PROYECCIN DE LA POBLACIN PARA TRAJES TPICOS COMPUTARIZADOS:

POBLACIN POTENCIAL
100%
POBLACIN DISPONIBLE
65%
POBLACIN OBJETIVO
5%
TASA DE CRECIMIENTO 101.1%

2014
455949
296367
14818

2015
460964
299627
14981

2016
466035
302923
15146

2017
471161
306255
15313

PROYECCIN DE LA POBLACIN PARA TRAJES TPICOS ESTAMPADOS:

POBLACIN POTENCIAL
100%
POBLACIN DISPONIBLE
35%
POBLACIN OBJETIVO
5%
TASA DE CRECIMIENTO 101.1%

2014
455949
159582
7979

2015
460964
161338
8067

PRONSTICO DE VENTAS DE LOS PRODUCTOS:

BORDADOS COMPUTARIZADOS EN BASE DE LANA:

SEXO

TIPO

SEGN
DISEO
Puro flores.

Girasol.

DAMA

FUSTANE Pensamient
S DISEO
o.

Pavo chico.

Pavo
grande.

MANTA

Manta

ANACO

Anaco

CRUZES

Cruzes

SEGN
TAMAO
De 40 cm
bordado
De 30 cm
bordado
De 40 cm
bordado
De 30 cm
bordado
De 40 cm
bordado
De 30 cm
bordado
De 40 cm
bordado
De 30 cm
bordado
De 40 cm
bordado
De 30 cm
bordado
De 80 cm
bordado
De 70cm
bordado
De 50cm
bordado
De 30cm
bordado

PRECIO
VENTA.
S/. 350.00
S/. 300.00
S/. 350.00
S/. 300.00
S/. 350.00
S/. 300.00
S/. 350.00
S/. 300.00
S/. 350.00
S/. 300.00
S/. 150.00
S/. 120.00
S/. 90.00
S/. 70.00

2016
466035
163112
8156

2017
471161
164907
8245

Chaleco
saco

Largo
Corto
Grande
Chico
Grande
Chico
Grande
Chico

S/. 90.00
S/. 70.00
S/. 70.00
S/. 60.00
S/. 70.00
S/. 60.00
S/. 70.00
S/. 60.00

FAJA

Faja simple

Pequeo

S/. 30.00

PAUELO

Pauelo.

ZAPATO

Zapato.

BOLSO

Bolso

Pequeo
Largo
Pequeo
Pequeo

S/. 20.00
S/. 50.00
S/. 40.00
S/. 30.00

Chaleco
saco

SEGN
TAMAO
Grande
Mediano
Chico
Grande
Mediano
Chico
De 80 cm
De 70cm
De 50cm
De 30cm
Largo
Corto
Grande
Chico
Grande
Chico
Grande
Chico

PRECIO
VENTA.
S/. 150.00
S/. 100.00
S/. 30.00
S/. 150.00
S/. 100.00
S/. 30.00
S/. 90.00
S/. 50.00
S/. 40.00
S/. 35.00
S/. 50.00
S/. 40.00
S/. 50.00
S/. 40.00
S/. 50.00
S/. 40.00
S/. 50.00
S/. 40.00

FAJA

Faja simple

Pequeo

S/. 20.00

PAUELO

Pauelo.

ZAPATO

Zapato.

BOLSO

Bolso

Pequeo
Largo
Pequeo
Pequeo

S/. 10.00
S/. 40.00
S/. 30.00
S/. 20.00

PANTAL
N

Pantaln

CABALLERO

Chaleco
Huaylash
CHALECO

Chaleco
corto

BORDADOS CON ESTAMPADO:

SEXO

TIPO

SEGN
DISEO

DAMA

Puro flores.
FUSTANE
S DISEO

Con
animales.

MANTA

Manta

ANACO
CRUZES
PANTAL
N

Anaco
Cruzes
Pantaln

CABALLERO

Chaleco
Huaylash
CHALECO

Chaleco
corto

VOLMEN DE PRODUCCIN DE PRODUCTOS:

LUNES

SEXO

PRODUCTOS
SEGN TAMAO PRECIO

DAMAS

FUSTANES

MANTA

ANACO
CRUZES
PANTALN
CABALLERO

BORDADOS COMPUTARIZADOS EN BASE A LANA.

TIPO

CHALECO
FAJA
PAUELO
ZAPATO
BOLSO

DAMA

MANTA
ANACO
CRUZES
PANTALN

CABALLERO

BORDADOS CON ESTAMPADO.

FUSTANES

CHALECO
FAJA
PAUELO
ZAPATO
BOLSO

De 40 cm
bordado
De 30 cm
bordado
De 80 cm
bordado
De 70cm
bordado
De 50cm
bordado
De 30cm
bordado
Largo
Corto
Grande
Chico
Pequeo
Pequeo
Largo
Pequeo
Pequeo
Grande
Mediano
Chico
De 80 cm
De 70cm
De 50cm
De 30cm
Largo
Corto
Grande
Chico
Pequeo
Pequeo
Largo
Pequeo
Pequeo

S/. 350.00
S/. 300.00
S/. 150.00
S/. 120.00
S/. 90.00
S/. 70.00
S/. 90.00
S/. 70.00
S/. 70.00
S/. 60.00
S/. 30.00
S/. 20.00
S/. 50.00
S/. 40.00
S/. 30.00
S/. 150.00
S/. 100.00
S/. 30.00
S/. 90.00
S/. 50.00
S/. 40.00
S/. 35.00
S/. 50.00
S/. 40.00
S/. 50.00
S/. 40.00
S/. 20.00
S/. 10.00
S/. 40.00
S/. 30.00
S/. 20.00

Al da (Unid.)

Al mes (Unid.)

45

24

24

24

24

1
1
0
1
0
1
1
0
1
1
1
1
0
1
0
0
1
0
1
0
1
0
1
0
0
1

24
10
10
15
9
24
24
15
24
20
24
24
15
20
4
15
15
20
10
20
10
24
24
10
5
24

2015

2016

PRONSTICO DE VENTAS DE LOS PRODUCTOS:

SEXO

DAMAS

TARIZADOS EN BASE A LANA.

