CHAPTER I

GENERAL INFORMATION ABOUT THE PROJECT

1. Title of the Investment Project.

Pre-Feasibility Project for the Installation of a Spa in the
Ica locality.

2. Project Managers.
Miss Paula Rosa Calle Bonifaz.
Miss Fiorela Rosario Gallegos Zorrilla.
Miss. Kelly Beatriz Quispe Cortez.

3. Generalities.
3.1. Level of Study Pre-feasibility study.
3.2. Nature Installation.
3.3. Project Class Service.
3.4. CIIU Code :9302
3.5. Nature of the Project Economic.
3.6. Location Country Peru, Department Ica,
Ica Province, City of Ica.
3.7. Organization that
Sponsor the Project National University of San Luis
Gonzaga of Ica, Faculty of
Administration.

4. Objectives of the Investment Project.

General Objectives:
a) Demonstrate the commercial, technical, administrative, and
legal of the investment project.
b) Demonstrate the economic, financial, and social feasibility.
environmental of the investment project
 c) Verify that the implementation of the investment project is
beneficial for the population.
d) Determine the market segment that is desired to be covered with
the investment project.

Specific Objectives:
a) Determine in the market study that the demand for
our services are permanent.
b) Demonstrate that there are extensive opportunities and low
threats.
c) Analyze that the legal figure mainly benefits our
fiscal and financial guidelines
d) Demonstrate that the project is economically viable.
e) Strengthen, increase and consolidate the health of our
clients through the different services we provide.
f) To state that the operation of the machines does not originate
no damage to the environment.
g) Verify that the services provided help to improve
strengthen, increase and consolidate the health of the population.
h) Generate new jobs by improving quality of
life of people.
i) Manifest the progress of our city through
innovative companies.
j) Check that the population requires the services of
relaxation, beauty and health.

5. Background and Description of the Investment Project.

From our Latin ancestors, in the times of the Roman Empire, there
It referred to places of water with the expression 'Salute Per Aqua'.
minerals and thermal springs that people attended in order to obtain
curative results for various ailments. However, the name
the generic Spa emerged centuries ago in the province of Liège in Belgium by
a place that had springs which was called Spa.
According to the Webster dictionary, a Spa is defined as "a spring"
mineral” which can be cold or hot springs.
According to the definition of the Spa & Wellness glossary, the word Spa means
health through water (Salus Per Aquam) and it is a space where
they apply treatments that are carried out with water to achieve a greater
degree of relaxation, vitality, and health, can also have
aesthetic and beauty cabinet.
Currently, a Spa must necessarily be related to
the healing properties of mineral or thermal waters, but
it can now be conceived as a place dedicated to health care
where apart from accommodation one can count on the following
services:
Medical Area Physical and nutritional assessment.
Sports Area Gyms, trainers, swimming pools
internal and external for gymnastics
aquatic .
Hydrotherapy Area: Hydromassage, jacuzzis, saunas, steam
that the hot springs.
Treatment Area: Massages, mud wraps, seaweed
herbs and salt.
Beauty Area Facial treatments, anti-cellulite,
peels, makeup as well as salon
of beauty.
Food Area: Dietetic Kitchen.

Our SPA is the reference point for physical well-being.

people, as we will have news, updates, interviews,
trends and also many tips to always stay in shape.
In addition, all the exercises that can be done daily to
maintaining weight and muscle tone will be explained
in detail by our specialized staff.
It will also feature important sections dedicated to the
"nutrition", "health", and "beauty" in which they are addressed
less dynamic and less physical arguments, but nonetheless
 important. Only with proper nutrition can one take care of the
health, optimize the results achieved with physical training and
to preserve 'youthful freshness' over time.
Our SPA is aimed at those who want to stay in shape with the
physical exercise and a balanced diet. Additionally, because of their
sections and articles dedicated to cultural and trending aspects
of physical culture.

6. Importance of the Investment Project.

It is important as it allows the public to choose between the varieties.
of services we present oriented towards care and beauty of
body since this depends on the image that a person can
to represent in the workplace as well as in social settings.

It is important to conduct the study of this project based on what we have seen.
that there has been a growing demand in recent years due to the
awareness of health care with low products
calories and fats as a complement to a healthy diet.
The benefits of studying this investment project may be
analyzed and leveraged by investors who expect a high
return on your capital, and it is important to remember that it is a project at a level of

feasibility.

7. Executive Summary

CHAPTER I
This chapter presents the problem that is to be solved.
considering the need to create small and medium
companies that contribute to the balance of the country. The
general and specific objectives, also showing the background,
description, importance and the date of its presentation.
CHAPTER II
Market Study: Here we define the current market situation
delimiting our geographic area: specifying our products and
its uses evaluating and analyzing its selling price, proposing
distribution mechanisms; we have information about the
demand and supply as well as growth expectations and the
unsatisfied/potential demand; in addition we show the different
competitive companies and possible new projects under study or
execution

CHAPTER III
In this chapter we define the Service Process by determining the
optimal plant size and achieving an adequate location
due to the analysis and evaluation of the location factors of the
alternatives through weighted scoring techniques and analysis
dimensional.

CHAPTER IV
Economic and Financial Study: Here we will calculate the investment and
financing to install our project, we will calculate the revenues
and expenses, for which we prepare your respective budget, and the
depreciation using the straight-line method.
 CHAPTER II

MARKET STUDY

1. Delimitation of the Geographic Area for Project Operation

Investment
The geographic area of the market that we aim to satisfy with our
service of the following provincial coverage project being the scope
of services the province of Ica.
The province of Ica has an area of 21327.83 km2equivalent to
1.7% of the national territory which includes 22.32 km2of surface
oceanic insular covering two natural regions of coast and highland;
it has a warm dry climate with an average temperature in summer of 27º C and
In winter at 18º C., it borders to the north with the Lima Region, to the east
with Huancayo and Ayacucho, to the south with Arequipa and to the west with the
Pacific Ocean, has the districts of Ica, Chincha, Pisco, Nazca
and Palpa; which has a population of:
In Ica, there are 297,771 inhabitants.

