% respecto al

total
¿Cuánto destina de sus ingre Count - ¿Cuánto destina de sus ingresos p
Entre 20 y 50 soles. 7 35%
Entre 100 y 200 soles. 4 20%
Entre 50 a 100 soles. 4 20%
Menos de 20 soles. 4 20%
(empty) 5%
Total Result 19 100%
 ESTIMACIÓN DE VENTAS ME
Promedio Promedio
Gasto / ENERO
gasto / mes
persona / mes

35 S/12.25 CREMA UNID. X 60 gr 170

150 S/30.00 SERUM UNID. X 70 ml 170
10 S/2.00 JABONCILLO UNID. X 50 gr 352
75 S/15.00 TÓNICO UNID. X 70 ml 170
0 S/0.00 MASCARILLA UNID. X. 80 gr 170
S/59.25 TOTAL 1032
MACIÓN DE VENTAS MENSUALES EN UNIDADES

FEBRERO MARZO ABRIL MAYO JUNIO

168 168 161 160 175

168 168 161 160 175
350 348 348 342 345
168 168 161 160 175
168 168 161 160 175
1022 1020 992 982 1045
JULIO AGOSTO SEPTIEMBRE OCTUBRE NOVIEMBRE

170 160 165 164 179

170 160 165 164 179
350 341 349 350 360
170 160 165 164 179
170 160 165 164 179
1030 981 1009 1006 1076
DICIEMBRE TOTAL

176 2016
176 2016
365 4200
176 2016
176 2016
1069 12264
 COSTOS - PROYECTO COSMÉTICOS N
1.1 INGRESOS DEL PROYECTO
1.1.1 INGRESOS POR EL GIRO

2021 2022 2023

VENTAS CREMA S/50,400.00 S/52,920.00 S/55,566.00
VENTAS SERUM S/50,400.00 S/52,920.00 S/55,566.00
VENTAS JABONCILLOS S/33,600.00 S/35,280.00 S/37,044.00
VENTAS TÓNICOS S/40,320.00 S/42,336.00 S/44,452.80
VENTAS MASCARILLAS S/50,400.00 S/52,920.00 S/55,566.00
TOTAL VENTAS S/225,120.00 S/236,376.00 S/248,194.80

1.2 INVERSIONES DEL PROYECTO

TOTAL DE INVERSIONES (en S/ )
ITEM MONTO
EQUIPO S/77,200.00
CAPITAL DE TRABAJO S/126,911.33
OBRAS FÍSICAS Y LOCAL S/41,915.00
MOBILIARIO S/3,900.00
MARKETING S/18,160.00
CONFORMACIÓN EMPRESA S/1,832.89
TOTAL DE INVERSIONES S/269,919.22

1.2.1 INVERSIONES EN EQUIPOS

CANTIDAD
PREC. UNIT. SUB TOTAL
Móvil de transporte 1 S/70,000.00 S/59,322.03
Mesa de trabajo 1 S/1,500.00 S/1,271.19
Anaquel 5 S/250.00 S/1,059.32
Laptop 2 S/1,700.00 S/2,881.36
Multifuncional (impresora /
scanner) 1 S/1,050.00 S/889.83
TOTAL DE INVERSIÓN S/65,423.73

MOBILIARIO
CANTIDAD PREC.UNIT SUB TOTAL
Estante 2 S/700.00 S/1,186.44
Silla 3 S/300.00 S/762.71
Escritorio 2 S/800.00 S/1,355.93
TOTAL S/1,800.00 S/3,305.08
1.2.2 CAPITAL DE TRABAJO

ITEM MONTO
MATERIALES S/1,531.20
SUELDOS PERSONAL PERMANENTE S/88,320.00
SUELDOS PERSONAL TEMPORAL S/16,440.00
SUMINISTROS S/20,620.13
CAPITAL DE TRABAJO S/126,911.33

1.2.3 INVERSIONES EN OBRAS FÍSICAS

CANTIDAD PRECIO UNIT. SUB-TOTAL

Iluminación (focos) 10 S/5.00 S/42.37
Stickers señales seguridad 15 S/1.70 S/21.61
Extintores PQS 2 S/59.50 S/100.85
Gastos de acondicionamiento 1 S/5,000.00 S/4,237.29
Luz de emergencia 2 S/37.00 S/62.71
Detectores de humo 3 S/25.50 S/64.83
Botiquín 1 S/50.00 S/42.37
Instalación de internet 1 S/120.00 S/101.69
Garantía del local 1 S/2,800.00 S/2,372.88
Alquiler del local 12 S/2,800.00 S/28,474.58
TOTAL INVERSIONE SEN O.F. S/10,898.70 S/35,521.19

