FORMATO CORRIDA FINANCIERA

FAPPA - PROMUSAG 2012

SECRETARIA DE LA REFORMA AGRARIA

NOMBRE DEL PROYECTO:

A
B
B.I.

B. II.
C
C.I.
C.II.
C.III.
C.IV
D
D.I.
D.II.
D.III.

TIENDA DE ROPA

PRESUPUESTO DE INVERSION

CALCULOS TECNICOS
MEMORIAS DE CALCULO
MEMORIAS DE INVENTARIO
MEMORIAS DE EGRESOS Y INGRESOS
MEMORIAS DE CAPITAL DE TRABAJO
MEMORIAS DE COSTOS
PROYECCION DE COSTOS

PROYECCION FINANCIERA MINIMA A 5 AOS.

COSTOS TOTALES
PROYECCION DE INGRESOS
ESTADO DE RESULTADOS
FLUJO DE EFECTIVO

ANALISIS DE RENTABILIDAD
PUNTO DE EQUILIBRIO
ANALISIS DE RENTABILIDAD (VAN, TIR, B/C)
ESQUEMA DE CAPITALIZACION Y AHORRO

FINANCIERA
SAG 2012

RMA AGRARIA

A A 5 AOS.

, TIR, B/C)

TIENDA DE ROPA

PRESUPUESTO DE INVERSION
CONCEPTOS

UNIDAD

CANTIDAD

ACTIVO FIJO
LOCAL DE 10X10
PANEL RAQUEDO
MOSTRADOR DE 1.80 MTS.LARGO X 80CM.ALTO X
80 CM DE FONDO.

M2
PIEZA
EQUIPO

100
10
2

APARADORES DE 1.80MTS.ALTO X 1.20MTS. ANCHO

X 50 CM. DE FONDO

EQUIPO

ZAPATERAS
REMODELACION DEL LOCAL
SUBTOTAL
ACTIVO DIFERIDO
ELABORACION DEL PROYECTO
TECNICA

DOCENA
OBRA

6
1

PRESUPUESTO

PRESUPUESTO
PRESUPUESTO

1
1

CONSTITUCION DE GRUPO
PERMISOS Y LICENCIAS
SUBTOTAL
CAPITAL DE TRABAJO
Capital de trabajo

SUSTENCIA

TOTAL

FUETE
PROGRAMA
SOCIAS
TOTAL
ESTRUCTURA FINANCIERA

CANTIDAD
PORCENTAJE
$
198,000.00
66.20%
$101,100.00
33.80%
$
299,100.00
100.00%

FUENTE
SOCIAS
PROGRAMA
TOTALES
PORCENTAJE (%)

$
$
$

INV. FIJA
65,000.00
180,000.00
245,000.00
82%

CLASIFICACION DE INVERSION
TIPO DE FINANCIAMIENTO
INV. FIJA
INV. DIFERIDA
CAP. TRABAJO
TOTALES

CANTIDAD
$
245,000.00
$
26,000.00
$
28,100.00
$
299,100.00

INV. DIFERIDA
$
8,000.00
$
18,000.00
$
26,000.00
9%

TIENDA DE ROPA

ESUPUESTO DE INVERSION
COSTO UNITARIO
$
$
$

650.00
3,470.00
8,050.00

19,400.00

MONTOS

PROGRAMA

$
$

65,000.00
34,700.00 $

16,100.00 $

$
$
$
$

77,600.00
21,600.00
30,000.00
245,000.00

$
$
$
$

$
$

3,600.00
30,000.00

18,000.00

$
$

6,000.00
2,000.00

$
$
$
$

18,000.00 $
6,000.00
2,000.00
26,000.00 $

28,100.00

28,100.00

299,100.00 $

SOCIOS
$

TOTAL

34,700.00

65,000.00 $
$

65,000.00
34,700.00

16,100.00

16,100.00

$
$
$
65,000.00 $

77,600.00
21,600.00
30,000.00
245,000.00

$
$
18,000.00 $

$
6,000.00 $
2,000.00 $
8,000.00 $

18,000.00
6,000.00
2,000.00
26,000.00

28,100.00 $

28,100.00

198,000.00 $

101,100.00 $

299,100.00

77,600.00
21,600.00
30,000.00
180,000.00 $

18,000.00

CAP. TRABAJO
$
28,100.00 $
$
$
$
28,100.00 $
9%

TOTALES
PORCENTAJE %
101,100.00
33.80%
198,000.00
66.20%
299,100.00
100.00%
100%
%

In
ROPA PARA DAMA
PLAYERA
PLAYERA BLANCA
BLUSA
VESTIDO
PANTALON GABARDINA
PANTALON DE VESTIR
PANTALON DE MEZCLILLA
PANTALON DE MEZCLILLA DIV. TONOS DE AZUL

