X.

EVALUACIN DEL DISEO

PRESUPUESTO DE INVERSIONES
CONCEPTO
INVERSIN FIJA
LOCAL
EQUIPO DE TRABAJO DEL GRUPO
EQUIPO DE ESTETICA

UNIDAD

CANTIDAD

LOCAL
LOTE
LOTE

1
1
1

COSTO
UNITARIO
$150,000.00
$15,000.00
$90,000.00

TOTAL DE LA INVERSIN FIJA

INVERSIN DIFERIDA
ASISTENCIA TECNICA
INSTALACIN ELECTRICA
CONTRATO TELEFONICO
CONTRATO DE AGUA
TOTAL DE LA INVERSIN DIFERIDA

SERVICIO
SERVICIO
SERVICIO
SERVICIO

CAPITAL DE TRABAJO
INSUMOS Y MATERIA PRIMA
MANO DE OBRA
PAGO DE ENERGA ELECTRICA
PAGO DE AGUA POTABLE
PAGO DE SERVICIO TELEFONICO
PUBLICIDAD
ESTUDIOS DE ACTUALIZACION
TOTAL DE CAPITAL DE TRABAJO

LOTE
JORNAL
SERVICIO
SERVICIO
SERVICIO
PAQUETE
SERVICIO

TOTAL DE INVERSIONES

1
1
1
1

12
624
12
12
12
4
2

$18,000.00
$1,500.00
$1,000.00
$1,500.00

$3,000.00
$100.00
$400.00
$200.00
$500.00
$1,000.00
$3,000.00

COSTO TOTAL

GRUPO O
PERSONA FSICA

$150,000.00
$15,000.00
$90,000.00

$150,000.00
$15,000.00

$255,000.00

$165,000.00

$18,000.00
$1,500.00
$1,000.00
$1,500.00
$22,000.00

$1,500.00
$1,000.00
$1,500.00
$4,000.00

$36,000.00
$62,400.00
$4,800.00
$2,400.00
$6,000.00
$4,000.00
$6,000.00
$121,600.00

$36,000.00
$62,400.00
$4,800.00
$2,400.00
$6,000.00
$4,000.00
$6,000.00
$121,600.00

$398,600.00

$290,600.00

PROMUSAG

OTROS

$150,000.00
$15,000.00
$90,000.00

$90,000.00
$90,000.00

$0.00

$9,000.00

$9,000.00

TOTAL

$255,000.00

$9,000.00

$0.00

$13,000.00

$0.00

$0.00

$62,400.00
$4,800.00
$2,400.00
$6,000.00
$4,000.00
$6,000.00
$121,600.00

$99,000.00

$0.00

$389,600.00

CALCULO DE CAPITAL DE TRABAJO

CONCEPTO

UNIDAD

COSTO U.

MES / COSTO

CANTIDAD

10

11

12

ESTETICA ERIKA NAILS

COSTOS
EQUIPO DE ESTETICA
INSUMOS Y MATERIA PRIMA
MANO DE OBRA
PAGO DE ENERGA ELECTRICA
PAGO DE AGUA POTABLE
PAGO DE SERVICIO TELEFONICO
PUBLICIDAD
ESTUDIOS DE ACTUALIZACION
PRODUCCIN
CORTE DE PELO PARA NIOS Y ADOLESCENTES
CORTE DE PELO PARA ADULTOS
CORTE DE PELO PARA DAMA
SERVICIO DE MANICURE
SERVICIO DE PEDICURE
DEPILADO DE CEJAS
DEPLADO DE CUERPO
DEPILADO EN ZONA DE BIKINI
UAS DE ACRLICO
INGRESO TOTAL
FLUJO DE EFECTIVO
FLUJO DE EFECTIVO ACUMULADO

