FORMATO CORRIDA FINANCIERA

FAPPA - PROMUSAG 2012

SECRETARIA DE LA REFORMA AGRARIA

NOMBRE DEL PROYECTO:

A
B
B.I.

B. II.
C
C.I.
C.II.
C.III.
C.IV
D
D.I.
D.II.
D.III.

TIENDA DE ROPA

PRESUPUESTO DE INVERSION

CALCULOS TECNICOS
MEMORIAS DE CALCULO
MEMORIAS DE INVENTARIO
MEMORIAS DE EGRESOS Y INGRESOS
MEMORIAS DE CAPITAL DE TRABAJO
MEMORIAS DE COSTOS
PROYECCION DE COSTOS

PROYECCION FINANCIERA MINIMA A 5 AOS.

COSTOS TOTALES
PROYECCION DE INGRESOS
ESTADO DE RESULTADOS
FLUJO DE EFECTIVO

ANALISIS DE RENTABILIDAD
PUNTO DE EQUILIBRIO
ANALISIS DE RENTABILIDAD (VAN, TIR, B/C)
ESQUEMA DE CAPITALIZACION Y AHORRO

ERA

TIENDA DE ROPA
PRESUPUESTO DE INVERSION
CONCEPTOS

UNIDAD

CANTIDAD

ACTIVO FIJO
LOCAL DE 10X10
PANEL RAQUEDO
MOSTRADOR DE 1.80 MTS.LARGO X 80CM.ALTO X
80 CM DE FONDO.

M2
PIEZA
EQUIPO

100
10
2

$
$
$

EQUIPO

19,400.00

DOCENA
OBRA

6
1

$
$

$
3,600.00 $
30,000.00 $
$

PRESUPUESTO

18,000.00

PRESUPUESTO
PRESUPUESTO

1
1

$
$

$
6,000.00 $
2,000.00 $
$

28,100.00 $

APARADORES DE 1.80MTS.ALTO X 1.20MTS.

ANCHO X 50 CM. DE FONDO
ZAPATERAS
REMODELACION DEL LOCAL
SUBTOTAL
ACTIVO DIFERIDO
ELABORACION DEL PROYECTO Y SUSTENCIA
TECNICA
CONSTITUCION DE GRUPO
PERMISOS Y LICENCIAS
SUBTOTAL
CAPITAL DE TRABAJO
Capital de trabajo
TOTAL

COSTO UNITARIO

MONTOS

34,700.00

65,000.00 $
$

65,000.00
34,700.00

16,100.00 $

16,100.00

16,100.00

$
$
$
65,000.00 $

77,600.00
21,600.00
30,000.00
245,000.00

$
$
18,000.00 $

$
6,000.00 $
2,000.00 $
8,000.00 $

18,000.00
6,000.00
2,000.00
26,000.00

28,100.00 $

28,100.00

198,000.00 $

101,100.00 $

299,100.00

77,600.00
21,600.00
30,000.00
245,000.00

$
$
$
$

18,000.00 $
6,000.00
2,000.00
26,000.00 $

77,600.00
21,600.00
30,000.00
180,000.00 $

18,000.00

28,100.00
299,100.00 $

ESTRUCTURA FINANCIERA
FUENTE
$
$
$

INV. FIJA
INV. DIFERIDA
CAP. TRABAJO
65,000.00 $
8,000.00 $
28,100.00 $
180,000.00 $
18,000.00 $
$
245,000.00 $
26,000.00 $
28,100.00 $
82%
9%
9%

CLASIFICACION DE INVERSION
TIPO DE FINANCIAMIENTO
INV. FIJA
INV. DIFERIDA
CAP. TRABAJO
TOTALES

CANTIDAD
$
245,000.00
$
26,000.00
$
28,100.00
$
299,100.00

TOTAL

65,000.00
34,700.00 $

CANTIDAD
PORCENTAJE
$
198,000.00
66.20%
$101,100.00
33.80%
$
299,100.00
100.00%

SOCIAS
PROGRAMA
TOTALES
PORCENTAJE (%)

SOCIOS

650.00 $
3,470.00 $
8,050.00

FUETE
PROGRAMA
SOCIAS
TOTAL

PROGRAMA

TOTALES
101,100.00
198,000.00
299,100.00
100%

PORCENTAJE %
33.80%
66.20%
100.00%
%

Inventari
ROPA PARA DAMA
PLAYERA
PLAYERA BLANCA
BLUSA
VESTIDO
PANTALON GABARDINA
PANTALON DE VESTIR
PANTALON DE MEZCLILLA
PANTALON DE MEZCLILLA DIV. TONOS DE AZUL

