INSTITUTO TECNOLÓGICO SUPERIOR DEL SUR

DEL ESTADO DE YUCATÁN”

Proyecto:
Plan anual
Columna1 año 1 año 2 año 3 año 4 año 5
Total de ingreso $ 140,000.00 $ 140,000.00 $ 140,000.00 $ 150,000.00 $ 175,000.00
total de costo $ 70,000.00 $ 70,000.00 $ 70,000.00 $ 75,000.00 $ 87,500.00
utilidad bruta $ 46,759.00 $ 45,662.00 $ 66,292.00 $ 76,292.00 $ 60,684.00
Gastos de venta $ 62,808.00 $ 62,808.00 $ 62,808.00 $ 62,808.00 $ 103,416.00
gastos de administración $ 27,933.00 $ 29,030.00 $ 8,400.00 $ 8,400.00 $ 8,400.00
Gastos de investigación $ 2,500.00 $ 2,500.00 $ 2,500.00 $ 2,500.00 $ 2,500.00
depreciación $ 700.00 $ 700.00 $ 700.00 $ 700.00 $ 700.00
EBIT $ 46,759.00 $ 45,662.00 $ 66,292.00 $ 76,292.00 $ 60,684.00
Impuestos $ 17,300.83 $ 16,894.94 $ 24,528.04 $ 28,228.04 $ 22,453.08
Utilidad neta $ 29,458.17 $ 28,767.06 $ 41,763.96 $ 48,063.96 $ 38,230.92
EBITDA $ 44,492.00 $ 66,992.00 $ 66,992.00 $ 76,992.00 $ 61,384.00
Flujo de efectivo libre $ 30,158.17 $ 29,467.06 $ 42,463.96 $ 48,763.96 $ 38,930.92

Estado de Resultados de 1 de enero al 31 de diciembre de 2021

Ingresos operacionales
Ingreso por producto $ 140,000.00 2800 ventas
otros ingresos
Total de Ingresos Opreracionales $ 140,000.00
Gastos operacionales
Gastos de venta
Propaganda y publicidad $ 15,000.00
colaboradores $ 40,608.00
Gastos de entrega $ 7,200.00
total de gastos de venta $ 62,808.00
Gastos adnimistrativos
papeleria y utilies $ 500.00
luz $ 1,200.00
Telefono e internet $ 6,000.00
intereses banco $ 19,533.00
depreciacion $ 700.00
total gastos administrtivos $ 27,933.00
gastos de investigación $ 2,500.00
total de gastos operacionales $ 93,241.00
Utilidad antes de impuestos $ 46,759.00
ISR 30% $ 14,027.70
PTU 10 % $ 3,273.13
utilidad del ejercicio $ 29,458.17
Estado de Resultados de 1 de enero al 31 de diciembre de 2021
Ingresos operacionales
Ingreso por producto
otros ingresos
Total de Ingresos Opreracionales
Gastos operacionales
Gastos de venta
Propaganda y publicidad
colaboradores
Gastos de entrega
total de gastos de venta
Gastos adnimistrativos
papeleria y utilies
luz
Telefono e internet
intereses banco
depreciacion
total gastos administrtivos
gastos de investigación
total de gastos operacionales
Utilidad antes de impuestos
ISR 30%
PTU 10 %
utilidad del ejercicio
Estado de Resultados de 1 de enero al 31 de diciembre de 2023
Ingresos operacionales
Ingreso por producto
otros ingresos
Total de Ingresos Opreracionales
Gastos operacionales
Gastos de venta
Propaganda y publicidad
colaboradores
Gastos de entrega
total de gastos de venta
Gastos adnimistrativos
papeleria y utilies
luz
Telefono e internet
depreciacion
total gastos administrtivos
Gastos de investigacion
total de gastos operacionales
Utilidad antes de impuestos
ISR 30%
PTU 10 %
utilidad del ejercicio
$ 140,000.00 2800 ventas
$ 140,000.00
$ 15,000.00
$ 40,608.00
$ 7,200.00
$ 62,808.00
$ 500.00
$ 1,200.00
$ 6,000.00
$ 19,533.00
$ 700.00
$ 27,933.00
$ 2,500.00
$ 93,241.00
$ 46,759.00
$ 14,027.70
$ 3,273.13
$ 29,458.17
$ 140,000.00 2800 ventas
$ 140,000.00
$ 15,000.00
$ 40,608.00
$ 7,200.00
$ 62,808.00
$ 500.00
$ 1,200.00
$ 6,000.00
$ 700.00
$ 8,400.00
$ 2,500.00
$ 73,708.00
$ 66,292.00
$ 19,887.60
$ 4,640.44
$ 41,763.96
En el año cuatro se puede aumentar las ventas a 3,000 productos y eso hace que el flujo
de efectivo aumente, pero sin mover nada más.