LOTE
LOTE
JORNAL
SERVICIO
SERVICIO
SERVICIO
PAQUETE
SERVICIO

$
$
$
$
$
$
$
$

90,000.00
3,000.00
100.00
400.00
200.00
500.00
1,000.00
3,000.00

1
12
624
12
12
12
4
2

SERVICIO
SERVICIO
SERVICIO
SERVICIO
SERVICIO
SERVICIO
SERVICIO
SERVICIO
SERVICIO

$
$
$
$
$
$
$
$
$

35.00
45.00
120.00
150.00
180.00
70.00
150.00
100.00
250.00

800
400
400
200
150
200
80
80
350

$
$
$
$
$
$
$
$
$

103,300.0
90,000.0
3,000.0
5,200.0
400.0
200.0
500.0
1,000.0
3,000.0

9,300.0

9,300.0

10,300.0

9,300.0

9,300.0

10,300.0

9,300.0

9,300.0

10,300.0

9,300.0

9,300.0

$
$
$
$
$

3,000.0
5,200.0
400.0
200.0
500.0

$
$
$
$
$

3,000.0
5,200.0
400.0
200.0
500.0

$
$
$
$
$
$

3,000.0
5,200.0
400.0
200.0
500.0
1,000.0

$
$
$
$
$

3,000.0
5,200.0
400.0
200.0
500.0

$
$
$
$
$

3,000.0
5,200.0
400.0
200.0
500.0

$
$
$
$
$
$
$

3,000.0
5,200.0
400.0
200.0
500.0
1,000.0
-

$
$
$
$
$

3,000.0
5,200.0
400.0
200.0
500.0

$
$
$
$
$

3,000.0
5,200.0
400.0
200.0
500.0

$
$
$
$
$
$
$

3,000.0
5,200.0
400.0
200.0
500.0
1,000.0
-

$
$
$
$
$

3,000.0
5,200.0
400.0
200.0
500.0

$
$
$
$
$

3,000.0
5,200.0
400.0
200.0
500.0

2,333.33
1,500.00
4,000.00
2,500.00
2,250.00
1,166.67
1,000.00
666.67
7,291.67
22,708.3 $
13,408.3 $
27,783.3 $

2,333.33
1,500.00
4,000.00
2,500.00
2,250.00
1,166.67
1,000.00
666.67
7,291.67
22,708.3
13,408.3
41,191.7

2,333.33
1,500.00
4,000.00
2,500.00
2,250.00
1,166.67
1,000.00
666.67
7,291.67
-$
-$

$
103,300.0 $
103,300.0 -$

2,333.33
1,500.00
4,000.00
2,500.00
2,250.00
1,166.67
1,000.00
666.67
7,291.67
22,708.3 $
13,408.3 $
89,891.7 -$

2,333.33
1,500.00
4,000.00
2,500.00
2,250.00
1,166.67
1,000.00
666.67
7,291.67
22,708.3 $
13,408.3 $
76,483.3 -$

2,333.33
1,500.00
4,000.00
2,500.00
2,250.00
1,166.67
1,000.00
666.67
7,291.67
22,708.3 $
12,408.3 $
64,075.0 -$

2,333.33
1,500.00
4,000.00
2,500.00
2,250.00
1,166.67
1,000.00
666.67
7,291.67
22,708.3 $
13,408.3 $
50,666.7 -$

2,333.33
1,500.00
4,000.00
2,500.00
2,250.00
1,166.67
1,000.00
666.67
7,291.67
22,708.3 $
13,408.3 $
37,258.3 -$

2,333.33
1,500.00
4,000.00
2,500.00
2,250.00
1,166.67
1,000.00
666.67
7,291.67
22,708.3 $
12,408.3 $
24,850.0 -$

2,333.33
1,500.00
4,000.00
2,500.00
2,250.00
1,166.67
1,000.00
666.67
7,291.67
22,708.3 $
13,408.3 $
11,441.7 $

2,333.33
1,500.00
4,000.00
2,500.00
2,250.00
1,166.67
1,000.00
666.67
7,291.67
22,708.3 $
13,408.3 $
1,966.7 $

2,333.33
1,500.00
4,000.00
2,500.00
2,250.00
1,166.67
1,000.00
666.67
7,291.67
22,708.3 $
12,408.3 $
14,375.0 $

