TABLA DE CO

1 INVERSION
2 FINANCIAMIENTO
3 AMORTIZACION
4 INGRESO POR VENTAS
5 PLANILLA DE EMPLEADOS
6 GASTOS INDIRECTOS
7 DEPRECIACION
8 PRESUPUESTO DE GASTOS
9 ESTADO GANANCIAS Y PERDIDAS
10 ORGANIGRAMA
A DE CONTENIDO
10 11 BALANCE GENERAL
11 12 FLUJO DE CAJA VAN TIR VANF TIRF
12 13 COSTO BENEFICIO
13 14 PUNTO DE EQUILIBRIO
14 15 PRINCIPALES RATIOS
15 16 ANLISIS DE RATIOS
16 17 INDICE DE RENTABILIDAD
ASTOS 17 18 PERIODO DE RECUPERACION DEL CA
Y PERDIDAS 18 19 LOCALIZACION
20 CROQUIS DEL NEGOCIO
 10 21
TIR VANF TIRF 11 22
12 23
13 24
14 25
15 26
16 27
RACION DEL CAPITAL 17 28
18 29
30
TECNICAS DE PROYECCION DE MERCADO
DETERMINACION DEL TAMAO
ESTUDIO LEGAL
ANALISIS DE RIESGO
ANALISIS DE SENSIBILIDAD
ESTRUCTURA DE MERCADO
RATIOS DE COMPETITIVIDAD
APALANCAMIENTO OPERATIVO-RIESGO OPERATIVO
APALANCAMIENTO OPERATIVO
 ESTRUCTURA DE LA INVERSION

RUBRO VALOR UNITARIO CANT.

I. ACTIVO FIJO

A. TANGIBLES

Maquinaria y/o Equipos

Computadora S/. 1,500.00 2

Impresora 3 en 1 (MULTIFUNCIONAL) S/. 649.00 1
Celular S/. 120.00 2

Muebles y enseres
Escritorio S/. 550.00 1
Silla Ejecutiva S/. 150.00 1
Silla de Trabajo S/. 75.00 4
Estante (archibador) S/. 170.00 1
ESTANTE PARA IMPRESORA S/. 80.00 1
Mesa de Trabajo S/. 700.00 2
Otros

TOTAL TANGIBLES

B. INTANGIBLES

LIC. DE FUNCIONAMIENTO S/. 180.00 1

LIC. DE PUBLICIDAD S/. 150.00 1
SUNAT (GRATUITO) S/. 0.00 1
ELABORACION DE PLAN DE NEGOCIOS S/. 3,500.00 1
SEPARACION DE NOMBRE COMERCIAL S/. 18.00 1
ELABORACION DE ESTATUTO S/. 300.00 1
NOTARIA S/. 400.00 1
INSCRIPCION DE REGUSTROS PUBLICOS S/. 300.00 1
DEFENSA CIVIL S/. 200.00 1
EXTINTOR S/. 120.00
BOTIQUIN S/. 25.00
DOMINIO DE SITIO WEB S/. 1,200.00 1
TOTAL INTANGIBLES

TOTAL ACTIVO FIJO

II. CAPITAL DE TRABAJO

Reclutamiento S/. 1,700.00
Mano de obra (CONTRATADO) S/. 1,700.00 1
Selccin S/. 125.00
Mano de obra (CONTRATADO - ESP. RRHH) S/. 125.00 9

Capacitaciones S/. 100.00

Mano de obra S/. 100.00 8

TOTAL COSTOS
FUENTE: ELABORACION COPIA!!!!
 INICIO
UNID. COSTO TOTAL

S/. 3,889.00

Unidad S/. 3,000.00

Unidad S/. 649.00 185
Unidad S/. 240.00 equipo 120
linea 65
S/. 2,650.00
Unidad S/. 550.00
Unidad S/. 150.00
Unidad S/. 300.00
Unidad S/. 170.00 250
Unidad S/. 80.00
Unidad S/. 1,400.00 85 estante 80
S/. 2,000.00
S/. 2,000.00

S/. 8,539.00

COMPROBANTES
DE PAGO

documento S/. 180.00

documento S/. 150.00
documento S/. 0.00
documento S/. 3,500.00
documento S/. 18.00
documento S/. 300.00
documento S/. 400.00
documento S/. 300.00
documento S/. 200.00
Unidad S/. 0.00
Unidad S/. 0.00
Unidad S/. 1,200.00
S/. 6,248.00

S/. 14,787.00

S/. 1,700.00
Unidad S/. 1,700.00
 S/. 3,625.00
Unidad S/. 1,125.00

S/. 2,500.00

S/. 800.00
Unidad S/. 800.00
S/. 6,125.00

S/. 20,912.00
S/. 100.00 1 millar S/. 100.00
 DEPRECIACION DE MAQUINARIA MUEBLES Y ENSERES

CANT. UNID. DESCRIPCION VALOR UNITARIO TOTAL

MAQUINARIA Y EQUIPOS
0 Unidad 0 S/. 0.00 S/. 0.00
2 Unidad Computadora S/. 1,500.00 S/. 3,000.00

1 Impresora 3 en 1 (MULTIFUNCIONAL)
Unidad S/. 649.00 S/. 649.00
3 Unidad Celular S/. 120.00 S/. 360.00
0 Unidad 0 S/. 0.00 S/. 0.00
Muebles y enseres
1 Unidad Escritorio S/. 550.00 S/. 550.00
1 Unidad Silla Ejecutiva S/. 150.00 S/. 150.00
4 Unidad Silla de Trabajo S/. 75.00 S/. 300.00
2 Unidad Arcivadores S/. 170.00 S/. 340.00
1 Unidad Mesa de Trabajo S/. 700.00 S/. 700.00
Otros
1 Unidad Extintor 180 S/. 180.00
1 Unidad Botiquin 50 S/. 50.00
DEPRECIACION MENSUAL
MUEBLES Y ENSERES
INICIO
TASA DE VIDA UTIL
DEPRECIACION MES
DEPRECIACION (MESES)

S/. 83.52
20% 60 S/. 0.00
25% 48 S/. 62.50

48 S/. 13.52
25%
25% 48 S/. 7.50
20% 60 S/. 0.00
S/. 17.00
10% 120 S/. 4.58
10% 120 S/. 1.25
10% 120 S/. 2.50
10% 120 S/. 2.83
10% 120 S/. 5.83
S/. 1.92
10% 120 S/. 1.50
10% 120 S/. 0.42
S/. 102.44
INICIO
 FUENTES DE FINANCIAMIENTO

DESTINO
FUENTE
INVERSION FIJA KW TOTAL %

APORTE PROPIO S/. 5,000.00 S/. 5,000.00 S/. 10,000.00 28%

PRESTAMO S/. 9,787.00 S/. 15,912.00 S/. 25,699.00 72%

TOTAL S/. 14,787.00 S/. 20,912.00 S/. 35,699.00 100%

FUENTE: ELABORACION PROPIA
INICIO
 GASTOS INDIRECTOS

RUBRO VALOR UNITARIO CANT. UNID. COSTO TOTAL

Gastos Administrativos 750.00

Alquiler de local 700.00 1 Unidad 700.00

Mantenimiento de Local 50.00 1 Unidad 50.00

Gastos de venta 430.00
Merchandising 400.00 1 Unidad 400.00
Tarjetas 30.00 1 ciento 30.00
TOTAL COSTOS INDIRECTOS 1180.00
 INICIO
600
 PRESTAMO
MONTO S/. 25,699.00
TEA 13%
PLAZO 24.00
SEG DESG 0.638
TEM 0.53
TEM SEG DES 0.027
TEM TOTAL 3.0%
CUOTA 1517.46