Pisco 116,685 inhabitants

Chincha 181,772 inhabitants
Nazca 55816 inhabitants
-Palpa 13363 habitantes

2. Project Products

Main Product
Beauty and relaxation treatments.

Secondary Product
Moisturizing Protective Cream
Day Cream Hands
Vanilla Body Oil
Makeup remover
 Micro Peeling
Eye Gel
Collagen Gel
Exfoliant
Tonic
Reducing Gel

3. Service Specifications and Usage in Study

Product Description
Our beauty and relaxation treatment programs have
are designed not only to educate, soothe, and restore the
skin balance and also to pamper, relax and soothe the
spirit, revitalizing dull and lifeless skin making it
feel radiant and rejuvenated. All these treatments include
a consultation and a skin analysis. It also features the
following services such as:

-Massages.- it is the therapeutic process that consists of

practicing, frictions, kneading, pressures and others.
-Body Treatments.- These are sessions to reduce weight.
and measures as it allows for greater removal of
toxins, activating circulation so that the creams and
treatment to reduce measurements and weight acts on the entire
capacity.
-Facial Treatments.- It is the use of special creams
natural and artificial to treat and condition the face,
also makeup faces and necks.
Aromatherapy. It is the therapy of aromas that helps us to
use our sense of smell for healing and beautifying, use oils
essential for improving health and beautifying health
physical and emotional.
Manicure and Pedicure. - It is the hydration treatment,
podiatry, reflexology, and treatments for fungal nails,
 in addition to painting pretty creative designs on your nails;

giving beauty and health to your hands and feet.

Permanent makeup: This service includes eyebrows
permanents, lip contours.
-Hairdressing: It offers hair treatments.
hair restructuring with cream and/or ampoule,
cuts, dyes, highlights, platinum streaks
Brushing, Hairstyles for Brides, 15th birthdays, events

Perms, Japanese Straightening, Curling and Dyeing of

tabs.

Product Benefits
Combat fatigue or exhaustion and tiredness.
Provide a sense of beauty.
Combat stress.
Avoid chronic insomnia problems and other types of
sleep disorders.
Help repair muscle problems.
Restore the body's natural harmony, detoxify and
free oneself from tensions.

Revitalize and tone the skin achieving a pleasant

feeling of freshness. Ideal for recharging energy.

Product Uses
The audience that attends a Spa, unlike those who go
to an aesthetic institute, approaches with a clear objective of
achieve optimal relaxation, and if possible, at the same time
achieve a remarkable improvement in its aesthetic appearance, but in
At no moment does the idea of being obligated cross his mind.
return to complete a treatment.
For that reason, it is always necessary to start from the assumption that the client

who goes to a Spa will not necessarily come back with a

preset frequency and if it did, it is because it has remained
 satisfied with the services provided, and not because it is seen in the
need to do it.
On the contrary, patients who are treated at institutes of
aesthetic, they know in advance that by being engaged in a
prolonged treatment, they must go with the frequency
necessary to make such treatment effective.

4. Demand Study
Market Structure
Our project is oriented towards the class A economic sector and
B which comes to be 15% of the current population, that is 95,838.
inhabitants.

TABLE No. 01
Structure of the Claim
Unit of Measure

TREATMENTS fi Fi hi Hi
Body Treatments 138 138 0.21 0.21
Facial Treatments 164 302 0.25 0.46
Massages 25 427 0.18 0.64
Aromatherapy 97 524 0.15 0.79
Pedicure and Manicure 142 666 0.21 1

TOTAL 666 1.00

Source: INEI
Prepared: Working group
Historical Trend of Demand for the Product

TABLE No. 02
Historical Demand

Demographic Complementary Variables

Total population 109309

% of rural population 406
% of population under 15 years old 2.4
Women aged 15 to 49 years 30.3
% of women aged 30 and older 30723
Men who attend 14.6
% of single women who are mothers aged 15 to 49 12

Source: INEI
Working group
Demand Projection

TABLE NO. 03
Future Demand
In number of treatments

Year 2003 2004 2005 2006 2007

Services

Body Treatments 250 270 290 310 330

Aromatherapy 200 220 240 260 280
Facial Treatments 150 170 190 210 230
Massages 300 320 340 360 380
Makeup Permanent 50 70 90 110 130
Pedicure and Manicure 400 420 440 460 480
Hairdressing 500 520 550 570 590

Total 1850 1990 2140 2280 2420

F
Source: Database calculated by the authors
Working group

5. Growth Expectations

The factors that will contribute to the growth of demand for

beauty and relaxation treatment services.

Need to feel better, both physically and mentally.

Population Increase.
The economic stability of the country.
Increase in stress among people.
6. Evaluation and Analysis of Selling Price
The pricing policy to be adapted in the future will be the pricing policy
entry into the market, since the price of our service is going to be high due to
the exclusivity.
Historical assessment of the selling price of the Spa service in soles, by
treatment

FRAME No. 04
Historical Evolution of the Selling Price

Year 2002 2003 2004 2005 2006

Variety

Body Treatments 154 137 116 132 150

Aromatherapy 70 62 47 53 60
Facial Treatments 57 51 39 44 50
Massages 75 67 62 70 80
Manicure and Pedicure 35 31 26 29 25
Hairdressing 31 28 23 26 30
Permanent makeup 100 82 70 79 90

Total 1.11 0.91 0.88 0.88 1.0

Source: Data compiled by the authors.

Draft: Working group
7. Study of the Offer
Historical Trend of Supply

TABLE Nº 05
Historical Trend of Supply

Year 2003 2004 2005 2006 2007

Variety

Body Treatments 2 5 20 23 25
Aromatherapy 8 10 15 24 26
Facial Treatments 5 11 14 15 18
Massages 7 6 18 21 23
Manicure and Pedicure 15 24 30 29 25

Hairdressing 41 45 48 49 50
Permanent makeup 1 5 9 15 19

Total 1.0

Source: INEI
Elaborated: Working group
Competitive Companies

FRAME No. 06
Competitive Companies

Name Location Situation

No. Company Name of the Representative Geographic

Address Active District Inactive

Karla Palacios Lujan Conde De Nieva Avenue Ica X

01 ALPAMAYO 1063
Alexandra Jury of Urbanization Luren 'O' Ica X
02 WAPA the Borda 456
Jimena Nonoy San Carlos Residential Ica X
03 Noynoy s/n

Source: Data collected by the authors

Elaborated: Working group
8. Distribution Mechanisms
Distribution System
The distribution system that will be used for our SPA is the
of Exclusive Distribution, since our store will be located in a
single point of sale.