TOTAL

208,600.0

249,791.7

PROGRAMA DE INVERSIONES

CONCEPTO
INVERSIN FIJA
APROBACION DEL PROYECTO
ADQUISICION DE EQUIPO PARA ESTETICA
PUESTA EN MARCHA DEL PROYECTO
PRODUCCION

MESES DEL AO
1

10

11

12

X
X
X
X

PROYECCIN DE INGRESOS Y EGRESOS

Calculo de ingresos y egresos

CONCEPTO

UNIDAD

CANTIDAD

COSTO
UNITARIO

COSTO TOTAL

HORIZONTE
1

INGRESOS
CORTE DE PELO PARA NIOS Y
ADOLESCENTES
CORTE DE PELO PARA ADULTOS
CORTE DE PELO PARA DAMA
SERVICIO DE MANICURE
SERVICIO DE PEDICURE
DEPILADO DE CEJAS
DEPLADO DE CUERPO
DEPILADO EN ZONA DE BIKINI
UAS DE ACRLICO
TOTAL INGRESOS
COSTOS DE OPERACIN
Costos variables
INSUMOS Y MATERIA PRIMA
MANO DE OBRA
PAGO DE ENERGA ELECTRICA
PAGO DE AGUA POTABLE
PAGO DE SERVICIO TELEFONICO
PUBLICIDAD
ESTUDIOS DE ACTUALIZACION
Subtotal costos variables
Costos fijos
EQUIPO DE ESTETICA

Subtotal costos fijos

TOTAL COSTOS DE OPERACIN
UTILIDAD BRUTA
PUNTO DE EQUILIBRIO

SERVICIO
SERVICIO
SERVICIO
SERVICIO
SERVICIO
SERVICIO
SERVICIO
SERVICIO
SERVICIO

LOTE
JORNAL
SERVICIO
SERVICIO
SERVICIO
PAQUETE
SERVICIO

LOTE

800
400
400
200
150
200
80
80
350

$35.00
$45.00
$120.00
$150.00
$180.00
$70.00
$150.00
$100.00
$250.00

$28,000.00
$18,000.00
$48,000.00
$30,000.00
$27,000.00
$14,000.00
$12,000.00
$8,000.00
$87,500.00
$272,500.00

$28,000.00
$18,000.00
$48,000.00
$30,000.00
$27,000.00
$14,000.00
$12,000.00
$8,000.00
$87,500.00
$272,500.00

$28,840.00
$18,540.00
$49,440.00
$30,900.00
$27,810.00
$14,420.00
$12,360.00
$8,240.00
$90,125.00
$280,675.00

$29,705.20
$19,096.20
$50,923.20
$31,827.00
$28,644.30
$14,852.60
$12,730.80
$8,487.20
$92,828.75
$289,095.25

$30,596.36
$19,669.09
$52,450.90
$32,781.81
$29,503.63
$15,298.18
$13,112.72
$8,741.82
$95,613.61
$297,768.11

$31,514.25
$20,259.16
$54,024.42
$33,765.26
$30,388.74
$15,757.12
$13,506.11
$9,004.07
$98,482.02
$306,701.15

12
624
12
12
12
4
2

$3,000.00
$100.00
$400.00
$200.00
$500.00
$1,000.00
$3,000.00

$36,000.00
$62,400.00
$4,800.00
$2,400.00
$6,000.00
$4,000.00
$6,000.00

$36,000.00
$62,400.00
$4,800.00
$2,400.00
$6,000.00
$4,000.00
$6,000.00
$121,600.00

$37,080.00
$64,272.00
$4,944.00
$2,472.00
$6,180.00
$4,120.00
$6,180.00
$125,248.00

$38,192.40
$66,200.16
$5,092.32
$2,546.16
$6,365.40
$4,243.60
$6,365.40
$129,005.44

$39,338.17
$68,186.16
$5,245.09
$2,622.54
$6,556.36
$4,370.91
$6,556.36
$132,875.60

