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VOLUMEN DE VENTAS

Ventas en Unidades
Producto
Pantalon Jeans-Producto Principal (docena)
Retasos - Producto Secundario (kilos)

Mes 1
150
6

Mes 2

Mes 3
150
6

Mes 4
150
6

Mes 5
150
6

Mes 6
150
6

Mes 7
150
6

Mes 8
150
6

Mes 9
150
6

150
6

Mes 10
150
6

Mes 11
150
6

Mes 12
150
6

TOTAL
1,800
72

Ventas en Nuevos Soles


Producto
Precio Mes 1
Mes 2
Mes 3
Mes 4
Mes 5
Mes 6
Mes 7
Mes 8
Mes 9
Mes 10
Mes 11
Mes 12
Pantalon Jeans - Producto Principal (unid.)
840
126,000
126,000
126,000
126,000
126,000
126,000
126,000
126,000
126,000
126,000
126,000
126,000
Retasos - Producto Secundario (kilos)
0.20
1.20
1.20
1.20
1.20
1.20
1.20
1.20
1.20
1.20
1.20
1.20
1.20
TOTAL INGRESOS
126,001.20 126,001.20 126,001.20 126,001.20 126,001.20 126,001.20 126,001.20 126,001.20 126,001.20 126,001.20 126,001.20 126,001.20

TOTAL
1,512,000
14.40
1,512,014.40

PRESUPUESTO DE MATERIALES
RUBRO

UNIDADES
REQUERIDAS

ACTIVO FIJO
Maquinaria y Equipo
Maq. Recta
Remalladora
Bordadora
Mquina abotonadora de metal.
Mquina etiquetadora.
Mquina de corte.
Mquina de doble puntada de cerrado.
Mquina de coser ojales.
Planchador industrial
Collareta
Herramientas
Moldes
Tijeras
Balanza
Agujas de repuesto x paq.

PRECIO
TOTAL
UNITARIO

4
2
1
1
1
1
3
1
2
1

APORTE
PROPIO 85%

APORTE REQUERIDO
FAMIL.
INST-FINANC

1500.00
2000.00
15000.00
2902.00
432.00
7866.00
3178.00
6000.00
1200.00
30000.00

6000.00
4000.00
15000.00
2902.00
432.00
7866.00
9534.00
6000.00
2400.00
30000.00

5,100
3,400
12,750
2,467
367
6,686
8,104
5,100
2,040
25,500

900
600
2,250
435
65
1,180
1,430
900
360
4,500

5
10
1
1

5.00
3.00
30.00
40.00

25.00
30.00
30.00
40.00

21
26
26
34

4
5
5
6

1
1

4768.00
35.00

4768.00
35.00

4,053
30

715
5

1
1
1
1

200
542
150
550

200.00
542.00
150.00
550.00
90,504.00

170
461
128
468
76,928

30
81
23
83
13,576

5
9
8
1
1
1

1400
15
200
45
60
35

7,000.00
135.00
1,600.00
45.00
60.00
35.00

5,950
115
1,360
38
51
30

1,050
20
240
7
9
5

1
10

800
600

800.00
6,000.00

680
5,100

120
900

1
1
1
1
1
1

500
1000
500
3
50
20

500.00
1,000.00
500.00
3.00
50.00
20.00

425
850
425
3
43
17

75
150
75
0
8
3

10
5
1
1

0.5
10
20
1500

5.00
50.00
20.00
1,500.00
17,823.00
108,327.00

4
43
17
1,275
15,150
92,078

1
8
3
225
2,673
16,249

118.82
90,504.00

-105.82

Muebles y Enseres
Mesa de corte.
Barbijo paq. 12
GASTOS PRE-OPERATIVOS
Estudios
Constitucin de la empresa
Licencia de funcionamiento
Otros
TOTAL INVERSIONES
CAPITAL DE TRABAJO (Mensual)
Materia Prima
rollos de telas x 100 mt
hilos x kilos
rollo de polipima x 50 mt
Etiquetas de cuero.x millar
botones x millares
cierres x millares
Mano de Obra
Administrador
Ayudante
Gastos Administrativos
Agua, luz, telefono
Alquiler
Mantenimiento de maquinaria
tiles de oficina (papel, etc)
Gastos de representacion
Otros
Gastos de Ventas
Impresin de Catalogos, folletos
Envolturas(paquete)
Pasajes (si asi lo requiere)
Publicidad
TOTAL CAPITAL DE TRABAJO
TOTAL INVERSIN EN EL NEGOCIO

Cvu =
CF =

(1+i)n . i
Cuota= D ----------(1+i)n - 1

CRONOGRAMA DE PAGOS

DEUDA PRINCIPAL = C
INTERES
=i
TIEMPO
=n
MES
0
1
2
3
4
5
6
7
8
9
10
11
12

17286
0.03 mensual
12 meses
FECHA
01/08/12
31/08/12
30/09/12
30/10/12
29/11/12
29/12/12
28/01/13
27/02/13
29/03/13
28/04/13
28/05/13
27/06/13
27/07/13