Ropa para caballero

CAMISA DE PAQ.
CAMISA DE PAQ.
CAMISA DE PAQ.
PLAYERA
CAMISA MANGA CORTA
CAMISA M7C ESTAMPADA
BERMUDAS CUADROS
BERMUDAS CUADROS
BERMUDAS CUADROS
BERMUDAS GABARDINA
BERMUDAS GABARDINA
BERMUDAS GABARDINA
BERMUDAS GABARDINA
BERMUDAS GABARDINA
BERMUDAS GABARDINA
PANTALON MEZCLILLA
PANTALON MEZCLILLA
PANTALON MEZCLILLA
PANTALON MEZCLILLA
PANTALON MEZCLILLA
PANTALON MEZCLILLA
PANTALON GABARDINA
PANTALON GABARDINA
PANTALON GABARDINA
PANTALON GABARDINA
PANTALON GABARDINA
PANTALON GABARDINA
PANTALON GABARDINA

COLOR
VARIOS
VARIOS
VARIOS
VARIOS
VARIOS
VARIOS
VARIOS
VARIOS

TALLA
UNITALLA
UNITALLA
UNITALLA
UNITALLA
UNITALLA
UNITALLA
UNITALLA
UNITALLA

VARIOS
VARIOS
VARIOS
VARIOS
VARIOS
VARIOS
VARIOS
VARIOS
VARIOS
VARIOS
VARIOS
VARIOS
VARIOS
VARIOS
VARIOS
VARIOS
VARIOS
VARIOS
VARIOS
VARIOS
VARIOS
VARIOS
VARIOS
VARIOS
VARIOS
VARIOS
VARIOS
VARIOS

36
38
40
UNITALLA
UNITALLA
UNITALLA
32
34
36
30
32
24
36
38
40
30
32
34
36
38
30
30
32
34
36
38
40
42

COMPRA
70.00
100.00
140.00
100.00
180.00
130.00
130.00
100.00
100.00
100.00
100.00
50.00
100.00
135.00
180.00
180.00
180.00
190.00
190.00
190.00
190.00
190.00
190.00
130.00
130.00
130.00
130.00
160.00
160.00
150.00
150.00
150.00
150.00
150.00
150.00
150.00

Inventario
UTILIDAD 30%
ESTIMADA

VENTA

CANTIDAD

21.00

91.00

250

30.00

130.00

250

42.00

182.00

250

30.00

130.00

250

54.00

234.00

250

39.00

169.00

250

39.00

169.00

250

30.00

130.00

250

30.00
30.00
30.00
15.00

130.00
130.00
130.00
65.00

200
200
200
200

30.00

130.00

200

40.50

175.50

200

54.00

234.00

200

54.00

234.00

200

54.00

234.00

200

57.00

247.00

200

57.00

247.00

200

57.00

247.00

200

57.00

247.00

200

57.00

247.00

200

57.00

247.00

200

39.00

169.00

200

39.00

169.00

200

39.00

169.00

200

39.00

169.00

200

48.00

208.00

200

48.00

208.00

200

45.00

195.00

200

45.00

195.00

200

45.00

195.00

200

45.00

195.00

200

45.00

195.00

200

45.00

195.00

200

45.00

195.00

200

COSTO
17,500.00
25,000.00
35,000.00
25,000.00
45,000.00
32,500.00
32,500.00
25,000.00
20,000.00
20,000.00
20,000.00
10,000.00
20,000.00
27,000.00
36,000.00
36,000.00
36,000.00
38,000.00
38,000.00
38,000.00
38,000.00
38,000.00
38,000.00
26,000.00
26,000.00
26,000.00
26,000.00
32,000.00
32,000.00
30,000.00
30,000.00
30,000.00
30,000.00
30,000.00
30,000.00
30,000.00

INGRESOS
22,750.00
32,500.00
45,500.00
32,500.00
58,500.00
42,250.00
42,250.00
32,500.00
26,000.00
26,000.00
26,000.00
13,000.00
26,000.00
35,100.00
46,800.00
46,800.00
46,800.00
49,400.00
49,400.00
49,400.00
49,400.00
49,400.00
49,400.00
33,800.00
33,800.00
33,800.00
33,800.00
41,600.00
41,600.00
39,000.00
39,000.00
39,000.00
39,000.00
39,000.00
39,000.00
39,000.00

