ESTRUCTURA DE COSTES DE ESTETICA - SPA PASA

COSTO MANO DE OBRA

COSTO COSTO
CONCEPTO CANTIDAD UNITARIO MENSUAL COSTO ANUAL
ESTILISTAS 3 S/. 950.00 S/. 2,850.00 S/. 34,200.00
MANICURISTA Y PEDICURISTA 1 S/. 950.00 S/. 950.00 S/. 11,400.00
TERAPEUTA 1 S/. 950.00 S/. 950.00 S/. 11,400.00
SERVICIO DE LIMPIEZA 1 S/. 950.00 S/. 950.00 S/. 11,400.00
TOTAL MANO DE OBRA S/. 5,700.00 S/. 68,400.00

COSTO MATERIALES
COSTO COSTO
DETALLES CANTIDAD UNITARIO MENSUAL COSTO ANUAL
TOALLAS 5 S/. 10.00 S/. 50.00 S/. 50.00
TIJERAS 5 S/. 5.00 S/. 25.00 S/. 25.00
CEPILLOS 15 S/. 3.50 S/. 52.50 S/. 52.50
TINTES 20 S/. 25.00 S/. 500.00 S/. 6,000.00
QUIMICOS 15 S/. 80.00 S/. 1,200.00 S/. 14,400.00
QUERATINAS 12 S/. 50.00 S/. 600.00 S/. 7,200.00
TOTAL MATERIALES S/. 2,427.50 S/. 27,727.50

COSTOS EQUIPOS
COSTO COSTO
DETALLES CANTIDAD UNITARIO ANUAL
TOCADOR 3 S/. 100.00 S/. 300.00
SILLAS 3 S/. 300.00 S/. 900.00
ESTERILIZADORES 3 S/. 150.00 S/. 450.00
CAMA DE MASAJES 2 S/. 200.00 S/. 400.00
MAQUINA DE AFEITAR 3 S/. 100.00 S/. 300.00
SECADOR 2 S/. 100.00 S/. 200.00
PLANCHAS 1 S/. 90.00 S/. 90.00
LAVA CABEZAS 2 S/. 500.00 S/. 1,000.00
S/. -
TOTAL EQUIPOS S/. 3,640.00

COSTO COSTO
COSTOS INDIRECTOS CANTIDAD UNITARIO MENSUAL COSTO ANUAL
ADORNOS 5 S/. 25.00 S/. 125.00 S/. 125.00
PERIODICOS 25 S/. 1.00 S/. 25.00 S/. 25.00
CREACION DE PAGINA WEB 1 S/. 10.00 S/. 10.00

TOTAL COSTOS INDIRECTOS S/. 150.00 S/. 160.00

COSTOS FIJOS
COSTO COSTO
DETALLES CANTIDADUNIDAD UNITARIO MENSUAL
AGUA 31 METROS CUB S/. 2.50 S/. 77.50
ENERGIA 550 KWS S/. 0.60 S/. 330.00
LOCAL 300 M2 S/. 5.00 ###
TOTAL COSTOS FIJOS S/. 1,907.50
ETICA - SPA PASANTES 2019

RESUMEN DE PLAN FINANCIERO

MANO DE OBRA S/. 68,400.00
MATERIALES S/. 2,427.50
EQUIPOS S/. 3,640.00
COSTOS INDIRECTOS S/. 160.00
COSTOS FIJOS S/. 1,907.50
TOTAL S/. 76,535.00