TIPO

PRODUCTOS
SEGN TAMAO PRECIO
De 40 cm
S/. 350.00
bordado
FUSTANES
De 30 cm
S/. 300.00
bordado
De 80 cm
S/. 150.00
bordado
MANTA
De 70cm
S/. 120.00
bordado

S/. 189,000.00 S/. 191,079.00

S/. 86,400.00

S/. 87,350.40

S/. 43,200.00

S/. 43,675.20

S/. 34,560.00

S/. 34,940.16

DAMAS
CABALLERO
DAMA
CABALLERO

BORDADOS COMPUTARIZADOS EN BASE

BORDADOS CON ESTAMPADO.

De 50cm
bordado
De 30cm
CRUZES
bordado
Largo
PANTALN
Corto
Grande
CHALECO
Chico
FAJA
Pequeo
PAUELO
Pequeo
Largo
ZAPATO
Pequeo
BOLSO
Pequeo
Grande
FUSTANES Mediano
Chico
De 80 cm
MANTA
De 70cm
ANACO
De 50cm
CRUZES
De 30cm
Largo
PANTALN
Corto
Grande
CHALECO
Chico
FAJA
Pequeo
PAUELO Pequeo
Largo
ZAPATO
Pequeo
BOLSO
Pequeo
TOTAL
ANACO

S/. 90.00
S/. 70.00
S/. 90.00
S/. 70.00
S/. 70.00
S/. 60.00
S/. 30.00
S/. 20.00
S/. 50.00
S/. 40.00
S/. 30.00
S/. 150.00
S/. 100.00
S/. 30.00
S/. 90.00
S/. 50.00
S/. 40.00
S/. 35.00
S/. 50.00
S/. 40.00
S/. 50.00
S/. 40.00
S/. 20.00
S/. 10.00
S/. 40.00
S/. 30.00
S/. 20.00

S/. 25,920.00

S/. 26,205.12

S/. 20,160.00
S/. 10,800.00
S/. 8,400.00
S/. 12,600.00
S/. 6,480.00
S/. 8,640.00
S/. 5,760.00
S/. 9,000.00
S/. 11,520.00
S/. 7,200.00
S/. 43,200.00
S/. 28,800.00
S/. 5,400.00
S/. 21,600.00
S/. 2,400.00
S/. 7,200.00
S/. 6,300.00
S/. 12,000.00
S/. 4,800.00
S/. 12,000.00
S/. 4,800.00
S/. 5,760.00
S/. 2,880.00
S/. 4,800.00
S/. 1,800.00
S/. 5,760.00
S/. 649,140.00

S/. 20,381.76
S/. 10,918.80
S/. 8,492.40
S/. 12,738.60
S/. 6,551.28
S/. 8,735.04
S/. 5,823.36
S/. 9,099.00
S/. 11,646.72
S/. 7,279.20
S/. 43,675.20
S/. 29,116.80
S/. 5,459.40
S/. 21,837.60
S/. 2,426.40
S/. 7,279.20
S/. 6,369.30
S/. 12,132.00
S/. 4,852.80
S/. 12,132.00
S/. 4,852.80
S/. 5,823.36
S/. 2,911.68
S/. 4,852.80
S/. 1,819.80
S/. 5,823.36
S/. 656,280.54

2018
476344
309624
15481

2019
481584
313030
15651

2018
476344
166720
8336

2019
481584
168554
8428

MARTES

MIRCOLES

JUEVES

VIERNES

Al ao (Unid.)

Al ao
(Unid.Total.)

540

540

288

288

288

288

288

288

288

288

288
120
120
180
108
288
288
180
288
240
288
288
180
240
48
180
180
240
120
240
120
288
288
120
60
288

288
120
120
180
108
288
288
180
288
240
288
288
180
240
48
180
180
240
120
240
120
288
288
120
60
288

2017

2018

2019

S/. 193,180.87 S/. 195,305.86 S/. 197,454.22

S/. 88,311.25

S/. 89,282.68

S/. 90,264.79

S/. 44,155.63

S/. 44,641.34

S/. 45,132.39

S/. 35,324.50

S/. 35,713.07

S/. 36,105.92

S/. 26,493.38

S/. 26,784.80

S/. 27,079.44

S/. 20,605.96
S/. 11,038.91
S/. 8,585.82
S/. 12,878.72
S/. 6,623.34
S/. 8,831.13
S/. 5,887.42
S/. 9,199.09
S/. 11,774.83
S/. 7,359.27
S/. 44,155.63
S/. 29,437.08
S/. 5,519.45
S/. 22,077.81
S/. 2,453.09
S/. 7,359.27
S/. 6,439.36
S/. 12,265.45
S/. 4,906.18
S/. 12,265.45
S/. 4,906.18
S/. 5,887.42
S/. 2,943.71
S/. 4,906.18
S/. 1,839.82
S/. 5,887.42
S/. 663,499.63

S/. 20,832.62
S/. 11,160.33
S/. 8,680.26
S/. 13,020.39
S/. 6,696.20
S/. 8,928.27
S/. 5,952.18
S/. 9,300.28
S/. 11,904.36
S/. 7,440.22
S/. 44,641.34
S/. 29,760.89
S/. 5,580.17
S/. 22,320.67
S/. 2,480.07
S/. 7,440.22
S/. 6,510.20
S/. 12,400.37
S/. 4,960.15
S/. 12,400.37
S/. 4,960.15
S/. 5,952.18
S/. 2,976.09
S/. 4,960.15
S/. 1,860.06
S/. 5,952.18
S/. 670,798.12

S/. 21,061.78
S/. 11,283.10
S/. 8,775.74
S/. 13,163.61
S/. 6,769.86
S/. 9,026.48
S/. 6,017.65
S/. 9,402.58
S/. 12,035.31
S/. 7,522.07
S/. 45,132.39
S/. 30,088.26
S/. 5,641.55
S/. 22,566.20
S/. 2,507.36
S/. 7,522.07
S/. 6,581.81
S/. 12,536.78
S/. 5,014.71
S/. 12,536.78
S/. 5,014.71
S/. 6,017.65
S/. 3,008.83
S/. 5,014.71
S/. 1,880.52
S/. 6,017.65
S/. 678,176.90

ESCENARIOS
VENTAS
RECESIN
25.00%
0.00%
NORMALIDAD 50.00%
1.50%
PROSPERIDAD 25.00%
3.00%
PRONSTICO DE VENTAS DE LOS PRODUCTOS: (Unid.)

