maquinaria

maq. Cortadora 10''

COSTOS DE MAQUINARIA
p. unit
cant
S/. 850.00

p.total
S/. 850.00

maq. remalladora

S/. 2,350.00

S/. 2,350.00

maq. Recubridora

S/. 3,100.00

S/. 3,100.00

maq. Picoitera

S/. 1,300.00

S/. 1,300.00

TOTAL

S/. 7,600.00

COSTOS DE EQUIPOS DE COMPUTO

ITEMS
p.unit
cant
computadora
S/. 1,200.00
1
impresora
S/. 250.00
1
TOTAL

p. total
S/. 1,200.00
S/. 250.00
S/. 1,450.00

COSTOS DE MUEBLES Y ENSERES

ITEMS
p.unit
cant
estantes
S/. 270.00
escritorio
S/. 170.00
sillas giratorias
S/. 70.00
maniqui
S/. 50.00
TOTAL

COSTOS DE ACTIVOS TANGIBLES

ITEM
COSTO TOTAL
EDIFICIO
S/. 1,500.00
MAQUINARI
S/. 7,600.00
MUEBLES Y ENSERES
S/. 750.00
EQUIPOA DE COMPUTO
S/. 1,450.00
HERRAMIENTAS
S/. 531.00
TOTAL
S/. 11,831.00

1
1
3
2

p. total
S/. 270.00
S/. 170.00
S/. 210.00
S/. 100.00
S/. 750.00

ACTIVOS INTANGIBLES
ITEM
GAST LICEN FUNCION
INDECOPI
GAST REGIST PUBLIC
ELABORAC MINUTA
INSCRIP SUNAT
COMPRA LIBROS CONT
LEGALIZACION LIB CONT
TOTAL

ITEMS
plancha
moldes

REGIST PUBLIC
ORAC MINUTA

PRA LIBROS CONT

LIZACION LIB CONT

S/. 3.00

S/. 3.00

S/. 80.00

S/. 160.00

regla curva

S/. 8.00

S/. 16.00

cintas metricas

S/. 1.00

S/. 2.00

mesas

S/. 90.00

S/. 90.00

sillas

S/. 10.00

S/. 30.00

extintores

S/. 65.00

S/. 130.00

tijera manual

TOTAL

COSTOS DE EDIFICIO
ITEM
LOCAL
TOTAL

OS INTANGIBLES

LICEN FUNCION

COSTOS DE HERRAMIENTA
p.unit
cant
p. total
S/. 100.00
1
S/. 100.00

MONTO
S/.
30.00
S/.
361.00
S/.
185.00
S/.
100.00
S/.
25.00
S/.
200.00
S/.
120.00
S/.
1,021.00

S/. 531.00

CANTID

P. UNIT
COSTO TOTAL
1 S/. 1,500.00
S/. 1,500.00
1 S/. 1,500.00
S/. 1,500.00

capitulo 7 estimacion de costos

2do0
COSTOS DE MANO DE OBRA DIRECTA (MDO)

675

sueldo
CARGO

N
TRABAJ.

SUELD.
MENS.

OPERARIO

S/. 1,350.00

TOTAL MOD

S/. 1,350.00

4to0
COSTOS DE MANO DE OBRA INDIRECTA (MDI)

CARGO

N TRABAJ.

SUELDO MENS.

supervisor

S/. 675.00

TOTAL

S/. 675.00

costos

1ro
materiales directos
cant
2157 conos
71 kg
179 mt
685 unid
685 unid
685 unid
685 unid
685 unid
total

item
hilo
pima licrado
elastico
barbillas
BROCHES MAGICO
GANCHO NUEVE
ESPONJA
REGULADOR

produccion total mensual

3ro0

materiales indirectos
ITEM
etiqueta marca
etiqueta bandera (talla)
bolsa de empaq
agujas dc 11

CANTIDAD
720
720
720
4

unid
unid
unid
unid

720

agujas remallad
blister
jantas

4 unid
720 unid
1 unid
TOTAL
requerimientos meteriales indirectos
cant
1 cientos
1 rollo
1 cientos
1 cj
1 cj
1 rollo
1 millar

item
etiqueta marca
etiqueta bandera (talla)
bolsa de empaq
agujas dc 11
agujas remallad
blister
jantas

