S/. 917.28
S/. 1,473.19
S/. 683.76
S/. 466.20
S/. 323.23
S/. 2,032.61
S/. 943.40
S/. 643.23
S/. 445.97
S/. 7,772.60
S/. 0.00
S/. 1,200.00
S/. 500.00
S/. 1,600.00
S/. 60.00
S/. 1,700.00
S/. 279.00
S/. 2,433.60
S/. 360.00
360.00
S/. 3,097.72

MES 12
S/. 15,554
S/. 15,554.24
S/. 7,047.46
S/. 4,805.08

S/. 173,376
74,844.00

S/. 140,071
S/. 67,275.27
S/. 34,280.82
S/. 15,800.40
S/. 8,505.00
S/. 9,975.42
S/. 13,864.79
S/. 6,153.84
S/. 4,195.80
S/. 3,515.15
S/. 19,129.66
S/. 8,490.64
S/. 5,789.07
S/. 4,849.95
S/. 67,881.60
S/. 0.00
S/. 14,400.00
S/. 6,000.00
S/. 19,200.00
S/. 720.00
S/. 20,400.00
S/. 3,348.00
S/. 3,813.60
S/. 4,914.00
S/. 3,504.00
S/. 1,410.00
S/. 33,305.13

S/. 146,929
91,123.20

S/.

S/. 3,701.69
S/. 14,114.70
S/. 6,037.02
S/. 3,066.00
S/. 1,487.80
S/. 800.85
S/. 777.36
S/. 1,248.47
S/. 579.46
S/. 395.08
S/. 273.93
S/. 1,722.55
S/. 799.49
S/. 545.11
S/. 377.94
S/. 7,772.60
S/. 0.00
S/. 1,200.00
S/. 500.00
S/. 1,600.00
S/. 60.00
S/. 1,700.00
S/. 279.00
S/. 2,433.60
S/. 305.08
305.08
S/. 1,439.54

S/. 129,059
S/. 57,012.94

S/. 67,881.60

S/. 4,164.41

BALANCE INICIAL
ACTIVO

S/. 24,891.49

PASIVO

ACTIVO CORRIENTE

S/. 17,893.50

Pasivo Corriente

Caja y Bancos
Existencias
cargas diferidas (exigible)

S/. 5,410.50
S/. 10,783.00
S/. 1,700.00

Pasivo No Corriente

PATRIMONIO
ACTIVO NO CORRIENTE

S/. 6,997.99

Gastos Preoperativos
Maquinaria y Equipo

S/. 842.40
S/. 6,155.59

Capital Social

TOTAL ACTIVO

S/. 24,891.49

TOTAL PASIVO + PATRIMONIO

+ PATRIMONIO

S/.

S/. 0.00

S/.

24,891.49
S/. 24,891.49

S/.

24,891.49

DEPRECIACIN CONTABLE

Maquinaria y equipo
Herramientas
Muebles y Equipos de Tienda
Muebles y Equipos de Administracin

DEPRECIACIN CONTABLE
Valor inicial del
activo
S/.
S/.
S/.
S/.
S/.

1,931.60
20.00
2,083.00
2,120.99
6,155.59

Tasa de
depreciacin
anual
33.33%
33.33%
33.33%
33.33%
Total

Depreciacin
por ao
S/.
S/.
S/.
S/.
S/.

643.80
6.67
694.26
706.93
2,051.66

ESTADO DE GANANCIAS Y PERDIDAS

Ventas sin IGV
Costo de Ventas
Utilidad Bruta
Gastos adm y ventas
Utilidad Operativa
Depreciacin
UAII
Impuesto A LA RENTA
Utilidad Neta

Ventas
Costo de ventas
Utilidad bruta
Gastos Administrativos y de Ventas
Utilidad Operativa
Depreciacin
Util. Antes del imp a la renta
Pago de renta
Utilidad neta

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

Mes 1
11,936.78
4,628.10
7,308.68
6,351.03
957.64
170.97
786.67
179.05
607.62

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

Mes 2
12,887.12
4,993.32
7,893.80
5,623.75
2,270.05
170.97
2,099.08
193.31
1,905.77

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

AO 1
146,928.81
57,012.94
89,915.87
72,046.01
17,869.87
2,051.66
15,818.21
2,203.93
13,614.28

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

AO 2
149,216.23
57,900.53
91,315.70
73,167.64
18,148.07
2,051.66
16,096.41
2,238.24
13,858.17

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

Mes 3
11,776.61 S/.
4,570.07 S/.
7,206.54 S/.
5,613.58 S/.
1,592.97 S/.
170.97 S/.
1,421.99 S/.
176.65 S/.
1,245.35 S/.