DAMA

CABALLERO

DAMAS

SEXO

CABALLERO

BORDADOS CON ESTAMPADO.

BORDADOS COMPUTARIZADOS EN BASE A LANA.

TIPO

PRODUCTOS
SEGN TAMAOPRECIO
De 40 cm
S/. 350.00
bordado
FUSTANES
De 30 cm
S/. 300.00
bordado
De 80 cm
S/. 150.00
bordado
MANTA
De 70cm
S/. 120.00
bordado
De 50cm
ANACO
S/. 90.00
bordado
De 30cm
CRUZES
S/. 70.00
bordado
Largo
S/. 90.00
PANTALN
Corto
S/. 70.00
Grande
S/. 70.00
CHALECO
Chico
S/. 60.00
FAJA
Pequeo
S/. 30.00
PAUELO Pequeo
S/. 20.00
Largo
S/. 50.00
ZAPATO
Pequeo
S/. 40.00
BOLSO
Pequeo
S/. 30.00
Grande
S/. 150.00
FUSTANES Mediano
S/. 100.00
Chico
S/. 30.00
De 80 cm
S/. 90.00
MANTA
De 70cm
S/. 50.00
ANACO
De 50cm
S/. 40.00
CRUZES
De 30cm
S/. 35.00
Largo
S/. 50.00
PANTALN
Corto
S/. 40.00
Grande
S/. 50.00
CHALECO
Chico
S/. 40.00
FAJA
Pequeo
S/. 20.00
PAUELO Pequeo
S/. 10.00
Largo
S/. 40.00
ZAPATO
Pequeo
S/. 30.00
BOLSO
Pequeo
S/. 20.00

2014

2015
540
288
288
288
288
288
120
120
180
108
288
288
180
288
240
288
288
180
240
48
180
180
240
120
240
120
288
288
120
60
288

PRECIO:

DAMA

CABALLERO

DAMAS

SEXO

CABALLERO

BORDADOS CON ESTAMPADO.

BORDADOS COMPUTARIZADOS EN BASE A LANA.

TIPO

Precio de
PRODUCTOS
SEGN TAMAO
venta (P)
De 40 cm
S/. 350.00
bordado
FUSTANES
De 30 cm
S/. 300.00
bordado
De 80 cm
S/. 150.00
bordado
MANTA
De 70cm
S/. 120.00
bordado
De 50cm
ANACO
S/. 90.00
bordado
De 30cm
CRUZES
S/. 70.00
bordado
S/. 90.00
Largo
PANTALN
S/. 70.00
Corto
S/. 70.00
Grande
CHALECO
S/. 60.00
Chico
S/. 30.00
FAJA
Pequeo
S/. 20.00
PAUELO Pequeo
S/. 50.00
Largo
ZAPATO
S/. 40.00
Pequeo
S/. 30.00
BOLSO
Pequeo
S/. 150.00
Grande
S/. 100.00
FUSTANES Mediano
S/. 30.00
Chico
S/. 90.00
De 80 cm
MANTA
S/. 50.00
De 70cm
S/. 40.00
ANACO
De 50cm
S/. 35.00
CRUZES
De 30cm
S/. 50.00
Largo
PANTALN
S/. 40.00
Corto
S/. 50.00
Grande
CHALECO
S/. 40.00
Chico
S/. 20.00
FAJA
Pequeo
S/. 10.00
PAUELO Pequeo
S/. 40.00
Largo
ZAPATO
S/. 30.00
Pequeo
S/. 20.00
BOLSO
Pequeo

IGV (i)

Valor de venta
(V)

S/. 53.39

S/. 296.61

S/. 45.76

S/. 254.24

S/. 22.88

S/. 127.12

S/. 18.31

S/. 101.69

S/. 13.73

S/. 76.27

S/. 10.68
S/. 13.73
S/. 10.68
S/. 10.68
S/. 9.15
S/. 4.58
S/. 3.05
S/. 7.63
S/. 6.10
S/. 4.58
S/. 22.88
S/. 15.25
S/. 4.58
S/. 13.73
S/. 7.63
S/. 6.10
S/. 5.34
S/. 7.63
S/. 6.10
S/. 7.63
S/. 6.10
S/. 3.05
S/. 1.53
S/. 6.10
S/. 4.58
S/. 3.05

S/. 59.32
S/. 76.27
S/. 59.32
S/. 59.32
S/. 50.85
S/. 25.42
S/. 16.95
S/. 42.37
S/. 33.90
S/. 25.42
S/. 127.12
S/. 84.75
S/. 25.42
S/. 76.27
S/. 42.37
S/. 33.90
S/. 29.66
S/. 42.37
S/. 33.90
S/. 42.37
S/. 33.90
S/. 16.95
S/. 8.47
S/. 33.90
S/. 25.42
S/. 16.95

PRONSTICO DE VENTAS:
SEXO

AS

ASE A LANA.

TIPO

PRODUCTOS
SEGN TAMAOPRECIO
De 40 cm
S/. 350.00
bordado
FUSTANES

2014

2015
S/. 160,169.49

DAMAS

MANTA

ANACO
CRUZES
PANTALN
CABALLERO

BORDADOS COMPUTARIZADOS EN BASE A LANA.

FUSTANES

CHALECO
FAJA
PAUELO
ZAPATO
BOLSO

DAMA

MANTA
ANACO
CRUZES
PANTALN

CABALLERO

BORDADOS CON ESTAMPADO.