BIKINI
item

mts

pima licrado
hilo
elastico

unid
1
2
0.5

12
1
1

TANGA
ITEM
pima licrado
hilo
elastico

mts

unid
1
2
0.5

13
1
1

TANKINI
ITEM
pima licrado
hilo
elastico

mts

unid
1
2
1

14
1
1

HILO
ITEM
pima licrado
hilo
elastico

mts

unid
1
4
0.8

20
1
1

BOXER PARA MUJER

ITEM
pima licrado
hilo
elastico

mts

unid
1
5.5
0.2

4
1
1

BOXER PARA HOMBRE

ITEM
pima licrado
hilo
elastico

mts

unid
1
5.5
0.2

4
1
1

CALZONZILLO
ITEM
pima licrado
hilo
elastico

mts

unid
1
2
1

14
1
1

BRAZHIER
item
PIMA LICRADO
hilo
barbillas
BROCHES MAGICO
GANCHO NUEVE

unid
kg
conos
doc
doc
DOC

p. unit
S/. 13.00
S/. 3.20
S/. 3.00
S/. 4.00
S/. 5.00

ESPONJA
REGULADOR

DOC
ciento

S/. 30.00
S/. 6.00

BRAZIER
ITEM
PIMA LICRADO
hilo
barbillas
BROCHES MAGICO
GANCHO NUEVE
ESPONJA
REGULADOR

consumo
1
3
2
2
2
2
2

mt
mt
unid
unid
unid
unid
unid

5to0

COST IND FABRIC

MONTO TOTAL MESUAL
2012
715.23
S/. 692.02 S/.
697.67
S/. 675.00 S/.
180.93
S/. 174.33 S/.
31.85
S/. 29.89 S/.
S/.
170.00 S/.
176.46
S/. 1,741.24
S/. 1,802.13

ITEM
mat ind
man obr ind
Luz
Agua
costos de seguridad
TOTAL

ITEMS
BOTIQUIN
EXTINTOR

COSTOS DE SEGURIDAD
UNID
COSTO
S/. 20.00
1
S/. 80.00
4
TOTAL

GASTOS DE PRODUCCION
Material Directo
Mano de Obra
Cif
TOTAL

MONTO
S/. 2,894.97
S/. 1,350.00
S/. 1,741.24
S/. 5,986.21

COSTOS DE MANO DE OBRA DIRECTA (MDO)

SUELD.
ANUAL

GRATIFIC.

CTS

ESSALUD

SNP

S/. 32,400.00

S/. 2,700.00

S/. 2,924

S/. 3,422

S/. 4,212.00

S/. 32,400.00

S/. 2,700.00

S/. 2,924

S/. 3,422

S/. 4,212

SUELDO
ANUAL

GRATIFICIONES

CTS

ESSALUD

SNP

S/. 8,100.00

S/. 1,350.00

S/. 787

S/. 921

S/. 1,053.00

S/. 8,100.00

S/. 1,350.00

S/. 787.19

S/. 921.35

COSTOS DE MANO DE OBRA INDIRECTA (MDI)

S/. 1,053.00

s directos
p. unit
S/. 3.20
S/. 11.50
S/. 10.00
S/. 3.00
S/. 4.00
S/. 5.00
S/. 30.00
S/. 6.00

precio total
S/. 69.04
S/. 371.11
S/. 17.89
S/. 171.13
S/. 228.18
S/. 285.22
S/. 1,711.33
S/. 41.07
S/. 2,894.97

2012
72
384
19
178
237
295
1767
43
S/. 2,995.90

2013
76
397
21
184
245
306
1825
46
S/. 3,100.07

2014
79
411
23
191
254
317
1885
48
S/. 3,207.58

2012
521
20
172
1

2013
539
21
178
2

2014
557
23
185
3

2015
576
25
192
5

os
COSTO
S/. 504.00
S/. 18.00
S/. 165.60
S/. 0.32

S/. 0.40
S/. 3.60
S/. 0.10
S/. 692.02

1
5
1
S/. 721.23

2
6
2
S/. 751.39

4
7
3
S/. 782.50

5
8
4
S/. 814.62

ndirectos
p. unit
S/. 70.00
S/. 5.00
S/. 23.00
S/. 4.00
S/. 5.00
S/. 5.00
S/. 100.00