Mes 4
10,986.44
4,262.88
6,723.56
5,542.39
1,181.17
170.97
1,010.20
164.80
845.40

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

AO 3
151,539.27
58,801.94
92,737.33
74,306.73
18,430.60
2,051.66
16,378.94
2,273.09
14,105.86

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

Mes 5
13,653.56
5,306.57
8,346.99
5,644.08
2,702.90
170.97
2,531.93
204.80
2,327.13

S/.
S/.
S/.
S/.
S/.

AO 4
153,898.46
59,717.38
94,181.08
75,463.55
18,717.53

S/.
S/.
S/.

18,717.53
2,308.48
16,409.06

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

Mes 6
11,449.15
4,441.53
7,007.62
5,542.39
1,465.23
170.97
1,294.26
171.74
1,122.52

TASA DE CRECIMIENTO DE DEM

S/.
S/.
S/.
S/.
S/.

AO 5
156,294.39
60,647.07
95,647.32
76,638.38
19,008.93

S/.
S/.
S/.

19,008.93
2,344.42
16,664.52

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

Mes 7
14,276.44
5,543.26
8,733.18
7,481.54
1,251.64
170.97
1,080.66
214.15
866.52

SEGN EL RGIMEN TR
PERTENECEMOS (RER) SE CAN
IMPUESTO A L

IMPUESTO A LA RENTA MENSUA

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

Mes 8
11,449.15
4,441.53
7,007.62
5,542.39
1,465.23
170.97
1,294.26
171.74
1,122.52

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

Mes 9
10,986.44
4,262.88
6,723.56
5,542.39
1,181.17
170.97
1,010.20
164.80
845.40

Mes 10
S/. 10,986.44
S/. 4,262.88
S/. 6,723.56
S/. 5,542.39
S/. 1,181.17
S/.
170.97
S/. 1,010.20
S/.
164.80
S/.
845.40

Mes 11
S/. 10,986.44
S/. 4,262.88
S/. 6,723.56
S/. 5,542.39
S/. 1,181.17
S/.
170.97
S/. 1,010.20
S/.
164.80
S/.
845.40

TASA DE CRECIMIENTO DE DEMANDA

1.56%

SEGN EL RGIMEN TRIBUTARIO AL CUAL

PERTENECEMOS (RER) SE CANCELA CADA MES 1.5% DEL
IMPUESTO A LA RENTA.

IMPUESTO A LA RENTA MENSUAL

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

Mes 12
15,554.24
6,037.02
9,517.22
8,077.68
1,439.54
170.97
1,268.57
233.31
1,035.25

1.50%

TOTALES
S/. 146,928.81
S/. 57,012.94
S/. 89,915.87
S/. 72,046.01
S/. 17,869.87
S/.
2,051.66
S/. 15,818.21
S/.
2,203.93
S/. 13,614.28

Mes 0
VENTAS CON IGV
VENTA SIN IGV
IGV COBRADO

S/.
S/.
S/.

Mes 1
14,085.40 S/.
11,936.78 S/.
2,148.62 S/.

Mes 2
15,206.80
12,887.12
2,319.68

S/.
S/.
S/.

Mes 1
11,969.16 S/.
10,979.14 S/.
990.02 S/.

Mes 2
11,567.12
10,617.07
950.05

S/.
1,108.01 S/.

1,158.60 S/.
50.59 S/.

1,369.63
1,369.63

Mes 0
COMPRAS CON IGV
COMPRAS SIN IGV
IGV PAGADO
IGV POR PAGAR
CRDITO FISCAL

S/.