FUSTANES

CHALECO
FAJA
PAUELO
ZAPATO
BOLSO
TOTAL

De 30 cm
bordado
De 80 cm
bordado
De 70cm
bordado
De 50cm
bordado
De 30cm
bordado
Largo
Corto
Grande
Chico
Pequeo
Pequeo
Largo
Pequeo
Pequeo
Grande
Mediano
Chico
De 80 cm
De 70cm
De 50cm
De 30cm
Largo
Corto
Grande
Chico
Pequeo
Pequeo
Largo
Pequeo
Pequeo

S/. 300.00
S/. 150.00
S/. 120.00
S/. 90.00
S/. 70.00
S/. 90.00
S/. 70.00
S/. 70.00
S/. 60.00
S/. 30.00
S/. 20.00
S/. 50.00
S/. 40.00
S/. 30.00
S/. 150.00
S/. 100.00
S/. 30.00
S/. 90.00
S/. 50.00
S/. 40.00
S/. 35.00
S/. 50.00
S/. 40.00
S/. 50.00
S/. 40.00
S/. 20.00
S/. 10.00
S/. 40.00
S/. 30.00
S/. 20.00

S/. 73,220.34
S/. 36,610.17
S/. 29,288.14
S/. 21,966.10
S/. 17,084.75
S/. 9,152.54
S/. 7,118.64
S/. 10,677.97
S/. 5,491.53
S/. 7,322.03
S/. 4,881.36
S/. 7,627.12
S/. 9,762.71
S/. 6,101.69
S/. 36,610.17
S/. 24,406.78
S/. 4,576.27
S/. 18,305.08
S/. 2,033.90
S/. 6,101.69
S/. 5,338.98
S/. 10,169.49
S/. 4,067.80
S/. 10,169.49
S/. 4,067.80
S/. 4,881.36
S/. 2,440.68
S/. 4,067.80
S/. 1,525.42
S/. 4,881.36
S/. 550,118.64

2016

2017

2018

2019

546

552

558

564

291

294

298

301

291

294

298

301

291

294

298

301

291

294

298

301

291
121
121
182
109
291
291
182
291
243
291
291
182
243
49
182
182
243
121
243
121
291
291
121
61
291

294
123
123
184
110
294
294
184
294
245
294
294
184
245
49
184
184
245
123
245
123
294
294
123
61
294

298
124
124
186
112
298
298
186
298
248
298
298
186
248
50
186
186
248
124
248
124
298
298
124
62
298

301
125
125
188
113
301
301
188
301
251
301
301
188
251
50
188
188
251
125
251
125
301
301
125
63
301

P=i(V)+V

2016

2017

2018

2019

S/. 161,931.36 S/. 163,712.60 S/. 165,513.44 S/. 167,334.09

S/. 74,025.76

S/. 74,840.05

S/. 75,663.29

S/. 76,495.58

S/. 37,012.88

S/. 37,420.02

S/. 37,831.64

S/. 38,247.79

S/. 29,610.31

S/. 29,936.02

S/. 30,265.31

S/. 30,598.23

S/. 22,207.73

S/. 22,452.01

S/. 22,698.99

S/. 22,948.67

S/. 17,272.68
S/. 9,253.22
S/. 7,196.95
S/. 10,795.42
S/. 5,551.93
S/. 7,402.58
S/. 4,935.05
S/. 7,711.02
S/. 9,870.10
S/. 6,168.81
S/. 37,012.88
S/. 24,675.25
S/. 4,626.61
S/. 18,506.44
S/. 2,056.27
S/. 6,168.81
S/. 5,397.71
S/. 10,281.36
S/. 4,112.54
S/. 10,281.36
S/. 4,112.54
S/. 4,935.05
S/. 2,467.53
S/. 4,112.54
S/. 1,542.20
S/. 4,935.05
S/. 556,169.95

S/. 17,462.68
S/. 9,355.01
S/. 7,276.12
S/. 10,914.17
S/. 5,613.00
S/. 7,484.00
S/. 4,989.34
S/. 7,795.84
S/. 9,978.67
S/. 6,236.67
S/. 37,420.02
S/. 24,946.68
S/. 4,677.50
S/. 18,710.01
S/. 2,078.89
S/. 6,236.67
S/. 5,457.09
S/. 10,394.45
S/. 4,157.78
S/. 10,394.45
S/. 4,157.78
S/. 4,989.34
S/. 2,494.67
S/. 4,157.78
S/. 1,559.17
S/. 4,989.34
S/. 562,287.82

S/. 17,654.77
S/. 9,457.91
S/. 7,356.15
S/. 11,034.23
S/. 5,674.75
S/. 7,566.33
S/. 5,044.22
S/. 7,881.59
S/. 10,088.44
S/. 6,305.27
S/. 37,831.64
S/. 25,221.10
S/. 4,728.96
S/. 18,915.82
S/. 2,101.76
S/. 6,305.27
S/. 5,517.11
S/. 10,508.79
S/. 4,203.52
S/. 10,508.79
S/. 4,203.52
S/. 5,044.22
S/. 2,522.11
S/. 4,203.52
S/. 1,576.32
S/. 5,044.22
S/. 568,472.98

S/. 17,848.97
S/. 9,561.95
S/. 7,437.07
S/. 11,155.61
S/. 5,737.17
S/. 7,649.56
S/. 5,099.71
S/. 7,968.29
S/. 10,199.41
S/. 6,374.63
S/. 38,247.79
S/. 25,498.53
S/. 4,780.97
S/. 19,123.90
S/. 2,124.88
S/. 6,374.63
S/. 5,577.80
S/. 10,624.39
S/. 4,249.75
S/. 10,624.39
S/. 4,249.75
S/. 5,099.71
S/. 2,549.85
S/. 4,249.75
S/. 1,593.66
S/. 5,099.71
S/. 574,726.19

ESRAMPADO
COMPUTARIZADO

PRESUPUESTO DE MATERIA PRIMA:

Conos de lana
Razo
Pao Lester

300
0.85
110

Gramos
Cm
Cm

S/. 7.95
S/. 2.80
S/. 7.15

COSTO UNIT.
TOTAL
S/. 2,385.00
S/. 2.38
S/. 786.50

Papel Metlico

S/. 4.50

S/. 13.50

Razo

0.85

Cm

S/. 2.80

S/. 2.38

Pao Simple

110

Cm

S/. 28.60

S/. 3,146.00

MATERIA PRIMA CANTIDAD

UNIDAD MED.COSTO UNITARIO

TOTAL
COSTO DE MANO DE OBRA DIRECTA 2015-2016:
Mano de obra
directa
Jefe de
Produccin
Operario
Jefe de Ventas

Cantidad

Meses

12

2
1

24
12

COSTO DE MANO DE OBR

Mano de obra
directa
Jefe de
Produccin
Operario
Jefe de Ventas

PRESUPUESTO DE MANO DE OBRA DIRECTA:

Mano de obra
Mensual*
directa
Jefe de
S/. 750.00
Produccin
Operario
S/. 800.00
Jefe de Ventas S/. 750.00
TOTAL
S/. 2,300.00
*Incluido todos los gastos.