1,068,500.00

1,389,050.00

21

Ropa Proyectos para Compra-Venta por Mes

Ene

Feb
0%
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

Mar
0%
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

Abr
5%
13
13
13
13
13
13
13
13
0
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10

May
10%
25
25
25
25
25
25
25
25
0
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20

Jun
15%
38
38
38
38
38
38
38
38
0
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30

Jul
15%
38
38
38
38
38
38
38
38
0
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30

Ago
15%
38
38
38
38
38
38
38
38
0
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30

Sep
15%
38
38
38
38
38
38
38
38
0
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30

Oct
15%
38
38
38
38
38
38
38
38
0
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30

Nov
15%
38
38
38
38
38
38
38
38
0
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30

Dic
15%
38
38
38
38
38
38
38
38
0
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30

15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%

Egresos mensuales por Compra de Ropa

Ene

Feb

Mar

Abr

May

Jun

Jul

Ago

Sep

Oct

Nov

Dic

135%
-

875.00
1,250.00
1,750.00
1,250.00
2,250.00
1,625.00
1,625.00
1,250.00
1,000.00
1,000.00
1,000.00
500.00
1,000.00
1,350.00
1,800.00
1,800.00
1,800.00
1,900.00
1,900.00
1,900.00
1,900.00
1,900.00
1,900.00
1,300.00
1,300.00
1,300.00
1,300.00
1,600.00
1,600.00
1,500.00
1,500.00
1,500.00
1,500.00
1,500.00
1,500.00
1,500.00

1,750.00
2,500.00
3,500.00
2,500.00
4,500.00
3,250.00
3,250.00
2,500.00
2,000.00
2,000.00
2,000.00
1,000.00
2,000.00
2,700.00
3,600.00
3,600.00
3,600.00
3,800.00
3,800.00
3,800.00
3,800.00
3,800.00
3,800.00
2,600.00
2,600.00
2,600.00
2,600.00
3,200.00
3,200.00
3,000.00
3,000.00
3,000.00
3,000.00
3,000.00
3,000.00
3,000.00

2,625.00
3,750.00
5,250.00
3,750.00
6,750.00
4,875.00
4,875.00
3,750.00
3,000.00
3,000.00
3,000.00
1,500.00
3,000.00
4,050.00
5,400.00
5,400.00
5,400.00
5,700.00
5,700.00
5,700.00
5,700.00
5,700.00
5,700.00
3,900.00
3,900.00
3,900.00
3,900.00
4,800.00
4,800.00
4,500.00
4,500.00
4,500.00
4,500.00
4,500.00
4,500.00
4,500.00

2,625.00
3,750.00
5,250.00
3,750.00
6,750.00
4,875.00
4,875.00
3,750.00
3,000.00
3,000.00
3,000.00
1,500.00
3,000.00
4,050.00
5,400.00
5,400.00
5,400.00
5,700.00
5,700.00
5,700.00
5,700.00
5,700.00
5,700.00
3,900.00
3,900.00
3,900.00
3,900.00
4,800.00
4,800.00
4,500.00
4,500.00
4,500.00
4,500.00
4,500.00
4,500.00
4,500.00

2,625.00
3,750.00
5,250.00
3,750.00
6,750.00
4,875.00
4,875.00
3,750.00
3,000.00
3,000.00
3,000.00
1,500.00
3,000.00
4,050.00
5,400.00
5,400.00
5,400.00
5,700.00
5,700.00
5,700.00
5,700.00
5,700.00
5,700.00
3,900.00
3,900.00
3,900.00
3,900.00
4,800.00
4,800.00
4,500.00
4,500.00
4,500.00
4,500.00
4,500.00
4,500.00
4,500.00

2,625.00
3,750.00
5,250.00
3,750.00
6,750.00
4,875.00
4,875.00
3,750.00
3,000.00
3,000.00
3,000.00
1,500.00
3,000.00
4,050.00
5,400.00
5,400.00
5,400.00
5,700.00
5,700.00
5,700.00
5,700.00
5,700.00
5,700.00
3,900.00
3,900.00
3,900.00
3,900.00
4,800.00
4,800.00
4,500.00
4,500.00
4,500.00
4,500.00
4,500.00
4,500.00
4,500.00