CUOTA
0
1632.41
1632.41
1632.41
1632.41
1632.41
1632.41
1632.41
1632.41
1632.41
1632.41
1632.41
1632.41

-855.2636553

INTERES
0
487.47
453.12
417.74
381.30
343.77
305.11
265.29
224.28
182.04
138.52
93.71
47.55

AMORTIZACION
0
1144.94
1179.29
1214.67
1251.11
1288.64
1327.30
1367.12
1408.13
1450.38
1493.89
1538.71
1584.87

SALDO
17286.00
16141.06
14961.77
13747.10
12495.99
11207.35
9880.05
8512.93
7104.79
5654.41
4160.52
2621.82
1036.95

ITF = 0.005%
0.8643
0.082
0.082
0.082
0.082
0.082
0.082
0.082
0.082
0.082
0.082
0.082
0.082

C_ FINAL
17285.14
1632.50
1632.50
1632.50
1632.50
1632.50
1632.50
1632.50
1632.50
1632.50
1632.50
1632.50
1632.50

CRONOGRAMA DE PAGOS
DEUDA PRINCIPAL
INTERES
TIEMPO
MES
0
1
2
3
4
5
6
7
8
9
10
11
12

FECHA
02/05/13
01/06/13
01/07/13
31/07/13
30/08/13
29/09/13
29/10/13
28/11/13
28/12/13
27/01/14
26/02/14
28/03/14
27/04/14

16,249
0.03 mensual
12 meses
CUOTA
0
1632.41
1632.41
1632.41
1632.41
1632.41
1632.41
1632.41
1632.41
1632.41
1632.41
1632.41
1632.41

DEPRECIACIN ANUAL
Bienes
Valor
Maquinaria
150.00
Herramientas
603.30
Muebles y enseres
33.00
TOTAL
786.30
DEPRECIACIN MENSUAL
Bienes
Ao 1
Maquinaria
30
Herramientas
120.66
Muebles y enseres
6.6
TOTAL
157.26

INTERES
0
487.47
453.12
417.74
381.30
343.77
305.11
265.29
224.28
182.04
138.52
93.71
47.55

D = Deuda principal / capital


i = Tasa de inters
n = Tiempo

(1+i)n . i
Cuota= D ----------(1+i)n - 1

AMORTIZACION SALDO FINAL ITF = 0.005% C_ FINAL


0
16249.05
0.81 16249.86
1144.94
15104.11
0.08
1632.50
1179.29
13924.82
0.08
1632.50
1214.67
12710.15
0.08
1632.50
1251.11
11459.04
0.08
1632.50
1288.64
10170.40
0.08
1632.50
1327.30
8843.10
0.08
1632.50
1367.12
7475.98
0.08
1632.50
1408.13
6067.84
0.08
1632.50
1450.38
4617.46
0.08
1632.50
1493.89
3123.57
0.08
1632.50
1538.71
1584.87
0.08
1632.50
1584.87
0.00
0.08
1632.50

Dep. Anual
20%
20%
20%

Ao 1

Mes 1
2.5
10.055
0.55
13.105

Mes 2

30
120.66
6.6
157.26

2.5
10.055
0.55
13.105

Ao 2
30
120.66
6.6
157.26

Mes 3
2.5
10.055
0.55
13.105

Ao 3
30
120.66
6.6
157.26

Mes 4
2.5
10.055
0.55
13.105

Ao 4 Ao 5
30 30
120.66 ##
6.6 7
157.26 ##

TOTAL

Mes 5 Mes 6
2.5 3
10.055 10
0.55 1
13.105 13

Mes 7

150
603.3
33
786.3

2.5
10.055
0.55
13.105

Mes 8
2.5
10.055
0.55
13.105

Mes 9
2.5
10.055
0.55
13.105

Mes 10
2.5
10.055
0.55
13.105

Mes 11
2.5
10.055
0.55
13.105

Mes 12
2.5
10.055
0.55
13.105

TOTAL
30
120.66
6.6
157.26

FLUJO DE CAJA
CONCEPTO
INGRESOS
Venta de Pantalon Jeans
Venta de Retasos
TOTAL INGRESOS
EGRESOS EN INVERSION
Maquinaria
Herramientas
Muebles y enseres
Gastos pre-operativos
Crditos
EGRESOS EN CAPITAL DE TRABAJO
Materia Prima
Mano de Obra
Gastos Administrativos
Gastos de Ventas
Amortizacin + intereses
DEPRECIACION 20% Anual - 1.67 mens.
TOTAL EGRESOS EN Cap. TRABAJO
UTILIDAD ANTES DE IMPUESTOS