CRONOGRAMA DE PAGOS

MES SALDO AMORT. INTERES CUOTA

0 25699.00 0.00 0.00 0.00
1 24952.51 746.49 770.97 1517.46
2 24183.63 768.88 748.58 1517.46
3 23391.68 791.95 725.51 1517.46
4 22575.97 815.71 701.75 1517.46
5 21735.79 840.18 677.28 1517.46
6 20870.40 865.39 652.07 1517.46
7 19979.05 891.35 626.11 1517.46
8 19060.96 918.09 599.37 1517.46
9 18115.33 945.63 571.83 1517.46
10 17141.33 974.00 543.46 1517.46
11 16138.11 1003.22 514.24 1517.46
12 15104.80 1033.32 484.14 1517.46
13 14040.48 1064.32 453.14 1517.46
14 12944.24 1096.25 421.21 1517.46
15 11815.11 1129.13 388.33 1517.46
16 10652.10 1163.01 354.45 1517.46
17 9454.20 1197.90 319.56 1517.46
18 8220.37 1233.83 283.63 1517.46
19 6949.52 1270.85 246.61 1517.46
20 5640.55 1308.97 208.49 1517.46
21 4292.30 1348.24 169.22 1517.46
22 2903.61 1388.69 128.77 1517.46
23 1473.26 1430.35 87.11 1517.46
24 0.00 1473.26 44.20 1517.46
25,699.00 10,720.03 36,419.03
INICIO
COSTO DEL SERVICIO Precio del Servicio Cant. Diaria
Reclutamiento 300
Selccin 700 0
Capacitaciones 200
TOTAL

50000
1,562.50 COP
Cant. Mensual Cant. Anual Servicio T
2 24 7200
1 12 8400
1 12 2400
Err:522 Err:522 Err:522
PROYECCION DE SERVICIOS REALIZADOS

SERVICIO Mes 1 Mes 2 Mes 3

Reclutamiento 1 1 1
Selccin 9 9 9
Capacitaciones 8 8 8
TOTAL DE SERVICIOS
PROYECCION DE VENTAS

SERVICIO P. U. Mes 1 Mes 2

Reclutamiento S/. 300.00 S/. 300.00 S/. 300.00
Selccin S/. 700.00 S/. 6,300.00 S/. 6,300.00
Capacitaciones S/. 200.00 S/. 1,600.00 S/. 1,600.00
TOTAL VENTAS S/. 8,200.00 S/. 8,200.00

INICIO
 Mes 4 Mes 5 Mes 6 Mes 7 Mes 8
1 1 1 1 1
9 9 9 9 9
8 8 8 8 8

Mes 3 Mes 4 Mes 5 Mes 6 Mes 7

S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00
S/. 6,300.00 S/. 6,300.00 S/. 6,300.00 S/. 6,300.00 S/. 6,300.00
S/. 1,600.00 S/. 1,600.00 S/. 1,600.00 S/. 1,600.00 S/. 1,600.00
S/. 8,200.00 S/. 8,200.00 S/. 8,200.00 S/. 8,200.00 S/. 8,200.00
 Mes 9 Mes 10 Mes 11 Mes 12 Mes 13
1 1 1 1 1
9 9 9 9 9
8 8 8 8 8

Mes 8 Mes 9 Mes 10 Mes 11 Mes 12

S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00
S/. 6,300.00 S/. 6,300.00 S/. 6,300.00 S/. 6,300.00 S/. 6,300.00
S/. 1,600.00 S/. 1,600.00 S/. 1,600.00 S/. 1,600.00 S/. 1,600.00
S/. 8,200.00 S/. 8,200.00 S/. 8,200.00 S/. 8,200.00 S/. 8,200.00
 Mes 14 Mes 15 Mes 16 Mes 17 Mes 18
1 1 1 1 1
9 9 9 9 9
8 8 8 8 8

Mes 13 Mes 14 Mes 15 Mes 16 Mes 17

S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00
S/. 6,300.00 S/. 6,300.00 S/. 6,300.00 S/. 6,300.00 S/. 6,300.00
S/. 1,600.00 S/. 1,600.00 S/. 1,600.00 S/. 1,600.00 S/. 1,600.00
S/. 8,200.00 S/. 8,200.00 S/. 8,200.00 S/. 8,200.00 S/. 8,200.00
 Mes 19 Mes 20 Mes 21 Mes 22 Mes 23
1 1 1 1 1
9 9 9 9 9
8 8 8 8 8

Mes 18 Mes 19 Mes 20 Mes 21 Mes 22

S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00
S/. 6,300.00 S/. 6,300.00 S/. 6,300.00 S/. 6,300.00 S/. 6,300.00
S/. 1,600.00 S/. 1,600.00 S/. 1,600.00 S/. 1,600.00 S/. 1,600.00
S/. 8,200.00 S/. 8,200.00 S/. 8,200.00 S/. 8,200.00 S/. 8,200.00
 Mes 24 TOTAL
1 24
9 216
8 192

Mes 23 Mes 24 TOTAL

S/. 300.00 S/. 300.00 S/. 7,200.00
S/. 6,300.00 S/. 6,300.00 S/. 151,200.00
S/. 1,600.00 S/. 1,600.00 S/. 38,400.00
S/. 8,200.00 S/. 8,200.00 S/. 196,800.00
 MANO DE OBRA DIRECTA
SNP

DESCRIPCION CANTIDAD SUELDO MES 13%

Administrativo 1 S/. 1,500.00

Reclutador 1 S/. 2,000.00 S/. 256.00
TOTAL PLANILLA S/. 3,500.00 S/. 256.00
APORTES A PAGAR %
AFP 0.1279 191.85
ESSALUD 0.085 1,308.15

MANO DE OBRA INDIRECTA

DESCRIPCION CANTIDAD SUELDO MES

Gerente Gral. 1 S/. 1,500.00

TOTAL PLANILLA S/. 1,500.00

APORTES A PAGAR %
AFP 0.125
ESSALUD 0.085
MANO DE OBRA DIRECTA
Aporte Obligt Comision Comision Mixta APORTACION

10% 1.60% 1.19% Total Dscto Neto A pagar ESSALUD 9%

S/. 150.00 S/. 24.00 S/. 17.85 S/. 191.85 S/. 1,308.15 S/. 30.00
S/. 256.00 S/. 1,744.00 S/. 30.00
S/. 150.00 S/. 24.00 S/. 17.85 S/. 447.85 S/. 3,052.15 S/. 60.00

afp
neto a pagar

MANO DE OBRA INDIRECTA

APORTACION

S/. 315.00

S/. 315.00
 INICIO

TOTAL GASTO

S/. 1,530.00 135 S/.1,635.00 1635

S/. 2,030.00 180 S/.2,180.00 2180
S/. 3,560.00 S/.3,815.00 3815

SUELDO MES
TOTAL

S/. 1,815.00

S/. 1,815.00
PRESUPUESTO DE GASTOS

CONCEPTO 1 2 3

GASTOS OPERATIVOS S/. 6,860.00 S/. 6,860.00 S/. 6,860.00

A.- COSTOS DIRECTOS S/. 6,060.00 S/. 6,060.00 S/. 6,060.00
I. MATERIALES USADOS S/. 2,500.00 S/. 2,500.00 S/. 2,500.00
Reposicion de implementos S/. 2,500.00 S/. 2,500.00 S/. 2,500.00

II. MANO DE OBRA DIRECTA S/. 3,560.00 S/. 3,560.00 S/. 3,560.00
Sueldos S/. 3,560.00 S/. 3,560.00 S/. 3,560.00
Gratificaciones

B.- COSTOS INDIRECTOS S/. 800.00 S/. 800.00 S/. 800.00

Materiales Indirectos fact.papel. S/. 100.00 S/. 100.00 S/. 100.00
Alquiler del local S/. 700.00 S/. 700.00 S/. 700.00

GASTOS DE OPERACIN
A.- GASTOS DE VENTAS S/. 430.00 S/. 400.00 S/. 400.00
Merchandising S/. 400.00 S/. 400.00 S/. 400.00
Tarjetas S/. 30.00

B.- GASTOS ADMINISTRACION S/. 3,662.44 S/. 3,662.44 S/. 3,662.44

Planilla de Empleados S/. 3,560.00 S/. 3,560.00 S/. 3,560.00
Gratificaciones
Depreciacin S/. 102.44 S/. 102.44 S/. 102.44

INICIO
 4 5 6 7 8 9 10

S/. 6,860.00 S/. 6,860.00 S/. 6,860.00 S/. 10,420.00 S/. 6,860.00 S/. 6,860.00 S/. 6,860.00
S/. 6,060.00 S/. 6,060.00 S/. 6,060.00 S/. 9,620.00 S/. 6,060.00 S/. 6,060.00 S/. 6,060.00
S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00
S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00

S/. 3,560.00 S/. 3,560.00 S/. 3,560.00 S/. 7,120.00 S/. 3,560.00 S/. 3,560.00 S/. 3,560.00
S/. 3,560.00 S/. 3,560.00 S/. 3,560.00 S/. 3,560.00 S/. 3,560.00 S/. 3,560.00 S/. 3,560.00
S/. 3,560.00