2014

2015

2016

2017

S/. 0.00

S/. 9,000.00

S/. 9,000.00

S/. 9,000.00

S/. 0.00
S/. 0.00
S/. 0.00

S/. 19,200.00
S/. 9,000.00
S/. 37,200.00

S/. 19,200.00
S/. 9,000.00
S/. 37,200.00

S/. 19,200.00
S/. 9,000.00
S/. 37,200.00

PRESUPUESTO DE COSTO DE PRODUCCIN:

Descripcin
Materia directa
Mano de obra
directa
Otros
gastos
directos
(excepto
deprec. Y
Imprevistos
varios (2% del
total)
TOTAL

2014
S/. 0.00
S/. 0.00

2015
S/. 17,497.80
S/. 37,200.00

2016
S/. 17,690.28
S/. 37,200.00

2017
S/. 17,884.87
S/. 37,200.00

2018
S/. 18,081.60
S/. 37,200.00

S/. 0.00

S/. 3,638.40

S/. 3,678.42

S/. 3,718.89

S/. 3,759.79

S/. 0.00

S/. 1,166.72

S/. 1,171.37

S/. 1,176.08

S/. 1,180.83

S/. 0.00

S/. 59,502.92

S/. 59,740.07

S/. 59,979.83

S/. 60,222.22

Crecimiento de
otros gastos
sirectos (1,1%)
Imprevistos.

101.10%
2%

2014

S/. 0.00

2015

2016

S/. 4,387.97
S/. 824.24
S/. 2,104.75

S/. 4,436.23
S/. 833.30
S/. 2,127.90

S/. 4,485.03
S/. 842.47
S/. 2,151.31

S/. 1,296.00

S/. 1,310.26

S/. 1,324.67

S/. 1,339.24

S/. 1,353.97

S/. 806.40

S/. 815.27

S/. 824.24

S/. 833.30

S/. 842.47

S/. 8,236.80 S/. 8,327.40 S/. 8,419.01 S/. 8,511.62

S/. 17,497.80 S/. 17,690.28 S/. 17,884.87 S/. 18,081.60

S/. 8,605.24
S/. 18,280.50

Meses

12

2
1

24
12

2018

2019

S/. 9,000.00

S/. 9,000.00

S/. 19,200.00
S/. 9,000.00
S/. 37,200.00

S/. 19,200.00
S/. 9,000.00
S/. 37,200.00

S/. 1,185.63
S/. 60,467.28

2019

S/. 4,340.22
S/. 815.27
S/. 2,081.85

Cantidad

S/. 3,801.15

2018

S/. 4,293.00
S/. 806.40
S/. 2,059.20

TO DE MANO DE OBRA DIRECTA 2017-2019:

2019
S/. 18,280.50
S/. 37,200.00

2017

PRESUPUESTO
Costos Directos:
SEXO

CABALLERO

DAMA

BORDADOS CON ESTAMPADO.

CABALLERO

DAMAS

BORDADOS COMPUTARIZADOS EN BASE A LANA.

TIPO

PRODUCTOS
SEGN TAMAO
CANTIDADCOSTO UNIT.
De 40 cm
10
S/. 350.00
bordado
FUSTANES
De 30 cm
10
S/. 300.00
bordado
De 80 cm
5
S/. 150.00
bordado
MANTA
De 70cm
5
S/. 120.00
bordado
De 50cm
ANACO
10
S/. 90.00
bordado
De 30cm
CRUZES
10
S/. 70.00
bordado
Largo
10
S/. 90.00
PANTALN
Corto
10
S/. 70.00
Grande
5
S/. 70.00
CHALECO
Chico
5
S/. 60.00
FAJA
Pequeo
6
S/. 30.00
PAUELO Pequeo
2
S/. 20.00
Largo
2
S/. 50.00
ZAPATO
Pequeo
2
S/. 40.00
BOLSO
Pequeo
8
S/. 30.00
Grande
10
S/. 150.00
FUSTANES Mediano
10
S/. 100.00
Chico
10
S/. 30.00
De 80 cm
5
S/. 90.00
MANTA
De 70cm
5
S/. 50.00
ANACO
De 50cm
10
S/. 40.00
CRUZES
De 30cm
10
S/. 35.00
Largo
10
S/. 50.00
PANTALN
Corto
10
S/. 40.00
Grande
5
S/. 50.00
CHALECO
Chico
3
S/. 40.00
FAJA
Pequeo
2
S/. 20.00
PAUELO Pequeo
2
S/. 10.00
Largo
3
S/. 40.00
ZAPATO
Pequeo
3
S/. 30.00
BOLSO
Pequeo
2
S/. 20.00

TOTAL
PRESUPUESTO DE CAPITAL DE TRABAJO:
Capital de Trabajo

2014

2015

4
2016

2017

2018

Incremento de
253634.4 2789.9784 2820.6682 2851.6955 2883.0642
existencias
253634.4 256424.38 259245.05 262096.74 264979.81
Total existencias
Compra de materias
primas para un mes
253634.4 256424.38 259245.05 262096.74 264979.81
Incremento de disponible
6237
0
0
0
0
Total disponible
6237.227 6237.6145 6238.0063 6238.4023 6238.8028
. Remuneraciones de MOD
3100
3100
3100
3100
3100
. Gastos Administrativos
2470
2470
2470
2470
2470
. Gastos de ventas mensual
570
570
570
570
570
. Imprevistos
97.227 97.614497 98.006256 98.402325 98.802751
Incremento de adelantos
500
0
0
0
0
Alquiler
6000
6000
6000
6000
6000
Total capital de trabajo
260371.63 2790.3659 2821.0599 2852.0916 2883.4646