1 cono

INI

100

unid producc
costo unit tela
11.5 c/kg
3.2 c/cono
10 c/ cono

ITEM
pima licrado
hilo
elastico

costo unit tela

11.5 c/kg
3.2 c/cono
10 c/ cono

unid producc
ITEM
pima licrado
hilo
elastico

46
CANTIDA/MT
4
92
23

GA

KINI
costo unit tela
11.5 c/kg
3.2 c/cono
10 c/cono

unid prod
ITEM
pima licrado
hilo
elastico

34
CANTIDA/MT
3
67
17

41
CANTIDA/MT
3
82
41

LO
costo unit tela
11.5 c/kg
3.2 c/mt
10 c/mt

unid producc
ITEM
pima licrado
hilo
elastico

costo unit tela

11.5 c/kg
3.2 c/cono
10 c/cono

unid producc
ITEM
pima licrado
hilo
elastico

costo unit tela

11.5 c/kg
3.2 c/cono
10 c/cono

unid procuc
ITEM
pima licrado
hilo
elastico

costo unit tela

11.5 c/kg
3.2 c/cono
10 c/cono

unid prod
ITEM
pima licrado
hilo
elastico

39
CANTIDA/MT
2
156
31

RA MUJER
78
CANTIDA/MT
20
429
16

A HOMBRE
46
CANTIDA/MT
12
254
9

NZILLO
59
CANTIDA/MT

UNID PRODUCC

2.2
100
12
12
12

mt
mt
unid
unid
unid

ITEMS
CANT/MT
PIMA LICRADO
hilo
barbillas
BROCHES MAGICO
GANCHO NUEVE

4
118
59

342

24
1027
685
685
685

12 unid
100 unid

ESPONJA
REGULADOR

685
685

unid
14
1
1
1
1
1
1

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

COST IND FABRIC

2013
739.19
721.06
187.74
33.87
183.12
S/. 1,864.98

RIDAD
COSTO TOTAL MENSUAL
S/. 20.00
S/. 320.00
S/. 340.00

2014
S/.
763.92
S/.
745.21
S/.
194.76
S/.
35.96
S/.
190.00
S/. 1,929.85

2015
S/. 789.44
S/. 770.13
S/. 202.01
S/.
38.11
S/. 197.10
S/. 1,996.80

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

2016
815.78
795.85
209.50
40.34
204.43
S/. 2,065.89

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

2017
842.97
822.40
217.22
42.63
211.99
S/. 2,137.21

decsuento 5%
TOTAL
ANUAL

TOTAL
ANUAL

S/. 41,445.97
S/. 41,445.97

S/. 39,373.68
S/. 39,373.68

AREA
PRODUCC
ADMINISTRAC
VNTAS

TOTAL
ANUAL

TOTAL
ANUAL

S/. 10,105.53

S/. 9,600.26

S/. 10,105.53

S/. 9,600.26

GASTO MENSUAL

items
energia electrica

2015
83
425
24
198
263
328
1946
51
S/. 3,318.54

2016
86
440
26
206
273
339
2010
53
S/. 3,433.07

2016
596
26
199
6

2017
616
28
207
7

2017
90
455
28
213
282
351
2075
56
S/. 3,551.27

agua/desague

st kuadro0 va en anexo0z

6
10
5
S/. 847.77

7
11
7
S/. 881.99

mt

COSTO
mt
mt
mt

20.09
2.95
2.31
25.34

COSTO
mt
mt
mt

13.55
9.35
7.31
30.21

COSTO
mt
mt
mt

15.23
2.61
4.08
21.92

COSTO
mt
mt
mt

10.20
4.99
3.12
18.31

COSTO
mt
mt
mt

101.97
13.73
1.56
117.26

COSTO
mt
mt
mt

60.26
8.12
0.92
69.29

COSTO
mt
mt
mt

22.03
3.78
5.90
31.71

COSTO
S/. 144.46
S/. 32.86
S/. 171.13
S/. 228.18
S/. 285.22

S/. 1,711.33
S/. 41.07
S/. 2,614.25

SERV AGUA POT

ENERG ELECT TELEFONO

SERV. INTERNET
cost segurid

55%
20%
25%
100%

70%
15%
15%
100%

10%
55%
35%
100%

10%
55%
35%
100%

50%
25%
25%
100%

S/. 54.34

S/. 249.05

S/. 50.00

S/. 50.00

340

consumo de servicios mensual

unid
kWh
m3/mes

cantidad
200 kWh
35 m3
total

precio unitariomonto total

0.3731
S/. 249.05
1.32
S/. 54.34
S/. 303.39

200
100
1000
50

unid es un 1 rollo de etiquetas

unid es un ciento de bolsas
unid es un millar de blaster
unid es una caja de agujas

gastos operativos
gastos administr

N
TRABAJ.
1

CARGO
Administrador
TOTAL

ITEMS
Electricidad
Telfono
Agua
Internet
TOTAL

SUELDO
MENSUAL
S/. 750.00
S/. 750.00

COSTO MENSUAL COSTO ANUAL

S/. 37.36
S/. 27.50
S/. 10.87
S/. 27.50
S/. 103.23

S/. 448.28
S/. 330.00
S/. 130.43
S/. 330.00
S/. 1,238.71

TOTAL MENSUAL TOTAL ANUAL

sueldos
S/. 750.00
S/. 12,398.37
otros agst. Administ.
S/. 103.23
S/. 1,238.71
TOTAL
S/. 853.23
S/. 13,637.08