Ropa para caballero

CAMISA DE PAQ.
CAMISA DE PAQ.
CAMISA DE PAQ.
PLAYERA
CAMISA MANGA CORTA
CAMISA M7C ESTAMPADA
BERMUDAS CUADROS
BERMUDAS CUADROS
BERMUDAS CUADROS
BERMUDAS GABARDINA
BERMUDAS GABARDINA
BERMUDAS GABARDINA
BERMUDAS GABARDINA
BERMUDAS GABARDINA
BERMUDAS GABARDINA
PANTALON MEZCLILLA
PANTALON MEZCLILLA
PANTALON MEZCLILLA
PANTALON MEZCLILLA
PANTALON MEZCLILLA
PANTALON MEZCLILLA
PANTALON GABARDINA
PANTALON GABARDINA
PANTALON GABARDINA
PANTALON GABARDINA
PANTALON GABARDINA
PANTALON GABARDINA
PANTALON GABARDINA

COLOR
VARIOS
VARIOS
VARIOS
VARIOS
VARIOS
VARIOS
VARIOS
VARIOS

TALLA
UNITALLA
UNITALLA
UNITALLA
UNITALLA
UNITALLA
UNITALLA
UNITALLA
UNITALLA

VARIOS
VARIOS
VARIOS
VARIOS
VARIOS
VARIOS
VARIOS
VARIOS
VARIOS
VARIOS
VARIOS
VARIOS
VARIOS
VARIOS
VARIOS
VARIOS
VARIOS
VARIOS
VARIOS
VARIOS
VARIOS
VARIOS
VARIOS
VARIOS
VARIOS
VARIOS
VARIOS
VARIOS

36
38
40
UNITALLA
UNITALLA
UNITALLA
32
34
36
30
32
24
36
38
40
30
32
34
36
38
30
30
32
34
36
38
40
42

Inventario
COMPRA

UTILIDAD 30%
ESTIMADA

VENTA

CANTIDAD

70.00

21.00

91.00

250

100.00

30.00

130.00

250

140.00

42.00

182.00

250

100.00

30.00

130.00

250

180.00

54.00

234.00

250

130.00

39.00

169.00

250

130.00

39.00

169.00

250

100.00

30.00

130.00

250

100.00
100.00
100.00
50.00

30.00
30.00
30.00
15.00

130.00
130.00
130.00
65.00

200
200
200
200

100.00

30.00

130.00

200

135.00

40.50

175.50

200

180.00

54.00

234.00

200

180.00

54.00

234.00

200

180.00

54.00

234.00

200

190.00

57.00

247.00

200

190.00

57.00

247.00

200

190.00

57.00

247.00

200

190.00

57.00

247.00

200

190.00

57.00

247.00

200

190.00

57.00

247.00

200

130.00

39.00

169.00

200

130.00

39.00

169.00

200

130.00

39.00

169.00

200

130.00

39.00

169.00

200

160.00

48.00

208.00

200

160.00

48.00

208.00

200

150.00

45.00

195.00

200

150.00

45.00

195.00

200

150.00

45.00

195.00

200

150.00

45.00

195.00

200

150.00

45.00

195.00

200

150.00

45.00

195.00

200

150.00

45.00

195.00

200

COSTO
17,500.00
25,000.00
35,000.00
25,000.00
45,000.00
32,500.00
32,500.00
25,000.00
20,000.00
20,000.00
20,000.00
10,000.00
20,000.00
27,000.00
36,000.00
36,000.00
36,000.00
38,000.00
38,000.00
38,000.00
38,000.00
38,000.00
38,000.00
26,000.00
26,000.00
26,000.00
26,000.00
32,000.00
32,000.00
30,000.00
30,000.00
30,000.00
30,000.00
30,000.00
30,000.00
30,000.00
###

INGRESOS
22,750.00
32,500.00
45,500.00
32,500.00
58,500.00
42,250.00
42,250.00
32,500.00
26,000.00
26,000.00
26,000.00
13,000.00
26,000.00
35,100.00
46,800.00
46,800.00
46,800.00
49,400.00
49,400.00
49,400.00
49,400.00
49,400.00
49,400.00
33,800.00
33,800.00
33,800.00
33,800.00
41,600.00
41,600.00
39,000.00
39,000.00
39,000.00
39,000.00
39,000.00
39,000.00
39,000.00
###