Estado de Resultados de 1 de enero al 31 de diciembre de 2024

Ingresos operacionales
Ingreso por producto
otros ingresos
Total de Ingresos Opreracionales
Gastos operacionales
Gastos de venta
Propaganda y publicidad
colaboradores
Gastos de entrega
total de gastos de venta
Gastos adnimistrativos
papeleria y utilies
luz
Telefono e internet
depreciacion
total gastos administrtivos
gastos de investigacion
total de gastos operacionales
Utilidad antes de impuestos
ISR 30%
PTU 10 %
utilidad del ejercicio
$ 150,000.00 3000 ventas
$ 150,000.00
$ 15,000.00
$ 40,608.00
$ 7,200.00
$ 62,808.00
$ 500.00
$ 1,200.00
$ 6,000.00
$ 700.00
$ 8,400.00
$ 2,500.00
$ 73,708.00
$ 76,292.00
$ 22,887.60
$ 5,340.44
$ 48,063.96
En el año 5 subimos el nivel de ventas a 3500 productos y agregamos un trabajador más
por eso nuestro flujo de efectivo disminuye aun así es válido.

Estado de Resultados de 1 de enero al 31 de diciembre de 2024

Ingresos operacionales
Ingreso por producto
otros ingresos
Total de Ingresos Opreracionales
Gastos operacionales
Gastos de venta
Propaganda y publicidad
colaboradores
Gastos de entrega
total de gastos de venta
Gastos adnimistrativos
papeleria y utilies
luz
Telefono e internet
depreciacion
total gastos administrtivos
gastos de investigación
total de gastos operacionales
Utilidad antes de impuestos
ISR 30%
PTU 10 %
utilidad del ejercicio
$ 175,000.00 3500 ventas
$ 175,000.00
$ 15,000.00
$ 81,216.00
$ 7,200.00
$ 103,416.00
$ 500.00
$ 1,200.00
$ 6,000.00
$ 700.00
$ 8,400.00
$ 2,500.00
$ 114,316.00
$ 60,684.00
$ 18,205.20
$ 4,247.88
$ 38,230.92
Organigrama
 Impact Business Model Canvas
Introduction, Instructions, Templates, Samples
(Please make a copy for your use)
Introduction

Co-created by the Center for Social Innovation (CSI) and the Center for Entrepreneurial Studies (CES) for students developing and testing new

business concepts that address real world needs, the Impact Business Model Canvas (or Impact BMC) is the product of three bodies of work:

● Business Model Generation focused on commercial enterprise, and two derivative publications:

○ Using the Business Model Canvas for Social Enterprise Design focused on social enterprises deriving social benefit from trade,

and

○ The Social Blueprint Toolkit: Social Blueprint Business Design Framework developed “to address the shifting and converging

landscape of business and philanthropy.”

Like the original canvas with its nine building blocks, the Impact BMC is designed to be a “shared language for describing, visualizing, assessing,
and changing business models” (Osterwalder & Pigneur, 2009). Three building blocks have been added to the original canvas to help students
reflect on (or tease out) the societal contributions and impacts of their ventures - specifically, a problem statement, a mission statement, and an
intended impact statement.