Distribution Channels
The distribution channel that the project will use is Direct.
that the relationship will be Service–Consumer.

9. New Projects in Execution or Study

According to journalistic inquiries and investigations in the
Chamber of Commerce, there is no similar project to ours.
Therefore, in the short term, we will not have competition.

10. Unsatisfied Demand and Potential Demand

Unmet Demand

FRAME No. 07
Unmet Demand
Year 2003 2004 2005 2006 2007
Variety

Body Treatments 248 265 270 287 305

Aromatherapy 192 210 225 236 254
Facial Treatments 145 159 176 195 212
Massages 293 314 322 239 357
Manicure and Pedicure 385 396 410 431 455
Hairdressing 359 475 502 521 540
Permanent makeup 54 60 59 60 61
Total 1.0

Source: Data collected in tables No. 3 and 5

Elaborated: Working group
Potential Demand
Our potential demand will be all the elderly people,
mainly those of the female sex that make up the
neighborhoods of:
The Angostura
-Luren
Rinconada de Huacachina
White Bridge
Vineyards of San José, San Carlos
San Isidro
Count of Nieva
Santo Domingo
Saint Mary
Just like resident foreigners and tourists in our city.

TABLE Nº 08

Demand Offer Unmet Demand

2005 305 25 280
2006 326 45 281
2007 346 34 312
2008 370 38 332
2009 396 40 356
2010 423 43 380

Source: Data collected in tables N 3, 5 and 7

Working group

According to the information presented and analyzed, it is concluded that the

the total volume of spa services offered in the city of Ica is

insufficient to supply our target market of
project expressing an unmet demand in this type
of the sector thus demonstrating the commercial viability of
our project.
 CHAPTER III

TECHNICAL STUDY

Service Process
Proposed Alternative Services for the Project
The SPA service is provided in 3 ways:
Personal: The service consists of making available to
our client our facility and our experts who
They will help you focus on your health and beauty, and relax.
like never before in our establishment; it is the direct relationship
between our clients and our relaxation experts.
The advantage of this service is that it allows for a more personalized treatment.

characteristic, unique, and intimate to the client due to the

availability of our experts given only to them, their

a disadvantage is that as the client may feel intimidated due to
to find oneself without company.

Group Spa: The service consists of offering to the couple and/or

friends a complete session in which they get to know more
about the approach to the other. Here, they receive, observe and
they practice relaxing activities, always guided by
an expert.
The advantage is that you can achieve greater profit from
treatment, its disadvantage is that since it is not the service it is
Only the staff can neglect one of them.
In House: It is the spa experience at home.
perfect alternative. Through a home line, it provides
perfumes, music, relaxing, scented candles. a bath
foot foam, or a sponge.
To facilitate the home spa experience, one is given to the
the client's provision a qualified person to assist them
 apply the body scrub, give massages and the
consent even more.
The advantage is that it makes the client feel more comfortable because

being your home, in addition to the unique availability of our

experts in beauty and relaxation, the disadvantages that the house of

the client does not meet the minimum requirements that

They need our service such as infrastructure,
environment, etc. (for example, that there is a lot of noise and vibration

in that place).
The most optimal productive process for a spa project
It's the staff.

Work Distribution Systems

According to the way the service operates, the system of
The work distribution that best suits the SPA is the System.
Parallel or Simultaneous Participation as it is characterized by
the teamwork of our staff.

Machinery Requirement
For beauty and relaxation treatment services, it is required
main equipment and machinery: Dispenser, chamber of
cold, digital scale, stainless steel tubs, sets of
clothing, generator; and as secondary products:
moisturizing protective cream, day hand cream, oils
corporales, desmaquillante, micro peeling, gel para ojos, gel
colágeno, exfoliante, tónico, gel reductor, cremas exfoliantes,
makeup removers, moisturizers, anti-wrinkle, makeup kit. The
the quantity of supplies and machinery required can be detailed in
the following table.
 TABLE No. 09
Requirement for Machinery and Supplies

Machinery and Supplies Amount

Principal:
Massage tables 5
Portable massage bed 3
Dermograph (permanent makeup) 2
Equipment for facial aesthetics 2
Cold chamber 1
Digital Scale 5
Dress-up games 10
Generator 2
Secondary:
moisturizing protective cream 3
day cream for hands 2
body oils 3
makeup remover 2
micro peeling 3
eye gel 3
collagen gel 2
exfoliant 1
tonic 1
reduction gel 4
exfoliating creams 2
makeup removers 2
moisturizers 3
anti-wrinkle 2
makeup kit 5

Source: Data obtained via the internet

Working group
Description of Selected Services
The massage process is carried out following the following
stages:
a- Greet the client and inquire about the treatment,
correctly interpreting your instructions.
b- Choice of massage treatment service.
c- Identify key traits that distinguish personality and
the needs of the subject, which would be highlighted with the treatment.
d- Prepare and arrange the workspace, the materials and the
necessary equipment for treatment.
e- Select the massage treatment.
f- Carry out massage treatment
In each of the steps, the following actions will be carried out:
a- Greet the client and inquire about the treatment,
correctly interpreting your instructions.
Greet the customer kindly.
Ask the client about what they expect from the treatment,
trying to be clear about your requirements.
Correctly interpret the client's requirements.
Make the client comfortable for the treatment, safeguarding their
physical integrity and clothing with the appropriate household items.