21

Ropa
Ene

Feb
0%
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

Proyectos para Compra-Venta por M

Mar
0%
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

Abr
5%
13
13
13
13
13
13
13
13
0
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10

May
10%
25
25
25
25
25
25
25
25
0
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20

Jun
15%
38
38
38
38
38
38
38
38
0
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30

Jul
15%
38
38
38
38
38
38
38
38
0
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30

Ago
15%
38
38
38
38
38
38
38
38
0
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30

15%
38
38
38
38
38
38
38
38
0
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30

0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0

10
10
10
10
10
10
10
10
10
10
10
10

20
20
20
20
20
20
20
20
20
20
20
20

30
30
30
30
30
30
30
30
30
30
30
30

30
30
30
30
30
30
30
30
30
30
30
30

30
30
30
30
30
30
30
30
30
30
30
30

30
30
30
30
30
30
30
30
30
30
30
30

enta por Mes

Sep

Oct
15%
38
38
38
38
38
38
38
38
0
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30

Nov
15%
38
38
38
38
38
38
38
38
0
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30

Dic
15%
38
38
38
38
38
38
38
38
0
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30
30

15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%

30
30
30
30
30
30
30
30
30
30
30
30

30
30
30
30
30
30
30
30
30
30
30
30

30
30
30
30
30
30
30
30
30
30
30
30

15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%

Egresos mensuales p
Ene

Feb

Mar

Abr

May

Jun

135%
-

875.00
1,250.00
1,750.00
1,250.00
2,250.00
1,625.00
1,625.00
1,250.00
1,000.00
1,000.00
1,000.00
500.00
1,000.00
1,350.00
1,800.00
1,800.00
1,800.00
1,900.00
1,900.00
1,900.00
1,900.00
1,900.00
1,900.00
1,300.00

1,750.00
2,500.00
3,500.00
2,500.00
4,500.00
3,250.00
3,250.00
2,500.00
2,000.00
2,000.00
2,000.00
1,000.00
2,000.00
2,700.00
3,600.00
3,600.00
3,600.00
3,800.00
3,800.00
3,800.00
3,800.00
3,800.00
3,800.00
2,600.00

2,625.00
3,750.00
5,250.00
3,750.00
6,750.00
4,875.00
4,875.00
3,750.00
3,000.00
3,000.00
3,000.00
1,500.00
3,000.00
4,050.00
5,400.00
5,400.00
5,400.00
5,700.00
5,700.00
5,700.00
5,700.00
5,700.00
5,700.00
3,900.00

2,625.00
3,750.00
5,250.00
3,750.00
6,750.00
4,875.00
4,875.00
3,750.00
3,000.00
3,000.00
3,000.00
1,500.00
3,000.00
4,050.00
5,400.00
5,400.00
5,400.00
5,700.00
5,700.00
5,700.00
5,700.00
5,700.00
5,700.00
3,900.00

1,300.00
1,300.00
1,300.00
1,600.00
1,600.00
1,500.00
1,500.00
1,500.00
1,500.00
1,500.00
1,500.00
1,500.00

2,600.00
2,600.00
2,600.00
3,200.00
3,200.00
3,000.00
3,000.00
3,000.00
3,000.00
3,000.00
3,000.00
3,000.00

3,900.00
3,900.00
3,900.00
4,800.00
4,800.00
4,500.00
4,500.00
4,500.00
4,500.00
4,500.00
4,500.00
4,500.00

3,900.00
3,900.00
3,900.00
4,800.00
4,800.00
4,500.00
4,500.00
4,500.00
4,500.00
4,500.00
4,500.00
4,500.00

53,425.00

106,850.00

160,275.00

160,275.00

ensuales por Compra de Ropa

Jul

Ago
2,625.00
3,750.00
5,250.00
3,750.00
6,750.00
4,875.00
4,875.00
3,750.00
3,000.00
3,000.00
3,000.00
1,500.00
3,000.00
4,050.00
5,400.00
5,400.00
5,400.00
5,700.00
5,700.00
5,700.00
5,700.00
5,700.00
5,700.00
3,900.00

Sep
2,625.00
3,750.00
5,250.00
3,750.00
6,750.00
4,875.00
4,875.00
3,750.00
3,000.00
3,000.00
3,000.00
1,500.00
3,000.00
4,050.00
5,400.00
5,400.00
5,400.00
5,700.00
5,700.00
5,700.00
5,700.00
5,700.00
5,700.00
3,900.00

Oct
2,625.00
3,750.00
5,250.00
3,750.00
6,750.00
4,875.00
4,875.00
3,750.00
3,000.00
3,000.00
3,000.00
1,500.00
3,000.00
4,050.00
5,400.00
5,400.00
5,400.00
5,700.00
5,700.00
5,700.00
5,700.00
5,700.00
5,700.00
3,900.00