Developing an impact business model is a fundamental step in the social venture design process. As a student working on a for-profit, nonprofit,
or hybrid venture, you can use the Impact BMC to tell the story of how your organization generates both financial and social value. Two
examples at the end of this document demonstrate how.
Instructions

To sketch your impact business model, cast your eye over the Impact BMC Guide on Page 3. It provides an at-a-glance
look at the twelve questions posed by the canvas, i.e.,:

1. What is the problem you have defined?

2. Why does your venture exist?

Porque somos un grupo de mujeres queriendo salir adelante, y emprender algo innovador
3. For whom are you creating value?
Para dar a conocer el producto
4. What value are you creating? (How are you solving a problem, satisfying a need, or delivering benefits in a new
way?)
La innovacion, nuestra cultura
5. How are you reaching your stakeholder segments to deliver your value?
Por medio de su autenticidad del producto
6. What type of relationship are you establishing with each stakeholder segment to deliver your value?

7. What revenue(s) are you generating from each stakeholder segment for your value?
Lo necesario para sacar adelante la empresa, y dar a conocer de nuestro producto
8. What are the most important assets required to make your business model work?
La relacion con los clientes y los conocimientos
 9. What are the most important actions you must take to make your business model work?

Tener los objetivos claros, buena organización, escuchar las opiniones de nuestros clientes.

10. What network of suppliers and partners make your business model work?

Las alianzas

11. What are the most important costs inherent in your model and how will you minimize them?

Los ingredientes, ya que son parte de la naturaleza, se busca una manera alternativa para conseguirlos, una de
ellas es el cultivo de cada uno de los ingredientes, para que de esa manera se genere menos costo de producción.

12. How much of the identified need are you holding your venture accountable to meet and in what timeframe?

La economía y salud de la persona, lo que buscamos es brindar un alimento rico en proteínas que pudiera estar al
alcance de cualquier persona, visualizamos nuestro objetivo a un mediano plazo

Once you are comfortable with the layout and logic of the Impact BMC, use the template on Page 4 to sketch the twelve
building blocks of your impact business model. During this visualization process, create different canvases to explore
different hypothesis - in particular, be sure to hold judgement and explore both the nonprofit (selling impact) and the for-
profit (selling products and services) models. Spend at least an hour with your team on this sketching, using the two
examples on Pages 6 and 7 to support your work.
 Impact BMC Guide

(Want more than at-a-glance? Click here for in-depth guidance.)

Problem Statement

What is the problem you have identified? (Number of people impacted, severity of issue, geography, external factors
influencing the problem, …)

Mission Statement
Why does your venture exist? (Eight words that express an outcome to which you are committed for a target population)

Key Partners Key Activities Value Proposition Stakeholder Stakeholder

What network of What are the most What value are you Relationships Segments

suppliers and important actions you creating? (How are What type of For whom are you
partners make your must take to make you solving a relationship are you creating value?
business model your business model problem, satisfying a establishing with each
work? work? need, or delivering stakeholder segment to (Customers,
benefits in a new deliver your value? employees, users,
(Strategic alliances, (Production, service way)? beneficiaries,
joint delivery, program (Personal assistance, volunteers, members,
ventures, management, impact (Relevancy, self-service, automated recipients, participants,
suppliers…) measurement, …) quantified service, community
empowerment, co-
 value/benefits, creation, employee communities, funders,
unique culture, reporting,…) regulators….)
differentiation/
competitive
advantage, …)

Key Resources Channels

What are the most How are you reaching

important assets your stakeholder
required to make your segments to deliver
business model your value?
work?
(Sales, distribution,
(Physical, financial, communication)
intellectual, human)

Cost Structure Revenue Streams

What are the most important costs inherent in What revenue(s) are you generating from each
your business model and how can you work stakeholder segment for your value?
to drive them to a minimum?
(Gifts, grants, sponsorships, earned income, …)
 (Salaries, costs of production, customer
service, evaluation, …)

Intended Impact

How much of the identified need are you holding your venture accountable to meet and in what timeframe? (Supported
by a theory of change and logic model)

The Impact BMC leverages the Business Model Canvas by Strategyzer.com,

which is licensed under CC BY-SA 3.0.