2,625.00
3,750.00
5,250.00
3,750.00
6,750.00
4,875.00
4,875.00
3,750.00
3,000.00
3,000.00
3,000.00
1,500.00
3,000.00
4,050.00
5,400.00
5,400.00
5,400.00
5,700.00
5,700.00
5,700.00
5,700.00
5,700.00
5,700.00
3,900.00
3,900.00
3,900.00
3,900.00
4,800.00
4,800.00
4,500.00
4,500.00
4,500.00
4,500.00
4,500.00
4,500.00
4,500.00

2,625.00
3,750.00
5,250.00
3,750.00
6,750.00
4,875.00
4,875.00
3,750.00
3,000.00
3,000.00
3,000.00
1,500.00
3,000.00
4,050.00
5,400.00
5,400.00
5,400.00
5,700.00
5,700.00
5,700.00
5,700.00
5,700.00
5,700.00
3,900.00
3,900.00
3,900.00
3,900.00
4,800.00
4,800.00
4,500.00
4,500.00
4,500.00
4,500.00
4,500.00
4,500.00
4,500.00

2,625.00
3,750.00
5,250.00
3,750.00
6,750.00
4,875.00
4,875.00
3,750.00
3,000.00
3,000.00
3,000.00
1,500.00
3,000.00
4,050.00
5,400.00
5,400.00
5,400.00
5,700.00
5,700.00
5,700.00
5,700.00
5,700.00
5,700.00
3,900.00
3,900.00
3,900.00
3,900.00
4,800.00
4,800.00
4,500.00
4,500.00
4,500.00
4,500.00
4,500.00
4,500.00
4,500.00

10.50
15.00
21.00
15.00
27.00
19.50
19.50
15.00
15.00
15.00
15.00
7.50
15.00
20.25
27.00
27.00
27.00
28.50
28.50
28.50
28.50
28.50
28.50
19.50
19.50
19.50
19.50
24.00
24.00
22.50
22.50
22.50
22.50
22.50
22.50
22.50

53,425.00

106,850.00

160,275.00

160,275.00

160,275.00

160,275.00

160,275.00

160,275.00

160,275.00

765.75

Ingresos mensuales por Venta

Ene

Feb

Mar

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
TOTAL ANUAL
1,282,965.75

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
-

Abr
1137.5
1625
2275
1625
2925
2112.5
2112.5
1625
0
1300
1300
1300
650
1300
1755
2340
2340
2340
2470
2470
2470
2470
2470
2470
1690
1690
1690
1690
2080
2080
1950
1950
1950
1950
1950
1950
1950
69,452.50

May
2275
3250
4550
3250
5850
4225
4225
3250
0
2600
2600
2600
1300
2600
3510
4680
4680
4680
4940
4940
4940
4940
4940
4940
3380
3380
3380
3380
4160
4160
3900
3900
3900
3900
3900
3900
3900
138,905.00

Jun
3412.5
4875
6825
4875
8775
6337.5
6337.5
4875
0
3900
3900
3900
1950
3900
5265
7020
7020
7020
7410
7410
7410
7410
7410
7410
5070
5070
5070
5070
6240
6240
5850
5850
5850
5850
5850
5850
5850
208,357.50

Jul
3412.5
4875
6825
4875
8775
6337.5
6337.5
4875
0
3900
3900
3900
1950
3900
5265
7020
7020
7020
7410
7410
7410
7410
7410
7410
5070
5070
5070
5070
6240
6240
5850
5850
5850
5850
5850
5850
5850
208,357.50

Ago
3412.5
4875
6825
4875
8775
6337.5
6337.5
4875
0
3900
3900
3900
1950
3900
5265
7020
7020
7020
7410
7410
7410
7410
7410
7410
5070
5070
5070
5070
6240
6240
5850
5850
5850
5850
5850
5850
5850
208,357.50

Sep
3412.5
4875
6825
4875
8775
6337.5
6337.5
4875
0
3900
3900
3900
1950
3900
5265
7020
7020
7020
7410
7410
7410
7410
7410
7410
5070
5070
5070
5070
6240
6240
5850
5850
5850
5850
5850
5850
5850
208,357.50

Oct
3412.5
4875
6825
4875
8775
6337.5
6337.5
4875
0
3900
3900
3900
1950
3900
5265
7020
7020
7020
7410
7410
7410
7410
7410
7410
5070
5070
5070
5070
6240
6240
5850
5850
5850
5850
5850
5850
5850
208,357.50

Nov
3412.5
4875
6825
4875
8775
6337.5
6337.5
4875
0
3900
3900
3900
1950
3900
5265
7020
7020
7020
7410
7410
7410
7410
7410
7410
5070
5070
5070
5070
6240
6240
5850
5850
5850
5850
5850
5850
5850
208,357.50