Ao 0

Ao 1

Ao 2

VENTAS CON IGV

VENTA SIN IGV
IGV COBRADO

AO 1
S/. 173,376.00 S/.
S/. 146,928.81 S/.
S/.
26,447.19 S/.

AO 2
176,075.16 S/.
149,216.23 S/.
26,858.92 S/.

AO 3
178,816.33
151,539.27
27,277.07

COMPRAS CON IGV

COMPRAS SIN IGV
IGV PAGADO

S/.
S/.
S/.

AO 1
140,070.87 S/.
129,058.95 S/.
11,011.92 S/.

AO 2
142,251.52 S/.
131,068.16 S/.
11,183.36 S/.

AO 3
144,466.13
133,108.66
11,357.46

IGV POR PAGAR

S/.

14,327.26 S/.

15,675.56 S/.

15,919.60

VENTAS CON IGV

VENTAS SIN IGV

MDULO DE IGV
S/.
S/.
S/.

Mes 3
13,896.40 S/.
11,776.61 S/.
2,119.79 S/.

Mes 4
Mes 5
Mes 6
12,964.00 S/. 16,111.20 S/. 13,510.00
10,986.44 S/. 13,653.56 S/. 11,449.15
1,977.56 S/.
2,457.64 S/.
2,060.85

S/.
S/.
S/.

Mes 3
11,055.68 S/.
10,183.64 S/.
872.04 S/.

Mes 4
Mes 5
Mes 6
10,609.20 S/. 11,960.76 S/. 10,820.01
9,805.27 S/. 10,950.66 S/.
9,983.92
803.93 S/.
1,010.10 S/.
836.09

S/.
S/.

1,247.75 S/.
1,247.75 S/.

1,173.63 S/.
1,173.63 S/.

Ao 3

Ao 4

S/.
S/.
S/.

AO 4
181,600.19 S/.
153,898.46 S/.
27,701.72 S/.

AO 5
184,427.38
156,294.39
28,132.99

S/.
S/.
S/.

AO 4
146,715.21 S/.
135,180.93 S/.
11,534.28 S/.

AO 5
148,999.30
137,285.45
11,713.85

S/.

16,167.44 S/.

16,419.14

1,447.54 S/.
1,447.54 S/.
Ao 5

1,224.76
1,224.76
Ao 6

TASA DE CRECIMIENTO DE DEMANDA

Mes 7
S/. 16,846.20 S/.
S/. 14,276.44 S/.
S/.
2,569.76 S/.

Mes 8
Mes 9
Mes 10
13,510.00 S/. 12,964.00 S/. 12,964.00
11,449.15 S/. 10,986.44 S/. 10,986.44
2,060.85 S/.
1,977.56 S/.
1,977.56

Mes 7
S/. 14,185.05 S/.
S/. 13,024.80 S/.
S/.
1,160.24 S/.

Mes 8
Mes 9
Mes 10
10,820.01 S/. 10,609.20 S/. 10,609.20
9,983.92 S/.
9,805.27 S/.
9,805.27
836.09 S/.
803.93 S/.
803.93

S/.
S/.

1,409.51 S/.
1,409.51 S/.
Ao 7

TASA DE CRECIMIENTO DE DEMANDA

1,224.76 S/.
1,224.76 S/.
Ao 8

1,173.63 S/.
1,173.63 S/.
Ao 9

1.56%

1,173.63
1,173.63

Mes 11
Mes 12
TOTALES
S/. 12,964.00 S/. 18,354.00 S/. 173,376.00
S/. 10,986.44 S/. 15,554.24 S/. 146,928.81
S/.
1,977.56 S/.
2,799.76 S/.
26,447.19
Mes 11
Mes 12
TOTALES
S/. 10,609.20 S/. 15,256.28 S/. 140,070.87
S/.
9,805.27 S/. 14,114.70 S/. 129,058.95
S/.
803.93 S/.
1,141.58 S/.
11,011.92
S/.
S/.

1,173.63 S/.
1,173.63 S/.

1,658.18
1,658.18 S/.

