Estructura de Inversion Inicial

I Activo Fijo
1 Activo Fijo Tangible
Maquinarias y Equipo
03 cooler para laptop
01 hervidor electrico
01 parlantes
05 celulares
01 cafetera
01 luicuadora
01 microondas
01 refrigeradora
03 ventiladores
02 impresoras
05 pantallas led
03 laptop
07 computadoras
Muebles y Enseres
02 armarios
03 escritorios gerenciales
03 escritorios de oficina
01 modulo de operaciones
03 stantes
06 tachos
01 juego de sillones sala de espera
01 sillon gerencial
08 sillas ortopedicas
04 sillas fijas
03 modulares
01 macetero hornamental
01 silla triple de espera
2 Activo Fijo Intangible
Constitucion de la empresa
Licencias
II Capital de Trabajo
1 Disponible
Planilla
1 Administrador
4 Operarios
2 asistente
1 personal de limpieza
Servicios
Luz Agua Telefono
Servicio de plataforma
Movilidad
Tributos
Utiles de Oficina
Utiles de limpieza
2 Realizable

S/. 32,780.00
S/. 31,930.00
S/. 22,090.00
S/. 100.00
S/. 60.00
S/. 180.00
S/. 400.00
S/. 60.00
S/. 130.00
S/. 260.00
S/. 1,200.00
S/. 150.00
S/. 650.00
S/. 4,000.00
S/. 4,900.00
S/. 10,000.00
S/. 9,840.00
S/. 1,300.00
S/. 1,350.00
S/. 560.00
S/. 1,400.00
S/. 1,060.00
S/. 120.00
S/. 1,000.00
S/. 600.00
S/. 960.00
S/. 360.00
S/. 600.00
S/. 80.00
S/. 450.00
S/. 850.00
S/. 650.00
S/. 200.00
S/. 15,539.80
S/. 11,359.80
S/. 7,520.00
S/. 1,550.00
S/. 3,750.00
S/. 1,900.00
S/. 320.00
S/. 3,839.80
S/. 1,809.80
S/. 1,770.00
S/. 150.00
S/. 0.00
S/. 50.00
S/. 60.00
S/. 2,880.00

Equipos GPS
3 Exigible
Alquiler de oficina

S/. 1,300.00
S/. 1,300.00

INVERSION TOTAL

S/. 48,319.80

INDICADORES DE RENTABILIDAD
Es asi que se realiza el calculo de las siguientes indicadores de Rentabilidad:
TASA
VAN
TIR
PRI

10%
S/. 857,351.53
636%
2 meses y 4 dias

Calculo:

VAN
Total

Ao 0
-S/. 48,319.80
S/. 857,351.53

Ao 1
S/. 270,696.58

Ao 2
S/. 301,076.56

TIR
Total

Ao 0
-S/. 48,319.80
0.00

Ao 1
S/. 40,473.27

Ao 2
S/. 6,730.51

PRI

22558.048484849 mensual
2.14 de mes
64 dias

Aplicando un regla de 3 simple

2 meses y 4 das

costos
ingresos
PRESUPUESTOS OPERATIVOS PROYECTADOS
Detalle
Mes
Ingresos
S/. 40,685.00
Ingreso de ventas 670*15 Equipos
S/. 10,050.00
Ingreso de servicios 55*557 Vehc
S/. 30,635.00
Costo de ventas
Mercaderia

288*15

Gastos Administrativos y de Ventas

Planillas
Servicios Bsicos, luz, agua, telfono
Servicios de plataforma
Movilidad
Arbitrios
Utiles de escritorio
Alquiler

Ao 1
S/. 488,220.00
S/. 120,600.00
S/. 367,620.00

Ao 2
S/. 585,864.00
S/. 144,720.00
S/. 441,144.00

S/. 4,320.00
S/. 4,320.00

S/. 51,840.00
S/. 51,840.00

S/. 54,432.00
S/. 54,432.00

S/. 12,679.80
S/. 7,520.00
S/. 1,809.80
S/. 1,770.00
S/. 150.00
S/. 80.00
S/. 50.00
S/. 1,300.00

S/. 152,157.60
S/. 90,240.00
S/. 21,717.60
S/. 21,240.00
S/. 1,800.00
S/. 960.00
S/. 600.00
S/. 15,600.00

S/. 155,601.48
S/. 90,240.00
S/. 22,803.48
S/. 22,302.00
S/. 1,800.00
S/. 1,008.00
S/. 600.00
S/. 16,848.00

S/. 110.00
S/. 60.00
S/. 50.00

S/. 1,320.00
S/. 720.00
S/. 600.00

S/. 1,386.00
S/. 756.00
S/. 630.00

S/. 4,177.00
S/. 2,209.00
S/. 1,968.00

S/. 4,177.00
S/. 2,209.00
S/. 1,968.00

S/. 4,177.00
S/. 2,209.00
S/. 1,968.00

Gastos generales
Utiles de Limpieza
Repuestos, mantenimiento
Depreciacion y APCD
Maquinaria y equipo 10% Anual
Muebles y Enseres 20% Anual