Nov
2,625.00
3,750.00
5,250.00
3,750.00
6,750.00
4,875.00
4,875.00
3,750.00
3,000.00
3,000.00
3,000.00
1,500.00
3,000.00
4,050.00
5,400.00
5,400.00
5,400.00
5,700.00
5,700.00
5,700.00
5,700.00
5,700.00
5,700.00
3,900.00

Dic
2,625.00
3,750.00
5,250.00
3,750.00
6,750.00
4,875.00
4,875.00
3,750.00
3,000.00
3,000.00
3,000.00
1,500.00
3,000.00
4,050.00
5,400.00
5,400.00
5,400.00
5,700.00
5,700.00
5,700.00
5,700.00
5,700.00
5,700.00
3,900.00

10.50
15.00
21.00
15.00
27.00
19.50
19.50
15.00
15.00
15.00
15.00
7.50
15.00
20.25
27.00
27.00
27.00
28.50
28.50
28.50
28.50
28.50
28.50
19.50

3,900.00
3,900.00
3,900.00
4,800.00
4,800.00
4,500.00
4,500.00
4,500.00
4,500.00
4,500.00
4,500.00
4,500.00

3,900.00
3,900.00
3,900.00
4,800.00
4,800.00
4,500.00
4,500.00
4,500.00
4,500.00
4,500.00
4,500.00
4,500.00

3,900.00
3,900.00
3,900.00
4,800.00
4,800.00
4,500.00
4,500.00
4,500.00
4,500.00
4,500.00
4,500.00
4,500.00

3,900.00
3,900.00
3,900.00
4,800.00
4,800.00
4,500.00
4,500.00
4,500.00
4,500.00
4,500.00
4,500.00
4,500.00

3,900.00
3,900.00
3,900.00
4,800.00
4,800.00
4,500.00
4,500.00
4,500.00
4,500.00
4,500.00
4,500.00
4,500.00

19.50
19.50
19.50
24.00
24.00
22.50
22.50
22.50
22.50
22.50
22.50
22.50

160,275.00

160,275.00

160,275.00

160,275.00

160,275.00

765.75

In
Ene

Feb
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

Mar
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

Abr
1137.5
1625
2275
1625
2925
2112.5
2112.5
1625
0
1300
1300
1300
650
1300
1755
2340
2340
2340
2470
2470
2470
2470
2470
2470
1690

2275
3250
4550
3250
5850
4225
4225
3250
0
2600
2600
2600
1300
2600
3510
4680
4680
4680
4940
4940
4940
4940
4940
4940
3380

0
0
0
0
0
0
0
0
0
0
0
0
TOTAL ANUAL
1,282,965.75

0
0
0
0
0
0
0
0
0
0
0
0
-

1690
1690
1690
2080
2080
1950
1950
1950
1950
1950
1950
1950
69,452.50

3380
3380
3380
4160
4160
3900
3900
3900
3900
3900
3900
3900
138,905.00

Ingresos mensuales por Venta

May

Jun
3412.5
4875
6825
4875
8775
6337.5
6337.5
4875
0
3900
3900
3900
1950
3900
5265
7020
7020
7020
7410
7410
7410
7410
7410
7410
5070

Jul
3412.5
4875
6825
4875
8775
6337.5
6337.5
4875
0
3900
3900
3900
1950
3900
5265
7020
7020
7020
7410
7410
7410
7410
7410
7410
5070

Ago
3412.5
4875
6825
4875
8775
6337.5
6337.5
4875
0
3900
3900
3900
1950
3900
5265
7020
7020
7020
7410
7410
7410
7410
7410
7410
5070

Sep
3412.5
4875
6825
4875
8775
6337.5
6337.5
4875
0
3900
3900
3900
1950
3900
5265
7020
7020
7020
7410
7410
7410
7410
7410
7410
5070

Oct
3412.5
4875
6825
4875
8775
6337.5
6337.5
4875
0
3900
3900
3900
1950
3900
5265
7020
7020
7020
7410
7410
7410
7410
7410
7410
5070

3412.5
4875
6825
4875
8775
6337.5
6337.5
4875
0
3900
3900
3900
1950
3900
5265
7020
7020
7020
7410
7410
7410
7410
7410
7410
5070