TOTAL ANUAL
1,667,855.48

Dic
3412.5
4875
6825
4875
8775
6337.5
6337.5
4875
0
3900
3900
3900
1950
3900
5265
7020
7020
7020
7410
7410
7410
7410
7410
7410
5070
5070
5070
5070
6240
6240
5850
5850
5850
5850
5850
5850
5850

208,357.50

13.65
19.5
27.3
19.5
35.1
25.35
25.35
19.5
0
19.5
19.5
19.5
9.75
19.5
26.325
35.1
35.1
35.1
37.05
37.05
37.05
37.05
37.05
37.05
25.35
25.35
25.35
25.35
31.2
31.2
29.25
29.25
29.25
29.25
29.25
29.25
29.25
995.48

TOTAL ANUAL
1,667,855.48

Calculo de capital de trabajo

Capitalde trabajo
Concepto

Mes 1

Ingresos por ventas

Mes 2

Mes 3

Mes 4

Mes 5

Mes 6

Mes 7

Mes 8

Mes 9

Mes 10

Mes 11

Mes 12

ANUAL

69,453

138,905

208,358

208,358

208,358

208,358

208,358

208,358

208,358

995

1,667,855

69,453

138,905

208,358

208,358

208,358

208,358

208,358

208,358

208,358

995

1,667,855

Compra de bolsas
compra de ropa

2,160
-

2,160
-

2,160
53,425

2,160
106,850

2,160
160,275

2,160
160,275

2,160
160,275

2,160
160,275

2,160
160,275

2,160
160,275

2,160
160,275

2,160
766

Total de costos variables

Costos Fijos

2,160

2,160

55,585

109,010

162,435

162,435

162,435

162,435

162,435

162,435

162,435

2,926

25,920
1,282,966
1,308,886

Mantenimiento local
pago de luz
Contabilidad
Gastos administrativos
Agua
salarios

1,500
250
1,500
3,600
120
6,000

1,500
250
1,500
3,600
120
6,000

1,500
250
1,500
3,600
120
6,000

1,500
250
1,500
3,600
120
6,000

1,500.00
250
1,500
3,600
120
6,000

1,500
250
1,500
3,600
120
6,000

1,500
250
1,500
3,600
120
6,000

1,500
250
1,500
3,600
120
6,000

1,500
250
1,500
3,600
120
6,000

1,500
250
1,500
3,600
120
6,000

1,500
250
1,500
3,600
120
6,000

1,500
250
1,500
3,600
120
6,000

18,000
3,000
18,000
43,200
1,440
72,000

12,970
15,130

12,970
15,130

12,970
68,555

12,970
121,980

12,970
175,405

12,970
175,405

12,970
175,405

12,970
175,405

12,970
175,405

12,970
175,405

12,970
175,405

12,970
15,896

1,464,526

15,130 15,130 -

12,970

898

16,925
10,278

32,953
22,675

32,953
55,628

32,953
88,580

32,953
121,533

32,953
121,533

32,953
154,485

32,953 187,438

Costos variables

Total de costos fijos

Costos totales de operacin

fllujo
flujo acumulado

28,100 -

Capital de trabajo=

27,202.50 -

28,100.00

INGRESOS
concepto

Ingresos por ventas

Total

ao 1

1,667,855
1,667,855

ao 2

1,667,855
1,667,855

ao 3

1,667,855
1,667,855

ao 4

1,667,855
1,667,855

ao 5

1,667,855
1,667,855

ao 6

1,667,855
1,667,855

ao 7

1,667,855
1,667,855

ao 8

1,667,855
1,667,855

ao 9

1,667,855
1,667,855

ao 10

1,667,855
1,667,855

14,900
172,537

155,640

PresupueSto de Costos Anuales

concepto
Costos Fijos

ao 1

Mantenimiento local
pago de luz
Contabilidad
Gastos administrativos
Agua
Promocion
salarios
Subtotal