S/. 800.00 S/. 800.00 S/. 800.00 S/. 800.00 S/. 800.00 S/. 800.00 S/. 800.00
S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00
S/. 700.00 S/. 700.00 S/. 700.00 S/. 700.00 S/. 700.00 S/. 700.00 S/. 700.00

S/. 430.00 S/. 400.00 S/. 400.00 S/. 430.00 S/. 400.00 S/. 400.00 S/. 430.00
S/. 400.00 S/. 400.00 S/. 400.00 S/. 400.00 S/. 400.00 S/. 400.00 S/. 400.00
S/. 30.00 S/. 30.00 S/. 30.00

S/. 3,662.44 S/. 3,662.44 S/. 3,662.44 S/. 7,222.44 S/. 3,662.44 S/. 3,662.44 S/. 3,662.44
S/. 3,560.00 S/. 3,560.00 S/. 3,560.00 S/. 3,560.00 S/. 3,560.00 S/. 3,560.00 S/. 3,560.00
S/. 3,560.00
S/. 102.44 S/. 102.44 S/. 102.44 S/. 102.44 S/. 102.44 S/. 102.44 S/. 102.44
 11 12 13 14 15 16 17

S/. 6,860.00 S/. 10,420.00 S/. 6,860.00 S/. 6,860.00 S/. 6,860.00 S/. 6,860.00 S/. 6,860.00
S/. 6,060.00 S/. 9,620.00 S/. 6,060.00 S/. 6,060.00 S/. 6,060.00 S/. 6,060.00 S/. 6,060.00
S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00
S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00

S/. 3,560.00 S/. 7,120.00 S/. 3,560.00 S/. 3,560.00 S/. 3,560.00 S/. 3,560.00 S/. 3,560.00
S/. 3,560.00 S/. 3,560.00 S/. 3,560.00 S/. 3,560.00 S/. 3,560.00 S/. 3,560.00 S/. 3,560.00
S/. 3,560.00

S/. 800.00 S/. 800.00 S/. 800.00 S/. 800.00 S/. 800.00 S/. 800.00 S/. 800.00
S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00
S/. 700.00 S/. 700.00 S/. 700.00 S/. 700.00 S/. 700.00 S/. 700.00 S/. 700.00

S/. 400.00 S/. 400.00 S/. 430.00 S/. 400.00 S/. 400.00 S/. 430.00 S/. 400.00
S/. 400.00 S/. 400.00 S/. 400.00 S/. 400.00 S/. 400.00 S/. 400.00 S/. 400.00
S/. 30.00 S/. 30.00

S/. 3,662.44 S/. 7,222.44 S/. 3,662.44 S/. 3,662.44 S/. 3,662.44 S/. 3,662.44 S/. 3,662.44
S/. 3,560.00 S/. 3,560.00 S/. 3,560.00 S/. 3,560.00 S/. 3,560.00 S/. 3,560.00 S/. 3,560.00
S/. 3,560.00
S/. 102.44 S/. 102.44 S/. 102.44 S/. 102.44 S/. 102.44 S/. 102.44 S/. 102.44
 18 19 20 21 22 23 24

S/. 6,860.00 S/. 10,420.00 S/. 6,860.00 S/. 6,860.00 S/. 6,860.00 S/. 6,860.00 S/. 10,420.00
S/. 6,060.00 S/. 9,620.00 S/. 6,060.00 S/. 6,060.00 S/. 6,060.00 S/. 6,060.00 S/. 9,620.00
S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00
S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00

S/. 3,560.00 S/. 7,120.00 S/. 3,560.00 S/. 3,560.00 S/. 3,560.00 S/. 3,560.00 S/. 7,120.00
S/. 3,560.00 S/. 3,560.00 S/. 3,560.00 S/. 3,560.00 S/. 3,560.00 S/. 3,560.00 S/. 3,560.00
S/. 3,560.00 S/. 3,560.00

S/. 800.00 S/. 800.00 S/. 800.00 S/. 800.00 S/. 800.00 S/. 800.00 S/. 800.00
S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00
S/. 700.00 S/. 700.00 S/. 700.00 S/. 700.00 S/. 700.00 S/. 700.00 S/. 700.00

S/. 400.00 S/. 430.00 S/. 400.00 S/. 400.00 S/. 430.00 S/. 400.00 S/. 400.00
S/. 400.00 S/. 400.00 S/. 400.00 S/. 400.00 S/. 400.00 S/. 400.00 S/. 400.00
S/. 30.00 S/. 30.00

S/. 3,662.44 S/. 7,222.44 S/. 3,662.44 S/. 3,662.44 S/. 3,662.44 S/. 3,662.44 S/. 7,222.44
S/. 3,560.00 S/. 3,560.00 S/. 3,560.00 S/. 3,560.00 S/. 3,560.00 S/. 3,560.00 S/. 3,560.00
S/. 3,560.00 S/. 3,560.00
S/. 102.44 S/. 102.44 S/. 102.44 S/. 102.44 S/. 102.44 S/. 102.44 S/. 102.44
ESTADO DE PRDIDAS Y GANANCIAS

CONCEPTO 1 2 3
A. INGRESOS S/. 8,200.00 S/. 8,200.00 S/. 8,200.00
B. COSTOS S/. 6,860.00 S/. 6,860.00 S/. 6,860.00
Mano de obra directa S/. 3,560.00 S/. 3,560.00 S/. 3,560.00
Reposicion de implementos S/. 2,500.00 S/. 2,500.00 S/. 2,500.00
Costos Indirectos S/. 800.00 S/. 800.00 S/. 800.00
C. UTILIDAD BRUTA S/. 1,340.00 S/. 1,340.00 S/. 1,340.00
Administracin S/. 3,560.00 S/. 3,560.00 S/. 3,560.00
Ventas S/. 430.00 S/. 400.00 S/. 400.00
D. UTILIDAD DE OPERACIN -S/. 2,650.00 -S/. 2,620.00 -S/. 2,620.00
Gastos Financieros S/. 770.97 S/. 748.58 S/. 725.51
Depreciacin equipo S/. 102.44 S/. 102.44 S/. 102.44
E. UTILIDAD ANTES DE IMPUESTOS -S/. 3,523.41 -S/. 3,471.01 -S/. 3,447.95
Impuesto a la Renta S/. 0.00 S/. 0.00 S/. 0.00
IGV -S/. 1,476.00 S/. 1,476.00 S/. 1,476.00
UTILIDAD NETA -S/. 4,999.41 -S/. 4,947.01 -S/. 4,923.95

RENTABILIDAD DE VENTAS ((UTILIDAD

NETA/INGRESOS)*100) -60.97 -60.33 -60.05

INICIO

6548.33 9074.69 11573.45

 4 5 6 7 8 9
S/. 8,200.00 S/. 8,200.00 S/. 8,200.00 S/. 8,200.00 S/. 8,200.00 S/. 8,200.00
S/. 6,860.00 S/. 6,860.00 S/. 6,860.00 S/. 10,420.00 S/. 6,860.00 S/. 6,860.00
S/. 3,560.00 S/. 3,560.00 S/. 3,560.00 S/. 7,120.00 S/. 3,560.00 S/. 3,560.00
S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00
S/. 800.00 S/. 800.00 S/. 800.00 S/. 800.00 S/. 800.00 S/. 800.00
S/. 1,340.00 S/. 1,340.00 S/. 1,340.00 -S/. 2,220.00 S/. 1,340.00 S/. 1,340.00
S/. 3,560.00 S/. 3,560.00 S/. 3,560.00 S/. 7,120.00 S/. 3,560.00 S/. 3,560.00
S/. 430.00 S/. 400.00 S/. 400.00 S/. 430.00 S/. 400.00 S/. 400.00
-S/. 2,650.00 -S/. 2,620.00 -S/. 2,620.00 -S/. 9,770.00 -S/. 2,620.00 -S/. 2,620.00
S/. 701.75 S/. 677.28 S/. 652.07 S/. 626.11 S/. 599.37 S/. 571.83
S/. 102.44 S/. 102.44 S/. 102.44 S/. 102.44 S/. 102.44 S/. 102.44
-S/. 3,454.19 -S/. 3,399.72 -S/. 3,374.51 -S/. 10,498.55 -S/. 3,321.81 -S/. 3,294.27
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 1,476.00 S/. 1,476.00 S/. 1,476.00 S/. 1,476.00 S/. 1,476.00 S/. 1,476.00
-S/. 4,930.19 -S/. 4,875.72 -S/. 4,850.51 -S/. 11,974.55 -S/. 4,797.81 -S/. 4,770.27