Transmit general treatment instructions to the client.

duration and cost of it.
b- Choice of massage treatment service.
The client is presented with the benefits of using this.
treatment and techniques to maintain a healthy body
beautiful that allows to balance the internal energies.
c- Identify traits that distinguish personality and needs
of the subject, which would be highlighted with the treatment.
Observe and project the client's images, considering:
Observe and project the client's images, considering:
The physical structure and build.
The mood profile.
Consider the availability of materials, utensils, and equipment.
necessary for possible treatment.
Takes into account the client's instructions.
Carry out the adjustments of the treatment.
d- Prepare and set up the work area, the materials and the
necessary equipment for the treatment.
Check that the equipment and materials for the treatment are
they are available and ready to be used.
Check that the equipment, instruments, and work utensils are
they are found in operational condition.
Select the massage treatment.
Suggest treatment alternatives for massages according to the
needs, customer activities.
f- Carry out the massage treatment.
Select the necessary equipment, instruments, and materials
for the treatment.
Massage, activates circulation, hydrates or moisturizes the skin, according to

as necessary or requested by the client, applying essential oils.

It addresses energy imbalance points with procedures.
special
Performs body massages where the client requests if they wish.
deem it necessary.
Advises and applies massages taking into account the traits,
activity, needs, and level of stress that the client has.
Proceed with the conditions of safety, quality, and time
established.
Give instructions to the client about the treatment, including about
the foods that enhance massage treatment.

The process of body treatments is carried out following the

next stages:
a- Welcome the customer and ask them about the treatment,
correctly interpreting your instructions.
b- Selection of body treatment services.
c- Identify points, traits that distinguish personality and
the subject's needs, which would be highlighted with the treatment.
d- Prepare and set up the work area, the materials, and the
necessary equipment for the treatment.
Select the body treatment.
f- Perform the body treatment
g- Post-treatment after 3 days.
In each of the steps, the following actions will be carried out:
a- Greet the client and ask them about the treatment,
correctly interpreting your instructions.
Greet the customer kindly.
Ask the client about their expectations for the treatment,
seeking to have clear requirements.
Correctly interpret the client's requirements.
Accommodates the client for the treatment, safeguarding their
physical integrity and clothing with the appropriate utensils.

Send the client general treatment instructions,

duration and cost of it.
b- Selection of massage treatment service.
The customer is informed about the benefits of using this
treatment and techniques to maintain a healthy body and
beautiful ones that will be highlighted with this treatment.
c- Identify traits that distinguish personality and needs
of the subject, which would be highlighted with the treatment.
Observe and project images of the client, considering:
Observe and project images of the client, considering:
The physical structure and build.
Consider the availability of materials, utensils, and equipment.
necessary for the possible treatment.
Takes into account the client's instructions.
Carry out the re-evaluations of the treatment.

d- Prepare and set up the work area, the materials and the
necessary equipment for the treatment.
Check that the equipment and materials for the treatment are
they are within reach and available for use.
Verify that the equipment, instruments, and work utensils are
they are in operational condition.
e- Select the body treatment.
Suggest body treatment alternatives according to the
needs, activities, type of meeting, of the client.
Carry out the massage treatment.
Select the necessary teams, instruments, and materials
for the treatment.
It activates circulation, hydrates or moisturizes the skin, as appropriate.
necessary or requested by the client, applying creams and gel
reducers.
It treats areas of greater adiposity with special procedures.
Perform body massages on areas to be treated.
Advise and apply creams and gels taking into account the
traits, activity, needs that the client has.
Proceed with the conditions of safety, quality, and time
established.
Give instructions to the client about the treatment, including about the
foods that promote body treatment.
g- Post treatment after 3 days.
The client is monitored by observing their progress with a diet.
controlled to maintain the result obtained with the treatment
The client is advised on other areas that can be improved.
with other types of body treatments.

The Facial Treatments process is carried out following the

next stages:
a- Greet the client and inquire about the treatment,
correctly interpreting your instructions.
b- Choice of Facial Treatment service.
c- Identify traits that distinguish the personality and beauty of
subject, which would be highlighted with the treatment.
d- Prepare and set up the work area, the materials, and the
necessary equipment for treatment.
Select the treatment or makeup.
f- To perform facials or makeup on faces, necks.
g. Perform the character makeup.

At each step, the following actions will be carried out:

a- Greet the client and ask them about the treatment,
correctly interpreting your instructions.
Kindly welcome the client.
Ask the client about their expectations for the treatment.
seeking to clarify their requirements.
Correctly interpret the client's requirements.
Arrange the client for treatment, safeguarding their
physical integrity and clothing with appropriate utensils.
Provide the client with general instructions for the treatment.
duration and cost of it.
b- Choice of facial treatment service.
The client is informed about the benefits of using this
treatment and techniques to maintain a radiant face
beautiful.
c - Identify traits that distinguish the personality and beauty of
subject, which would be highlighted with the treatment.
Observe and project images of the client, considering:
Observe and project the client's images, considering:
The type and color of skin and hair.
The angles and facial profiles.
The physical structure and build.
Consider the availability of materials, utensils, and equipment
necessary for the possible treatment.
Takes into account the client's instructions.
Carry out the adjustments of the treatment.
d- Prepare and set up the work area, the materials and the
necessary equipment for the treatment.
Verify that the equipment and materials for the treatment are
they find them within reach and ready to use.
Check that the equipment, instruments, and work utensils are
they are found in operational conditions.
e- Select the treatment or makeup.
Suggest treatment or makeup alternatives according to the
type of activity or commitment or clothing of the client.
Perform facial treatment or makeup on faces and necks.
Select the necessary equipment, instruments, and materials
for the treatment.
Cleans, activates circulation, hydrates or moisturizes the skin, as appropriate.

necessary or requested by the client, applying creams, lotions and

masks.
It treats wrinkles, acne, and fungi; making spots disappear and
other skin defects with special procedures.
. Performs facial and body massages if requested by the client or
he/she considers it necessary.

Wax, shape, and treat eyebrows and eyelashes as necessary.

applying cosmetics on them.
Treat and apply blush on lips, suggesting combinations with
the other cosmetics that the client uses or the stylist suggests,
considering the client's clothing and the type of social event
who will attend.
Advises and applies makeup taking into consideration the
traits, activity, clothing, and type of meeting that the client has.
Proceed with the safety, quality, and time conditions
established.
Provide instructions to the client regarding the treatment, including about
the foods that promote facial and body treatment.
g. Perform the characterization makeup.
Cleanses, activates circulation, hydrates or moisturizes the skin, as appropriate.

necessary.
Apply makeup, taking into account the character.
characterize, and clothing to wear.
Proceed with the conditions of safety, quality, and time.
established.