EGRESOS
ao 2

ao 3

ao 4

ao 5

18,000
3,000
18,000
43,200
1,440
37,440
72,000
193,080

18,900
3,150
18,900
45,360
1,512
39,312
75,600
202,734

19,845
3,308
19,845
47,628
1,588
41,278
79,380
212,871

20,837
3,473
20,837
50,009
1,667
43,341
83,349
223,514

21,879
3,647
21,879
52,510
1,750
45,509
87,516
234,690

1,282,966
25,920
1,308,886
1,501,966

1,347,114
27,216
1,374,330
1,577,064

1,414,470
28,577
1,443,047
1,655,917

1,485,193
30,006
1,515,199
1,738,713

1,559,453
31,506
1,590,959
1,825,649

costos variables

ropa
bolsas
Subtotal
Total de costos de operacin

Presupuesto de Costos Mensuales

Ene

Feb

Mar

Abr

May

Jun

Jul

Ago

Sep

Oct

Nov

Dic

Costos variables

Compra de bolsas
compra de ropa
Total de costos variables
Costos Fijos

Mantenimiento local
pago de luz
Contabilidad
Gastos administrativos
Agua
Promocion
salarios
total de costos fijos
Costos totales de operacin

2160
0
2160

2160
0
2160

2160
53425
55585

2160
106850
109010

2160
160275
162435

2160
160275
162435

2160
160275
162435

2160
160275
162435

2160
160275
162435

2160
160275
162435

2160
160275
162435

2160
765.75
2925.75

1500
250
1500
3600
120
3120
6000
16090

1500
250
1500
3600
120
3120
6000
16090

1500
250
1500
3600
120
3120
6000
16090

1500
250
1500
3600
120
3120
6000
16090

1500
250
1500
3600
120
3120
6000
16090

1500
250
1500
3600
120
3120
6000
16090

1500
250
1500
3600
120
3120
6000
16090

1500
250
1500
3600
120
3120
6000
16090

1500
250
1500
3600
120
3120
6000
16090

1500
250
1500
3600
120
3120
6000
16090

1500
250
1500
3600
120
3120
6000
16090

1500
250
1500
3600
120
3120
6000
16090

TIENDA DE ROPA
PROYECCION DE COSTOS
COSTOS DEL PROYECTO
CONCEPTO
Mantenimiento local
pago de luz
Contabilidad
Gastos administrativos
Agua
Promocion
salarios
ropa
bolsas
TOTAL

COSTOS

AO

SEMANA/MES/CICLO

AO

$
$
$
$
$
$
$
$
$

1
18,000.00
3,000.00
18,000.00
43,200.00
1,440.00
37,440.00
72,000.00
1,282,965.75
25,920.00

$
$
$
$
$
$
$
$
$

2
18,900.00
3,150.00
18,900.00
45,360.00
1,512.00
39,312.00
75,600.00
1,347,114.04
27,216.00

1,501,965.75 $

1,577,064.04

A
OSTOS
AO

AO

$
$
$
$
$
$
$
$
$

3
19,845.00
3,307.50
19,845.00
47,628.00
1,587.60
41,277.60
79,380.00
1,414,469.74
28,576.80

1,655,917.24 $

$
$
$
$
$
$
$
$
$

4
20,837.25
3,472.88
20,837.25
50,009.40
1,666.98
43,341.48
83,349.00
1,485,193.23
30,005.64

AO
$
$
$
$
$
$
$
$
$

5
21,879.11
3,646.52
21,879.11
52,509.87
1,750.33
45,508.55
87,516.45
1,559,452.89
31,505.92

1,738,713.10 $

1,825,648.76

TIENDA DE ROPA
COSTOS TOTALES
COSTOS FIJOS

AO 1

AO 2

AO 3

Mantenimiento local
pago de luz
Contabilidad
Gastos administrativos
Agua
Promocion
salarios