14,327.26

Mes 77

Mes 78
0
0
0

Mes 77

0
0
0
Mes 78

0
0
0
-

0
0
0
-

Mes 79

Mes 80
0
0
0

Mes 79

Mes 80
0
0
0

Mes 81
0
0
0
Mes 81
0
0
0

Mes 82
0
0
0
Mes 82
0
0
0

Mes 83
0
0
0
Mes 83
0
0
0

Mes 84
0
0
0
Mes 84
0
0
0

Mes 85
0
0
0

0
0
0
Mes 85

0
0
0
-

0
0
0
-

Mes 86

Mes 87
0
0
0

Mes 86

Mes 87
0
0
0

Mes 88
0
0
0
Mes 88
0
0
0

Mes 89
0
0
0
Mes 89
0
0
0

Mes 90
0
0
0
Mes 90
0
0
0

Mes 91
0
0
0
Mes 91
0
0
0

Mes 92
0
0
0

0
0
0
Mes 92

0
0
0
-

0
0
0
-

Mes 93

Mes 94
0
0
0

Mes 93

Mes 94
0
0
0

Mes 95
0
0
0
Mes 95
0
0
0

Mes 96
0
0
0
Mes 96
0
0
0

Mes 97
0
0
0
Mes 97
0
0
0

Mes 98
0
0
0
Mes 98
0
0
0

Mes 99
0
0
0

0
0
0
Mes 99

0
0
0
-

0
0
0
-

Mes 100

Mes 101
0
0
0

Mes 100

Mes 101
0
0
0

Mes 102
0
0
0
Mes 102
0
0
0

Mes 103
0
0
0
Mes 103
0
0
0

Mes 104
0
0
0
Mes 104
0
0
0

Mes 105
0
0
0
Mes 105
0
0
0

Mes 106
0
0
0

0
0
0
Mes 106

0
0
0
-

0
0
0
-

Mes 107

Mes 108
0
0
0

Mes 107

Mes 108
0
0
0

Mes 109
0
0
0
Mes 109
0
0
0

Mes 110
0
0
0
Mes 110
0
0
0

Mes 111
0
0
0
Mes 111
0
0
0

Mes 112
0
0
0
Mes 112
0
0
0

Mes 113
0
0
0

0
0
0
Mes 113

0
0
0
-

0
0
0
-

Mes 114

Mes 115
0
0
0

Mes 114

Mes 115
0
0
0

Mes 116
0
0
0
Mes 116
0
0
0

Mes 117
0
0
0
Mes 117
0
0
0

Mes 118
0
0
0
Mes 118
0
0
0

Mes 119
0
0
0
Mes 119
0
0
0

Mes 120
0
0
0

0
0
0
Mes 120

0
0
0
-

0
0
0
-

FLUJO DE CAJA
Aos

Rubros

Ingresos
Ingresos por ventas
Total de Ingresos
Egresos
Inversin
Mano de obra directa
Mano de obra indirecta
Costos directos
Costo indirectos
Gastos administrativos
Gastos de Venta
IGV por pagar
Impuesto a la Renta
Total Egresos
Flujo de caja

S/.

INVERSIN TOTAL
COK

S/.

1
S/.
S/.

173,376.00
173,376.00

S/.

24,891.49

S/.

S/.
S/.
S/.
S/.
S/.
S/.
S/.
24,891.49 S/.

25,200.00
48,145.61
21,954.24
42,681.60
4,914.00
14,327.26
2,600.64
159,823.35

-24,891.49 S/.
S/.

13,552.65
13,552.65

24,891.49
11.66%

VAN

S/. 27,463.09

TIR

48%

B/C

1.14

PRC

SEGUNDO AO
BCP
INTERBANK

FLUJO DE CAJA
Aos
2
S/.
S/.

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

176,075.16 S/.
176,075.16 S/.

25,592.32
48,146.62
22,296.03
42,682.62
4,990.50
15,675.56
2,641.13
162,024.78

178,816.33 S/.
178,816.33 S/.

S/.