Costos Indirectos:
COSTO TOTAL

INSUMOS DE MAQUINARIA
CANTIDAD

COSTO COSTO TOTAL

S/. 3,500.00

Aceite

0.66

S/. 20.00

S/. 13.20

S/. 3,000.00

Tijera

S/. 30.00

S/. 30.00

S/. 750.00

Porta conos

S/. 50.00

S/. 250.00

S/. 600.00

Aceitero

S/. 5.00

S/. 10.00

S/. 900.00
S/. 700.00
S/. 900.00
S/. 700.00
S/. 350.00
S/. 300.00
S/. 180.00
S/. 40.00
S/. 100.00
S/. 80.00
S/. 240.00
S/. 1,500.00
S/. 1,000.00
S/. 300.00
S/. 450.00
S/. 250.00
S/. 400.00
S/. 350.00
S/. 500.00
S/. 400.00
S/. 250.00
S/. 120.00
S/. 40.00
S/. 20.00
S/. 120.00
S/. 90.00
S/. 40.00
#########
Semanas
2019

TOTAL

S/. 303.20

264979.81
0
0
6239
0
0
0
0
0
500
6000
271718.61

GASTOS DE ADMINISTRACIN:
Sueldos
Administrador
Contador
SUB TOTAL

Mensual
S/. 1,000.00
S/. 750.00
S/. 1,750.00

Meses
12
12
S/. 24.00

tiles de oficina

S/. 50.00

12

Luz
S/. 120.00
Agua
S/. 50.00
Alquiler de local S/. 500.00
SUB TOTAL
S/. 720.00
TOTAL
GASTOS

S/. 2,470.00

2015
#########
S/. 9,000.00
#########

S/. 600.00
S/. 1,440.00
12
S/. 600.00
12
S/. 6,000.00
12
S/. 48.00 S/. 8,640.00
S/. 72.00

#########

PRESUPUESTO DE GASTOS DE ADMINISTRACIN:

Descripcin
Sueldos
Suministros
Servicios pblicos
Alquileres
TOTAL

2014
0
0
0
0
0

2015
#########
S/. 600.00
S/. 2,040.00
S/. 6,000.00
29640

2016
#########
S/. 600.00
S/. 2,040.00
S/. 6,000.00
29640

2017
#########
S/. 600.00
S/. 2,040.00
S/. 6,000.00
29640

2018
#########
S/. 600.00
S/. 2,040.00
S/. 6,000.00
29640

2019
#########
S/. 600.00
S/. 2,040.00
S/. 6,000.00
29640

GASTOS DE VENTA:
Costo de Mano de Obra Indirecta 2015-2017:
Mano de
obra
Mecnico

Cantidad

Meses

12

Costo de Mano de Obra Indirecta 2018-2

S/. 320.00

Mano de
obra
Mecnico

Cantidad
1

GASTOS DE VENTAS 2015-2019:

Gastos de
ventas
Publicidad

Cantidad

Meses

250

12

PRESUPUESTO DE GASTOS DE VENTA:

Gastos de
ventas
Mecnico
Publicidad
TOTAL

2014
0
0
0

2015

2016

2017

2018

2019

S/. 3,840.00 S/. 3,840.00 S/. 3,840.00 S/. 3,840.00 S/. 3,840.00
S/. 3,000.00 S/. 3,000.00 S/. 3,000.00 S/. 3,000.00 S/. 3,000.00
6840
6840
6840
6840
6840

no de Obra Indirecta 2018-2019:

Meses
12

PRESUPUESTO DE INVERSIN FIJA:

Muebles y enseres
Cantidad
Estan
1
Exhibidor
2
Escritorio
1
Bancas
4
TOTAL
Maquinaria
Cantidad
Mquina computarizada de
8 cabezales, 12 agujas
1
marca SWF.
Mquina de cocer Unstars.
1
Computadora Core I3 DELL.
1
Mquina Estampados JEMSI.
1
TOTAL

Costo Unit.
S/. 250.00
S/. 950.00
S/. 500.00
S/. 50.00

Costo Total
S/. 250.00
S/. 1,900.00
S/. 500.00
S/. 200.00
S/. 2,850.00

Costo Unit. Costo Total

######### ##########
S/. 1,200.00 S/. 1,200.00
S/. 1,250.00 S/. 1,250.00
######### ##########
##########

PRESUPUESTO DE INVERSIN FIJA TANGIBLE:

INVERSIN
Obras civiles
Diseo y decoracin
Maquinarias
Muebles y Enseres
TOTAL FIJO TANGIBLE

MONTO
S/. 200.00
S/. 400.00
##########
S/. 2,850.00
##########

Diseo y decoracin

DATOS:
DATOS
Costo Total
S/. 1,000.00
Diseo y decoracin
Obras civiles S/. 2,500.00

ESTUDIOS PREVIOS:
DATOS
Estudios previos
TOTAL

Costo Total
S/. 1,000.00
S/. 1,000.00

CONSTITUCIN DE LA EMPRESA:
CONCEPTO
Costo Total
Bsqueda de nombres en registros pblicos. S/. 4.00
S/. 14.00
Reserva de preferencia registral.
Minuta de constitucin.
S/. 200.00
Escritura Pblica.
Registros pblicos.
S/. 0.00
Registro nico del contribuyente.
S/. 32.00
Legislacin de los libros de planillas.
S/. 270.30
Licencia de funcionamiento.
S/. 170.00
Registro Sanitario.
S/. 605.00
Registro de marca, lema y nombre comercial.
S/. 1,295.30
TOTAL
PRESUPUESTO DE INVERSIN FIJA INTANGIBLE:
INVERSIN FIJA INTANGIBLE
Estudios previos.
Constitucin de la empresa.
TOTAL