-60.12 -59.46 -59.15 -146.03 -58.51 -58.17

10052.23 8507.76 10897.5 13280.56 11682.79

 10 11 12 13 14 15
S/. 8,200.00 S/. 8,200.00 S/. 8,200.00 S/. 8,200.00 S/. 8,200.00 S/. 8,200.00
S/. 6,860.00 S/. 6,860.00 S/. 10,420.00 S/. 6,860.00 S/. 6,860.00 S/. 6,860.00
S/. 3,560.00 S/. 3,560.00 S/. 7,120.00 S/. 3,560.00 S/. 3,560.00 S/. 3,560.00
S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00
S/. 800.00 S/. 800.00 S/. 800.00 S/. 800.00 S/. 800.00 S/. 800.00
S/. 1,340.00 S/. 1,340.00 -S/. 2,220.00 S/. 1,340.00 S/. 1,340.00 S/. 1,340.00
S/. 3,560.00 S/. 3,560.00 S/. 7,120.00 S/. 3,560.00 S/. 3,560.00 S/. 3,560.00
S/. 430.00 S/. 400.00 S/. 400.00 S/. 430.00 S/. 400.00 S/. 400.00
-S/. 2,650.00 -S/. 2,620.00 -S/. 9,740.00 -S/. 2,650.00 -S/. 2,620.00 -S/. 2,620.00
S/. 543.46 S/. 514.24 S/. 484.14 S/. 453.14 S/. 421.21 S/. 388.33
S/. 102.44 S/. 102.44 S/. 102.44 S/. 102.44 S/. 102.44 S/. 102.44
-S/. 3,295.90 -S/. 3,236.68 -S/. 10,326.58 -S/. 3,205.58 -S/. 3,143.65 -S/. 3,110.76
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 1,476.00 S/. 1,476.00 S/. 1,476.00 S/. 1,476.00 S/. 1,476.00 S/. 1,476.00
-S/. 4,771.90 -S/. 4,712.68 -S/. 11,802.58 -S/. 4,681.58 -S/. 4,619.65 -S/. 4,586.76

-58.19 -57.47 -143.93 -57.09 -56.34 -55.94

 16 17 18 19 20 21
S/. 8,200.00 S/. 8,200.00 S/. 8,200.00 S/. 8,200.00 S/. 8,200.00 S/. 8,200.00
S/. 6,860.00 S/. 6,860.00 S/. 6,860.00 S/. 10,420.00 S/. 6,860.00 S/. 6,860.00
S/. 3,560.00 S/. 3,560.00 S/. 3,560.00 S/. 7,120.00 S/. 3,560.00 S/. 3,560.00
S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00
S/. 800.00 S/. 800.00 S/. 800.00 S/. 800.00 S/. 800.00 S/. 800.00
S/. 1,340.00 S/. 1,340.00 S/. 1,340.00 -S/. 2,220.00 S/. 1,340.00 S/. 1,340.00
S/. 3,560.00 S/. 3,560.00 S/. 3,560.00 S/. 7,120.00 S/. 3,560.00 S/. 3,560.00
S/. 430.00 S/. 400.00 S/. 400.00 S/. 430.00 S/. 400.00 S/. 400.00
-S/. 2,650.00 -S/. 2,620.00 -S/. 2,620.00 -S/. 9,770.00 -S/. 2,620.00 -S/. 2,620.00
S/. 354.45 S/. 319.56 S/. 283.63 S/. 246.61 S/. 208.49 S/. 169.22
S/. 102.44 S/. 102.44 S/. 102.44 S/. 102.44 S/. 102.44 S/. 102.44
-S/. 3,106.89 -S/. 3,042.00 -S/. 3,006.06 -S/. 10,119.05 -S/. 2,930.92 -S/. 2,891.65
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 1,476.00 S/. 1,476.00 S/. 1,476.00 S/. 1,476.00 S/. 1,476.00 S/. 1,476.00
-S/. 4,582.89 -S/. 4,518.00 -S/. 4,482.06 -S/. 11,595.05 -S/. 4,406.92 -S/. 4,367.65

-55.89 -55.10 -54.66 -141.40 -53.74 -53.26

 22 23 24
S/. 8,200.00 S/. 8,200.00 S/. 8,200.00
S/. 6,860.00 S/. 6,860.00 S/. 10,420.00
S/. 3,560.00 S/. 3,560.00 S/. 7,120.00
S/. 2,500.00 S/. 2,500.00 S/. 2,500.00
S/. 800.00 S/. 800.00 S/. 800.00
S/. 1,340.00 S/. 1,340.00 -S/. 2,220.00
S/. 3,560.00 S/. 3,560.00 S/. 7,120.00
S/. 430.00 S/. 400.00 S/. 400.00
-S/. 2,650.00 -S/. 2,620.00 -S/. 9,740.00
S/. 128.77 S/. 87.11 S/. 44.20
S/. 102.44 S/. 102.44 S/. 102.44
-S/. 2,881.21 -S/. 2,809.55 -S/. 9,886.64
S/. 0.00 S/. 0.00 S/. 0.00
S/. 1,476.00 S/. 1,476.00 S/. 1,476.00
-S/. 4,357.21 -S/. 4,285.55 -S/. 11,362.64