5070
5070
5070
6240
6240
5850
5850
5850
5850
5850
5850
5850
208,357.50

5070
5070
5070
6240
6240
5850
5850
5850
5850
5850
5850
5850
208,357.50

5070
5070
5070
6240
6240
5850
5850
5850
5850
5850
5850
5850
208,357.50

5070
5070
5070
6240
6240
5850
5850
5850
5850
5850
5850
5850
208,357.50

5070
5070
5070
6240
6240
5850
5850
5850
5850
5850
5850
5850
208,357.50

5070
5070
5070
6240
6240
5850
5850
5850
5850
5850
5850
5850
208,357.50

TOTAL ANUAL
1,667,855.48

Nov

Dic
3412.5
4875
6825
4875
8775
6337.5
6337.5
4875
0
3900
3900
3900
1950
3900
5265
7020
7020
7020
7410
7410
7410
7410
7410
7410
5070

13.65
19.5
27.3
19.5
35.1
25.35
25.35
19.5
0
19.5
19.5
19.5
9.75
19.5
26.325
35.1
35.1
35.1
37.05
37.05
37.05
37.05
37.05
37.05
25.35

5070
5070
5070
6240
6240
5850
5850
5850
5850
5850
5850
5850
208,357.50

25.35
25.35
25.35
31.2
31.2
29.25
29.25
29.25
29.25
29.25
29.25
29.25
995.48

TOTAL ANUAL
1,667,855.48

Calculo de capital de trabajo

Capitalde trabajo
Concepto

Mes 1

Ingresos por ventas

Mes 2

Mes 3

Mes 4

Mes 5

Mes 6

69,453

138,905

208,358

208,358

69,453

138,905

208,358

208,358

Costos variables

Compra de bolsas
compra de ropa

2,160
-

2,160
-

2,160
53,425

2,160
106,850

2,160
160,275

2,160
160,275

2,160

2,160

55,585

109,010

162,435

162,435

Mantenimiento local
pago de luz
Contabilidad
Gastos administrativos
Agua
salarios

1,500
250
1,500
3,600
120
6,000

1,500
250
1,500
3,600
120
6,000

1,500
250
1,500
3,600
120
6,000

1,500
250
1,500
3,600
120
6,000

1,500.00
250
1,500
3,600
120
6,000

1,500
250
1,500
3,600
120
6,000

Total de costos fijos

Costos totales de operacin

12,970
15,130

12,970
15,130

12,970
68,555

12,970
121,980

12,970
175,405

12,970
175,405

12,970

898

16,925
10,278

32,953
22,675

32,953
55,628

Total de costos variables

Costos Fijos

fllujo
flujo acumulado

15,130 15,130 -

Capital de trabajo=

28,100 -

27,202.50 -

28,100.00

INGRESOS

concepto

Ingresos por ventas

Total

ao 1

1,667,855
1,667,855

ao 2

1,667,855
1,667,855

ao 3

1,667,855
1,667,855

ao 4

1,667,855
1,667,855

ao 5

1,667,855
1,667,855

ao 6

1,667,855
1,667,855

Mes 7

Mes 8

Mes 9

Mes 10

Mes 11

Mes 12

ANUAL

208,358

208,358

208,358

208,358

208,358

995

1,667,855

208,358

208,358

208,358

208,358

208,358

995

1,667,855

2,160
160,275

2,160
160,275

2,160
160,275

2,160
160,275

2,160
160,275

2,160
766

162,435

162,435

162,435

162,435

162,435

2,926

25,920
1,282,966
1,308,886

1,500
250
1,500
3,600
120
6,000

1,500
250
1,500
3,600
120
6,000

1,500
250
1,500
3,600
120
6,000

1,500
250
1,500
3,600
120
6,000

1,500
250
1,500
3,600
120
6,000

1,500
250
1,500
3,600
120
6,000

18,000
3,000
18,000
43,200
1,440
72,000

12,970
175,405

12,970
175,405

12,970
175,405

12,970
175,405

12,970
175,405

12,970
15,896

155,640

32,953
88,580

32,953
121,533

32,953
121,533

32,953
154,485

32,953 187,438

14,900
172,537

1,464,526

ao 7

1,667,855
1,667,855

ao 8

1,667,855
1,667,855

ao 9

1,667,855
1,667,855

ao 10

1,667,855
1,667,855

PresupueSto de Costos Anuales

concepto
Costos Fijos

Mantenimiento local
pago de luz
Contabilidad
Gastos administrativos
Agua
Promocion
salarios
Subtotal