1.2.4 MARKETING

2021 2022 2023

MANTENIMIENTO WEB S/6,000.00 S/6,000.00 S/6,000.00
HOSTING S/400.00 S/400.00 S/400.00
DOMINIO S/100.00 S/100.00 S/100.00
DESARROLLADOR WEB S/1,300.00 S/0.00 S/0.00
TIENDA VIRTUAL (ECOMMERCE) S/1,200.00 S/1,200.00 S/1,200.00
PAGINA DE FACEBOOK BUSINESS S/500.00 S/0.00 S/0.00
ANUNCIOS EN FACEBOOK S/2,400.00 S/2,400.00 S/2,400.00
PAGINA DE INSTAGRAM S/0.00 S/0.00 S/0.00
ANUNCIOS EN INSTAGRAM S/2,400.00 S/2,400.00 S/2,400.00
DISEÑO GRÁFICO S/1,200.00 S/1,200.00 S/1,200.00
BROCHURE IMPRESOS S/500.00 S/500.00 S/500.00
VOLANTEO S/2,160.00 S/2,160.00 S/2,160.00
TOTAL S/18,160.00 S/16,360.00 S/16,360.00
1.2.5 CONFORMACIÓN EMPRESA
1.2.5.1 ASPECTO LEGAL

TIEMPO
ACTIVIDAD DURACIÓN COSTO
Búsqueda de nombre 30 min. S/5.00
Reserva de nombre 30 días hábiles S/20.00
Elaboración de minuta 3 días hábiles S/500.00
Inscripción en Sunarp 30 días hábiles S/360.00
COSTO TOTAL S/885.00

Licencia de Funcionamiento
ACTIVIDAD PLAZO COSTO TOTAL
Licencia de Funcionamiento 15 días S/343.00

1.2.5.2 ASPECTO TRIBUTARIO

% IMPUESTO
MENSUAL -
ACTIVIDAD COSTO
IGV 18%
IR - Rég. Especial 1.50%
Costo trámite en SUNAT S/0.00

1.2.5.3 ASPECTO REGISTRO MARCA

TIEMPO
ACTIVIDADES DURACIÓN
VALOR VENTA IGV

Búsqueda fonética - figurativa 15 - 20 minutos S/59.24 S/10.66

Solicitud de registro 180 días máx. S/453.38 S/81.61

30 días plazo
para que
cualquier
persona se
Publicación en diario oficial oponga al
/obtención del registro de registro de
propiedad intelectual marca. S/0.00 S/0.00
MONTO TOTAL S/512.62 S/92.27

1.3 COSTOS DEL PROYECTO

TOTAL DE COSTOS DESEMBOLSABLES (En S/ )
ITEM MONTO
Suministros S/20,620.13
Materiales S/1,531.20
Personal permanente S/88,320.00
Personal temporal S/16,440.00
TOTAL S/126,911.33

1.3.1 SUMINISTROS
COSTOS DE SUMINISTROS (En S/ ) ANUAL
SUMINISTROS UNIDAD COSTO UNIT. CANTIDAD
Agua m3 S/2.90 120
Electricidad Kilowatts S/0.66 1440
Internet (30 Mbps) Mbps S/120.00 12
Combustible Galones S/14.90 1200
TOTAL

1.3.2 MATERIALES

MATERIALES DE OFICINA - ANUAL

MATERIALES UNIDAD PRECIO UNIT. CANTIDAD

Papel bond 75 gr. unid x 1/2 millar S/12.00 12

Lapiceros unidad S/2.00 36
Lápiz unidad S/1.20 18
Cuaderno unidad S/4.00 12
Archivadores unidad S/9.00 10
Corrector unidad S/4.00 12
Resaltador unidad S/2.50 12
Clic pqt x 50 unid S/1.00 6
Engrampador unidad S/12.00 2
Perforador unidad S/10.00 2
Borrador unidad S/1.00 6
Cuter unidad S/6.00 6
Grapas 26/6 pqt x 100 unid S/4.00 6
Tijera unidad S/4.00 4