-53.14 -52.26 -138.57

 BALANCE GENERAL

Estado de Situacin Financiera Balance 1ER 2DO 3ER

General TRIMESTRE TRIMESTRE TRIMESTRE

1 ACTIVO/

1.1 Activo Corriente/

1.1.1 CyB Caja y Bancos/ -S/. 6,201.36 -S/. 3,675.00 -S/. 8,296.24

CxCC Cuentas por Cobrar Comerciales S/. 1,230.00 S/. 1,230.00 S/. 1,230.00

1.1.2 Exit Existencias/ S/. 2,500.00 S/. 2,500.00 S/. 2,500.00

1.1 TOTAL ACTIVO CORRIENTE/ -S/. 2,471.36 S/. 55.00 -S/. 4,566.24

1.2. Activo No Corriente/

1.2.1 IME Inmueble Maquinaria y Eq S/. 8,539.00 S/. 8,539.00 S/. 8,539.00

1.2.2 AIN Activos Intangibles (neto)/ S/. 6,248.00 S/. 6,248.00 S/. 6,248.00

1.2.3 DEPR Depreciacion Acumulada / S/. 102.44 S/. 102.44 S/. 102.44

1.2 TOTAL ACTIVO NO CORRIENTE/ S/. 14,684.56 S/. 14,684.56 S/. 14,684.56

1 TOTAL ACTIVO/ S/. 12,213.20 S/. 14,739.56 S/. 10,118.32

2 PASIVO Y PATRIMONIO

2.1 Pasivo Corriente/

2.1.1 TribxP Tributos por Pagar S/. 0.00 S/. 0.00 S/. 0.00

2.1.2 CPPC Cuentas por Pagar Comerciales/ S/. 0.00 S/. 0.00 S/. 0.00

Cuentas por Pagar a Entidades

2.1.3 CPPER S/. 2,307.32 S/. 2,521.28 S/. 2,755.07
Financieras/

2.1 TOTAL PASIVO CORRIENTE/ S/. 2,307.32 S/. 2,521.28 S/. 2,755.07

2.2 Pasivo No Corriente/

Cuentas por Pagar a Entidades

2.2.1 CPPER S/. 23,391.68 S/. 20,870.40 S/. 18,115.33
Financieras/

2.1 TOTAL PASIVO NO CORRIENTE/ S/. 23,391.68 S/. 20,870.40 S/. 18,115.33

2.3 TOTAL PASIVO/ S/. 25,699.00 S/. 23,391.68 S/. 20,870.40

2.4 PATRIMONIO NETO/

2.4.1 Capi Capital/ S/. 10,000.00 S/. 10,000.00 S/. 10,000.00

2.4.6 Util Utilidad del Ejercicio -S/. 14,870.37 -S/. 14,656.42 -S/. 21,542.62

2.4.7 ORC Utilidad de Trimestres pasados S/. 0.00 -S/. 14,870.37 -S/. 29,526.78

2.4 TOTAL PATRIMONIO NETO/ -S/. 4,870.37 -S/. 19,526.78 -S/. 41,069.41

2.5 TOTAL PASIVO Y PATRIMONIO NETO/ S/. 20,828.63 S/. 3,864.89 -S/. 20,199.01
ENERAL

4TO 5TO 6TO 7MO 8VO INICIO

TRIMESTRE TRIMESTRE TRIMESTRE TRIMESTRE TRIMESTRE

-S/. 9,817.46 -S/. 4,209.04 -S/. 1,747.49 -S/. 6,474.72 -S/. 8,061.88

S/. 1,230.00 S/. 1,230.00 S/. 1,230.00 S/. 1,230.00 S/. 1,230.00

S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00

-S/. 6,087.46 -S/. 479.04 S/. 1,982.51 -S/. 2,744.72 -S/. 4,331.88

S/. 8,539.00 S/. 8,539.00 S/. 8,539.00 S/. 8,539.00 S/. 8,539.00

S/. 6,248.00 S/. 6,248.00 S/. 6,248.00 S/. 6,248.00 S/. 6,248.00

S/. 102.44 S/. 102.44 S/. 102.44 S/. 102.44 S/. 102.44

S/. 14,684.56 S/. 14,684.56 S/. 14,684.56 S/. 14,684.56 S/. 14,684.56

S/. 8,597.10 S/. 14,205.52 S/. 16,667.07 S/. 11,939.84 S/. 10,352.68

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

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

S/. 3,010.54 S/. 3,289.69 S/. 3,594.74 S/. 3,928.07 S/. 4,292.30

S/. 3,010.54 S/. 3,289.69 S/. 3,594.74 S/. 3,928.07 S/. 4,292.30

S/. 15,104.80 S/. 11,815.11 S/. 8,220.37 S/. 4,292.30 S/. 0.00

S/. 15,104.80 S/. 11,815.11 S/. 8,220.37 S/. 4,292.30 S/. 0.00

S/. 18,115.33 S/. 15,104.80 S/. 11,815.11 S/. 8,220.37 S/. 4,292.30

S/. 10,000.00 S/. 10,000.00 S/. 10,000.00 S/. 10,000.00 S/. 10,000.00

-S/. 21,287.16 -S/. 13,888.00 -S/. 13,582.95 -S/. 20,369.63 -S/. 20,005.39

-S/. 51,069.41 -S/. 72,356.56 -S/. 86,244.56 -S/. 99,827.52 -S/. 120,197.14

-S/. 62,356.56 -S/. 76,244.56 -S/. 89,827.52 -S/. 110,197.14 -S/. 130,202.53

-S/. 44,241.23 -S/. 61,139.76 -S/. 78,012.41 -S/. 101,976.77 -S/. 125,910.23
INICIO
FLUJO ECONMICO FINANCIERO

CONCEPTO 1 2 3
INGRESOS S/. 8,200.00 S/. 8,200.00 S/. 8,200.00

COSTOS S/. 20,912.00 S/. 10,952.44 S/. 10,922.44 S/. 10,922.44

Inversin S/. 20,912.00
Costos de Produccin (1) S/. 6,860.00 S/. 6,860.00 S/. 6,860.00
Gastos de Ventas S/. 430.00 S/. 400.00 S/. 400.00
Gastos Administrativos (2) S/. 3,662.44 S/. 3,662.44 S/. 3,662.44

FLUJO ECONMICO -S/. 20,912.00 -S/. 2,752.44 -S/. 2,722.44 -S/. 2,722.44
Prstamo S/. 25,699.00
Amortizacin S/. 746.49 S/. 768.88 S/. 791.95
Intereses S/. 770.97 S/. 748.58 S/. 725.51

FLUJO FINANCIERO S/. 4,787.00 -S/. 4,269.90 -S/. 4,239.90 -S/. 4,239.90
Aporte propio S/. 10,000.00
Saldo acumulado S/. 0.00 -S/. 4,269.90 -S/. 8,509.79 -S/. 12,749.69
TIRF 90.46%
VANF S/. -114,897
TIR Err:523
VAN S/. -107,154

INICIO
 4 5 6 7 8 9
S/. 8,200.00 S/. 8,200.00 S/. 8,200.00 S/. 8,200.00 S/. 8,200.00 S/. 8,200.00

S/. 10,952.44 S/. 10,922.44 S/. 10,922.44 S/. 18,072.44 S/. 10,922.44 S/. 10,922.44

S/. 6,860.00 S/. 6,860.00 S/. 6,860.00 S/. 10,420.00 S/. 6,860.00 S/. 6,860.00
S/. 430.00 S/. 400.00 S/. 400.00 S/. 430.00 S/. 400.00 S/. 400.00
S/. 3,662.44 S/. 3,662.44 S/. 3,662.44 S/. 7,222.44 S/. 3,662.44 S/. 3,662.44

-S/. 2,752.44 -S/. 2,722.44 -S/. 2,722.44 -S/. 9,872.44 -S/. 2,722.44 -S/. 2,722.44

S/. 815.71 S/. 840.18 S/. 865.39 S/. 891.35 S/. 918.09 S/. 945.63
S/. 701.75 S/. 677.28 S/. 652.07 S/. 626.11 S/. 599.37 S/. 571.83

-S/. 4,269.90 -S/. 4,239.90 -S/. 4,239.90 -S/. 11,389.90 -S/. 4,239.90 -S/. 4,239.90

-S/. 17,019.59 -S/. 21,259.49 -S/. 25,499.38 -S/. 36,889.28 -S/. 41,129.18 -S/. 45,369.07
 10 11 12 13 14 15
S/. 8,200.00 S/. 8,200.00 S/. 8,200.00 S/. 8,200.00 S/. 8,200.00 S/. 8,200.00

S/. 10,952.44 S/. 10,922.44 S/. 18,042.44 S/. 10,952.44 S/. 10,922.44 S/. 10,922.44

S/. 6,860.00 S/. 6,860.00 S/. 10,420.00 S/. 6,860.00 S/. 6,860.00 S/. 6,860.00
S/. 430.00 S/. 400.00 S/. 400.00 S/. 430.00 S/. 400.00 S/. 400.00
S/. 3,662.44 S/. 3,662.44 S/. 7,222.44 S/. 3,662.44 S/. 3,662.44 S/. 3,662.44

-S/. 2,752.44 -S/. 2,722.44 -S/. 9,842.44 -S/. 2,752.44 -S/. 2,722.44 -S/. 2,722.44

S/. 974.00 S/. 1,003.22 S/. 1,033.32 S/. 1,064.32 S/. 1,096.25 S/. 1,096.25
S/. 543.46 S/. 514.24 S/. 484.14 S/. 453.14 S/. 421.21 S/. 388.33

-S/. 4,269.90 -S/. 4,239.90 -S/. 11,359.90 -S/. 4,269.90 -S/. 4,239.90 -S/. 4,207.01

-S/. 49,638.97 -S/. 53,878.87 -S/. 65,238.76 -S/. 69,508.66 -S/. 73,748.56 -S/. 77,955.57
 16 17 18 19 20 21
S/. 8,200.00 S/. 8,200.00 S/. 8,200.00 S/. 8,200.00 S/. 8,200.00 S/. 8,200.00

S/. 10,952.44 S/. 10,922.44 S/. 10,922.44 S/. 18,072.44 S/. 10,922.44 S/. 10,922.44

S/. 6,860.00 S/. 6,860.00 S/. 6,860.00 S/. 10,420.00 S/. 6,860.00 S/. 6,860.00
S/. 430.00 S/. 400.00 S/. 400.00 S/. 430.00 S/. 400.00 S/. 400.00
S/. 3,662.44 S/. 3,662.44 S/. 3,662.44 S/. 7,222.44 S/. 3,662.44 S/. 3,662.44

-S/. 2,752.44 -S/. 2,722.44 -S/. 2,722.44 -S/. 9,872.44 -S/. 2,722.44 -S/. 2,722.44

S/. 1,129.13 S/. 1,163.01 S/. 1,197.90 S/. 1,233.83 S/. 1,270.85 S/. 1,308.97
S/. 354.45 S/. 319.56 S/. 283.63 S/. 246.61 S/. 208.49 S/. 169.22

-S/. 4,236.02 -S/. 4,205.01 -S/. 4,203.96 -S/. 11,352.88 -S/. 4,201.77 -S/. 4,200.63

-S/. 82,191.59 -S/. 86,396.60 -S/. 90,600.56 -S/. 101,953.44 -S/. 106,155.21 -S/. 110,355.84
 COK 0.6%
22 23 24
S/. 8,200.00 S/. 8,200.00 S/. 8,200.00