ao 1

EGRESOS
ao 2

ao 3

ao 4

ao 5

18,000
3,000
18,000
43,200
1,440
37,440
72,000
193,080

18,900
3,150
18,900
45,360
1,512
39,312
75,600
202,734

19,845
3,308
19,845
47,628
1,588
41,278
79,380
212,871

20,837
3,473
20,837
50,009
1,667
43,341
83,349
223,514

21,879
3,647
21,879
52,510
1,750
45,509
87,516
234,690

1,282,966
25,920
1,308,886
1,501,966

1,347,114
27,216
1,374,330
1,577,064

1,414,470
28,577
1,443,047
1,655,917

1,485,193
30,006
1,515,199
1,738,713

1,559,453
31,506
1,590,959
1,825,649

costos variables

ropa
bolsas
Subtotal
Total de costos de operacin

Presupuesto de Costos Mensuales

Ene

Feb

Mar

Abr

May

Jun

Costos variables

Compra de bolsas
compra de ropa
Total de costos variables
Costos Fijos

Mantenimiento local
pago de luz
Contabilidad
Gastos administrativos

2160
0
2160

2160
0
2160

2160
53425
55585

2160
106850
109010

2160
160275
162435

2160
160275
162435

1500
250
1500
3600

1500
250
1500
3600

1500
250
1500
3600

1500
250
1500
3600

1500
250
1500
3600

1500
250
1500
3600

Agua
Promocion
salarios
total de costos fijos
Costos totales de operacin

120
3120
6000
16090

120
3120
6000
16090

120
3120
6000
16090

120
3120
6000
16090

120
3120
6000
16090

120
3120
6000
16090

os Mensuales
Jul

Ago

Sep

Oct

Nov

Dic

2160
160275
162435

2160
160275
162435

2160
160275
162435

2160
160275
162435

2160
160275
162435

2160
765.75
2925.75

1500
250
1500
3600

1500
250
1500
3600

1500
250
1500
3600

1500
250
1500
3600

1500
250
1500
3600

1500
250
1500
3600

120
3120
6000
16090

120
3120
6000
16090

120
3120
6000
16090

120
3120
6000
16090

120
3120
6000
16090

120
3120
6000
16090

TIENDA DE ROPA
PROYECCION DE COS
COSTOS DEL PROYECTO
CONCEPTO
Mantenimiento local
pago de luz
Contabilidad
Gastos administrativos
Agua
Promocion
salarios
ropa
bolsas
TOTAL

COSTOS

AO

SEMANA/MES/CICLO
$
$
$
$
$
$
$
$
$

1
18,000.00
3,000.00
18,000.00
43,200.00
1,440.00
37,440.00
72,000.00
1,282,965.75
25,920.00

$ 1,501,965.75

DA DE ROPA
CCION DE COSTOS
AO
$
$
$
$
$
$
$
$
$

2
18,900.00
3,150.00
18,900.00
45,360.00
1,512.00
39,312.00
75,600.00
1,347,114.04
27,216.00

AO
$
$
$
$
$
$
$
$
$

3
19,845.00
3,307.50
19,845.00
47,628.00
1,587.60
41,277.60
79,380.00
1,414,469.74
28,576.80

AO
$
$
$
$
$
$
$
$
$

4
20,837.25
3,472.88
20,837.25
50,009.40
1,666.98
43,341.48
83,349.00
1,485,193.23
30,005.64

AO
$
$
$
$
$
$
$
$
$

5
21,879.11
3,646.52
21,879.11
52,509.87
1,750.33
45,508.55
87,516.45
1,559,452.89
31,505.92

$ 1,577,064.04 $ 1,655,917.24 $ 1,738,713.10 $ 1,825,648.76

TIENDA DE ROPA
COSTOS TOTALES
COSTOS FIJOS

AO 1

AO 2

Mantenimiento local
pago de luz
Contabilidad
Gastos administrativos
Agua
Promocion
salarios

$
$
$
$
$
$
$

18,000.00
3,000.00
18,000.00
43,200.00
1,440.00
37,440.00
72,000.00

$
$
$
$
$
$
$

18,900.00
3,150.00
18,900.00
45,360.00
1,512.00
39,312.00
75,600.00

TOTAL

193,080.00 $

202,734.00

COSTOS VARIABLES
ropa
bolsas

AO 1
$
$

TOTAL

COSTOS FIJOS
COSTOS VARIABLES
COSTOS TOTALES

1,282,965.75 $
25,920.00 $

AO 2
1,347,114.04
27,216.00

###

###

AO 1

AO 2

$
193,080.00 $
202,734.00
$
1,308,885.75 $
1,374,330.04
$ 1,501,965.75 $ 1,577,064.04