6,155.59

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

25,990.75
48,147.64
22,643.14
42,683.63
5,068.20
15,919.60
2,682.25
169,290.79

14,050.38 S/.
27,603.03 S/.

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

9,525.54 S/.
37,128.57 S/.

181,600.19 S/.
181,600.19 S/.

184,427.38
184,427.38

26,395.38
48,148.65
22,995.65
42,684.65
5,147.10
16,167.44
2,724.00
164,262.87

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

26,806.30
48,149.67
23,353.65
42,685.66
5,227.23
16,419.14
2,766.41
165,408.07

17,337.31 S/.
54,465.88 S/.

19,019.30
73,485.19

CONFORMACIN DEL COK

TASA DE RENTABILIDAD PROMEDIO DE UN FONDO
MUTUO MODERADO EN SOLES
RIESGO PAS
COSTO DE OPORTUNIDAD DEL CAPITAL
RENTA FIJA Y RENTA VARIABLE
CONTINENTAL
BCP
INTERBANK

10.02%
1.64%
11.7%
RENTABILIDAD ANUAL

FONDO MUTUO MODERADO FMIV EN SOLES

10.68%

FONDO MUTUO BCP MODERADO SOLES

INTERFONDO RENTA MIXTA MODERADA
PROMEDIO

9.85%
9.54%
10.02%

TABILIDAD ANUAL

187,298.58
187,298.58

190,214.49
190,214.49

193,175.79
193,175.79

196,183.20
196,183.20

26,806.30
48,899.28
23,717.23
15,120.00

26,806.30
49,660.55
24,086.46
15,120.00

26,806.30
50,433.68
24,461.45
15,120.00

26,806.30
51,218.84
24,842.27
15,120.00

S/.

114,542.81

S/.

115,673.32

S/.

116,821.43

S/.

117,987.41

S/.

72,755.78
146,241

S/.

74,541.17
220,782

S/.

76,354.36
297,137

S/.

78,195.78
375,332

FUENTE DIARIO EL COMERCIO 17/ 04/05/2011

10
199,237.42
199,237.42

26,806.30
52,016.23
25,229.02
15,120.00

S/.

119,171.55

S/.

80,065.87
455,398

BASE
FLUJO DE CAJA

Rubros
Ingresos
Ingreso por servicio
Total de Ingresos
Egresos
Inversin
Mano de obra indirecta
Mano de obra indirecta
Costos directos
Costo indirectos
Gastos administrativos
Gastos de Venta
IGV por pagar
Impuesto a la Renta
Total Egresos
Flujo de caja econmico

INVERSIN TOTAL
COK

0
S/.
S/.

173,376.00
173,376.00

S/.

24,891.49

S/.

S/.
S/.
S/.
S/.
S/.
S/.
S/.
24,891.49 S/.

25,200.00
48,145.61
21,954.24
42,681.60
4,914.00
14,327.26
2,600.64
159,823.35

S/.

-24,891.49 S/.
S/.

13,552.65
13,552.65

S/.

24,891.49
12%

VAN

S/. 27,463.09

TIR

48%

B/C

1.14

PRC

SEGUNDO AO
Incremento de la Competencia
crisis economica
cambio de gustos (de algodon a licra)

ESENARIO PESIMISTA
DISMINUCION DE LA DEMANDA

INVERSIN TOTAL
DISMINUCIN EN LAS VENTAS

S/.

24,891.49
6%
94%
FLUJO DE CAJA ECONMICO

Rubros

A
0

Ingresos
Ingreso por servicio

S/.

162,973.44

Total de Ingresos

S/.

162,973.44

Egresos
Inversin
Mano de obra directa
Mano de obra indirecta
Costos directos
Costo indirectos
Gastos administrativos
Gastos de Venta
IGV por pagar
Impuesto a la Renta

S/.

24,891.49
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

25,200.00
48,145.61
21,954.24
42,681.60
4,914.00
14,327.26
2,600.64

Total Egresos

S/.

24,891.49 S/.

159,823.35

Flujo de caja econmico

S/.

-24,891.49 S/.

3,150.09

S/.

3,150.09

INVERSIN TOTAL
COK

S/.

