CAPITULO I: EL RESUMEN EJECUTIVO

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CAPITULO II: LA INFORMACIN GENERAL DEL PROYECTO

2.1

La Informacin General del Proyecto

2.1.1

Nombre

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2.1.2

Naturaleza

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2.1.3

Ubicacin

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2.1.4

Unidad Ejecutora del Proyecto

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2.1.5

Identificacin de la Oportunidad de Negocio y / o Definicin del

Problema.

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2.1.5 Objetivos del Proyecto

a)

Objetivos de Marketing

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b)

Objetivos de Operaciones

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c)

Objetivos Econmicos y Financieros

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2.2 Estrategia del Proyecto

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CAPITULO III: EL ESTUDIO DE MERCADO

3.1 Anlisis de la Demanda
3.1.1

Definicin del Bien y / o Servicio

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3.1.2

Demanda Histrica y Presente

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3.1.3

Variables que afectan a la demanda

a) El precio del Bien

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b) Los Ingresos
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c) Los gustos y Preferencias

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d) Otros Factores
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3.1.4

Demanda Futura

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a)

Mercado Potencial

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b)

Mercado Disponible

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c)

Mercado Objetivo ( En personas)

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d)

Frecuencia de Visita o de Uso

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e)

Mercado Objetivo (En Servicios y/o Unidades)

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f)

Crecimiento del Mercado Objetivo: Criterio Utilizado

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Cuadro Resumen de la demanda Proyectada

Items

Ratio

Unidad

Ao 1

Ao 2

Ao 3

Ao 4

Mercado Potencial
Mercado Disponible
Mercado Objetivo (En personas)
Frecuencia de Visita
Mercado Objetivo( En Unidades)

3.2 Anlisis de la Oferta

3.2.1

Estructura de Mercado

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3.2.2

Variables que afectan a la Oferta

a a)

El Precio de los Insumos

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b)

Tecnologa.

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c)

Precio de los bienes Sustitutos y / o Complementarios.

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d)

Otras Variables.

Ao 5

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3.2.3

Competencia Presente
a)

Identificacin de la Competencia Directa

a1.-

Competencia Directa

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a2.-

Competencia Indirecta

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b)

Anlisis Descriptivo de la Competencia Directa.

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ASOCIACIN PRO BIENESTAR Y DESARROLLO

Cuadro Resumen de las Principales Caractersticas de la Competencia
Items

Competidor A

Competidor B

Competidor C

Ubicacin
Horario
Productos
Precios y Formas de Pago

Servicios Adicionales
Promocin
Infraestructura
Personal
Otros Factores

ASOCIACIN PRO BIENESTAR Y DESARROLLO

C)
Items
Competidor

Anlisis FODA de la Competencia

FORTALEZAS

DEBILIDADES

OPORTUNIDADES

AMENAZAS

A
Competidor
B
Competidor
C

Items
Competidor
A
Competidor
B
Competidor
C

ASOCIACIN PRO BIENESTAR Y DESARROLLO

3.2.4 Competencia Futura
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3.3 Anlisis de la Comercializacin

3.3.1

Decisiones sobre Producto

a) Definicin

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b) Tipo de Bien
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c)

Caractersticas Fsicas del Producto

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10

ASOCIACIN PRO BIENESTAR Y DESARROLLO

d)

Empaque

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e) Caracterstica Intangibles
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f) Marca
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3.3.2

Decisiones sobre Precio

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11

ASOCIACIN PRO BIENESTAR Y DESARROLLO

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a)

Fijacin de Precios.

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b) Poltica de Pago
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c) Poltica de Descuento
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3.3.3

Decisiones sobre Plaza

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ASOCIACIN PRO BIENESTAR Y DESARROLLO

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a) Cobertura de Mercado
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b) Logstica
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3.3.4

Decisiones sobre Promocin

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ASOCIACIN PRO BIENESTAR Y DESARROLLO

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a) El Mensaje
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b) Posicionamiento
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ASOCIACIN PRO BIENESTAR Y DESARROLLO

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c)

Mix Promocional Etapa de Lanzamiento

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d)

Mix Promocional Etapa de Mantenimiento

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ASOCIACIN PRO BIENESTAR Y DESARROLLO