Costo Total
S/. 1,000.00
S/. 1,295.30
S/. 2,295.30

ESTRUCTURA DE FINANCIAMIENTO:
% de Inversin
50%
30%
20%
100%

Tipo de financiamiento Monto $

Capital propio
193971.6665
Banco de Crdito
116382.9999
Cja Huancayo
77588.6666
TOTAL
387943.333

COSTO PROMEDIO PONDERADO DE CAPITAL:

i1 (B CREDITO)
i2 (CAJA HUANCAYO)
cok
D1
D2
P
F
CPPC

20%
41%
26%
116383
77589
193972
387943
26.529%

PROGRAMA DE SERVICIO A LA DEUDA (BANCO DE CRDITO):

Monto
116383
Tasa Efectiva Anual
20%
Plazo de amortizacin(aos)
5
Cuota
Constantes
AOS

2014
2015
2016

2017
2018
2019

CUOTA

S/. 38,916.11
S/. 38,916.11
S/. 38,916.11
S/. 38,916.11
S/. 38,916.11

AMORTIZACION

S/. 15,639.51
S/. 18,767.42
S/. 22,520.90
S/. 27,025.08
S/. 32,430.09

PRINCIPAL

S/. 116,383.00
S/. 100,743.49
S/. 81,976.07
S/. 59,455.17
S/. 32,430.09
S/. 0.00

PROGRAMA DE SERVICIO A LA DEUDA (CAJA HUANCAYO):

Monto
77588.67
Tasa Efectiva Anual
41%
Plazo de amortizacin(aos)
2
Cuota
Constantes
AOS

CUOTA

2014
2015

S/. 63,954.44

2016

S/. 63,954.44

AMORTIZACION

S/. 32,205.16
S/. 45,383.51

PRINCIPAL

S/. 77,588.67
S/. 45,383.51
S/. 0.00

PRESUPUESTO DE INVERSIONES:
Descripcin
2014
INVERSIN FIJA 127571.71
TANGIBLE
122775
. Obras civiles
200
. Diseo y decoracin 400
. Maquinaria y equipo 119325
. Muebles y enseres 2850
INTANGIBLE
4796.706
. Estudios y proyectos 1000
. Gastos de Constitucin
1295.3
Imprevistos (2%) 2501.406
CAPITAL DE TRABAJO
260371.63
Disponible
6237
Existencias
253634.4
Adelantos
500
TOTAL INVERSIONES387943.33

2015
0
0
0
0
0
0
0
0
0
0
2790.3659
0
2789.9784
0
2790.3659

2016
0
0
0
0
0
0
0
0
0
0
2821.0599
0
2820.6682
0
2821.0599

2017
0
0
0
0
0
0
0
0
0
0
2852.0916
0
2851.6955
0
2852.0916

2018
0
0
0
0
0
0
0
0
0
0
2883.4646
0
2883.0642
0
2883.4646

2019
0
0
0
0
0
0
0
0
0
0
271718.61
6239
264979.81
500
271718.61

DEPRECIACIN:

Detalle

2014

Obras civiles,
diseo y
decoracin
Maquinaria y
equipo y
Muebles
enseres
TOTAL

2015

2016

2017

2018

2019

18

18

18

18

18

11933
285
12236

11933
285
12236

11933
285
12236

11933
285
12236

11933
285
12236

2015

2016

2017

2018

2019

VALOR RESIDUAL:
Detalle
Obras civiles,
diseo y
decoracin
Maquinaria y
equipo y
Muebles
enseres
TOTAL

2014

510
59663
1425
61598

AMORTIZACIN DE INTANGIBLES:
Detalle
Amortizacion de
intangibles

2014

2015

2016

2398

2398

2017

2018

2019

DEPRECIACION
ACUMULADA AL 2018
90
59663
1425
61178

TOTAL AMORT.
4797

FLUJO DE CAJA OPERATIVO (COSTEO POR ABSORCIN):

INGRESOS
Ingresos extraordinarios
TOTAL INGRESOS
EGRESOS
Costo de produccin
Gastos Administrativos
Gastos de Ventas
Gastos financieros
Depreciacin
Amortizacion de
intangibles
TOTAL
EGRESOS
UTILIDADES ANTES DE
IMPUESTOS
Impuestos
UTILIDAD NETA
Depreciacin y amort. de
intang.
FLUJO OPERATIVO

2014
0
0
0

2015
550118.64
0
550118.64

2016
556169.95
0
556169.95

2017
562287.82
0
562287.82

2018
568472.98
0
568472.98

0
0
0
0
0
0
0

59503
29640
6840
55026
12236
2398
165643

59740
29640
6840
38720
12236
2398
149574

59980
29640
6840
16395
12236
0
125091

60222
29640
6840
11891
12236
0
120829

0
0
0

384476
11534.28
372942

406596
12197.892
394399

437197
13115.918
424081

447644
13429.327
434215

14634

14634

12236

12236

387576

409032

436317

446450

FLUJO DE CAJA OPERATIVO (COSTEO DIRECTO):

2014
INGRESOS
Ingresos extraordinarios
TOTAL INGRESOS
COSTO VARIABLE
Materia directa
Otros gastos directos
(excp. Deprec y amort.)
Imprevistos varios (2% del
total)
COSTO VARIABLE
TOTAL FIJO
COSTO
Mano de obra directa
Gastos de administracin

0
0
0

2015
550119
0
550119

2016
556170
0
556170

2017
562288
0
562288

2018
568473
0
568473

17498

17690

17885

18082

3638

3678

3719

3760

0
0

1167
22303

1171
22540

1176
22780

1181
23022

37200

37200

37200

37200

29640

29640

29640

29640

Gastos de ventas
Depreciacin
Amortizacion de
intangibles
COSTO
FIJO TOTAL
Gastos financieros
UTILIDADES
ANTES DE
IMPUESTOS
Impuestos
UTILIDAD NETA