SUELDO
GRATIFICA
ANUAL
CIONES
S/. 9,000.00
S/. 1,500.00
S/. 9,000.00
S/. 1,500.00

CTS
S/. 874.65
S/. 874.65

ESSALUD
S/. 1,023.72
S/. 1,023.72

TOTAL
ANUAL
S/. 12,398.37
S/. 12,398.37

gastos de vntas

N
TRABAJ.
Vendedores
1
TOTAL

SUELDO
MENSUAL

CARGO

S/. 700.00
S/. 700.00

GASTOS DE PROMOCION Y PUBLICIDAD

ITEM

COSTO ANUAL

COSTO
MENSUAL

Publicidad
TOTAL

S/. 63.38
S/. 63.38

S/. 760.59
S/. 760.59

OTROS GASTOS DE VENTAS

ITEM
luz
Internet
Telefono
Agua
TOTAL

COSTO
MENSUAL
S/. 37.36
S/. 17.50
S/. 17.50
S/. 13.59
S/. 85.94

COSTO
ANUAL
S/. 448.28
S/. 210.00
S/. 210.00
S/. 163.03
S/. 1,031.31

TOTAL GASTOS DE VENTAS

TOTAL MENSUAL TOTAL ANUAL
SUELDOS
S/. 700.00
PUBLICIDAD
S/. 63.38
OTROS GAST. VNTAS S/. 85.94
TOTAL
S/. 849.33

S/. 10,479.81
S/. 760.59
S/. 1,031.31
S/. 12,271.71

gastos de vntas

SUELDO
GRATIFICA
CTS
ANUAL
CIONES
S/. 8,400.00 S/. 1,400.00 #######
S/. 8,400.00 S/. 1,400.00 #######

radio
internet
total

ESSALUD
S/. 955.47
S/. 955.47

SNP
S/. 1,092.00
S/. 1,092.00

TOTAL ANUAL
S/. 10,479.81
S/. 10,479.81

MENSSUAL ANUAL
ao 2012
S/. 60.00
S/. 720.00
S/. 720.00
S/. 3.38
S/. 15.00
S/. 15.00
S/. 63.38
S/. 735.00
S/. 735.00

tipo de cambio del dlar

2.706

radio

60
3.38
40.59

720 cv
cf
720 cf

15

40.59 cf

internet mensual s/.

internet anual s/.
internet anual $

760.59

ao 2013 ao 2014 ao 2015

S/. 720.00 S/. 720.00
S/. 15.00
S/. 15.00
S/. 735.00 S/. 735.00

ao 2016
S/. 720.00 S/. 720.00
S/. 15.00
S/. 15.00
S/. 735.00 S/. 735.00

consumo
ITEM
A) 3-4
B) 5-6
C)7-8
D) 1-2

semanal
quincenal
mensual
ocasional
TOTAL

mensual

CANTIDAD

0.25
0.26
0.14
0.35
1.00

4
2
1
1
8

37
21
39
53
150

2012
144
120
84
12
360

2013
174
145
102
15
434

2014
210
175
124
20
522

3.21%
ao
m. objetivo

PRODUCTO/AO
BIKINI
TANKINI
TANGA
HILO
BOXER MUJ
BOXER VAR
CALZONZILLO
TOTAL

PRODUCTO/AO
BIKINI
TANKINI
TANGA
HILO
BOXER MUJ

mercado objetivo en personas

2014
18627

2012
17484

2013
18046

2015
19225

2012
2239
1981
1636
1895
3790
2239
2842
17484

MERCADO OBJETIVO EN PERSONAS

2013
2014
2015
2312
2387
2465
2046
2112
2181
1690
1745
1802
1957
2020
2086
3912
4039
4170
2312
2387
2465
2934
3030
3128
18046
18627
19225

2012
46
41
34
39
78

MERCADO OBJETIVO EN PRODUCTO

2013
2014
2015
56
69
84
50
61
74
41
51
62
48
59
71
95
115
139

BOXER VAR
CALZONZILLO
BRAZIER
TOTAL

46
59
342
720

56
71
412
866

69
87
496
1042

84
105
598
1253

ingresos
proyeccio0n de vntas
PRODUCTO/AO
BIKINI
TANKINI
TANGA
HILO
BOXER MUJ
BOXER VAR
CALZONZILLO
BRAZIER
TOTAL

PRECIO UNIT
S/.
25
S/.
25
S/.
25
S/.
25
S/.
25
S/.
25
S/.
25
S/.
25
S/. 200.00

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

2012
1,152.71
1,019.70
842.36
975.37
1,950.74
1,152.71
1,463.05
8,556.65
17,113.30

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

2013
1,410.21
1,250.38
1,037.27
1,197.10
2,369.20
1,410.21
1,783.15
10,307.53
20,765.05

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

2014
1,719.65
1,527.58
1,271.49
1,463.56
2,872.07
1,719.65
2,167.81
12,411.55
25,153.36