$
$
$
$
$
$
$

18,000.00
3,000.00
18,000.00
43,200.00
1,440.00
37,440.00
72,000.00

$
$
$
$
$
$
$

18,900.00
3,150.00
18,900.00
45,360.00
1,512.00
39,312.00
75,600.00

$
$
$
$
$
$
$

19,845.00
3,307.50
19,845.00
47,628.00
1,587.60
41,277.60
79,380.00

TOTAL

193,080.00

202,734.00

212,870.70

COSTOS VARIABLES

AO 1
$
$

ropa
bolsas

TOTAL

COSTOS FIJOS
COSTOS VARIABLES
COSTOS TOTALES

AO 2

1,282,965.75 $
25,920.00 $

AO 3

1,347,114.04 $
27,216.00 $

1,414,469.74
28,576.80

$ 1,308,885.75

$ 1,374,330.04

$ 1,443,046.54

AO 1

AO 2

AO 3

$
$
$

193,080.00 $
1,308,885.75 $
1,501,965.75 $

202,734.00 $
1,374,330.04 $
1,577,064.04 $

212,870.70
1,443,046.54
1,655,917.24

AO 4

AO 5

$
$
$
$
$
$
$

20,837.25
3,472.88
20,837.25
50,009.40
1,666.98
43,341.48
83,349.00

$
$
$
$
$
$
$

21,879.11
3,646.52
21,879.11
52,509.87
1,750.33
45,508.55
87,516.45

223,514.24

234,689.95

AO 4
$
$

AO 5

1,485,193.23 $
30,005.64 $

1,559,452.89
31,505.92

$ 1,515,198.87

$ 1,590,958.81

AO 4

AO 5

$
$
$

223,514.24 $
1,515,198.87 $
1,738,713.10 $

234,689.95
1,590,958.81
1,825,648.76

TIENDA DE ROPA
PROYECCION DE INGRESOS
VOLUMEN
CONCEPTO
Venta de ropa
TOTAL

PRECIO
UNITARIO

VENTAS

AO

AO

SEM/MES/CICLO
1
2
$ 1,667,855.48 $ 1,667,855.48 $ 1,751,248.25
$ 1,667,855.48 $ 1,751,248.25

SOS
AO

AO

AO

3
4
5
$ 1,838,810.66 $ 1,930,751.19 $ 2,027,288.75
$ 1,838,810.66 $ 1,930,751.19 $ 2,027,288.75

TIENDA DE ROPA
ESTADO DE RESULTADOS
CONCEPTOS
( + ) VENTAS
COSTOS FIJOS
COSTOS VARIABLES
( - ) COSTOS TOTALES
( = ) UTILIDAD BRUTA
( - ) DEPRECIACION
( = ) UTILIDAD ANTES DE IMPUESTOS
( - ) IMPUESTOS
( = ) UTILIDAD DEL EJERCICIO

AO 1
$
$
$
$
$
$
$
$
$

1,667,855.48
193,080.00
1,308,885.75
1,501,965.75
165,889.73
24,500.00
141,389.73
14,138.97
127,250.75

AO 2
$ 1,751,248.25
$ 202,734.00
$ 1,374,330.04
$ 1,577,064.04
$ 174,184.21
$
25,725.00
$ 148,459.21
$
14,845.92
$ 133,613.29

COSTOS DE DEPRECIACIONES
ACTIVO FIJO

VALOR ORIGINAL

TASA

LOCAL DE 10X10
$
PANEL RAQUEDO
$
MOSTRADOR DE 1.80 MTS.LARGO X 80CM.ALTO X 80 $
CM DE FONDO.

65,000.00
34,700.00
16,100.00

10%
15%
10%

APARADORES DE 1.80MTS.ALTO X 1.20MTS. ANCHO X $

50 CM. DE FONDO
ZAPATERAS
$
REMODELACION DEL LOCAL
$

77,600.00

10%

21,600.00
30,000.00

15%
15%

TOTAL

245,000.00

ROPA
ULTADOS
AO 3

AO 4

$ 1,838,810.66 $ 1,930,751.19 $
$ 212,870.70 $ 223,514.24 $
$ 1,443,046.54 $ 1,515,198.87 $
$ 1,655,917.24 $ 1,738,713.10 $
$ 182,893.42 $ 192,038.09 $
$
27,011.25 $
28,361.81 $
$ 155,882.17 $ 163,676.28 $
$
15,588.22 $
16,367.63 $
$ 140,293.95 $ 147,308.65 $

AO 5
2,027,288.75
234,689.95
1,590,958.81
1,825,648.76
201,640.00
29,779.90
171,860.09
17,186.01
154,674.08

CIACIONES
AOS
10.00
10.00
10.00
10.00
10.00
10.00

$
$

DEP ANUAL
VALOR RESCATE
6,500.00 $
58,500.00
3,470.00 $
31,230.00

1,610.00 $

14,490.00

$
$
$

7,760.00 $
2,160.00 $
3,000.00 $

69,840.00
19,440.00
27,000.00

24,500.00 $

220,500.00

TIENDA DE ROPA
FLUJO DE EFECTIVO
CONCEPTOS / AO
( + ) VENTAS
( + ) VALOR DE RESCATE
( = ) INGRESOS TOTALES
COSTOS FIJOS
COSTOS VARIABLES
( = ) COSTOS TOTALES
COMPRA ACTIVO FIJO
COMPRA ACTIVO DIFERIDO
COMPRA CAPITAL DE TRABAJO
( = ) SALDO FINAL