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16

f) Cronograma de Actividades de Marketing

Perodo de Lanzamiento
Actividad

Actividad

S1

S1

Mes 1
S2
S3

Mes 6
S2 S3

S4

S4

S1

S1

Mes 2
S2
S3

Mes 7
S2 S3

S4

S4

S1

S1

Mes 3
S2
S3

S4

Perodo de Lanzamiento
Mes 8
Mes 9
S2 S3 S4 S1 S2 S3

17

S1

S4

Mes 4
S2
S3

S1

S4

Mes 10
S2 S3

S1

S4

S1

Mes 5
S2
S3

S4

Mes 11
S2 S3

S4

g) Presupuesto de Actividades de Marketing

Perodo de Lanzamiento
Actividad

Q1

Mes 1
PU2 GT3

Mes 2
PU GT

Mes 3
PU
GT

Mes 4
PU GT

Q= Cantidad
PU= Precio Unitario
3
GT = Gasto Total
2

18

Mes 5
PU
GT

Mes 6
PU

GT

Totales en US$
Acumulado Gasto Total en US$

Perodo de Lanzamiento
Actividad

Q1

Mes 7
PU2 GT3

Mes 8
PU
GT

Mes 9
PU
GT

Q= Cantidad
PU= Precio Unitario
3
GT = Gasto Total
2

19

Mes 10
PU
GT

Mes 11
PU GT

Mes 12
PU
GT

Totales en US$
Acumulado Gasto Total en US$

20

CAPITULO IV: ESTUDIO LEGAL

4.1

Formas Societarias

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4.2

Licencias.

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4.3

Afectacin Tributaria

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4.4

Registro de Marcas.

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21

4.5

Proceso de Constitucin de la Empresa

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4.6

Legislacin Laboral

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4.7

Otros Aspectos Legales.

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CAPITULO V: EL ESTUDIO TCNICO

5.1

Proceso y Tecnologa
5.1.1

Proceso de Produccin / Operacin.

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5.1.2

Diagrama de Flujo del Proceso de Produccin.

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5.1.3

Terrenos y Edificaciones

Especificacin del Terreno.

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Especificaciones de las Edificaciones.

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Distribucin de rea por Metro Cuadrado

Item

M2

Total (En M2)

5.1.4

Tecnologa
Identificacin de Alternativas Tecnolgicas.

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Seleccin de Tecnologa.
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Requerimiento de Vehculos, Maquinarias, Equipos de Oficina, Mobiliario y

Equipos de Seguridad.
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Vehculos
Item

Caractersticas

Vida

Proveedor

til

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Maquinarias Necesarias Para X Unidades

Item

Caractersticas

Vida

Proveedor

til

25

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Equipos de Oficina
Items

Caractersticas

Vida

Proveedor

til

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Mobiliario
Vida
Items

Caractersticas

Util

Proveedor

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Equipos de Seguridad

26

Vida
Items

Caractersticas

Util

Proveedor

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Herramientas Necesarias
Vida
Items

Caractersticas

Util

Proveedor

5.1.5 Requerimientos de Materias Primas y/o Materiales Directos

Requerimiento de Materias Primas y Materiales Directos
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Requerimiento Anual de Materias Primas y/o Materiales Directos

Cantidad para X
Items

Unidad

Proveedor

unidades

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5.1.6

Mano de Obra Directa (MOD)

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Requerimiento de MOD
Cargo

5.1.7

N de Empleados

Jornales a la semana

Factores Indirectos de Fabricacin/Operacin

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Requerimiento de Suministros
Items

Unidad

Cantidad Anual

Proveedor

Agua
Electricidad
Telfono

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Requerimiento de Materiales Indirectos

Cantidad
Items

Unidad

Proveedor
Requerida

Requerimiento de Servicios Indirectos

Cantidad
Items

Unidad

Proveedor
Requerida

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29

Requerimiento de Otros Factores Indirectos

Cantidad
Items

Unidad
Requerida

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5.2 Tamao del Proyecto
5.2.1

Criterios de Determinacin del Tamao.

a) Demanda Proyectada

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b) Disponibilidad de Insumos
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c) Otros Factores
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30

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5.2.2 Definicin del Tamao Inicial y Durante el Horizonte de evaluacin.

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Tamao del Proyecto (En Unidades/ En Servicios)

Aos

5.3

Tamao ( En Unidades)

Localizacin
5.3.1

Macro Localizacin

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31

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Escala de Valores
Escalas
Muy Malo
Malo
Bueno
Muy Bueno

1
2
3
4

Evaluacin de los Distritos Segn el Mtodo Cualitativo por Puntos

Factor

Mtodo Cualitativo Por Puntos

Peso Distrito Calif. Distrito Calif. Distrito Calif.
A

Dist. A

Dist.