20.17%
1 AO=

12

MESES

PRENDAS

PROD/MENSUAL

PROD/ANUAL

148
42
39
53
282

12
10
7
1
30

144
120
84
12
360

2015
254
212
149
24
628

2016
306
256
181
30
756

Tasa de crecimiento de la poblacion

as
2016
19844

2017
20482

2016
2545
2252
1861
2154
4304
2545
3229
19844

2017
2628
2325
1922
2224
4444
2628
3334
20482

2016
102
90
76
87
168

2017
123
110
92
105
203

ONAS

UCTO

2017
368
308
218
38
910

102
127
719
1507

123
154
865
1812

2015
2,091.50
1,860.69
1,552.95
1,783.76
3,476.37
2,091.50
2,630.06
14,939.97
30,426.80

2016
2,538.36
2,260.99
1,891.17
2,168.54
4,202.55
2,538.36
3,185.55
17,978.36
36,763.88

vntas

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

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

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

2017
141,799.27
2,742.04
2,297.62
2,630.93
5,075.21
3,075.35
3,853.07
21,629.59
183,103.08

valo0r residual

este cuadro0

Depreciacin de Activos Tangibles

items

EDIFICIO
Maquinaria y
Equipo
Equipo de
Computo
Muebles y
Enseres
Herramientas

TOTAL

items

EDIFICIO
Maquinaria y
Equipo
Equipo de
Computo
Muebles y
Enseres
Herramientas

VALOR

(%)

2013

1500

3%

S/. 45.00

S/. 45.00

S/. 45.00

S/. 7,600.00

10%

S/. 760.00

S/. 760.00

S/. 760.00

S/. 1,450.00

20%

S/. 290.00

S/. 290.00

S/. 290.00

S/. 750.00

10%

S/. 75.00

S/. 75.00

S/. 75.00

S/. 531.00

10%

S/. 53.10

S/. 53.10

S/. 53.10

S/. 1,178.10

S/. 1,178.10

S/. 1,178.10

S/. 10,331.00

deprec

3%
10%
20%
10%
10%

2014

2015

angibles
2016

2017

VALOR RESIDUAL

S/. 45.00

S/. 45.00

S/. 1,275.00

S/. 760.00

S/. 760.00

S/. 3,800.00

S/. 290.00

S/. 290.00

S/. 0.00

S/. 75.00

S/. 75.00

S/. 375.00

S/. 53.10

S/. 53.10

S/. 1,178.10

S/. 1,178.10

S/. 265.50
S/. 4,440.50

analisis del punto de equilibrio0 (capitulo0 4)

unidades proyectadas

c.v

c.f

720
total
S/. 2,894.97
S/. 1,741.24
S/. 4,636.21
S/. 1,350.00
S/.
853.23
S/.
849.33
S/. 3,221.70
S/. 6,274.25

md
cif
total
mod
gast administ
gast vntas
gast financ
total
13%

PRODUCTO/AO
BIKINI
TANKINI
TANGA
HILO
BOXER MUJ
BOXER VAR
CALZONZILLO
BRASIER
TOTAL

46
41
34
39
78
46
59
342

m.d
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

c.var
cif
25.34 S/. 217.66
21.92 S/. 217.66
30.21 S/. 217.66
18.31 S/. 217.66
117.26 S/. 217.66
69.29 S/. 217.66
31.71 S/. 217.66
2,614.25 S/. 217.66
2,928.30 S/. 1,741.24

c. fijos
mod
S/. 168.75
S/. 168.75
S/. 168.75
S/. 168.75
S/. 168.75
S/. 168.75
S/. 168.75
S/. 168.75
S/. 1,350.00

punto EquilibrioCOST
UNIDADES=
FIJO
P. VNTA UNITARIO - C. VARIABLE UNITARIO

c. fijos
gast admist gast vntas
S/. 106.65 S/. 106.17
S/. 106.65 S/. 106.17
S/. 106.65 S/. 106.17
S/. 106.65 S/. 106.17
S/. 106.65 S/. 106.17
S/. 106.65 S/. 106.17
S/. 106.65 S/. 106.17
S/. 106.65 S/. 106.17
S/. 853.23 S/. 849.33

gast financ
c. var. Unit c. Prod unit p.vnta unit p.equilib
S/. 402.71
8.93
13.54
16.252
29
S/. 402.71
10.01
15.34
18.404
23
S/. 402.71
12.36
18.63
22.362
15
S/. 402.71
10.37
16.04
19.251
22
S/. 402.71
6.45
7.97
9.565
58
S/. 402.71
9.88
13.56
16.277
28
S/. 402.71
7.14
10.64
12.768
41
S/. 402.71
8.77
1.82
20.000
22
S/. 3,221.70 S/.
73.93 S/.
97.56 S/. 134.88
238

unid
unid
unid
unid
unid
unid
unid
unid
unid

inversiones
capital de trabajo0

capitulo 6 (to0s lo0s kuadro0s de lo0s activo0s tangibles e intangibles tb van en el capitulo 4)

capital de trabajo
md
mod
cif
TOTAL

MONTO
S/. 2,894.97
S/. 1,350.00
S/. 1,741.24
S/. 5,986.21

inversion inicial
inversion inicial
activos tangibles
activos intangibles
capital de trabajo
total

monto total
S/. 10,331.00
S/. 1,021.00
S/. 5,986.21
S/. 17,338.21

items
aport propio
prestamo
inversion

monto total
50% S/. 8,669.10
50% S/. 8,669.10
100% S/. 17,338.21

S/. 2,167.28

an en el capitulo 4)