24,891.49
12%

VAN

S/. -6,993.19

TIR

1%

B/C

1.08

PRC

QUINTO AO

POR CADA PUNTO PORCENTUAL DE VARIACIN EN LAS VENTAS, EL VAN DEBE VARIAR EN 20.91%
LA INTERPRETACIN ES EN PORCENTAJE PERIO EL CLCULO NO.
SI LAS VENTAS AUMENTAN EN 3%, ENTONCES EL VAN DEBE INCREMENTARSE EN 12% APROXIMADAMENT
Las ventas pueden caer como mximo en 3,81% para que el proyecto continue siendo viable, es decir para que
las ventas caen en ms del 3,81% , entonces el VAN ser menor que cero; conviertiendo al proyecto

fidelizacion de clientes
Aumento del pbi percapita
clientes de zonas aleda;as (no tomados en cuenta e

ESENARIO OPTIMISTA
AUMENTO DE LA DEMANDA

INVERSIN TOTAL
AUMENTO EN LAS VENTAS

S/.

24,891.49
6%

FLUJO DE CAJA ECONMICO

Rubros

Ingresos
Ingreso por servicio
Valor de rescate

S/.

183,778.56

Total de Ingresos

S/.

183,778.56

Egresos
Inversin

S/.

24,891.49

Mano de obra directa

Mano de obra indirecta
Costos directos
Costo indirectos
Gastos administrativos
Gastos de julio y diciembre
IGV por pagar
Impuesto a la Renta

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

25,200.00
48,145.61
21,954.24
42,681.60
4,914.00
14,327.26
2,600.64

Total Egresos

S/.

24,891.49 S/.

159,823.35

Flujo de caja econmico

S/.

-24,891.49 S/.

23,955.21

S/.

23,955.21

INVERSIN TOTAL
COK

S/.

24,891.49
12%

VAN

S/. 70,761.73

TIR

97%

B/C

1.21

PRC

SEGUNDO AO

SI LAS VENTAS AUMENTAN EN 3%, ENTONCES EL VAN DEBE INCREMENTARSE EN 12% APROXIMADAMENT

FLUJO DE CAJA
Aos
2
S/.
S/.

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

176,075.16 S/.
176,075.16 S/.

25,592.32
48,146.62
22,296.03
42,682.62
4,990.50
15,675.56
2,641.13
162,024.78

S/.
S/.

4
178,816.33 S/.
178,816.33 S/.

S/.

6,155.59

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

25,990.75
48,147.64
22,643.14
42,683.63
5,068.20
15,919.60
2,682.25
169,290.79

14,050.38 S/.
27,603.03 S/.

181,600.19
181,600.19

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

26,395.38
48,148.65
22,995.65
42,684.65
5,147.10
16,167.44
2,724.00
164,262.87

9,525.54 S/.
37,128.57 S/.

17,337.31
54,465.88

nto de la Competencia

de gustos (de algodon a licra)

FLUJO DE CAJA ECONMICO

Aos
2

S/.

165,510.65 S/.

168,087.35 S/.

170,704.17

S/.

165,510.65 S/.

168,087.35 S/.

170,704.17

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

25,592.32
48,146.62
22,296.03
42,682.62
4,990.50
15,675.56
2,641.13

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

25,990.75
48,147.64
22,643.14
42,683.63
5,068.20
15,919.60
2,682.25

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

26,395.38
48,148.65
22,995.65
42,684.65
5,147.10
16,167.44
2,724.00

S/.

162,024.78 S/.

163,135.20 S/.

164,262.87

S/.

3,485.87 S/.

4,952.15 S/.

6,441.30

S/.

6,635.96 S/.

11,588.11 S/.

18,029.42

VARIACIN VAN
VAR VENTAS

-125.46%
-6%

ELASTICIDAD
MEDIDA DE SENSIBILIDAD

20.91
4.78%

, EL VAN DEBE VARIAR EN 20.91%

O.
REMENTARSE EN 12% APROXIMADAMENTE, PORQUE 3%X4.2=12%
cto continue siendo viable, es decir para que el VAN sea positivo. Si
menor que cero; conviertiendo al proyecto en no viable.

de zonas aleda;as (no tomados en cuenta en nuestra tasa de creciemnto)

FLUJO DE CAJA ECONMICO

Aos
2

S/.