DE ROPA
S TOTALES
AO 3

AO 4

$
$
$
$
$
$
$

19,845.00
3,307.50
19,845.00
47,628.00
1,587.60
41,277.60
79,380.00

$
$
$
$
$
$
$

212,870.70 $
AO 3

$
$

1,414,469.74 $
28,576.80 $

20,837.25
3,472.88
20,837.25
50,009.40
1,666.98
43,341.48
83,349.00

AO 5
$
$
$
$
$
$
$

21,879.11
3,646.52
21,879.11
52,509.87
1,750.33
45,508.55
87,516.45

223,514.24 $

234,689.95

AO 4
1,485,193.23 $
30,005.64 $

AO 5
1,559,452.89
31,505.92

###

###

###

AO 3

AO 4

AO 5

$
212,870.70 $
223,514.24 $
234,689.95
$
1,443,046.54 $
1,515,198.87 $
1,590,958.81
$ 1,655,917.24 $ 1,738,713.10 $ 1,825,648.76

TIENDA DE ROPA
PROYECCION DE INGRES
VOLUMEN
CONCEPTO
Venta de ropa
TOTAL

PRECIO

VENTAS

UNITARIO

SEM/MES/CICLO
$
1,667,855.48

ENDA DE ROPA
PROYECCION DE INGRESOS
AO
$

AO

1
1,667,855.48 $

$ 1,667,855.48

AO

2
1,751,248.25 $

$ 1,751,248.25

AO

3
1,838,810.66 $

$ 1,838,810.66

4
1,930,751.19

$ 1,930,751.19

AO
$

5
2,027,288.75

$ 2,027,288.75

TIENDA DE ROPA
ESTADO DE RESULTAD
CONCEPTOS
( + ) VENTAS
COSTOS FIJOS
COSTOS VARIABLES
( - ) COSTOS TOTALES
( = ) UTILIDAD BRUTA
( - ) DEPRECIACION
( = ) UTILIDAD ANTES DE IMPUESTOS
( - ) IMPUESTOS
( = ) UTILIDAD DEL EJERCICIO

AO 1
$
$
$
$
$
$
$
$
$

1,667,855.48
193,080.00
1,308,885.75
1,501,965.75
165,889.73
24,500.00
141,389.73
14,138.97
127,250.75

COSTOS DE DEPRECIACIONE
ACTIVO FIJO

VALOR ORIGINAL

LOCAL DE 10X10
$
PANEL RAQUEDO
$
MOSTRADOR DE 1.80 MTS.LARGO X 80CM.ALTO X 80 $
CM DE FONDO.

65,000.00
34,700.00
16,100.00

APARADORES DE 1.80MTS.ALTO X 1.20MTS. ANCHO X $

50 CM. DE FONDO
ZAPATERAS
$
REMODELACION DEL LOCAL
$

77,600.00

TOTAL

21,600.00
30,000.00

245,000.00

IENDA DE ROPA
DO DE RESULTADOS
AO 2

AO 3

AO 4

$ 1,751,248.25
$
202,734.00
$ 1,374,330.04
$ 1,577,064.04
$
174,184.21
$
25,725.00
$
148,459.21
$
14,845.92
$
133,613.29

$ 1,838,810.66
$
212,870.70
$ 1,443,046.54
$ 1,655,917.24
$
182,893.42
$
27,011.25
$
155,882.17
$
15,588.22
$
140,293.95

$ 1,930,751.19
$
223,514.24
$ 1,515,198.87
$ 1,738,713.10
$
192,038.09
$
28,361.81
$
163,676.28
$
16,367.63
$
147,308.65

AO 5
$
$
$
$
$
$
$
$
$

2,027,288.75
234,689.95
1,590,958.81
1,825,648.76
201,640.00
29,779.90
171,860.09
17,186.01
154,674.08

TOS DE DEPRECIACIONES
TASA
10%
15%
10%

AOS
10.00
10.00
10.00

10%

10.00

15%
15%

10.00
10.00

$
$

DEP ANUAL
6,500.00
3,470.00

VALOR RESCATE
$
58,500.00
$
31,230.00

1,610.00

14,490.00

$
$
$

7,760.00
2,160.00
3,000.00

$
$
$

69,840.00
19,440.00
27,000.00

24,500.00

220,500.00

TIENDA DE ROPA

FLUJO DE EFECTIV
CONCEPTOS / AO
( + ) VENTAS
( + ) VALOR DE RESCATE
( = ) INGRESOS TOTALES
COSTOS FIJOS
COSTOS VARIABLES
( = ) COSTOS TOTALES
COMPRA ACTIVO FIJO
COMPRA ACTIVO DIFERIDO
COMPRA CAPITAL DE TRABAJO
( = ) SALDO FINAL