Impact BMC Template

Your Venture: (insert working name)

Your Legal Structure Hypothesis: (nonprofit, for-profit, tandem structure)

Problem Statement

Mission Statement

Key Partners Key Activities Value Proposition Stakeholder Stakeholder

*Proveedores de *Adquirir los *Es 100% natural Relationships Segments

los alimentos de productos de origen *Esta compuesto de *Venta al granel con *Público en general
origen natural natural. vitaminas y mayoristas o *Comercios locales
*Determinar la antioxidantes que minoristas.
dirección de cuidan la salud *Promociones a través
marketing de medios de
*Producción comunicación, redes
*Distribución del sociales y tiendas
producto físicas.
*Revisión de calidad
y costos.

Key Resources Channels

*Receta de *Página de ventas en

elaboración redes sociales.
*Inversión cómoda
 *Personal *Entregas en tiendas
comprometido físicas
*Equipo necesario *Distribución en
para la elaboración comercios a través de
del producto. medios de transporte

Cost Structure Revenue Streams

*Oficina *Pago mediante

*Salarios transferencias
*Distribución bancarias o depósitos.
*Costo de *Pago en efectivo
producción

Intended Impact

The Impact BMC leverages the Business Model Canvas by Strategyzer.com, which is licensed under CC BY-SA 3.0.

Samples

Two completed samples of the Impact BMC are included herein to help you use this tool in your business model
development. Both reflect the work of Stanford social entrepreneurs. One sample focuses on the business model of a
social enterprise that is run as a nonprofit (Equal Opportunity Schools), and the other focuses on the business model of a
social enterprise that is run as a for-profit (d.light). In brief, these canvases tell the following stories of social value creation
and delivery:

● Equal Opportunity Schools (Nonprofit Social Venture):

In the U.S., over half a million capable, minority and low-income students miss out on AP and IB courses every year,
which negatively impacts their likelihood of going to and graduating from college. Equal Opportunity Schools (EOS)
is a nonprofit social enterprise that gets “missing” students into college-preparatory courses. They do this by offering
U.S. high schools a customized, 3-phase consulting service that helps identify and transition students who have
shown they can succeed at the highest academic levels within their schools. EOS intends to close enrollment gaps
in America’s public schools by 2020.

● d.light (For-profit Social Venture):

Over two billion people in the world lack reliable access to electricity. d.light is a for-profit social enterprise that is
transforming how people at the base of the pyramid use and pay for solar energy. They are doing this by selling
solar energy solutions that are modern, durable, reliable, affordable, battery-operated and warrantied through a
dealer network spanning 60+ countries that directly engages the energy impoverished in creating their own power
and thereby controlling their own destinies. d.light intends to serve 100 million people by 2020, improving human
and environmental well-being in the process.
Sample 1
Equal Opportunity Schools (Nonprofit Social Venture)1

1) Problem Statement
In the US, at least 640K low-income and minority students miss out on AP/IB courses every year, which negatively
impacts their likelihood of going to college.

2) Mission Statement
Ensure all students have the opportunity to succeed in challenging high school classes by strategically focusing on finding
all “missing” students.

10) Key Partners 4) Value 6) Stakeholder 3) Stakeholder

9) Key Activities
*District and state Proposition *A Relationships *EOS Segments *School
*Data analysis
superintendents customized, 3- team provides direct decision-makers
*Diagnostic review phase consulting assistance through (principals,
*College Board
*Action plan service for high consulting *EOS team superintendents)
*International
development *Provide schools that helps co-creates action
Baccalaureate *My
tools and support to them close plans with school *Minority and low
Brother’s Keeper,
students and teachers their enrollment gap in leadership *Impact income students
U.S.
*Leadership coaching 1 year reporting and sharing

*Thought leadership of learning and best

practices with partners

1
* * *
= IMPACT dimensions = COMMERCIAL dimensions = the overlap of IMPACT & COMMERCIAL
Department of *Impact studies *Increased rates of *Government
Education college admittance education agencies
and success as a (local, state, and
*Jack Kent Cooke
result of more minority possibly federal)
Foundation
and low-income
*Google.org students enrolled in *Foundations and
*Tableau advanced coursework philanthropists that
Foundation support
8) Key 5) Channels education / equal
Resources * opportunity
*Referral and invite-
School & student
only application
data
process
*County and state
*EOS tools to support partnerships * School
students and teachers staff reach and
w/course access and support students
success *Publications & media
coverage
*Analytical capacity &
technical expertise of
staff
 *EOS brand credibility
for delivering impact

11) Cost Structure 7) Revenue Streams

*Salaries, office, insurance, legal, accounting, *Consulting fees

marketing, research, travel *Grants & state/local subsidies

12) Intended Impact

Closed enrollment gaps in America’s public schools by 2023
The Impact BMC leverages the Business Model Canvas by Strategyzer.com,
which is licensed under CC BY-SA 3.0.