FINANCIAMIENTO
MI BANCO

8669
4 aos
trimestral
0.2200
4 aos(16 trimestres)

financiamiento0
Calculo de la tasa trimestral

TET =(1+tea)m/n

0.05096912501

0.0574

805.42

72769.8213

Calculo de la cuota
R = P *TET(1+TET)n
(1+TET)n -1
cronograma de pagos
DEUDA

INTERES

AMORTIZAC

CUOTA

S/. 8,669
S/. 8,305.54

S/. 441.86

S/. 363.57

S/. 805.42

S/. 7,923.44

S/. 423.33

S/. 382.10

S/. 805.42

S/. 7,521.86

S/. 403.85

S/. 401.57

S/. 805.42

S/. 7,099.82

S/. 383.38

S/. 422.04

S/. 805.42

S/. 6,656.27

S/. 361.87

S/. 443.55

S/. 805.42

S/. 6,190.11

S/. 339.26

S/. 466.16

S/. 805.42

S/. 5,700.19

S/. 315.50

S/. 489.92

S/. 805.42

S/. 5,185.30

S/. 290.53

S/. 514.89

S/. 805.42

S/. 4,644.16

S/. 264.29

S/. 541.13

S/. 805.42

S/. 4,075.45

S/. 236.71

S/. 568.72

S/. 805.42

S/. 3,477.75

S/. 207.72

S/. 597.70

S/. 805.42

S/. 2,849.58

S/. 177.26

S/. 628.17

S/. 805.42

S/. 2,189.39

S/. 145.24

S/. 660.18

S/. 805.42

S/. 1,495.56

S/. 111.59

S/. 693.83

S/. 805.42

S/. 766.36

S/. 76.23

S/. 729.20

S/. 805.42

S/. 0.00

S/. 39.06

S/. 766.36

S/. 805.42

S/. 82,749.88

S/. 4,217.69

S/. 8,669.10

S/. 12,886.79

RESUMEN DE FINANCIAMIENTO

INTERESES
S/.
S/.
S/.
S/.
S/.

1,652.42
1,307.17
885.98
372.12
4,217.69

AMORTIZACION
S/.
1,569.28
S/.
1,914.52
S/.
2,335.72
S/.
2,849.58
S/.
8,669.10

CUOTA
S/.
3,221.70
S/.
3,221.70
S/.
3,221.70
S/.
3,221.70
S/.
12,886.79

capitulo 8
este cuadro

flujo economico

RUBRO
INGRESOS
Ventas
TOTAL DE INGRESOS
EGRESOS
M. D
M. O
C.I.F
GASTOS ADMINISTRATIVOS
GASTOS DE VENTAS
DEPRECIACIN
TOTAL DE EGRESOS
UAII
IMPUESTOS
UDII
DEPRECIACIN
INVERSIN DEL PROYECTO
VALOR RASIDUAL

FLUJO CAJA ECONOMICO

2011

2013
S/. 18,825.63
S/. 18,825.63
S/. 18,825.63
S/. 8,298.38
S/. 3,185.47
S/. 1,350.00
S/. 1,916.37
S/. 853.23
S/. 849.33
S/. 144.00
S/. 8,298.38
S/. 10,527.25
S/. 3,158.17
S/. 7,369.07
S/. 144.00

S/. 6,950.61

S/. 7,513.07

S/. 17,338.21
-S/. 17,338.21

fujo financiero

RUBRO
FLUJO DECAJA ECONOMICO
capital propio
Prestamo
AMORTIZACION
INTERES
escudo tributario
FLUJO DE CAJA FINANCIERO

2012
S/. 17,113.30
S/. 17,113.30
S/. 17,113.30
S/. 8,866.86
S/. 2,894.97
S/. 1,350.00
S/. 1,741.24
S/. 853.23
S/. 849.33
S/. 1,178.10
S/. 8,866.86
S/. 8,246.44
S/. 2,473.93
S/. 5,772.51
S/. 1,178.10

est kuadro

2011
-17,338
8,669
S/. 8,669

-S/. 8,669

2012
6,950.61

S/. 1,569
1652.42
495.72
S/. 4,224.63

2013
7,513.07

S/. 1,915
1307.17
392.15
S/. 4,683.53

evaluacion economik
20%

tasa
VAN ECON.

Io

-S/. 17,338.21
VAN ECON.

S/. 7,466.44

2012
S/. 6,950.61

37%

TIR ECON

evaluacion financiera
VAN FINANC.

