Modistera (taller de confecciones)

UNIDAD

CANTIDAD

COSTO
UNITARIO

Maquina remalladora

pieza

1.00

S/. 1,300.00

S/. 1,300.00

S/. 1,300.00

Maquina coser

pieza

1.00

S/. 1,150.00

S/. 1,150.00

S/. 1,150.00

Computadora de escrito

pieza

1.00

S/. 3,400.00

S/. 3,400.00

S/. 3,400.00

Mesa trabajo

pieza

2.00

S/. 80.00

S/. 160.00

S/. 160.00

Alfileres

pqt

100.00

S/. 0.01

S/. 1.00

S/. 1.00

Hilo

pqt

72.00

S/. 0.83

S/. 60.00

S/. 60.00

Aguja maquina

pqt

12.00

S/. 0.44

S/. 5.25

S/. 5.25

aguja mano

pqt

18.00

S/. 0.13

S/. 2.25

S/. 2.25

pieza

2.00

S/. 14.00

S/. 28.00

S/. 28.00

pqt

18.00

S/. 0.42

S/. 7.50

S/. 7.50

pieza

1.00

S/. 0.50

S/. 0.50

S/. 0.50

S/. 6,114.50

S/. 6,114.50

S/. 50.00

S/. 50.00

50.00

50.00

CONCEPTOS
ACTIVO FIJO

Tijeras
Tizas
Cinta metrica
SUBTOTAL
ACTIVO DIFERIDO
Capacitacion
SUBTOTAL
CAPITAL DE TRABAJO
Monto
SUBTOTAL

presupuesto

1.00

50.00

MONTOS

PROGRAMA

10,000.00
10,000.00

TOTAL

16,164.50

6,164.50

nes)
SOCIOS

TOTAL
S/. 1,300.00
S/. 1,150.00
S/. 3,400.00
S/. 160.00
S/. 1.00
S/. 60.00
S/. 5.25
S/. 2.25
S/. 28.00
S/. 7.50
S/. 0.50

S/. -

S/. 6,114.50
S/. 50.00

50.00

6,164.50

MEMORIAS DE CALCULO
MEMORIAS DE CALCULO
CONCEPTO
PRESENTACI PRECIO CONFECCCONFECCION MENS
Mano de Obra
5.00
90.00

DE CALCULO
STO MENSUALP.VENTA
GRESO MENSUALGRESO ANUAL
450.00 25.00
2,250.00
27,000.00

450.00

2,250.00

27,000.00

Modistera (taller de confeccione

Proyeccion de costos
COSTOS DEL PROYECTO
CONCEPTO
Luz
Bolsas
Salario
Administracion
Telefono e internet
Mano de Obra

TOTAL

COSTOS
COSTO MENSUAL
S/. 30.00
S/. 3.50
S/. 750.00
S/. 450.00
S/. 40.00
S/. 450.00

S/. 1,723.50

AO
1
S/. 360.00
S/. 42.00
S/. 9,000.00
S/. 5,400.00
S/. 480.00
S/. 5,400.00

###

aller de confecciones)
cion de costos
AO

AO

2
S/. 363.60
S/. 42.42
S/. 9,090.00
S/. 5,454.00
S/. 484.80
S/. 5,454.00

###

AO

3
S/. 367.24
S/. 42.84
S/. 9,180.90
S/. 5,508.54
S/. 489.65
S/. 5,508.54

###

AO

4
S/. 370.91
S/. 43.27
S/. 9,272.71
S/. 5,563.63
S/. 494.54
S/. 5,563.63

###

5
S/. 374.62
S/. 43.71
S/. 9,365.44
S/. 5,619.26
S/. 499.49
S/. 5,619.26

###

_________

Modistera (taller de confecc

COSTOS FIJOS

Luz
Bolsas
Salario
Administracion
Telefono e internet

AO 1

AO 2

S/. 360.00
S/. 42.00
S/. 9,000.00
S/. 5,400.00
S/. 480.00

S/. 363.60
S/. 42.42
S/. 9,090.00
S/. 5,454.00
S/. 484.80

TOTAL

###

###

COSTOS VARIABLES

AO 1

AO 2

S/. 5,400.00

S/. 5,454.00

Mano de Obra

TOTAL

COSTOS FIJOS
COSTOS VARIABLES
COSTOS TOTALES

S/. 5,400.00

S/. 5,454.00

AO 1

AO 2

S/. 15,282.00
S/. 5,400.00

###

S/. 15,434.82
S/. 5,454.00

###

a (taller de confecciones)
AO 3

AO 4

AO 5

S/. 367.24
S/. 42.84
S/. 9,180.90
S/. 5,508.54
S/. 489.65

S/. 370.91
S/. 43.27
S/. 9,272.71
S/. 5,563.63
S/. 494.54

S/. 374.62
S/. 43.71
S/. 9,365.44
S/. 5,619.26
S/. 499.49

###

###

###

AO 3

AO 4

AO 5

S/. 5,508.54

S/. 5,563.63

S/. 5,619.26

S/. 5,508.54

S/. 5,563.63

S/. 5,619.26

AO 3

AO 4

AO 5

S/. 15,589.17
S/. 5,508.54

###

S/. 15,745.06
S/. 5,563.63

###

S/. 15,902.51
S/. 5,619.26

###

Modistera (taller de confecciones)