186,639.67 S/.

189,545.31 S/.

192,496.20

S/.

186,639.67 S/.

189,545.31 S/.

192,496.20

S/.

S/.

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

25,592.32
48,146.62
22,296.03
42,682.62
4,990.50
15,675.56
2,641.13

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

25,990.75
48,147.64
22,643.14
42,683.63
5,068.20
15,919.60
2,682.25

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

26,395.38
48,148.65
22,995.65
42,684.65
5,147.10
16,167.44
2,724.00

164,262.87

S/.

162,024.78 S/.

163,135.20 S/.

S/.

24,614.89 S/.

26,410.11 S/.

28,233.32

S/.

48,570.10 S/.

74,980.21 S/.

103,213.54

VARIACIN VAN
VAR VENTAS

157.66%
6%

ELASTICIDAD
MEDIDA DE SENSIBILIDAD

REMENTARSE EN 12% APROXIMADAMENTE, PORQUE 3%X4.2=12%

26.28
3.81%

5
S/.
S/.

184,427.38
184,427.38

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

26,806.30
48,149.67
23,353.65
42,685.66
5,227.23
16,419.14
2,766.41
165,408.07

S/.
S/.

19,019.30
73,485.19

5
S/.

173,361.74

S/.

173,361.74

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

26,806.30
48,149.67
23,353.65
42,685.66
5,227.23
16,419.14
2,766.41

S/.

165,408.07

S/.

7,953.66

S/.

25,983.08

5
S/.
S/.

195,493.02
-

S/.

195,493.02

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

26,806.30
48,149.67
23,353.65
42,685.66
5,227.23
16,419.14
2,766.41

S/.

165,408.07

S/.

30,084.95

S/.

133,298.48

COSTOS DE DICIEMBRE Y JULIO

CANASTA NAVIDEA
PRODUCTOS
Botella de Vino
S/.
Arroz
S/.
Menestra
S/.
Azcar
S/.
Atn
S/.
Aceite
S/.
Gaseosa
S/.
Chocolate
S/.
Leche
S/.
Paneton
S/.
Durazno en AlmbarS/.
Fideos
S/.
Caramelos
S/.
Galleta
S/.
S/.

COSTO
15.00
3.00
3.00
2.50
3.80
5.60
5.00
1.00
2.50
12.00
5.00
4.00
4.00
2.00
68.40

CANTIDAD DE TRABAJADORES
COSTO TOTAL POR TRABAJADORES

COSTOS POR UNIFORMES

UNIFORMES
PRENDEDORES
POLOS
VERANO
INVIERNO

CARACTERSTICA
PLSTICO DURO
PIQU MANGA CORTA
PIQU MANGA LARGA

COSTOS DE VENTA
PRECIO POR CIENTO
BOLSAS DE CARTON SEMANALES
Cantidad (unidades)
600
500
450

450
2000

COSTO MENSUAL POR BOLSAS

AUMENTOS DE DEMANDA POR MESES

Enero
Febrero
Marzo
Abril
Mayo
Junio
Julio
Agosto
Septiembre
Octubre
Noviembre
Diciembre

35.00%
40.00%
35.00%
50.00%
50.00%

50.00%

COSTO ANUAL POR BOLSAS

COSTOS DE PUBLICIDAD

Segn las estrategias de marketing mix en cuanto a promocin se elabor

afiches promocionales sobre la comodidad, sensualidad y elegancia que
enmaraca nuestra truza. Ademas de contar con tarjetas que se brindaran
nuevos clientes por cada compra (datos del negocio).