S/. 10,952.44 S/. 10,922.44 S/. 18,042.44

S/. 6,860.00 S/. 6,860.00 S/. 10,420.00

S/. 430.00 S/. 400.00 S/. 400.00
S/. 3,662.44 S/. 3,662.44 S/. 7,222.44

-S/. 2,752.44 -S/. 2,722.44 -S/. 9,842.44

S/. 1,348.24 S/. 1,388.69 S/. 1,430.35

S/. 128.77 S/. 87.11 S/. 44.20

-S/. 4,229.45 -S/. 4,198.24 -S/. 11,316.99

-S/. 114,585.29 -S/. 118,783.53 -S/. 130,100.51

 EVALUACION COSTO - BENEFICIO

INGRESOS
MESES INGRESOS COSTOS 0.018
ACTUALIZADOS

0 S/. 20,912.00 1.0000 S/. 0.00

1 S/. 8,200.00 S/. 10,952.44 0.9823 S/. 8,055.01
2 S/. 8,200.00 S/. 10,922.44 0.9649 S/. 7,912.58
3 S/. 8,200.00 S/. 10,922.44 0.9479 S/. 7,772.68
4 S/. 8,200.00 S/. 10,952.44 0.9311 S/. 7,635.24
5 S/. 8,200.00 S/. 10,922.44 0.9147 S/. 7,500.24
6 S/. 8,200.00 S/. 10,922.44 0.8985 S/. 7,367.62
7 S/. 8,200.00 S/. 18,072.44 0.8826 S/. 7,237.35
8 S/. 8,200.00 S/. 10,922.44 0.8670 S/. 7,109.38
9 S/. 8,200.00 S/. 10,922.44 0.8517 S/. 6,983.67
10 S/. 8,200.00 S/. 10,952.44 0.8366 S/. 6,860.19
11 S/. 8,200.00 S/. 10,922.44 0.8218 S/. 6,738.89
12 S/. 8,200.00 S/. 18,042.44 0.8073 S/. 6,619.73
13 S/. 8,200.00 S/. 10,952.44 0.7930 S/. 6,502.69
14 S/. 8,200.00 S/. 10,922.44 0.7790 S/. 6,387.71
15 S/. 8,200.00 S/. 10,922.44 0.7652 S/. 6,274.76
16 S/. 8,200.00 S/. 10,952.44 0.7517 S/. 6,163.81
17 S/. 8,200.00 S/. 10,922.44 0.7384 S/. 6,054.83
18 S/. 8,200.00 S/. 10,922.44 0.7253 S/. 5,947.77
19 S/. 8,200.00 S/. 18,072.44 0.7125 S/. 5,842.60
20 S/. 8,200.00 S/. 10,922.44 0.6999 S/. 5,739.29
21 S/. 8,200.00 S/. 10,922.44 0.6875 S/. 5,637.81
22 S/. 8,200.00 S/. 10,952.44 0.6754 S/. 5,538.12
23 S/. 8,200.00 S/. 10,922.44 0.6634 S/. 5,440.20
24 S/. 8,200.00 S/. 18,042.44 0.6517 S/. 5,344.01
S/. 158,666.17
B/C
 INICIO

COSTOS ACTUALIZADOS

S/. 20,912.00
S/. 10,758.78
S/. 10,539.60
S/. 10,353.24
S/. 10,198.11
S/. 9,990.35
S/. 9,813.70
S/. 15,950.79
S/. 9,469.72
S/. 9,302.28
S/. 9,162.90
S/. 8,976.23
S/. 14,565.38
S/. 8,685.40
S/. 8,508.45
S/. 8,358.01
S/. 8,232.78
S/. 8,065.06
S/. 7,922.45
S/. 12,876.83
S/. 7,644.76
S/. 7,509.59
S/. 7,397.07
S/. 7,246.37
S/. 11,758.41
S/. 254,198.27
0.624 Es la division de las actualizaciones de los ingresos y costos del proyecto
si el resultado es mayor a 1 el proyecto es viable.
1 2
2 3
3 4
4 1
5 5
6 6
7 7
8 2
9 7
10 10
11 10
12 3
13 10
14 17
15 16
16 2
17 13
18 20
19 28
20 9
21 19
22 34
23 34
24 3
25 27
26 39
27 48
28 11
29 26
30 44
31 56
32 22
33 38
34 51
35 70
36 21
37 44
38 67
39 81
40 26
41 51
42 79
43 107
44 33
 INICIO

Es la division de las actualizaciones de los ingresos y costos del proyecto

si el resultado es mayor a 1 el proyecto es viable.
 SERVICIOS
Linea de % Costo Variable
AL MES Precio Venta
Comercializacion Participacion Unitario
(Unid)
Reclutamiento 1 5.6% 300.00 1700.00
Selccin 9 50.0% 700.00 125.00
Capacitaciones 8 44.4% 200.00 200.00
18 100%

Nuevos Soles MES

COSTOS FIJOS 4892.44

INICIO
 PUNTO DE PUNTO DE
Margen
Margen EQUILIBRIO EQUILIBRI
Ponderado
en Unidades O en soles
-1400.00 -77.78 1.3 389
575.00 287.50 11.7 8,165
0.00 0.00 10.4 2,074
209.72 13 8,554

Punto de equilibrio
El Punto de Equilibro del proyecto es aquel nivel de ventas que iguala al total de los costos
En el punto de equilibrio el proyecto cubre todos sus costos, tanto los fijos como los variab

Como se puede apreciar el punto de equilibrio es 700 unidades que equivalen a una venta d
iguala al total de los costos, es decir, es aquel punto donde no existen ganancias ni prdidas.
to los fijos como los variables.

que equivalen a una venta de $17,500.00.

 PUNTO DE EQUILIBRIO

COSTES FIJOS: -1,814.41

COSTES VARIABLES UNITARIOS: S/. 1,700.00

PRECIO UNITARIO: 300.00

UMBRAL DE RENTABILIDAD: 1.30

388.80

UNIDADES COSTES FIJOS COSTES VARIABLES COSTES TOTALES

0.00 -1814.41 0.00 -1814.41
0.13 -1814.41 220.32 -1594.09
0.26 -1814.41 440.64 -1373.77
0.39 -1814.41 660.97 -1153.45
0.52 -1814.41 881.29 -933.13
0.65 -1814.41 1101.61 -712.81
0.78 -1814.41 1321.93 -492.48
0.91 -1814.41 1542.25 -272.16
1.04 -1814.41 1762.57 -51.84
1.17 -1814.41 1982.90 168.48
1.30 -1814.41 2203.22 388.80
1.43 -1814.41 2423.54 609.12
1.56 -1814.41 2643.86 829.45
1.68 -1814.41 2864.18 1049.77
1.81 -1814.41 3084.50 1270.09
INGRESOS-COSTOS

4000.00

3000.00

2000.00

1000.00

0.00
0.00 0.13 0.26 0.39 0.52 0.65 0.78 0.91 1.04 1.17 1.30 1.43 1.5

-1000.00

-2000.00
 0.00
0.00 0.13 0.26 0.39 0.52 0.65 0.78 0.91 1.04 1.17 1.30 1.43 1.5

-1000.00

-2000.00

-3000.00

UNIDADES
 UNIDADES

INGRESOS

COSTES MEDIOS INGRESOS BENEFICIOS

0.00 1814.41
-12300.00 38.88 1632.97
-5300.00 77.76 1451.53
-2966.67 116.64 1270.09
-1800.00 155.52 1088.65
-1100.00 194.40 907.21
-633.33 233.28 725.77
-300.00 272.16 544.32
-50.00 311.04 362.88
144.44 349.92 181.44
300.00 388.80 0.00
427.27 427.68 -181.44
533.33 466.56 -362.88
623.08 505.44 -544.32
700.00 544.32 -725.77