$40,518.32
$70,231.75
$5,402.44
$2,701.22
$6,753.05
$4,502.04
$6,753.05
$136,861.87

$90,000.00

$90,000.00

$90,000.00

$90,000.00

$0.00

$0.00

$0.00

$0.00

$211,600.00

$125,248.00

$129,005.44

$132,875.60

$136,861.87

$60,900.00

$155,427.00

$160,089.81

$164,892.50

$169,839.28

$162,524.85

$0.00

$0.00

$0.00

$0.00

CALCULO DE DEPRECIACIONES Y AMORTIZACIONES

CONCEPTO

COSTO
UNITARIO

VIDA TIL DEL

PROYECTO

DEPRECIACIN
TOTAL

VALOR
RESIDUAL

CANTIDAD

LOCAL

$150,000.00

$150,000.00

0.00%

$0.00

$0.00

EQUIPO DE TRABAJO DEL GRUPO

LOTE

$15,000.00

$15,000.00

10.00%

$1,500.00

$7,500.00

$7,500.00

EQUIPO DE ESTETICA

LOTE

$90,000.00

$90,000.00

10.00%

$9,000.00

$45,000.00

$45,000.00

CONCEPTO

COSTO TOTAL

PORCENTAJE DE

COSTO TOTAL

PORCENTAJE DE DEPRECIACIN
DEPRECIACIN
ANUAL

UNIDAD

LOCAL

DEPRECIACIN

HORIZONTE

LOCAL

$150,000.00

DEPRECIACIN
0.00%

ANUAL
$0.00

1
$150,000.00

2
$150,000.00

3
$150,000.00

4
$150,000.00

EQUIPO DE TRABAJO DEL GRUPO

$15,000.00

10.00%

$1,500.00

$13,500.00

$12,000.00

$10,500.00

$9,000.00

$7,500.00

EQUIPO DE ESTETICA
TOTALES
REINVERSIONES

$90,000.00
$165,000.00

10.00%

$9,000.00
$10,500.00

$81,000.00

$72,000.00

$63,000.00

$54,000.00

$45,000.00

VALOR RESIDUAL TOTAL =

5
$150,000.00

$202,500.00

$150,000.00

FUENTES DE FINANCIAMIENTO

FUENTE DE FINANCIAMIENTO

INVERSIONES FIJAS

INVERSIONES DIFERIDAS

CAPITAL DE TRABAJO

TOTAL

ESTETICA ERIKA NAILS

$165,000.00

64.71%

$4,000.00

30.77%

$121,600.00

100.00%

$290,600.00

74.59%

PROMETE

$90,000.00

35.29%

$9,000.00

69.23%

$0.00

0.00%

$99,000.00

25.41%

$0.00

0.00%

$0.00

0.00%

$0.00

0.00%

$0.00

0.00%

$255,000.00

100.00%

$13,000.00

100.00%

$121,600.00

100.00%

$389,600.00

100.00%

OTROS

GRAN TOTAL

GASTOS FINANCIEROS

CAPITALIZACION DEL GRUPO

CONCEPTO

9,000.00

HORIZONTE
1

CAPITALIZACION

$0.00

$0.00

$3,000.00

$3,000.00

$3,000.00

PAGO TOTAL

$0.00

$0.00

$3,000.00

$3,000.00

$3,000.00

PAGO ACUMULADO

$0.00

$0.00

$3,000.00

$6,000.00

$9,000.00

$9,000.00

$9,000.00

$6,000.00

$3,000.00

$0.00

SALDO

DE ACUERDO A REGLAS DE OPERACIN LA CAPITALIZACION SER DEL 10% COMO MINIMO Y 50% COMO MAXIMO

ESTADO DE RESULTADOS

HORIZONTE

CONCEPTO

TOTAL

(+) INGRESOS

272,500.0

280,675.0

289,095.3

297,768.1

306,701.2

1,446,739.51

(-) COSTOS DE PRODUCCIN

211,600.0

125,248.0

129,005.4

132,875.6

136,861.9

735,590.91

60,900.0

155,427.0

160,089.8