TARJETAS
GIGANTOGRAFA

PRESENTACION
por millar
unidad

TAMAO (cm)
20*12
130*180

COSTO PRIMER SEMESTRE

COSTO SEGUNDO SEMESTRE
se renovarn cada 6 meses
TOTAL COSTO ANUAL POR PUBLICIDAD

AVIDEA

BONO DE FIESTAS PATRIAS Y NAVIDAD

TRABAJADORES

1 Ayudante
2 Vendedora
1 Administrador

COSTOS AL AO

4
S/.

273.60

CANTIDAD COSTO UNITARIO COSTO ANUAL COSTO MENSUAL

4
S/. 5.00
S/. 20.00
S/. 1.67
16
S/. 35.00
S/. 280.00
S/. 23.33
8
S/. 15.00
S/. 120.00
S/. 10.00
8
S/. 20.00
S/. 160.00
S/. 13.33
S/. 40.00

S/.
Medidas
20*20
20*20
20*20

12.00
Precio

S/.
S/.
S/.

72.00
60.00
54.00

S/. 300.00

S/. 25.00

20*20

S/.

54.00

S/.

240.00

COSTO EN BOLSAS POR MES

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

324.00
336.00
324.00
240.00
360.00
240.00
360.00
240.00
240.00
240.00
240.00
360.00
S/.

3,504.00

ting mix en cuanto a promocin se elaborarn

comodidad, sensualidad y elegancia que
as de contar con tarjetas que se brindaran a los
a (datos del negocio).

UNIDADES
12
1

S/.
S/.

COSTO
55.00
45.00

SUB TOTAL
S/.
660.00
S/.
45.00

MER SEMESTRE
GUNDO SEMESTRE
se renovarn cada 6 meses

S/.

705.00

STO ANUAL POR PUBLICIDAD

S/.

1,410.00

30% DEL SUELDO MENSUAL

SUELDO MENSUAL

S/.
S/.
S/.

800.00
800.00
1,200.00

S/.

2,433.60

BONO

S/.
S/.
S/.
S/.

240.00
480.00
360.00
1,080.00

Informe de compatibilidad para borrador.xls

Ejecutar el 02/07/2011 19:52
Las siguientes caractersticas de este libro no son compatibles con versiones
anteriores de Excel. Estas caractersticas podran perderse o degradarse si
guarda el libro con un formato de archivo anterior.
Prdida menor de fidelidad

Algunas frmulas de este libro estn vinculadas a otros libros que estn
cerrados. Cuando estas frmulas se vuelven a calcular en versiones anteriores
de Excel sin abrir los libros vinculados, los caracteres que exceden el lmite de
255 caracteres no se pueden devolver.

N de apariciones

91

'POBLACIN
FINITA'!E7
'RESULTADO DE
ENCUESTAS'!D4
'RESULTADO DE
ENCUESTAS'!D12:D
19
'RESULTADO DE
ENCUESTAS'!D32:D
35
'RESULTADO DE
ENCUESTAS'!D49:D
52
'RESULTADO DE
ENCUESTAS'!D66:D
70
'RESULTADO DE
ENCUESTAS'!D85:D
89
'RESULTADO DE
ENCUESTAS'!D107:
D111
'RESULTADO DE
ENCUESTAS'!D127:
D131
'RESULTADO DE
ENCUESTAS'!C142:
C154
'RESULTADO DE
ENCUESTAS'!D162:
D170

'RESULTADO DE
ENCUESTAS'!D184:
D187
'RESULTADO DE
ENCUESTAS'!D202:
D205
'RESULTADO DE
ENCUESTAS'!E218:
E221
'RESULTADO DE
ENCUESTAS'!D236:
D240
'RESULTADO DE
ENCUESTAS'!D258:
D262
'RESULTADO DE
ENCUESTAS'!D276:
D279
'RESULTADO DE
ENCUESTAS'!D294:
D296
'RESULTADO DE
ENCUESTAS'!D311:
D312
Algunas frmulas de este libro estn vinculadas a otros libros que estn
cerrados. Cuando estas frmulas se vuelven a calcular en versiones anteriores
de Excel sin abrir los libros vinculados, los caracteres que exceden el lmite de
255 caracteres no se pueden devolver.

Algunas celdas o estilos de este libro contienen un formato no admitido en el

formato de archivo seleccionado. Estos formatos se convertirn al formato ms
cercano disponible.

1
Nombres definidos

316