Dist. C

TOTAL

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5.3.2

Micro Localizacin.

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5.3.3

Plano de Ubicacin del Terreno.

CAPITULO VI: EL ESTUDIO DE LA ORGANIZACIN

6.1

Puestos de Trabajo
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6.2

El Organigrama Funcional

33

34

6.3

Carta Gantt

Actividaes
S1

S2

Mes1
S3

S4

S1

Mes2
S2
S3

S4

S1

Mes 3
S2
S3

S4

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S1

Mes 4
S2
S3

S4

S1

Mes 5
S2
S3

S4

CAPITULO VII: ESTUDIO DE COSTOS Y GASTOS

7.1

Calculando el Costo Total de Produccin / Operacin.

7.1.1

Costos de Materiales Directos

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Costos de Materiales Directos

XX Unidades de Produccin 1er ao
tems

Unidad

Cantidad

Precio

Costo Total

Unitario

En US$

Total de Materiales Directos En US$

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Proyeccin de los Costos Anuales de Materiales Directos

tems
Costo Anual en Materiales Directos

Ao 1

Ao 2

Ao 3

Ao 4

En US$

Costos de Servicios Directos

36

Ao 5

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Costo de Servicios Directos

XX Servicios Ofrecidos 1er ao
tems

Unidad

Cantidad

Precio

Costo Total en US$

Unitario

Total de Servicios Directos En US$

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Proyeccin de los Costos Anuales de Servicios Directos

tems
Costo Anual en Servicios Directos

Ao 1

Ao 2

Ao 3

Ao 4

Ao 5

En US$

7.1.2.- Costos de Mano de Obra Directa (MOD)

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Mano de Obra Directa (MOD)

Cargos

Cantidad

Sueldo

Deducciones

Aportes

Gratificaciones

37

Sueldo

Neto En
US$

Total MOD En US$

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Proyeccin de los Costos Anuales de Mano de Obra Directa

Item
Costo Anual MOD

Ao 1

Ao 2

Ao 3

Ao 4

Ao 5

En US$

7.1.3.- Costos Indirectos de Fabricacin

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Materiales Indirectos
tems

Unidad

Cantidad

Precio unitario

Costo Total en US$

38

Total Materiales Indirectos En US$

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Mano de Obra Indirecta (MOI)

Cargos

Cantidad

Sueldo Bruto En

Deducciones

Aportes

Gratificaciones

US

Sueldo Neto
En US$

Total MOI En
US$
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Suministros
Items

Unidad

Cantidad

Costo Total US$

Agua
Electricidad
Telfono

39

Total Suministros
En US$
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Otros Costos Indirectos

Items

Unidad

Cantidad

Precio Unitario En

Costo Total US$

US$

Total En US$

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Costos Totales Anuales Indirectos de Fabricacin

tems

Ao 1

Ao 2

Ao 3

Ao 4

Ao 5

CIF Total En US$

7.2

Calculando el Gasto de Administracin Proyectado.

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40

Sueldos del Area de Administracin

Cargos

Sueldo Bruto En US$

Deducciones

Aportes

Gratificaciones

Sueldo Neto En US$

Total En US$
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Otros Gastos del rea de Administracin

Items

Unidad

Cantidad

Precio Unitario

Costo Total US$

En US$

Total En US$

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Proyeccin de Gastos Administrativos

tems

Ao 1

Ao 2

Ao 3

Ao 4

Ao 5

Gastos de Administracin
En US$

7.3

Calculando el Gasto de Venta Proyectado

41

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Sueldos del Area de Ventas

Cargos

Cantidad

Sueldo Bruto En

Deducciones

Aportes

Gratificaciones

Sueldo Neto

En US$

S
$

Total Sueldos
En US$

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Gasto en Promocin de Mantenimiento Anual

tems

Unidad

Cantidad

Precio Unitario

Gasto Total US$

en US$

42

Gasto Total En US$

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Otros Gastos del rea de Ventas

tems

Unidad

Cantidad

Precio Unitario en US$

Costo Total US$

Gasto Total En US$

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Proyeccin de Gastos de Venta

tems

Ao 1

Ao 2

Ao 3

Ao 4

Ao 5

Gastos de Venta En US$

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Captulo VIII: PROYECCIN DE LA INVERSIN Y SU

FINANCIAMIENTO.