The Aromatherapy process is carried out following the next

stages:
a- Greet the client and ask them about the treatment,
correctly interpreting your instructions.
b- Choice of Aromatherapy service.
c- Identify traits that distinguish personality and beauty.
subjects, who will benefit from the treatment.
d- Prepare and arrange the work area, the materials and
necessary supplies for the treatment.
Select the aromatherapy treatment.
Perform aromatherapy treatment with essential oils.

In each of the steps, the following actions will be carried out:

a- Greet the customer and inquire about the treatment,
correctly interpreting your instructions.
Kindly welcome the customer.
Ask the client about their expectations for the treatment.
trying to be clear about your requirements.
Correctly interpret the client's requirements.
Arrange the client for treatment, safeguarding their
physical integrity and clothing with the appropriate utensils.

Transmit to the client general instructions for the treatment.

duration and cost of it.
b- Choice of Aromatherapy service.
The client is presented with the benefits of using this.
treatment for therapeutic, emotional, physical, or
spiritual.
c- Identify traits that distinguish the personality and beauty of
subjects, which would be highlighted with the treatment.
Observe and project images of the client, considering:
. The physical structure and build.
Consider the availability of materials, utensils, and equipment.
necessary for the possible treatment.
Takes into account the client's instructions.
Carry out the re-evaluations of the treatment.
d- Prepare and set up the work area, the materials, and the
necessary equipment for treatment.
Check that the equipment and materials for the treatment are
they are within reach and available to be used.
Check that the equipment, instruments, and tools for work are
they are found in operational condition.
Select the aromatherapy treatment
They can be:
Air fresheners
Massages
Compresses
f- Carry out aromatherapy treatment with essential oils.
Air fresheners: The top part of the air freshener, diffuser or
the little container is filled with water and a few drops of
selected oil or oils.
Massages: One of the easiest ways to use Aromatherapy
it is the massage given by one of our specialists.
Compresses: hot or cold depending on the condition.

The Manicure and Pedicure process is carried out following the

consecutive steps:
a- Greet the customer and ask them about the treatment,
correctly interpreting your instructions.
b- Choice of Manicure and Pedicure.
c- Identify traits that distinguish the personality and beauty of
subject, which would be highlighted with the treatment.
d- Prepare and condition the work area, the materials and the
equipment needed for the treatment.
e- Select the treatment and finish for the toenails and
hands.
f- Perform the manicure and pedicure.

In each of the steps, the following actions will be carried out:

a- Greet the client and inquire about the treatment,
correctly interpreting your instructions.
Kindly welcome the customer.
Ask the client about what they expect from the treatment,
seeking to clarify their requirements.
Correctly interpret the client's requirements.
Position the client for the treatment, safeguarding their
physical integrity and clothing with the appropriate utensils.

Send the client general treatment instructions.

duration and cost of it.
b- Choice of manicure and pedicure.
The client is informed about the benefits of using this.
treatment for healthy and beautiful nails.
c- Identify features that distinguish personality and beauty of
subjects, which would be highlighted with the treatment.
Observe and project images of the client, considering:
The type of nails and skin color.
The size and shape of the nails, hands, and feet.
The physical structure of the hands and feet
Consider the availability of materials, utensils, and equipment
necessary for the possible treatment.
Consider the instructions on customer treatment
Make the adjustments to the treatment.
Prepare and set up the work area, the materials and the
necessary equipment for the treatment.
Check that the equipment and materials for the treatment are
they are found within reach and available for use.
Check that the equipment, instruments, and work utensils are
They are found in operational condition.
e- Select the treatment and finish for toenails and
hands.
Suggest treatment and finishing alternatives according to the
type of activity or commitment or client's clothing.
Consider the client's economic possibilities.
It takes into account the client's indications.
Provides for the arrangement and operation of equipment, instruments, and

materials.
Determine the techniques and procedures to follow.
Carry out the manicure and pedicure.
Select the necessary equipment, instruments, and materials
for the treatment.
Remove and take off the polish -if there is any- from the client's nails.
having massaged hands or feet.
Soak the client's fingers in water with shampoo to soften.
nails, cuticles, and calluses.
Clean, file, and cut the nails of hands or feet, even extract
fingernails.
It treats and trims the cuticles and dead skin of hands or feet, even
treats calluses.
Apply creams and lotions to hands or feet and nail polish.
drying them if necessary.
Adapt the false nails according to your own suggestion or that of the client.

Proceed according to the conditions of safety, quality, and

established time.
Provide instructions to the client about the treatment; if applicable,
warns about possible nail and skin diseases of
hands and feet that could be detected.

The permanent makeup process is carried out following the

following phases:
a- Greet the client and ask them about the treatment,
correctly interpreting your instructions.
b- Demographic selection (permanent makeup).
c- Identify traits that distinguish the personality and beauty of
subject, which would be highlighted with the treatment.
d- Customized Preliminary Diagnosis
e- Execution of Traditional Makeup.
f- Micropigmentation session
g- Post treatment after 10 days.

In each of the phases, the following actions will be carried out:

a- Greet the customer and inquire about the treatment,
correctly interpreting your instructions.
Politely welcome the customer.
Ask the client about what they expect from the treatment,
seeking to clarify your requirements.
Correctly interpret the client's requirements.
Prepare the client for the treatment, ensuring their safety
physical integrity and clothing with the appropriate utensils.

Transmit general treatment instructions to the client.

duration and cost of it.
b- Choice of dermography (permanent makeup).
The customer is informed about the benefits of using this
treatment that highlights some facial features by adding color
and brightness.
c- Identify traits that distinguish the personality and beauty of
subjects, which would be highlighted with the treatment.
Observe and project images of the client, considering:
The type and color of skin.
The size and shape of the face
The physical structure of the face
Consider the availability of materials, utensils, and equipment
necessary for the possible treatment.
Consider the guidelines on customer treatment
Make the adjustments to the treatment.
d- Personalized Preliminary Diagnosis
A skin assessment is conducted on the client (skin type,
allergic reactions, etc.
d- Execution of Traditional Makeup.
The shape and color that will be applied is checked and,
continuation, the treatment begins.
e- Micro Pigmentation Session
Through a Demographer, high-torsion machine, it is obtained
a precise implant of the pigment efficiently, with
organic (plant) pigments, adjustable from a
very soft outline to a more pronounced fill or outline;
highlighting areas such as: eyebrows, eyes, mouth.
f- Post treatment after 10 days.
Retouches are made in the pigmented areas and some are observed
adverse reactions.