Io

-S/. 8,669.10
VAN FINANC.

S/. 8,509.06

53%

TIR FINANC.

estados de resultados
AO

2012
S/. 4,224.63

est kuadro0
2012

2013

2014

S/. 17,113.30

S/. 18,825.63

S/. 20,709.19

S/. 5,986.21

S/. 6,585.83

S/. 7,245.41

S/. 11,127.09

S/. 12,239.80

S/. 13,463.78

GASTOS ADMINISTRATIVOS

S/. 853.23

S/. 853.23

S/. 853.23

GASTOS DE VENTAS

S/. 849.33

S/. 849.33

S/. 849.33

GASTOS FIANCIEROS

S/. 3,221.70

S/. 3,221.70

S/. 3,221.70

UTILIDAD OPERATIVA

S/. 6,202.84

S/. 7,315.55

S/. 8,539.53

INTERES

S/. 1,652.42

S/. 1,307.17

S/. 885.98

UAII

S/. 4,550.43

S/. 6,008.38

S/. 7,653.55

IMPUESTOS

S/. 1,365.13

S/. 1,802.51

S/. 2,296.07

U.NETA

S/. 3,185.30

S/. 4,205.86

S/. 5,357.49

VENTAS
C. VENTAS
U.BRUTA

0.183715499

2014
S/. 20,709.19
S/. 20,709.19
S/. 20,709.19
S/. 8,810.56
S/. 3,505.01
S/. 1,350.00
S/. 2,109.00
S/. 853.23
S/. 849.33
S/. 144.00
S/. 8,810.56
S/. 11,898.63
S/. 3,569.59
S/. 8,329.04
S/. 144.00

2015
S/. 22,781.11
S/. 22,781.11
S/. 22,781.11
S/. 9,373.97
S/. 3,856.51
S/. 1,350.00
S/. 2,320.90
S/. 853.23
S/. 849.33
S/. 144.00
S/. 9,373.97
S/. 13,407.15
S/. 4,022.14
S/. 9,385.00
S/. 144.00

2016
S/. 25,060.22
S/. 25,060.22
S/. 25,060.22
S/. 9,993.71
S/. 4,243.16
S/. 1,350.00
S/. 2,553.99
S/. 853.23
S/. 849.33
S/. 144.00
S/. 9,993.71
S/. 15,066.52
S/. 4,519.96
S/. 10,546.56
S/. 144.00
S/. 720.00
S/. 10,690.56

S/. 8,473.04

S/. 9,529.00

2014
8,473.04

2015
9,529.00

2016
10,690.56

S/. 3,222
372.12
111.64
S/. 6,046.82

S/. 10,690.56

S/. 2,336
885.98
265.79
S/. 5,517.14

2013
S/. 7,513.07

2014
S/. 8,473.04

2015
S/. 9,529.00

2016
S/. 10,690.56

2013
S/. 4,683.53

2015

2014
S/. 5,517.14

2016

S/. 22,781.11

S/. 25,060.22

S/. 7,970.95

S/. 8,769.05

S/. 14,810.16

S/. 16,291.17

S/. 853.23

S/. 853.23

S/. 849.33

S/. 849.33

S/. 3,221.70

S/. 3,221.70

S/. 9,885.91

S/. 11,366.92

S/. 372.12

S/. 0.00

S/. 9,513.79

S/. 11,366.92

S/. 2,854.14

S/. 3,410.08

S/. 6,659.65

S/. 7,956.85

2015
2016
S/. 6,046.82 S/. 10,690.56

poblacion urbana x edad

0-4
5-9
10-14
15-19
20-24
25-29
30-34
35-39
40-44
45-49
50-54
55-59
60-64
65-69
70-74
75-79
80 a mas

EDADES
0-14
15-49
50-ms
TOTAL

femenina
40138
43834
46688
48729
47431
44366
40662
39858
36831
33779
29821
24599
19342
14344
10727
8118
8626
537893

masculino
42314
45028
47128
48088
46331
42635
36239
33258
30620
28101
25206
21062
16853
12714
9392
6713
6626
498308

1036201

FEMENINO
MASCULINO
130660
134470
291656
265272
115577
98566
537893
498308

265130
556928
214143
1036201

537893
130660
EDADES
0-14
15-49
50-ms
TOTAL

100%
X

FEMENINO
MASCULINO
24%
27%
54%
53%
21%
20%
100%
100%
52%

48%

26%
54%
21%
100%

28% MUJERES
26% HOMBRES
54%

100%

50 100%
ENCUESTA

50

1
A)

40 B)

2
DAMAS
A)
C)
E)
VARONES
A)
C)

5 B)
4 D)
6
6 B)
2

0.13 A)
0.20 B)
0.10 C)
0.10
0.15

0.15
0.13
0.05

A)
B)
C)