COST ES FIJOS

COST ES VARIABLES

COST ES T OT ALES

INGRESOS

1.17 1.30 1.43 1.56 1.68 1.81

 COST ES T OT ALES

INGRESOS

1.17 1.30 1.43 1.56 1.68 1.81

 RATIOS FINANCIEROS

CUENTAS DE LOS ESTADOS FINANCIEROS DE DAY SPA

PRINCIPALES CTAS 1ER TRIMESTRE 2DO TRIMESTRE 3ER TRIMESTRE

ABR
AC Activo Corriente -S/. 2,471.36 S/. 55.00 -S/. 4,566.24
PC Pasivo Corriente S/. 2,307.32 S/. 2,521.28 S/. 2,755.07
Exit Existencias S/. 2,500.00 S/. 2,500.00 S/. 2,500.00
CyB Caja y Bancos -S/. 6,201.36 -S/. 3,675.00 -S/. 8,296.24
Patri Patrimonio -S/. 4,870.37 -S/. 19,526.78 -S/. 41,069.41
PNC Pasivo No Corriente S/. 0.00 S/. 0.00 S/. 0.00
UN Utilidad Neta -S/. 14,870.37 -S/. 14,656.42 -S/. 21,542.62
TA Total Activo S/. 12,213.20 S/. 14,739.56 S/. 10,118.32
IME Inmueble Maquinaria y Eq S/. 8,539.00 S/. 8,539.00 S/. 8,539.00
TP Total Pasivo S/. 25,699.00 S/. 23,391.68 S/. 20,870.40
UB Utilidad Bruta -S/. 10,442.37 -S/. 10,228.42 -S/. 17,114.62
VN Ventas Netas S/. 24,600.00 S/. 24,600.00 S/. 24,600.00
CPCCCuentas por Cobrar Comerciales S/. 0.00 S/. 0.00 S/. 0.00
CV Costo de Ventas S/. 20,580.00 S/. 20,580.00 S/. 24,140.00
AF Activo fijo S/. 8,539.00 S/. 8,539.00 S/. 8,539.00
UAI Utilidad antes de los impuestos -S/. 14,870.37 -S/. 14,656.42 -S/. 21,542.62
GF Gastos financieros S/. 2,245.05 S/. 2,031.10 S/. 1,797.31
GO Gastos operacionales S/. 11,910.00 S/. 11,910.00 S/. 15,470.00
CS Capital social S/. 10,000.00 S/. 10,000.00 S/. 10,000.00

1. RATIOS DE LIQUIDEZ 1ER TRIMESTRE 2DO TRIMESTRE 3ER TRIMESTRE

Liquidez General (AC/PC) -1.07 0.02 -1.66

Prueba Acida ( (AC-EXIS)/PC) -2.15 -0.97 -2.56
Prueba Defensiva (CB/PC) -2.69 -1.46 -3.01
Capital de Trabajo (AC-PC) -4779 -2466 -7321

2. RATIOS DE GESTION O ACTIVIDAD 1ER TRIMESTRE 2DO TRIMESTRE 3ER TRIMESTRE

Rotacion de Inmueble Maquinaria y 2.88 2.88 2.88

Equipo
Rotacion de existencias 8.23 8.23 9.66
Rotacion de caja y bancos -90.75 -53.78 -121.41
Rotacion de activos totales 2.01 1.67 2.43
Rotacion de activo fijo 2.88 2.88 2.88

1ER TRIMESTRE 2DO TRIMESTRE 3ER TRIMESTRE

3. RATIOS DE SOLVENCIA O APALANCAM
Estructura de capital(Pasivo -5.28 -1.20 -0.51
total/Patrimonio)
Endeudamiento total 2.10 1.59 2.06
4. RATIOS DE RENTABILIDAD 1ER TRIMESTRE 2DO TRIMESTRE 3ER TRIMESTRE

Rentabilidad sobre la inversion -1.22 -0.99 -2.13

Rentabilidad sobre el patrimonio 3.05 0.75 0.52
Rentabilidad sobre ventas -0.60 -0.60 -0.88
Margen comercial 0.16 0.16 0.02
FINANCIEROS

4TO
5TO TRIMESTRE 6TO TRIMESTRE 7MO TRIMESTRE 8VO TRIMESTRE
INICIO
TRIMESTRE

-S/. 6,087.46 -S/. 479.04 S/. 1,982.51 -S/. 2,744.72 -S/. 4,331.88
S/. 3,010.54 S/. 3,289.69 S/. 3,594.74 S/. 3,928.07 S/. 4,292.30
S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00
-S/. 9,817.46 -S/. 4,209.04 -S/. 1,747.49 -S/. 6,474.72 -S/. 8,061.88
-S/. 62,356.56 -S/. 76,244.56 -S/. 89,827.52 -S/. 110,197.14 -S/. 130,202.53
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
-S/. 21,287.16 -S/. 13,888.00 -S/. 13,582.95 -S/. 20,369.63 -S/. 20,005.39
S/. 8,597.10 S/. 14,205.52 S/. 16,667.07 S/. 11,939.84 S/. 10,352.68
S/. 8,539.00 S/. 8,539.00 S/. 8,539.00 S/. 8,539.00 S/. 8,539.00
S/. 18,115.33 S/. 15,104.80 S/. 11,815.11 S/. 8,220.37 S/. 4,292.30
-S/. 16,859.16 -S/. 9,460.00 -S/. 9,154.95 -S/. 15,941.63 -S/. 15,577.39
S/. 24,600.00 S/. 24,600.00 S/. 24,600.00 S/. 24,600.00 S/. 24,600.00
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 24,140.00 S/. 20,580.00 S/. 20,580.00 S/. 24,140.00 S/. 24,140.00
S/. 8,539.00 S/. 8,539.00 S/. 8,539.00 S/. 8,539.00 S/. 8,539.00
-S/. 21,287.16 -S/. 13,888.00 -S/. 13,582.95 -S/. 20,369.63 -S/. 20,005.39
S/. 543.46 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 15,470.00 S/. 11,910.00 S/. 11,910.00 S/. 15,470.00 S/. 15,470.00
S/. 10,000.00 S/. 10,000.00 S/. 10,000.00 S/. 10,000.00 S/. 10,000.00

4TO
5TO TRIMESTRE 6TO TRIMESTRE 7MO TRIMESTRE 8VO TRIMESTRE
TRIMESTRE

-2.02 -0.15 0.55 -0.70 -1.01

-2.85 -0.91 -0.14 -1.34 -1.59
-3.26 -1.28 -0.49 -1.65 -1.88
-9098 -3769 -1612 -6673 -8624

4TO
5TO TRIMESTRE 6TO TRIMESTRE 7MO TRIMESTRE 8VO TRIMESTRE
TRIMESTRE

2.88 2.88 2.88 2.88 2.88

9.66 8.23 8.23 9.66 9.66

-143.67 -61.60 -25.57 -94.75 -117.98
2.86 1.73 1.48 2.06 2.38
2.88 2.88 2.88 2.88 2.88

4TO
5TO TRIMESTRE 6TO TRIMESTRE 7MO TRIMESTRE 8VO TRIMESTRE
TRIMESTRE

-0.29 -0.20 -0.13 -0.07 -0.03

2.11 1.06 0.71 0.69 0.41

 4TO
5TO TRIMESTRE 6TO TRIMESTRE 7MO TRIMESTRE 8VO TRIMESTRE
TRIMESTRE

-2.48 -0.98 -0.81 -1.71 -1.93

0.34 0.18 0.15 0.18 0.15
-0.87 -0.56 -0.55 -0.83 -0.81
0.02 0.16 0.16 0.02 0.02
INICIO
 Liquidez General (AC/PC)
1.00

0.50

0.00
12/30/1899 1/4/1900 1/9/1900
-0.50

-1.00

-1.50

-2.00

-2.50

Prueba Defensiva (CB/PC)

0.00
0 1 2 3 4 5 6 7 8 9
-0.50

-1.00

-1.50

-2.00

-2.50

-3.00

-3.50

Rotacion de Inmueble Maquinaria y Equipo

3.50
3.00
2.50
2.00
1.50
1.00
0.50
0.00
0 1 2 3 4 5 6 7 8 9
 1.50
1.00
0.50
0.00
0 1 2 3 4 5 6 7 8 9

Endeudamiento total
2.50

2.00

1.50

1.00

0.50

0.00
0 1 2 3 4 5 6 7 8 9

Rentabilidad sobre el patrimonio

3.50

3.00

2.50

2.00
Rentabilidad sobre
1.50 el patrimonio

1.00

0.50

0.00
0 1 2 3 4 5 6 7 8 9
 Prueba Acida ( (AC-EXIS)/PC)
0.00
0 1 2 3 4 5 6 7 8 9
-0.50

-1.00

Prueba Acida
-1.50 ( (AC-EXIS)/PC)

-2.00

-2.50

-3.00

Capital de Trabajo (AC-PC)

0
-1000 0 1 2 3 4 5 6 7 8 9

-2000
-3000
-4000
Capital de Trabajo
-5000 (AC-PC)
-6000
-7000
-8000
-9000
-10000

ia y Equipo Estructura de capital(Pasivo total/Patrimonio)