43

8.1

Activo Tangible

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Inversin y Reinversin de Activos Tangibles

tems

Precio

Q Inicial

Ao 0

Ao 1

Ao 2

Ao 3 Ao 4

Ao 5

Unitario
En US$

Totales En US$
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Depreciacin de Activos Tangibles

tems

Tasa5

Ao 1

Ao 2

Ao 3

Ao 4

44

Ao 5

Totales En US$
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8.2

Activo Intangible

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Inversin de Activos Intangibles

Items

Precio Unitario En US$

Q Inicial

Ao 0

- Tasa= Tasa de depreciacin segn SUNAT

45

Totales En US$

__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
Amortizacin de Activos Intangibles
Items

Tasa de
Amortizacin

Ao 1

Ao 2

Ao 4
Ao 3

Totales En US$
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_______________________________________________________________________________
_______________________________________________________________________________

46

Ao 5

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8.3

Capital de Trabajo

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Clculo del Capital de Trabajo

tems
1.2.3.4.5.Costo Total Desembolsable (En US$)
Diferencia
Factor
Capital de trabajo Inicial
Variaciones de Capital de Trabajo
Recuperacin de Capital de Trabajo

Ao 0

Ao 1

Ao 2

Ao 3

Ao 4

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_______________________________________________________________________________
_______________________________________________________________________________

Composicin de la Inversin Inicial Total

Items
Activo Fijo
Activo Intangible
Capital de Trabajo
Total Inversin

En US$

En Porcentaje

Grfico Composicin de la inversin Total

47

Ao 5

8.4

Financiamiento

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Estructura de Capital del Proyecto

Items

En US$

En Porcentaje

Capital Propio
Prstamo
Total

Datos Generales del Financiamiento

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Datos Generales del Financiamiento

Items

Valores

Monto del Prstamo (En US$)

Plazo (En Meses)

Interes anual (En %)

Interes mensual (En %)

Perodo de gracia (En Meses)

Amortizacin de la Deuda
Cuadro de Amortizacin de la Deuda
N

Saldo Final

Inters

Cuota

Amortizacin

Saldo Inicial

1
2
3
4
5
6
7
8
9
10

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11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36

Captulo IX: PROYECCIN DE LOS INGRESOS

9.1

Calculando los Ingresos por la venta del Bien o Servicio.

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50

_______________________________________________________________________________
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Proyeccin de los Ingresos por Ventas

Items

Ao 1

Ao 2

Ao 3

Ao 4

Ao 5

Cantidad ( En Unidades)
Precio (En US$)
Ingreso Total En US$

9.2

Calculando los Ingresos por la Venta de Sub-Productos y/o Desechos.

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Proyeccin de los Ingresos por Venta de Sub-Productos y/o Desechos

Items

Ao 1

Ao 2

Ao 3

Ao 4

Ao 5

Cantidad ( En Unidades)
Precio (En US$)
Ingreso Total En US$

CAPITULO X: EVALUACIN FINANCIERA BSICA.

10.1

El Formato del Flujo de Caja

10.1.1

Flujo de Capital

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Flujo de Capital en Dlares Nominales (US$)

tems

Ao 0

Ao 1

Ao2

Ao 3

Ao 4

Ao 5

Inversin en Activo Fijo

Inversin en Activo
Intangible

Capital de Trabajo Inicial

Variaciones de Capital de
Trabajo

Recuperacin de Capital de
Trabajo

Flujo de Capital En US$

(1)

10.1.2

Flujo Operativo
Flujo Operativo en Dlares Nominales (US$)

tems

Ao 1

Ao2

Ao 3

Ao 4

Ao 5

Ingresos
Costo de Materiales Directos
Costo del MOD
CIF
Gastos de Administracin
Gastos de Ventas
Depreciacin
Amortizacin
UAI
Impuesto

52

UDI
Depreciacin
Amortizacin de Intangibles
Flujo Operativo En US$ (2)

10.1.3

Flujo de Caja Econmico

Flujo de Caja Econmico en Dlares Nominales (US$)

tems
Flujo de Capital
Flujo Operativo
Flujo de Caja Econmico

Ao 0

Ao 1

Ao2

Ao 3

Ao 4

Ao 5

(3)
En US$. (1)+(2)=(3)