The Hairdressing process is carried out following the following

phases:
a- Greet the client and inquire about the treatment,
correctly interpreting your instructions.
b- Choice of hairdressing service.
c- Identify traits that distinguish personality and beauty of
subject, which would be highlighted with the treatment.
Prepare and set up the workspace, the materials and the
necessary equipment for treatment.
Select the color and type of dyeing or permanent and
hair treatment.
Perform hair treatment, dyeing, perming or straightening.

In each of the steps, the following actions will be carried out:

a- Greet the customer and inquire about the treatment,
correctly interpreting your instructions.
Kindly welcome the customer.
Ask the client what they expect from the treatment,
looking to have clear requirements.
Correctly interpret the client's requirements.
Accommodate the client for the treatment, safeguarding their
physical integrity and clothing with the appropriate utensils.
Send the client general guidelines for the treatment.
duration and cost of it.
b- Choice of hairdressing.
The customer is informed about the benefits of using this.
treatment and techniques to maintain a scalp
beautiful and healthy as well as a radiant and beautiful hair.
c- Identify traits that distinguish the personality and beauty of the
subject, which would be highlighted with the treatment.
Observe and project images of the client, considering:
The type and color of hair and scalp.
The size and shape of the hair.
Consider the availability of materials, utensils, and equipment.
necessary for possible treatment.
Consider the guidelines for customer treatment.
Carry out the adjustments of the treatment.
d- Prepare and set up the workspace, the materials and the
necessary equipment for the treatment.
Check that the equipment and materials for the treatment are
they find them within reach and ready to use.
Check that the equipment, instruments, and utensils for work are
they are found in operational condition.
Select the color and type of dyeing or permanent.
hair treatment.
It anticipates the arrangement and operation of equipment, instruments and

materials.
Determine the techniques and procedures to follow.
Perform hair treatment, dyeing, perming, or straightening.
Recondition the hair with creams and ampoules.
It provides a hair treatment to the scalp.
Identify the type of hair to be treated with dyes or perms or
laced.
. Combine dye colors according to the client's request, or
ton suggested by the stylist.
Conduct a sensitivity test to detect possible
allergies and check the possible finish.
Prepare the hair so that the dyes can be applied,
bleaching or making bases for such effect.
Apply the dyes totally or partially (streaks, rain,
lighting and rays) following the necessary steps.
Proceed with the conditions of safety, hygiene, quality and
established time.
Give the customer instructions about the treatment.
 FIGURE NO. 01

TICKETS PROCESS OF OUTPUTS

INPUT SERVICE

Transformation

P I T O C

Innovabeauty
company that sells the Prepare and condition the
equipment and machinery teams e supplies Results reflected in Level people
necessary Customer Reception necessary the state of health and High socioeconomic
beauty middle upper and tourists.
Nature
Provides us Carry out the treatment
creams, gel, oils, etc.

SPECIFICATIONS
TECHNIQUES
 Graphic representation of the selected production process

The production process of the project is shown in the following diagram

using the symbolism of A.S.M.E.

FIGURE No. 02
Flowchart of the Spa Service Production Process

STAGES SYMBOLISM

The massage process is carried out following the

next stages:

a- Greet the customer and inquire about the treatment,

correctly interpreting your instructions.

b- Choice of massage treatment service.

c- Identify features that distinguish personality and

the subject's need, which would be highlighted with the
treatment.

d- Prepare and set up the workspace, the materials and

the equipment necessary for the treatment.

e- Select the massage treatment.

Perform the massage treatment

The process of body treatments is carried out

following the following stages:

a- Welcome the client and ask them about the treatment,

correctly interpreting your instructions.

b- Selection of body treatment services.

c- Identify points, traits that distinguish personality and

the subject's need, which would be highlighted with the
treatment.

d- Prepare and set up the work area, the materials and

the equipment necessary for treatment.

e- Select the body treatment.

f- To carry out the body treatment

Post treatment after 3 days.

The process of Facial Treatments is carried out

following the following stages:

a- Greet the client and ask them about the treatment,

correctly interpreting your instructions.

b- Choice of Facial Treatment service.

c- Identify traits that distinguish personality and beauty

of the subject, which would be highlighted with the treatment.

d- Prepare and set up the work area, the materials and

the equipment necessary for the treatment.

e- Select the treatment or makeup.

Perform facial treatment or makeup on faces, necks.

g. Perform the character makeup.

The process of Aromatherapy is carried out following the

next steps:

a- Greet the client and ask them about the treatment,

correctly interpreting your instructions.

b- Choice of Aromatherapy service.

c- Identify traits that distinguish personality and beauty
of the subject, who will benefit from the treatment.

d- Prepare and set up the workspace, the materials and

necessary supplies for the treatment.

Select the aromatherapy treatment.

f- Carry out aromatherapy treatment with oils

essential.

The process of Manicure and Pedicure is carried out.

following the consecutive steps:

a- Greet the client and ask them about the treatment,

correctly interpreting your instructions.

b- Choice of Manicure and Pedicure.

c- Identify traits that distinguish personality and beauty

of the subject, which would be highlighted with the treatment.

d- Prepare and set up the workspace, the materials and

the equipment necessary for the treatment.

Select the treatment and finishing of the toenails

hands.

f- Carry out the manicure and pedicure.

The permanent makeup process is carried out

following the next phases:

a- Welcome the client and inquire about the treatment,

correctly interpreting your instructions.

b- Choice of demographics (permanent makeup).

c- Identify traits that distinguish personality and beauty
of the subject, which would be highlighted by the treatment.

d- Customized Preliminary Diagnosis

e- Traditional Makeup Application.

f- Micropigmentation session

g- Post treatment after 10 days.