0.00
0 1 2 3 4 5 6 7 8 9
-1.00

-2.00

-3.00

-4.00

-5.00

-6.00
 -4.00

-5.00

-6.00

Rentabilidad sobre la inversion

0.00
0 1 2 3 4 5 6 7 8 9
-0.50

-1.00

Rentabilidad sobre
-1.50 la inversion

-2.00

-2.50

-3.00

Rentabilidad sobre ventas

0.00
-0.10 0 1 2 3 4 5 6 7 8 9

-0.20
-0.30
obre -0.40
-0.50
-0.60
-0.70
-0.80
-0.90
-1.00
 INICIO

a Acida
EXIS)/PC)

Trabajo

tal/Patrimonio)
on

Rentabilidad sobre
a inversion
 INICIO

FORMULA INDICE DE RENTABILIDAD

ndice de rentabilidad= VA/ Inversin

Se aceptan aquellos proyectos con un ndice mayor que 1 y se priorizan aquellos proyectos c
Ejemplo: Si disponemos de $300,000 para invertir, cules se seleccionarn?
La Evaluacin del Proyecto
8.3

Ejemplo: Se tienen los flujos de 3 diferentes proyectos (en escala de inversin, flujos y horiz

Indice de Rentabilidad
Proyecto VA Inversin IR
A 230000 200000 1.15
B 141250 125000 1.13
C 194250 175000 1.11
D 162000 150000 1.08
y se priorizan aquellos proyectos con mayor ndice de Rentabilidad Medio Ponderado (IRMP).
se seleccionarn?

escala de inversin, flujos y horizontes). Se sabe que el COK es de: 15% anual, para todos los proyectos (igual riesgo).
(igual riesgo).
 Cmo se calcula el periodo de Recuperacin de la Inversin (PRI)?

El PRI mide el nmero de periodos (velocidad) requeridos para recuperar

el capital invertido en el proyecto. Mientras menor sea el plazo de
recuperacin de la inversin, menos riesgoso tender a ser el proyecto.

I
PRI =
X
Generalmente, se calcula el PRI para el caso de la evaluacin econmica
de un proyecto.

I = Inversin Total

X = Promedio de Beneficios Netos actualizados acumulados

INICIO
INICIO

INICIO
 INICIO

3.4.1. Periodo de Recuperacin de

la Inversin

CABINAS DE INTERNET

Beneficio Factor de Beneficio

Ao Inversin Neto Actualizacin Neto
-1 -2 -3 Actualizado
0 13985.42 1
1 10828.57 0.8065 8732.72
2 10828.57 0.6504 7042.52
3 10828.57 0.5245 5679.45

promedio= 15320.87831

PRI = 0.9128340893
En conclusin tenemos que el PRI es de 11 meses.
12

(1) Monto de la inversin total 10.9540091

(2) Saldo del flujo de caja econmico

(3) Factor de actualizacin que se

obtiene de las Tablas Financieras
(Equivalente al COK)

(4) Se acumulan los beneficios netos

actualizados hasta alcanzar el monto
de la inversin.
 Beneficio
Neto
Acumulado (4)

8732.72
15775.23
21454.68
45962.63
 1

0.91283409
CUADRO DE LOCALIZACION

LOCALIZACION

CRITERIO DE CALIFICACION PON

Factor Locacional Peso Relativo

1.- Disponibilidad De Area 40.00

2.- Contaminacion Ambiental 10.00
3.- Extencion del Local 25.00
4.- Existencia de Energia Electrica 10.00
5.- Zona Estrategica 15.00
TOTAL 100.00

INTERPRETACION DE LOS RESULTADOS Y DECISIN FINAL

Se escoge la alterntiva de localizacion a nivel macro a la calle Pichincha por tener una ponderacion m
Pichincha se escoge la calle Moquegua por estar en segundo lugar
 LOCALIZACION

CRITERIO DE CALIFICACION PONDERADA INICIO

CRITERIO PONDERADA
Muy Bueno 5
Bueno 4
Regular 3
Mediano Regular 2
Malo 1

Calle Pichincha Calle Moquegua Calle Zepita

Calificacion Ponderacion
5 3
3 0.3
5 1.25
2 0.2
4 0.6
19 5.35
Calificacion Ponderacion
4 3
3 0.3
2 0.5
4 0.4
5 0.75
18 4.95
Calificacion Ponderacion
2 0.8
2 0.2
4 1
5 0.5
3 0.45
16 2.95

la calle Pichincha por tener una ponderacion mayor a las otras alternativas. En el caso que no se pudiera implementar en la Calle
gundo lugar
INICIO
 |
B

SALA DE AEROBICOS O

T
ERR
SALA DE SPINNING A
|
Z
A

SALA DE MAQUINAS

D U C H A S

CORTE DE CABELLO TEIDO DE CABELLO LAVADO DE CABELLO

TRATAMIENTO DE CABELLO

ESTACIONAMIENTO
 TRATAMIENTOS FACIALES

TRATAMIENT
PESTAAS
MAQUILLAJE O RIZADO Y TEIDO DE
MASAJES FACIALES HIDRATACION REVITALIZADOR EXFOLICACION PEELING COSMETICO UNA POR
PERMANENTE CONTORNO PESTAAS
UNA
DE OJOS

CELULITIS Y FLACIDES

DE TRATAMIENTO DE ESTRIAS

CAFETERIA
YESOTERAPIA

MASOTERAPIA

COCINA
REAFRIMADO BUSTO Y GLUTEOS

FANGOS CORPORALES

UAS ACRILICAS, CRISTAL GEL,

DEPILACION LASE HIDROTERAPIA PODAL, MODERNO EQUIPOS CERAMICA Y SEDA PEDICURE, PIES BELLOS

PASADIZO

RECEPCION
DE CABELLO BAOS Y DUCHAS SAUNA

ESTACIONAMIENTO

Espritu, Mente y Cuerpo:

Pilares esenciales del equilibrio de la vida humana

Contctenos
Comunquese con nosotros:
Telfono / Fax: (053) 481269
Jr. Pichincha 504 CERCADO DE ILO
Comunquese con nosotros:
Telfono / Fax: (053) 481269
Jr. Pichincha 504 CERCADO DE ILO
 B INICIO
A
DEPILACION FACIAL Y
LIMPIEZA FACIAL PROFUNDA

CELULITIS Y FLACIDES

TRATAMIENTO DE ESTRIAS
CORPORALES
TRATAMIENTO

YESOTERAPIA

MASOTERAPIA

REAFRIMADO BUSTO Y GLUTEOS

FANGOS CORPORALES

U
MANICURE, MANOS BELLAS

ORGANIGRAMA

ADMINISTRACION
ADMINISTRACION

ESTILISTA
ESTILISTA COSMIATRA
COSMIATRA

CORTE
CORTE DE
DE CABELLO
CABELLO LIMPEZAS
LIMPEZAS FACIALES
FACIALES

MAQUILLAJE
MAQUILLAJE FACIAL
FACIAL TRATAMIENTOS
TRATAMIENTOS

FUENTE: ELABORACION PROPIA

 INICIO
ADMINISTRACION
ADMINISTRACION

MASAJISTA
MASAJISTA TERAPEUTA
TERAPEUTA
COSMIATRA
COSMIATRA TERAPEUTA
TERAPEUTA

YESOTERAPIA
YESOTERAPIA MASAJES
MPEZAS
MPEZAS FACIALES
FACIALES MASAJES

FANGOS
FANGOS Y
Y DEMAS
DEMAS TRATAMIENTOS
TRATAMIENTOS
TRATAMIENTOS
TRATAMIENTOS
INICIO
APALANCAMIENTO OPERATIVO

ndice de rentabilidad= VA/ Inversin

AO= VARIACION PERCENTUAL DE UAII/VARIACION PORCENTUAL DE LAS VENTAS

8.3

Pi= Li +C
[ i ( n /100 ) F i1
F i F i1 ]
Donde : Li : Lmite Inferior
C : Amplitud de clase
Fi1 : Frecuencia Acumulada anterior
Fi : Frecuencia Acumulada
 INICIO

O OPERATIVO

= VA/ Inversin

RCENTUAL DE UAII/VARIACION PORCENTUAL DE LAS VENTAS

i= Li +C [ i ( n /100 ) F i1
F i F i1 ]
onde : Li : Lmite Inferior
C : Amplitud de clase
Fi1 : Frecuencia Acumulada anterior
Fi : Frecuencia Acumulada