0.5% al ao
0.20% por ao

Estado de ganancias y perdidas

Detalle
Ingresos por Ventas
Costo de Ventas
Utilidad Bruta

Ao 1
S/. 488,220.00
S/. 51,840.00
S/. 436,380.00

Ao 2
S/. 585,864.00
S/. 54,432.00
S/. 531,432.00

Ao 3
S/. 703,036.80
S/. 57,153.60
S/. 645,883.20

Gastos Administrativos
Gastos Generales
Depreaciacion y APCD
Utilidad Operativa

S/. 12,679.80
S/. 110.00
S/. 4,177.00
S/. 419,413.20

S/. 12,679.80
S/. 110.00
S/. 4,177.00
S/. 514,465.20

S/. 12,679.80
S/. 110.00
S/. 4,177.00
S/. 628,916.40

Gastos Financieros
Utilidad antes de Impuestos
Impuesto a la Renta
Utilidad Neta Desp de Impuestos

S/. 0.00
S/. 419,413.20
S/. 125,823.96
S/. 293,589.24

S/. 0.00
S/. 514,465.20
S/. 154,339.56
S/. 360,125.64

S/. 0.00
S/. 628,916.40
S/. 188,674.92
S/. 440,241.48

Ao 0

Ao 1
S/. 488,220.00
-S/. 51,840.00

Ao 2
S/. 585,864.00
-S/. 54,432.00

Flujo de caja
Detalle
Ingreso por ventas
Costo de Ventas

Gastos administrativos y de ventas

Gastos generales
Impuesto a la renta
INVERSION INICIAL
Flujo de caja Econmico

Ao 3
S/. 333,898.18

ando un regla de 3 simple

eses y 4 das

Ao 3
S/. 1,116.02

S/. 48,319.80
-S/. 48,319.80

-S/. 12,679.80
-S/. 110.00
-S/. 125,823.96

-S/. 12,679.80
-S/. 110.00
-S/. 154,339.56

S/. 297,766.24

S/. 364,302.64

Ao 3
S/. 703,036.80
S/. 173,664.00
S/. 529,372.80
S/. 57,153.60
S/. 57,153.60

S/. 159,254.99
S/. 90,240.00
S/. 23,943.65
S/. 23,417.10
S/. 1,800.00
S/. 1,058.40
S/. 600.00
S/. 18,195.84
S/. 1,455.30
S/. 793.80
S/. 661.50
S/. 4,177.00
S/. 2,209.00
S/. 1,968.00

ANALISIS VERTICAL
AO 1
AO 2
100%
100%
11%
9%
89%
91%

AO 3
100%
8%
92%

ANLISIS HORIZONTAL
(AO 2-1)
(AO 3-2)
20%
5%
22%

20%
5%
22%

3%
0%
1%
86%

2%
0%
1%
88%

2%
0%
1%
89%

0%
0%
0%
23%

0%
0%
0%
22%

86%
26%
60%

88%
26%
61%

89%
27%
63%

23%
23%
23%

22%
22%
22%

Ao 3
S/. 703,036.80
-S/. 57,153.60

-S/. 12,679.80
-S/. 110.00
-S/. 188,674.92
S/. 444,418.48

CRONOGRAMA DE EJECUCION

AREA
VENTAS 1
VENTAS 2
MARK 1
MARK 2
MARK 3
LOG 1
LOG 2
OPER 1
RR HH 1
RR HH 2

ACTIVIDADES
ADQUISICION DE SOFTWARE
DETERMINAR FUNCIN DEL PUESTO
ASIGNACIN E IMPLEMENTACION DE REA MKT
EQUIPAMIENTO PARA EL AREA DE MKT
PROFESIONAL CON EXPERIENCIA MKT
AREA E IMPLEMENTACION PARA ALMACEN
IMPORTACION DE EQUIPOS GPS
SOFTWARE PARA OPTIMIZAR PROCESOS
ACTIVAR REA DE VENTAS Y REALIZAR CAMPAAS PUBLICITARIAS
CAPACITAR PERSONAL DE VENTAS

PRESUPUESTO PARA LA EJECUCION

AREA
VENTAS 1
VENTAS 2
MARK 1
MARK 2
MARK 3
LOG 1
LOG 2
OPER 1
RR HH 1
RR HH 2

ACTIVIDADES
ADQUISICION DE SOFTWARE
DETERMINAR FUNCIN DEL PUESTO
ASIGNACIN E IMPLEMENTACION DE REA MKT
EQUIPAMIENTO PARA EL AREA DE MKT
PROFESIONAL CON EXPERIENCIA MKT
AREA E IMPLEMENTACION PARA ALMACEN
IMPORTACION DE EQUIPOS GPS (AG. ADUANA)
SOFTWARE PARA OPTIMIZAR PROCESOS
ACTIVAR REA DE VENTAS Y REALIZAR CAMPAAS PUBLICI
CAPACITAR PERSONAL DE VENTAS
TOTAL

Mes
1

Mes Mes Mes Mes Mes Mes Mes Mes Mes Mes Mes
2
3
4
5
6
7
8
9
10 11 12

S PUBLICITARIAS

PRESUPUESTO
S/. 4,700.00
S/. 0.00
S/. 700.00
S/. 3,250.00
S/. 1,500.00
S/. 3,000.00
S/. 455.00
S/. 0.00
S/. 4,000.00
S/. 700.00
S/. 18,305.00