AO 0
$
$
$
$
$
$
$
$
$
-$

245,000.00
26,000.00
28,100.00
299,100.00

AO 1
$
$
$
$
$
$
$
$
$
$

1,667,855.48
1,667,855.48
193,080.00
1,308,885.75
1,501,965.75
165,889.73

AO 2
$
$
$
$
$
$
$
$
$
$

1,751,248.25
1,751,248.25
202,734.00
1,374,330.04
1,577,064.04
174,184.21

OPA

ECTIVO
AO 3
$
$
$
$
$
$
$
$
$
$

1,838,810.66
1,838,810.66
212,870.70
1,443,046.54
1,655,917.24
182,893.42

AO 4
$
$
$
$
$
$
$
$
$
$

1,930,751.19
1,930,751.19
223,514.24
1,515,198.87
1,738,713.10
192,038.09

AO 5
$
$
$
$
$
$
$
$
$
$

2,027,288.75
220,500.00
2,247,788.75
234,689.95
1,590,958.81
1,825,648.76
422,140.00

TIENDA DE ROPA
PUNTO DE EQUILIBRIO
CONCEPTOS / AO
VENTAS
COSTOS FIJOS
COSTOS VARIABLES
COSTOS TOTALES
PUNTO DE EQUILIBRIO $
PUNTO DE EQUILIBRIO %

AO 1

AO 2

AO 3

$ 1,667,855.48 $ 1,751,248.25 $ 1,838,810.66

$ 193,080.00 $ 202,734.00 $ 212,870.70
$ 1,308,885.75 $ 1,374,330.04 $ 1,443,046.54
$ 1,501,965.75 $ 1,577,064.04 $ 1,655,917.24
$ 897,093.86 $ 941,948.55 $ 989,045.98
54%
54%
54%

INTERPRETACION

__________________________________________________________________________________________
__________________________________________________________________________________________
__________________________________________________________________________________________

ROPA
QUILIBRIO
AO 4
$
$
$
$
$

1,930,751.19
223,514.24
1,515,198.87
1,738,713.10
1,038,498.28
54%

AO 5
$
$
$
$
$

2,027,288.75
234,689.95
1,590,958.81
1,825,648.76
1,090,423.19
54%

________________________________________________________
________________________________________________________
________________________________________________________

TIENDA DE ROPA
ANALISIS DE RENTABILIDAD (VAN, TIR, B/C)
TASA DE ACTUALIZACION

AO
AO 0
AO 1
AO 2
AO 3
AO 4
AO 5
TOTAL

10%

INGRESOS
$
$
$
$
$
$
$

1,667,855.48
1,751,248.25
1,838,810.66
1,930,751.19
2,247,788.75
9,436,454.33

COSTOS
$
$
$
$
$
$
$

299,100.00
1,501,965.75
1,577,064.04
1,655,917.24
1,738,713.10
1,825,648.76
8,598,408.88

FLUJO DE
EFECTIVO
-$
$
$
$
$
$
$

VAN
TIR
B/C

TASA
(1+t)-n

299,100.00
165,889.73
174,184.21
182,893.42
192,038.09
422,140.00
838,045.45

1.00000
0.90909
0.82645
0.75131
0.68301
0.62092

INGRESOS
ACTUALIZADOS
$
$
$
$
$
$
$

1,516,232.25
1,447,312.60
1,381,525.67
1,318,729.04
1,395,699.97
7,059,499.53

EGRESOS
ACTUALIZADOS
$
$
$
$
$
$
$

299,100.00
1,365,423.41
1,303,358.71
1,244,115.13
1,187,564.44
1,133,584.24
6,533,145.93

526,353.60
57.07%

1.08

CRITERIO DE DECISIN
________________________________________________________________________________________________________________________________
________________________________________________________________________________________________________________________________
________________________________________________________________________________________________________________________________
________________________________________________________________________________________________________________________________
________________________________________________________________________________________________________________________________

TIR =

_____________
_____________
_____________
_____________
_____________

TIENDA DE ROPA
ESQUEMA DE CAPITALIZACION Y AHORRO
De acuerdo a reglas de Operacin 10% como minimo y de hasta el 50% de lo solicitado

PORCENTAJE
20%

MONTO SOLICT.

180,000.00

MONTO AHORRAR

36,000.00

AO
1
2
3
4
5

PAGOS
7,200.00
7,200.00
7,200.00
7,200.00
7,200.00

MONTO DE
AHORRO
7,200.00
14,400.00
21,600.00
28,800.00
36,000.00

RRO