AO 0

AO 1

$
$
$
$
$
$
$ 245,000.00
$ 26,000.00
$ 28,100.00

$
$
$
$
$
$
$
$
$

1,667,855.48
1,667,855.48
193,080.00
1,308,885.75
1,501,965.75
-

-$ 299,100.00

165,889.73

NDA DE ROPA

UJO DE EFECTIVO
AO 2

AO 3

AO 4

AO 5

$
$
$
$
$
$
$
$
$

1,751,248.25
1,751,248.25
202,734.00
1,374,330.04
1,577,064.04
-

$
$
$
$
$
$
$
$
$

1,838,810.66
1,838,810.66
212,870.70
1,443,046.54
1,655,917.24
-

$
$
$
$
$
$
$
$
$

1,930,751.19
1,930,751.19
223,514.24
1,515,198.87
1,738,713.10
-

$
$
$
$
$
$
$
$
$

2,027,288.75
220,500.00
2,247,788.75
234,689.95
1,590,958.81
1,825,648.76
-

174,184.21

182,893.42

192,038.09

422,140.00

TIENDA DE ROPA
PUNTO DE EQUILIBRIO
CONCEPTOS / AO
VENTAS
COSTOS FIJOS
COSTOS VARIABLES
COSTOS TOTALES
PUNTO DE EQUILIBRIO $
PUNTO DE EQUILIBRIO %

AO 1

AO 2

$ 1,667,855.48
$
193,080.00
$ 1,308,885.75
$ 1,501,965.75
$
897,093.86
54%

$ 1,751,248.25
$
202,734.00
$ 1,374,330.04
$ 1,577,064.04
$
941,948.55
54%

INTERPRETACION

_________________________________________________________________________________________
_________________________________________________________________________________________
_________________________________________________________________________________________

ENDA DE ROPA
NTO DE EQUILIBRIO
AO 3
$ 1,838,810.66
$
212,870.70
$ 1,443,046.54
$ 1,655,917.24
$
989,045.98
54%

AO 4
$
$
$
$
$

1,930,751.19
223,514.24
1,515,198.87
1,738,713.10
1,038,498.28
54%

AO 5
$
$
$
$
$

2,027,288.75
234,689.95
1,590,958.81
1,825,648.76
1,090,423.19
54%

_________________________________________________________
_________________________________________________________
_________________________________________________________

TIENDA DE ROPA
ANALISIS DE RENTABILIDAD (VAN, TIR, B/C)
TASA DE ACTUALIZACION

AO
AO 0
AO 1
AO 2
AO 3
AO 4
AO 5
TOTAL

10%

INGRESOS
$
$
$
$
$
$
$

1,667,855.48
1,751,248.25
1,838,810.66
1,930,751.19
2,247,788.75
9,436,454.33

COSTOS
$
$
$
$
$
$
$

299,100.00
1,501,965.75
1,577,064.04
1,655,917.24
1,738,713.10
1,825,648.76
8,598,408.88

FLUJO DE
EFECTIVO
-$
$
$
$
$
$
$

VAN
TIR
B/C

TASA
(1+t)-n

299,100.00
165,889.73
174,184.21
182,893.42
192,038.09
422,140.00
838,045.45

1.00000
0.90909
0.82645
0.75131
0.68301
0.62092

INGRESOS
ACTUALIZADOS
$
$
$
$
$
$
$

1,516,232.25
1,447,312.60
1,381,525.67
1,318,729.04
1,395,699.97
7,059,499.53

526,353.60
57.07%

1.08

CRITERIO DE DECISIN
________________________________________________________________________________________________________________________________
________________________________________________________________________________________________________________________________
________________________________________________________________________________________________________________________________
________________________________________________________________________________________________________________________________
________________________________________________________________________________________________________________________________

=TIR

=TIR

EGRESOS
ACTUALIZADOS
$
$
$
$
$
$
$

299,100.00
1,365,423.41
1,303,358.71
1,244,115.13
1,187,564.44
1,133,584.24
6,533,145.93

TIENDA DE ROPA
ESQUEMA DE CAPITALIZACION Y AHORRO
De acuerdo a reglas de Operacin 10% como minimo y de hasta el 50% de lo solicitado

PORCENTAJE
20%

MONTO SOLICT.

180,000.00

MONTO AHORRAR

36,000.00

AO
1
2
3
4
5

PAGOS
7,200.00
7,200.00
7,200.00
7,200.00
7,200.00

MONTO DE
AHORRO
7,200.00
14,400.00
21,600.00
28,800.00
36,000.00

N Y AHORRO

o solicitado