MES 0

MES 2

MES 3

MES 4

MES 5

MES 6

MES 7

MES 8

MES 9

MES 10

126,000.00
1
126,001.20

126,000.00
1.20
126,001.20

126,000.00
1.20
126,001.20

126,000.00
1.20
126,001.20

126,000.00
1.20
126,001.20

126,000.00
1.20
126,001.20

126,000.00
1.20
126,001.20

126,000.00
1.20
126,001.20

126,000.00
1.20
126,001.20

126,000.00
1.20
126,001.20

-117,159.05

8,875.00
6,800.00
2,073.00
1,575.00
1,632.50
1,405.04
22,360.53
103,640.67
2,072.81
101,567.85

8,875.00
6,800.00
2,073.00
75.00
1,632.50
1,405.04
20,860.53
105,140.67
2,102.81
103,037.85

8,875.00
6,800.00
2,073.00
75.00
1,632.50
1,405.04
20,860.53
105,140.67
2,102.81
103,037.85

8,875.00
6,800.00
2,073.00
75.00
1,632.50
1,405.04
20,860.53
105,140.67
2,102.81
103,037.85

8,875.00
6,800.00
2,073.00
75.00
1,632.50
1,405.04
20,860.53
105,140.67
2,102.81
103,037.85

8,875.00
6,800.00
2,073.00
75.00
1,632.50
1,405.04
20,860.53
105,140.67
2,102.81
103,037.85

8,875.00
6,800.00
2,073.00
75.00
1,632.50
1,405.04
20,860.53
105,140.67
2,102.81
103,037.85

8,875.00
6,800.00
2,073.00
75.00
1,632.50
1,405.04
20,860.53
105,140.67
2,102.81
103,037.85

8,875.00
6,800.00
2,073.00
75.00
1,632.50
1,405.04
20,860.53
105,140.67
2,102.81
103,037.85

8,875.00
6,800.00
2,073.00
75.00
1,632.50
1,405.04
20,860.53
105,140.67
2,102.81
103,037.85

-117,159.05

-15,591.20

87,446.66

190,484.51

293,522.37

396,560.22

499,598.07

602,635.93

705,673.78

808,711.63

911,749.49

0.00
-117,159.05
-117,159.05

126,001.20
24,433.35
101,567.85

126,001.20
22,963.35
103,037.85

126,001.20
22,963.35
103,037.85

126,001.20
22,963.35
103,037.85

126,001.20
22,963.35
103,037.85

126,001.20
22,963.35
103,037.85

126,001.20
22,963.35
103,037.85

126,001.20
22,963.35
103,037.85

126,001.20
22,963.35
103,037.85

126,001.20
22,963.35
103,037.85

84,134.00
125.00
4,803.00
900.00
16,249.05

10,948.00

IMPUESTOS A LA RENTA E I.G.V (RG)

UTILIDAD NETA
UTILIDAD ACUMULADO
CAPITAL

MES 1

- RECPERO DE

Resumen
Total de ingresos
Total egresos
UTILIDAD
ANALISIS DE RENTABILIDAD
Valor Actual Neto (VAN) al 14% =
Tasa Interna de Retorno (TIR) =
Beneficio Costo (B/C) =

464,775.83
87%
50.55

MES 11

MES 12

TOTAL

126,000.00
1.20
126,001.20

126,000.00
1.20
126,001.20

1,512,000.00
14.40
1,512,014.40

8,875.00
6,800.00
2,073.00
75.00
1,632.50
1,405.04
20,860.53
105,140.67
2,102.81
103,037.85

8,875.00
6,800.00
2,073.00
75.00
1,632.50
1,405.04
20,860.53
105,140.67
2,102.81
103,037.85

106,500.00
81,600.00
24,876.00
2,400.00
19,589.94
16,860.45
251,826.39
1,260,188.01
25,203.76
1,234,984.25

1,014,787.34

1,117,825.20

126,001.20
22,963.35
103,037.85

126,001.20
22,963.35
103,037.85

PUNTO DE EQUILIBRIO

%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%

(produccin de pantalones jeans para damas)

PRODUCCIN C. FIJO C. VARIABLE C. TOTAL INGRESOS


0 90,504
0
90,504
0
180 90,504
21,388
111,892
151,200
360 90,504
42,775
133,279
302,400
540 90,504
64,163
154,667
453,600
720 90,504
85,550
176,054
604,800
900 90,504
106,938
197,442
756,000
1,080 90,504
128,326
218,830
907,200
1,260 90,504
149,713
240,217
1,058,400
1,440 90,504
171,101
261,605
1,209,600
1,620 90,504
192,488
282,992
1,360,800
1,800 90,504
213,876
304,380
1,512,000

PUNTO DE EQUILIBRIO produccin de pantalones jeans para damas


Cantidad =
125.49
%
=
6.97%
Ingresos =
105,415.24

450,050
400,050
350,050
300,050
250,050
200,050
150,050
100,050
50,050
50

C. FIJO
C. VARIABLE
C. TOTAL
INGRESOS