PROYECCION DE INGRESOS
VOLUMEN

PRECIO

CONCEPTO Venta mensual UNITARIO

Mano de Obra 90
25

TOTAL

VENTAS

AO

MENSUAL

S/. 2,250.00

S/. 2,250.00

S/. 27,000.00

###

er de confecciones)
N DE INGRESOS
AO

AO

AO

AO

S/. 28,350.00

S/. 29,767.50

S/. 31,255.88

S/. 32,818.67

###

###

###

###

ESTACION DE SERVICIOS

CONCEPTOS / AO
VENTAS
COSTOS FIJOS
COSTOS VARIABLES
COSTOS TOTALES
PUNTO DE EQUILIBRIO S/.
PUNTO DE EQUILIBRIO %

AO 1
S/. 27,000.00
S/. 15,282.00
S/. 5,400.00
S/. 20,682.00
S/. 19,102.50
71%

AO 2
S/. 28,350.00
S/. 15,434.82
S/. 5,454.00
S/. 20,888.82
S/. 19,111.51
67%

AO 3
S/. 29,767.50
S/. 15,589.17
S/. 5,508.54
S/. 21,097.71
S/. 19,129.04
64%

AO 4
S/. 31,255.88
S/. 15,745.06
S/. 5,563.63
S/. 21,308.69
S/. 19,154.63
61%

AO 5
S/. 32,818.67
S/. 15,902.51
S/. 5,619.26
S/. 21,521.77
S/. 19,187.89
58%

ESTADO DE RESULTADOS CONSOLIDADO PROYECTADO

( PESOS )
CONCEPTO/PERIODO

Ao 1

Ao 2

Proyectados
Ao 3

INGRESOS POR VENTAS

COSTOS DE PRODUCCION

27,000.00
5,400.00

28,350.00
5,454.00

29,767.50
5,508.54

UTILIDAD BRUTA

21,600.00

22,896.00

24,258.96

GASTOS DE ADMINISTRACION Y

15,282.00

15,434.82

15,589.17

6,318.00

7,461.18

8,669.79

UTILIDADES ANTES DE IMPUESTO

6,318.00

7,461.18

8,669.79

PTU (10%)
ISR (30%)

631.80
1,895.40

746.12
2,238.35

866.98
2,600.94

UTILIDAD NETA

3,790.80

4,476.71

5,201.88

23,209.20

23,873.29

24,565.62

UTILIDAD DE OPERACIN
Reintegros
Intereses

Egresos Totales

ados
Ao 4

Ao 5
31,255.88
5,563.63

32,818.67
5,619.26

25,692.25

27,199.41

15,745.06

15,902.51

9,947.19

11,296.90

9,947.19

11,296.90

994.72
2,984.16

1,129.69
3,389.07

5,968.31

6,778.14

25,287.56

26,040.53

EVALUACION FINANCIERA
INDICADORES FINANCIEROS
FLUJO NETO DE EFECTIVO
Ao de
operacin
0
1
2
3
4
5

Ingresos
totales
-

Egresos
totales

27,000.00
28,350.00
29,767.50
31,255.88

0
23,209.20
23,873.29
24,565.62
25,287.56

32,818.67

26,040.53

Inversiones para el proyecto

Fija
Diferida
Cap de trab.
6,114.50

10,000.00

EVALUACION FINANCIERA
CALCULO DEL VAN, R B/C Y TIR CON UNA TASA DE DESCUENTO DEL 10%
Ao
Costos Beneficios
Factor de
Costos
Beneficios
de
totales
totales
actualizacin actualizados actualizados
operacin
($)
($)
10.0%
($)
($)
0
16,114
0
1.000
16,114.50
0.00
1
23,209
27,000
0.909
21,099.27
24,545.45
2
23,873
28,350
0.826
19,729.99
23,429.75
3
24,566
29,768
0.751
18,456.52
22,364.76
4
25,288
31,256
0.683
17,271.74
21,348.18
5
26,041
34,384
0.621
16,169.12
21,349.78
Total

113,050

150,757

108,841.15

Los indicadores financieros que arroja el proyecto son:

VAN=
4,196.79 Se acepta
TIR =
18.49% Se acepta
B/C =

1.04 Se acepta

113,037.93

CIEROS
Valor de Rescate
Valor
Recup. De
Flujo Neto de
Residual cap. De Trab.
Efectivo
-16,114.50
3,790.80
4,476.71
5,201.88
5,968.31
1,565.37

Flujo neto de
efectivo act.
($)
-16,114.50
3,446.18
3,699.76
3,908.25
4,076.44
5,180.66
4,196.79

8,343.51

ESTACION DE SERVICIOS

PERODO DE RECUPERACIN DE LA INVER

FLUJO ACT.
SALDO

0
16,114.50
16,114.50
-

1
3,446.18
12,668.31

PERODO DE RECUPERACIN DE LA INVERSION

2
-

3
3,699.76
8,968.56
-

3,908.25
5,060.31
-

4,076.44
983.87

El ultimo saldo negativo corresponde

al numero de aos de recuperacion
Periodo de recuperacion

5
5,180.66
4,196.79

aos

Modistera (taller de confecciones)

Calculo de Depreciaciones
CONCEPTO

UNIDAD CANTIDAD

Maquina remalladora
Maquina coser
Computadora de escritorio
Mesa trabajo

pieza
pieza
pieza
pieza
Total

1
1
1
2

COSTO
UNITARIO

1300
1150
3400
80

COSTO TOTAL

1,300.00
1,150.00
3,400.00
160.00

6,010.00

Aos de Vida
Util

7.00
11.00
6.00
5.00

Depreciacion
Anual

Drepreciacion
en el periodo (5 Valor Residual
Aos)

185.71
104.55
566.67
32.00

928.57
522.73
2,833.33
160.00

371.43
627.27
566.67
-

888.93

4,444.63

1,565.37