164,892.5

169,839.3

711,148.59

UTILIDAD BRUTA
(-) Gastos de administracin

(-) Gastos de comisin y venta

UTILIDAD DE OPERACIN

(-) CAPITALIZACION DEL 10%

(-) Depreciaciones y amortizaciones

10,500.0

10,500.0

50,400.0

144,927.0

UTILIDAD ANTES DE IMPUESTOS

60,900.0
-

$
$

155,427.0
-

160,089.8

164,892.5

169,839.3

711,148.59

3,000.0

3,000.0

3,000.0

9,000.00

10,500.0

10,500.0

10,500.0

52,500.00

146,589.8

151,392.5

156,339.3

649,648.59

(-) PTU

(-) Pago a capital

$
$

50,400.0
-

SALDO

50,400.0

COSTOS Y GASTOS

211,600.0

ISR y PTU

$
$

144,927.0
-

144,927.0

125,248.0

(-) ISR

UTILIDAD O PERDIDA NETA

$
$

146,589.8
-

146,589.8

132,005.4

$
$

151,392.5
-

151,392.5

135,875.6

$
$

156,339.3
-

156,339.3

139,861.9

$
$

649,648.59
-

649,648.59

744,590.91

XI. RENTABILIDAD
Flujo neto de efectivo

AO

INGRESOS

COSTOS Y

INV. FIJAS Y

CAPITAL DE

DEPRECIACIONES Y

RECUPERACIN

GASTOS

DIFERIDAS

TRABAJO

AMORTIZACIONES

DE CIRCULANTE

268,000.0

ISR y PTU

VALOR RESIDUAL

121,600.0

FLUJO NETO DE
EFECTIVO
-$

389,600.0

272,500.0

211,600.0

10,500.0

50,400.0

280,675.0

125,248.0

10,500.0

144,927.0

289,095.3

132,005.4

10,500.0

146,589.8

297,768.1

135,875.6

10,500.0

151,392.5

306,701.2

139,861.9

10,500.0

268,000.0

424,339.3

TOTALES

1,446,739.5

744,590.9

52,500.0

268,000.0

528,048.6

268,000.0

121,600.0

Relacin beneficio costo

TASA

AO

FACTOR

0
1
2
3
4
5

1.0000
0.9091
0.8264
0.7513
0.6830
0.6209

INGRESOS
$
$
$
$
$
$

272,500.0
280,675.0
289,095.3
297,768.1
306,701.2
TOTAL

10.00%

INGRESO ACTUAL
$
$
$
$
$
$

247,727.3
231,962.8
217,201.5
203,379.6
190,437.3

1,090,708.5

RELACIN BENEFICIO COSTO

VALOR PRESENTE NETO

EGRESOS
$
$
$
$
$
$

EGRESO ACTUAL

389,600.0
211,600.0
125,248.0
132,005.4
135,875.6
139,861.9

389,600.00
192,363.64
103,510.74
99,177.64
92,804.87
86,843.22
$

964,300.1

1.13
126,408.43

Calculo de la TIR y la VAN

AO
0
1
2
3
4
5

FLUJO NETO DE
EFECTIVO
-$
389,600.0
$
50,400.0
$
144,927.0
$
146,589.8
$
151,392.5
$
424,339.3

FACTOR
1.0000
0.9091
0.8264
0.7513
0.6830
0.6209

FLUJO NETO
ACTUALIZADO
389,600.00
45,818.18
119,774.38
110,135.09
103,403.12
263,481.31

VAN=

FLUJO NETO
ACUMULADO
389,600.00
343,781.82
224,007.44
113,872.34
10,469.23
253,012.08

253,012.08

TIR=

27%

RELACION BENEFICIO COSTO=

1.13

TIR =
VAN =

27%
253,012.08

RETORNO SOBRE LA INVERSION=

1.9440749261

INDICE DE DESEABILIDAD=

0.9440749261

TREMA=

10.00%