0
0
0
0
0
0
0
0

6840
12236
2398
88314
55026
384476
11534
372942

6840
12236
2398
88314
38720
406596
12198
394399

6840
12236
0
85916
16395
437197
13116
424081

6840
12236
0
85916
11891
447644
13429
434215

Depreciacin y amort. de
intang
FLUJO OPERATIVO

0
0

14634
387576

14634
409032

12236
436317

12236
446450

2019
574726.19
0
574726.19
60467
29640
6840
6486
12236
0
115669
459057
13771.722
445286
12236
457521

2019
574726
0
574726
18281
3801
1186
23267
37200
29640
6840
12236
0
85916
6486
459057
13772
445286

12236
457521

ESTADO DE GANACIAS Y PRDIDAS PROYECTADO (COSTEO POR ABSORCIN):

2014

2015

2016

2017

VENTAS NETAS

550119

556170

562288

Costo de ventas

59503

59740

59980

490616

496430

502308

51114

51114

48716

29640

29640

29640

Gastos de ventas
Depreciacin y
amortizacin
UTILIDAD OPERATIVA
(UAII)
Gastos financieros

6840

6840

6840

14634

14634

12236

439502

445316

453592

55026

38720

16395

UTILIDAD ANTES DE
IMPUESTOS
Impuestos

384476

406596

437197

115343
269133

121979
284617

131159
306038

UTILIDAD BRUTA
Gastos operativos
Gastos de administracin

UTILIDAD NETA

ESTADO DE GANACIAS Y PRDIDAS PROYECTADO (COSTEO DIRECTO):

2014
VENTAS NETAS
Costos variables
INGRESO
BRUTO
MARGINAL
Costos fijos
UTILIDAD OPERATIVA
Gastos financieros
UTILIDAD ANTES DE
IMPUESTOS
Impuestos
UTILIDAD NETA

0
0
0
0
0
0
0
0
0

2015
550119
22303
527816
88314
439502
55026
384476
115343
269133

2016
556170
22540
533630
88314
445316
38720
406596
121979
284617

2017
562288
22780
539508
85916
453592
16395
437197
131159
306038

ABSORCIN):
2018

2019

568473

574726

60222

60467

508251

514259

48716

48716

29640

29640

6840

6840

12236

12236

459535

465543

11891

6486

447644

459057

134293
313351

137717
321340

2018
568473
23022
545451
85916
459535
11891
447644
134293
313351

2019
574726
23267
551459
85916
465543
6486
459057
137717
321340

FLUJO DE CAPITAL:
MOMENTO
Inversin activo
fijo
Valor residual
Capital de
trabajo

2014

2015

2016

2017

2018

-127572
0

0
0

0
0

0
0

0
0

0
61598

-260372

-2790

-2821

-2852

-2883

-271719

Recuperacin de
capital de trabajo
FLUJO DE
CAPITAL

2019

271719
-387943

-2790

-2821

-2852

-2883

61598

FLUJO ECONMICO:
MOMENTO
Flujo de
capital
Flujo
operativo
Flujo
42583
econmico
VALOR
ACTUAL
DE CADA

2014
-387943
0

2015
-2790
387576

2016
-2821
409032

2017
-2852
436317

2018
-2883
446450

-387943

384785

406211

433465

443567

-387943

-307892

384785

406211

433465

969841
812575
688169
558894
VANE
S/.
729,444.85
TIRE
101.1%
BC
2.88
B
S/.
1,117,388.18
C
S/.
387,943.33
PRI
-15.12 EL PRI ES LIGERAMENTE INFERIOR A 3MESES.
2 MESES Y 29 DAS.
EN UNA AO
PROPORCIN QUE FALTA DEL SIGUIENTE FLUJO

0
-1.26 AO
-15.12 MES
-513.6 DAS

TUR E
EQUIVALENTE FUTURO DE LOS INGRESOS (F) 3548598
EQUIVALENTE PRESENTE DE LOS EGRESOS (P) 387943

2019
61598
457521
519119
443567
519119
COK

26%

FLUJO FINANCIERO:
MOMENTO
Flujo Econmico
Prstamo
Amortizacin + intereses
Efecto tributario del inters
Flujo Financiero
VALOR ACTUAL DE CADA FLUJO
VANF
TIRF
BC
B
C
PRI
2 MESES Y 11 DAS.

2014
-387943
193972
0

2015
384785
146127
-102871

2016
406211
81976
-102871

2017
433465
59455
-38916

16508

11616

-193972
-193972

428042
401825
465620
338296
317576
367995
1097093
813963
745436
S/. 946,798.75 beneficio real, obtenemos ___ una vez cubiertos los costos de
218.7% retorno
rentabilidd tasa de rendimiento real del proyec
5.9
S/. 1,140,770.42
S/.
193,971.67
6.880546251 EL PRI ES LIGERAMENTE INFERIOR A 3 MESES.
544578
-523286 -6.2025493

EN UN AO
0
PROPORCIN QUE FALTA DEL SIGUIENTE FLUJO
0.57337885 AO
6.88054625 MES
146.416388 DAS

TUR E
80%
EQUIVALENTE FUTURO DE LOS INGRESOS (F) 3699518
EQUIVALENTE PRESENTE DE LOS EGRESOS (P) 193972

2018
443567
32430
-38916
4919

2019
519119
0
-38916 negativo
3567

441999
483770
349327
382340
559257
483770
_ una vez cubiertos los costos de capital
sa de rendimiento real del proyecto
CPPC

NFERIOR A 3 MESES.

27%

p
RECESION
0.25
NORMALIDAD 0.50
PROSPERIDAD 0.25

TURE

0.30
1.13
0.37

Resultados Probabilidad
posibles Rendimientos
Valor estimado
A
Recesin
0.25
0.30
0.08
Normalidad
0.50
1.13
0.56
Prosperidad
0.25
0.37
0.09
k
0.73

i
Recesin
Normalidad
Prosperidad

Clculo de la desviacin estndar

0
ki
pi
(ki-k)
k
0.30
0.73
0.25
-0.430464
1.13
0.73
0.50
0.397314
0.37
0.73
0.25
-0.364164

RENTABILIDAD ESPERADA
Fluctuara entre:-0.065146

1.5268746

a2

(ki-k) pi
0.046325
0.078929
0.033154
0.158408

0.398005

CV
1.8363186