The hairdressing process is carried out following the

next phases:

a- Greet the client and ask them about the treatment,

correctly interpreting your instructions.

b- Choice of hairdressing service.

c- Identify traits that distinguish personality and beauty

of the subject, which would be highlighted with the treatment.

d- Prepare and set up the workspace, the materials and

the equipment necessary for the treatment.

e- Select the color and type of dyeing or perm and

hair treatment.

f- Perform hair treatment, dyeing, perm or

lacquered

SUMMARY

Number of Events
ASME Symbolism

Operation 16
 Decision 13

Inspection or Measurement 10

Operation and Inspection 6

Total de Eventos 45

2. Plant Size

Proposing Alternatives
Spa Project

Plant Size with a capacity of 35 machines and equipment

Plant size with a capacity of 20 machinery and equipment
C: Plant size with a capacity of 15 machines and equipment
Size of Plant with capacity for 5 machines and equipment.

Analysis of the Conditioning Factors:

Determinant factors for establishing plant size are the
following:
a). Relationship between plant size vs. Market.
The plant has 35 machines and equipment due to the
growing market demand for treatments 396
B: The plant has 20 machines and equipment due to the
growing market demand for treatments of 370
C: The plant has 15 machines and equipment due to the
growing market demand for treatments of 346
D: The plant has 5 machines and equipment due to the
growing market demand for treatments of 326
 b). Relationship of plant size vs. Inputs.
The plant has 35 machines and equipment due to the
growing supply of inputs and machinery of 96
The plant has 20 machines and equipment due to the
growing supply of inputs and machinery of 70
C: The plant has 15 machines and equipment due to the
growing supply of inputs and machinery of 46
The plant has 5 machines and equipment due to the
growing supply of inputs and machinery of 26

Selection of the Most Optimal Store Size.

According to the analysis of the determining or conditioning factors, one
it concludes that the optimal size of the plant for the project is the
from alternative C that is to say the one that has the capacity of 15 machines and

teams.

3. Localization
Presentation of Alternatives
a) Macrolocalization:
The present project for its operation will be located
in the Department of Ica, Province of Ica, District of Ica.
b) Microlocalization:
As alternatives for the project's location, it is proposed the
next.
A- The SPA Salon will be located on the second block of
San Martín Avenue No. 250.
B- The SPA Salon will be located in the Santo development.
Sunday x11
C- The SPA Lounge will be located on the way to Huacachina Nº

23.
D- The Spa Salon will be located at Lima Street 234.
c) Locational Variables or Factors
The relevant location factors for the operation of
the project is as follows:

Market:
Unit of Measure: Score
Market size
Purchasing power
Labor
Unit of Measure: Score
Capacity
Availability

Raw Material:
Score
Quality of raw material
Quantity of raw material

Land:
Cost
Land cost
Land size

Community Attitude:
Unit of Measure: Score
Behavior
Social education level

Conclusion:
The most optimal location for the project is option A.
to say that the plant must be located on the second block of the
San Martín Avenue No. 250. due to being close to the
consumer market.
 d) Localization Techniques
The technique that will be used to determine the most suitable location
optimize weighted score.

Analysis and Evaluation of the Location Factors

a. Market: The market is an important factor for the project.

in order to intensify sales
due to the proximity of the clients to our Spa.

According to the selected technique and having as a criterion that the

better location equals higher score, the score assigned for
each alternative is as follows:

8
4
6
5

Selection of the Most Optimal Location

Using weighted scoring technique, the following is followed
procedure:
1st. Location alternatives are proposed.
2nd. Identify location factors
3rd. Assign a coefficient to each location factor
4th. Multiply the score of each location alternative by the
respective coefficient.
5th: We added scores from each location alternative and
we decided on option A.
 CHAPTER IV

ECONOMIC-FINANCIAL STUDY

Investment
The estimated total investment for the installation and commissioning of the
the project is S/.140,600.00

Frame No. 10
Total Project Investment

INVESTMENT ITEMS AMOUNT

Total Fixed Investment 134,000.00

Total Working Capital 6,600.00

TOTAL INVERSION TOTAL 140,600.00

Source: Data calculated from Annex no.

Prepared: Working Group

Investment Structure
The investment structure of the project is detailed in the table
No. 10 and it will be executed in its entirety in year 0. The investment

necessary as working capital for the first five years of

normal operation of the project, time that will generate the income
respective.
 Table No. 11
Project Investment Structure
Amount in S/.

CONCEPT ITEM INVERSION TOTAL

I. Fixed Investment
Tangible Fixed Investment
1.1.Land 25,000.00
1.2. Equipment and machinery 55,000.00
1.3. Office equipment 5,000.00
1.4.Civil works 45,000.00

Total Tangible Fixed Investment 130,000.00

2. Intangible Fixed Investment

2.1.Feasibility Study 1,000.00
2.2.Management Expenses 2,000.00
2.3. Installation and Assembly 1,000.00

Total Intangible Fixed Investment 4,000.00

Total fixed investment 134,000.00

II. Working Capital

Salaries and Wages 6,600.00

Total Working Capital 6,600.00

140,600.00
TOTAL TOTAL INVESTMENT

Source: Calculated data from Annex No. 1

Drafted: Working Group
Analysis of Fixed Investment
The fixed investment is a total of 134,000.00 and represents 95%
of the total investment of the project.
The respective items are detailed below:
Fixed Investment
Tangible Fixed Investment
1.1. Land
1.2. Equipment and machinery
1.3. Office Equipment
1.4. Civil works
2. Intangible Fixed Investment
2.1. Feasibility Study
2.2. Management Expenses
2.3. Installation and Assembly
II. Working Capital
1. Salaries and Wages

Working Capital Analysis

The investment The fixed investment is a total of 6,600.00 and
represents 5% of the total project investment
2. Financing

Sources of Financing
The sources of funding for this project come in 2 forms:

Internal Sources:
The contribution from the investors is S/. 70,600.00 represented in
cash divided into equal amounts among each one of
they (50.21% of the total investment)

External Sources:
 The loan is financed and must be managed by an entity.
private the amount of S/. 70,000.00 represented in cash
(49.79% of the total investment)

Uses of Financing

The funding will be used to cover the anticipated costs for

acquire fixed assets and as working capital.