Sample 2
d.light (For-Profit Social Venture)2

2
* * *
= IMPACT dimensions = COMMERCIAL dimensions = the overlap of IMPACT & COMMERCIAL
Problem Statement
Over two billion people in the world lack reliable access to electricity

Mission Statement
Transform how the BoP uses and purchases solar energy

Key Partners Value Proposition * Stakeholder Stakeholder

Key Activities *
*Suppliers Distributed solar Relationships *d.light Segments
Industry energy solutions that team focuses on *Small
*USAID
research are modern, durable, quality support and businesses *
*Product development reliable, affordable, service witha BOP
battery-operated and commitment to stand Households
*Delivery of sales &
come with a by its warranty
marketing best
2-year warranty
practices
*Supply chain *d.light team values
management *Dealer *Energy cost savings connection that
recruitment, training & produces
support *Livelihoods for empowerment to
*Monitoring and entrepreneurs who enjoy freedom and an
evaluation improved
quality of life
 Key Resources start a business to

*Patents bring
solar to their Channels
*Technical expertise
communities *Importers
*Manufacturing
*Retailers (online and
facilities
*CO2 offset offline)
*Capital from
*Distributors
investment funds &
impact investors * *Health benefits for *Call centers
d.light brand people switching from *Entrepreneurs
credibility for kerosene to clean *POS marketing
delivering impact energy materials
*Staff committed to *Advertising
mission *Productive hours for *Word of mouth
working and studying

Cost Structure Revenue Streams *Product

*Office & call center space, *salaries, * sales, *Grants (Shell Foundation &

research, *manufacturing, DFID)

*marketing, *distribution, *impact assessment

 Intended Impact
Reach 100 million people in the developing world and improve four areas of well-being by 2020 (financial freedom,
productivity gains, human health, environmental health).

The Impact BMC leverages the Business Model Canvas by Strategyzer.com,

which is licensed under CC BY-SA 3.0.

Conclusion

Once you have developed an impact business model, you can implement it in the field and adapt and modify it in response
to pilot results until you reach a proof of concept. This process takes time and iteration, so expect your team to work on
your model on a continuous basis (until it is time to pivot to a new model!). Ultimately, this is how you will find innovative
ways to create, deliver, and capture value that addresses real world needs. On a final note, as you seek to make decisions
about the legal structure of your new organization, the veteran social entrepreneur, Jim Fruchterman, suggests that before
reaching out for legal counsel, your team first formulates a set of agreed upon answers to the following questions
(Fruchterman, “For Love or Lucre,” SSIR, 2011):

1. What is your motivation for starting your venture?

Nuestro producto, ya que es único en el mundo.

○ How fundamental is the social mission?

Es muy importante, es una herramienta fundamental para la organización y la diciplina

○What are your personal financial objectives for this venture?

Crecer como personas y empresarias

○ How do you define success?

Como crecimiento, satisfaccion y emprendimiento

2. What market are you targeting?

Mercado meta

○ Who are your customers?

Los potenciales

○ Who or what is the competition?

No hay competencias, es un producto único en el mercado

○ What is your value proposition?

○What is the market size and how profitable could you be serving that market?

3. How do you plan to raise capital?

Mediante socios
 ○ How much money do you need to get your venture launched?

○How much money will you need to keep the business growing?

○ Will you have assets you could borrow against?

○Will tax structure affect your business significantly?

4. What type of control do you want over your venture?

○ How important are confidentiality and secrecy to you and your venture?

Importante, ya que es la base de todo, la producción.

○ Can you run and fund your venture yourself?

Control interno y gerencial

○ Will you need to share control with investors?

○ Will you need or want to share control with the public interest