10.1.4

Flujo del Servicio de la Deuda

Flujo del Servicio de la Deuda en Dlares Nominales (US$)

tems
Prstamo
Intereses

Ao 0
despus

Ao 1

Ao2

Ao 3

Ao 4

Ao 5

Ao 4

Ao 5

de

impuestos
Amortizacin
Flujo de Servicio de la
Deuda
En US$ (4)

10.1.5

Flujo Financiero
Flujo de Financiero en Dlares Nominales (US$)

tems
Flujo de Caja Econmico
Flujo de Servicio de la Deuda
Flujo Financiero

Ao 0

Ao 1

Ao2

Ao 3

En US$ (5)=(3)+(4)

10.2 La Tasa de Descuento

53

____________________________________________________________________________________
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10.3
10.3.1

Indicadores Financieros de Rentabilidad

Valor Actual Neto y TIR

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____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________

Cuadro Resumen de los Principales

Indicadores Econmicos y Financieros
Items
VAN
TIR

Econmico

Financiero

10.3.2 Otros Indicadores de Rentabilidad

____________________________________________________________________________
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____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________

54

____________________________________________________________________________________
____________________________________________________________________________________

Cuadro Resumen de Otros Indicadores de Rentabilidad

Items
Periodo de Recuperacin( PR )

Valores

Periodo de Recuperacin
Descontado (PRD )
Ratio Beneficio Costo (B/C)

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______________________________________________________________________
______________________________________________________________________
______________________________________________________________________

CAPITULO XI : CONCLUSIONES Y RECOMENDACIONES

11.1

Conclusiones

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____________________________________________________________________________________

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____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________

11.2 Recomendaciones al Proyecto

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______________________________________________________________________
______________________________________________________________________
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______________________________________________________________________
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______________________________________________________________________
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______________________________________________________________________

ANEXO 1
Caso Prctico

Restaurante Lea y Sazn

Se quiere realizar en la ciudad de Ica, un nuevo restaurante llamado Lea y Sazn es un
nuevo concepto en el rubro de alimentos y bebidas para el departamento de Ica, puesto que
ofrece un producto nico y diferenciado como lo es el pollo a la lea, caracterizndose por ser
saludable, bajo en grasa y de sabor agradable, adems ofrecer un servicio altamente
personalizado y ser el primer establecimiento que brinde reparto a domicilio. La presencia de
Lea y Sazn se debe que se observ una ineficiente atencin por parte del personal que
labora en las polleras consideradas como la competencia directa de la empresa, as como
tambin la ausencia de los estndares de calidad en su producto principal y falta de higiene en
sus diferentes reas de produccin.
La Demanda y los Ingresos del Proyecto
El pblico objetivo est conformado por las personas de los niveles socioeconmicos A y
B cuyas edades estn comprendidas entre los 14 a ms y que viven en las urbanizaciones
Lurn, San Isidro, La Moderna, Residencial La Angostura, San Jos, Sol de Ica, San Antonio,
este grupo est conformado por 6916 personas.
Se defini como mercado disponible aquel mercado potencial que tiene deseos de consumir
pollo a la lea, segn la investigacin de mercados realizada se obtuvo que el 52% de los
Encuestados consumiran Pollo a lea.
Se sabe adems que los inversionistas del proyecto requieren obtener una participacin de
mercado del 5%.
Se considera una frecuencia de visita de 2.52 al mes, se conoce adems que la compra
promedio en nmero de pollos es de una racin es decir un cuarto de pollo. No se considera
estacionalidad para el proyecto. Se sabe que la tasa de crecimiento poblacional para el distrito
es de 1.72% segn datos obtenidos del Instituto Nacional de Estadstica e Informtica.
El proyecto se va a realizar considerando un horizonte de evaluacin de 5 aos. Se considera
un consumo adicional de S/.6 por persona promedio. El precio del cuarto de pollo con papas y
ensalada es de S/.11.El tipo de cambio es de 3.5 soles por dlar.

Determinar:
a) Mercado Potencial
b) Mercado Disponible
c) Mercado Objetivo en nmero de personas

57

d) Mercado Objetivo en Nmero de Pollos ( 1 pollo entero = pollo)

e) Proyectar la demanda al Horizonte de evaluacin considerando que van a incrementar
su participacin de mercado en 2% cada ao a partir del tercero.
f) Determine los ingreso por la venta de pollos, as como los ingresos totales en dlares
durante los cinco aos de duracin del negocio.

58