Financing Program
According to the considerations and conditions agreed upon between
the financial entity and the investors to grant the credit
They present the quarterly debt service in successive tables.
and service of the semiannual debt, the respective calculations are
detailed in Annex No. 03
Credit conditions:
Loan amount 70,000
Effective annual interest rate 10%
Payment period 2 years
Payment in quarterly and constant installments
Grace Period 2 Trimesters.

Frame No. 12
Quarterly Debt Service

Period Balance of Interests Quota Service

(Quarterly) Loan Debt
Amortization
1 70000 1688 ----------- 1688
2 70000 1688 ----------- 1688
3 66363 1688 3637 5325
 4 62638.01 1600.01 3724.99 5325
5 58823.21 1510.20 3814.80 5325
6 54916.44 1418.23 3906.77 5325
7 50915.47 1324.03 4000.96 5325
8 46818.04 1227.57 4097.43 5325
9 42624.82 1128.78 4196.21 5325
10 38324.93 1027.61 4297.39 5325
11 33923.43 924.00 4400.99 5325
12 29416.32 817.89 4507.11 5325
13 24800.55 709.23 4615.77 5325
14 20073.49 597.94 4727.06 5325
15 15232.46 483.97 4841.03 5325
16 10274.71 367.25 367.25 5325
17 5197.43 247.72 247.72 5325
18 0.74 125.31 125.31 5325

Source: Data calculated from annex No. 03

Working group

Table No. 13
Annual Debt Service
Year Interests Amortization Service of the
Debt
0
1 6216.44 15083.56 21300
2 4707.99 16591.99 21299.98
3 3049.06 18250.93 21299.99
4 1224.25 20072.74 21296.99

Total 15197.74 69999.22 85196.96

Source: Data calculated from table No. 12

Developed: Working group

3. Income
Table No. 14
Income Budget

1 2 3 4 5
Income 100800 120975 144480 167909 203940
Principal
2. Income 37800 51975 67980 79320 91910
Secondary
3. Others ------ ------ 97 ----- 160
Income
Total 138600 172950 212557 247229 296010

Source: Data calculated from table No. 17

Working group

Main Entrance

Frame No. 15
Sales Budget

1 2 3 4 5
Number of treatments 1440 1613 1806 2023 2266
sold
Selling price for 70 75 80 83 90
Unit

Total 100800 120975 144480 167909 203940

Source: Data calculated by the authors

Developed: Working group
 Secondary Income

Picture No. 16
Secondary Income

Concept 1 2 3 4 5
Year
No. 1080 1155 1236 1322 1444
products
sold
Price 35 45 55 60 65

Total 37800 51975 67980 79320 91910

Source: Data calculated by the authors

Elaborated: Working group

Other Income

Frame No. 17
Depreciation of Fixed Assets

Concept Life Expense Depreciation

Useful Annual Acquisition Accumulated Residual
Computer 3 650 184 552 97.5
Dispenser 5 800 128 640 160

Source: Data calculated from annex No. 04

Prepared: Working group
 4. Expenditures

Picture No. 18
Budget of Expenditures

1 2 3 4 5
Cost of 84440 94573 105922 118632 132868
Service of
Treatment
2. Expenses 7781 6320 4717 2952 1790
Total 16225 100893 110639 121584 134658
Expenses

Source: Data calculated from tables 19 and 23

Working group

Manufacturing Cost

Frame No. 19
Total Service Cost

1 2 3 4 5
Total cost for 25160 28179 31561 35348 39590
main product
Total Cost of Direct Labor. 55800 62496 69996 78395 87802
General Expenses of 3480 3898 4375 4889 5476
Manufacturing
Total Production Cost 84440 94573 105922 118632 132868
Source: Data calculated from tables 20.21 and 22
Working group

Frame No. 20
Raw Material Budget

Concept Quantity Price Price

Unitary Total
Creams 360 30 18800
moisturizers
Kit of 48 45 2160
makeup
Oils 120 35 4200
essentials
Total Cost 25160
from M.P.

Source: Data calculated by the authors

Prepared: Working group

Frame No. 21
Labor Cost Budget
Concept Quantity Price Price
Unitary Total
Cosmetologist 5 600 36000
Masseur 3 550 19800
Total Cost 55800
of M.O.D.

Source: Data calculated by the authors

Working group
 Frame No. 22
Budget of Indirect Manufacturing Expenses

Concept Quantity
Light 120 1440
Water 80 960
Telephone 90 1080

Total Cost of Raw Materials. 6480

Source: Data calculated by the authors

Working group

Expenses Budget
Frame No. 23
Budget of Expenses

Concept 1 2 3 4 5
Expense of 365 408 458 513 564
Administration
Expense Of 1200 1205 1210 1215 1216
distribution and
Sales
Expense Of 6216 4707 3049 1224
Financing

7781 6320 4717 2952 1790

Total

Source: Data calculated by the authors

Prepared: Working Group
 Income Statement

NET SALES 100800 120975 144480 167909 203940

Cost of Sales 84440 94573 105922 118632 132868
(-) OPERATING EXPENSES
Administrative expenses 365 408 458 513 564
Sales Expenses 1200 1205 1210 1215 1216

TOTAL EXPENSES OF 1565 1613 1668 1728 1780

OPERATION
OPERATING UTILITY 14975 24789 36890 47549 69292
OTHER INCOMES AND
EXPENSES: 37800 51975 67980 79320
(+) Miscellaneous Income 6216 4707 3049 1224
Financial expenses 97 160
(+) Exceptional income
TOTAL OTHER INCOME AND +31584 +47268 +65028 +78096 +69132
EXPENSES
RESULT OF THE EXERCISE 46559 72057 101918 125645 138424
BEFORE TAXES

Income Tax 30:% 13967.7 21617.1 30575.40 37693.5 415277

RESULT OF THE EXERCISE 32591.3 50439.9 71342.6 87951.5 96896.8