0.30 A)
0.28 B)
0.10 C)

0.10
0.23
0

11
4

A)
B)
C)

0.2 D)
0.275 E)
0.375

0.1
0.05

12
17

A)
B)
C)
D)

0.05 E)
0.3
0.125
0.425

0.1

19
3

A)
B)
C)

0.15 D)
0.475
0.3

0.075

17

A)
B)
C)

0.075
0.425
0.5

A)
B)

40
27
11
13
9

40
2 B)
5 D)
4

40
6 B)
12 D)

40
3 B)
20

8
A)

A)
B)
C)
D)
E)

40

A)
C)

8
4

8 B)
15 D)
2

A)
C)

0.80
0.20

13

A)
C)
E)

A)
B)

40
27

3
DAMAS
A)
12 B)
C)
4
VARONES
A)
4 B)
C)
0

A)
C)
E)

10

40
40 B)

40

A)
C)

1 B)
25 D)
10

A)
B)

0.025 C)
0.3 D)

0.625
0.05

20
5

A)
B)

0.2 C)
0.5 D)

0.175
0.125

40

A)
C)

8 B)
7 D)

1
N=

A)
B)
C)
D)
E)
TOTAL

12
2

0.80
0.20

1.00

N=
n=

1.96

0.8
0.05

0.2

0.28
0.33
0.15
0.10
0.15
1.00

0.40
0.50
0.10

1.96

0.8
0.05

246

1.00

0.2 0.05 0.15

0.275
0.3 0.475
0.10 0.125
0.3
0.1 0.425 0.075
0.05
0.1
0.73 1.00 1.00

0.08
0.43
0.5

0.2

1.00

10

1 0.025
0.2
0
0.3
0.5
0.625 0.175
0.05 0.125
1.00

1.00

1.00

ENCUESTA

246
1

A)

203 B)

2
DAMAS
A)
C)
E)
VARONES
A)
C)

203
134
26 B)
19 D)
44

23
22
69

26 B)
10
3

DAMAS
A)
C)
VARONES
A)
C)

33

203
134
56 B)
38

40
69

35 B)
15
4

A)
C)
E)

19

203
50 B)
60 D)
31

5
A)
C)
E)

31
31

203
49 B)
30 D)
31

6
A)
C)

45
48

203
51 B)
53 D)

7
A)
C)

55
44
203

71 B)
68
8

A)

43

64

203
150 B)

53

150

A)
C)

38 B)
41 D)

48
23

10 consumo
150
A) semanal
55 B) quincenal
C)mensual
43 D) ocasional
11 consumo
A) 3-4
C) 7-8

A)
B)
C)
D)
E)
TOTAL

31
21

150
37 B) 5-6
39 D)1-2

1
0.83
0.17

1.00

21
53

2
0.26
0.28
0.14
0.11
0.22
1.00

3
0.45
0.29
0.26

1.00

MERCADO TOTAL
MERCADO POTENCIAL

1260650
M. TOTAL X
668145

MERCADO DISPONIBLE

M. POTENCIAL X
407405

MERCADO OBJETIVO

M. DISPONIBLE X
20370

BIKINI
TANKINI

TANGA
HILO
BOXER MUJ
BOXER VAR
CALZONZILLO
ZUNGA
TOTAL

BIKINI
TANKINI
TANGA
HILO
BOXER MUJ
BOXER VAR
CALZONZILLO
ZUNGA
BRAZIER
TOTAL

246

100%

A)
B)

0.83
0.17

A)
B)
C)
D)
E)

0.13 A)
0.11 B)
0.09 C)
0.11
0.22

0.13
0.16
0.05

A)
B)
C)

0.28 A)
0.20 B)
0.19 C)

0.17
0.09
0.074

A)
B)
C)

0.25 D)
0.15 E)
0.30

0.15
0.15

A)
B)
C)
D)

0.24 E)
0.22
0.15
0.24

0.15

A)
B)
C)

0.25 D)
0.27
0.26

0.22

A)
B)
C)

0.35
0.32
0.33

A)
B)

0.74
0.26

4
0.25
0.15
0.19
0.15
0.05
0.79

A)
B)

0.25 C)
0.32 D)

0.27
0.15

A)
B)

0.37 C)
0.21 D)

0.29
0.14

0.25
0.14

0.26
0.35

5
0.24
0.22
0.15
0.24
0.15
1.00

6
0.25
0.27
0.26
0.22

7
0.35
0.32
0.33

8
0.74
0.26

9
0.25
0.32
0.27
0.15

10
0.37
0.21
0.29
0.14

1.00

1.00

1.00

1.00

1.00

53%

0.83

0.74

0.05
17484
360

2239
1981

1636
1895
3790
2239
2842
861
17484

46
41
34
39
78
46
59
18
360
720

11
0.25
0.26
0.14
0.35
1.00