Suministro de impresora funcional unidad S/151.00 2

TOTAL

1.3.3 COSTO DE PERSONAL

1.3.3.1 COSTO DE PERSONAL PERMANENTE

COSTOS DE PERSONAL PERMANENTE (En S/ )

SALARIO
CARGO NRO PUESTOS MENSUAL SALARIO ANUAL
Gerente General 1 S/3,000.00 S/36,000.00
Encargado Logística 1 S/1,000.00 S/12,000.00
Atención al cliente - ventas 1 S/1,000.00 S/12,000.00
Conductor 1 S/930.00 S/11,160.00
Empaquetado y despacho 1 S/930.00 S/11,160.00
Contador 1 S/500.00 S/6,000.00
TOTAL SALARIOS S/7,360.00 S/88,320.00

1.3.3.2 COSTOS DE PERSONAL TEMPORAL

HORAS COSTO POR

CARGO PROCESO JORNALES HORA
Mantenimiento
Mecánico de vehículo 8 S/37.50

Mantenimiento
Técnico de sistemas de computadora 3 S/50.00
Limpieza de
Personal de limpieza instalaciones 80 S/7.50
Mantenimiento
Técnico de instalaciones instalaciones 8 S/40.00
TOTAL 99 S/135.00

1.3.4 COSTO DE COMERCIALIZACIÓN

No aplica

1.3.5 DEPRECIACIÓN

DEPRECIACIÓN DE EQUIPOS

% DEPRECIACIÓN CUOTA
CANTIDAD DEPRECIACIÓN
Laptop 2 20% S/320.96
Multifuncional (impresora /
scanner) 1 10% S/111.51
Vehículo de transporte 1 15% S/5,100.00
TOTAL 4 S/0.45 S/5,532.47

1.3.6 COSTOS DE FINANCIAMIENTO

PERIODO SALDO DEL SERVICIO DE LA DEUDA

Anual PRÉSTAMO INTERÉS
0 S/50,000.00
1 S/48,826.83 S/15,000.00
2 S/47,301.70 S/14,648.05
3 S/45,319.04 S/14,190.51
4 S/42,741.58 S/13,595.71
5 S/39,390.89 S/12,822.48
 6 S/35,034.98 S/11,817.27
7 S/29,372.31 S/10,510.49
8 S/22,010.83 S/8,811.69
9 S/12,440.90 S/6,603.25
10 S/0.00 S/3,732.27
CTO COSMÉTICOS NATURALES A BASE DE ARROZ

2024 2025 2026 2027 2028 2029

S/58,344.30 S/61,261.52 S/64,324.59 S/67,540.82 S/70,917.86 S/74,463.75
S/58,344.30 S/61,261.52 S/64,324.59 S/67,540.82 S/70,917.86 S/74,463.75
S/38,896.20 S/40,841.01 S/42,883.06 S/45,027.21 S/47,278.57 S/49,642.50
S/46,675.44 S/49,009.21 S/51,459.67 S/54,032.66 S/56,734.29 S/59,571.00
S/58,344.30 S/61,261.52 S/64,324.59 S/67,540.82 S/70,917.86 S/74,463.75
S/260,604.54 S/273,634.77 S/287,316.51 S/301,682.33 S/316,766.45 S/332,604.77

TOTAL INVERSIONES A.F.

ITEM MONTO
EQUIPO S/77,200.00
OBRAS FÍSICAS Y LOCAL S/41,915.00
TOTAL INVERSIONES A.F. S/119,115.00

IGV COSTO TOTAL

S/10,677.97 S/70,000.00
S/228.81 S/1,500.00
S/190.68 S/1,250.00
S/518.64 S/3,400.00

S/160.17 S/1,050.00
S/11,776.27 S/77,200.00

IGV COSTO TOTAL

S/213.56 S/1,400.00
S/137.29 S/900.00
S/244.07 S/1,600.00
S/594.92 S/3,900.00
 IGV COSTO TOTAL
S/7.63 S/50.00
S/3.89 S/25.50
S/18.15 S/119.00
S/762.71 S/5,000.00
S/11.29 S/74.00
S/11.67 S/76.50
S/7.63 S/50.00
S/18.31 S/120.00
S/427.12 S/2,800.00
S/5,125.42 S/33,600.00
S/6,393.81 S/41,915.00

2024 2025 2026 2027 2028 2029

S/6,000.00 S/6,000.00 S/6,000.00 S/6,000.00 S/6,000.00 S/6,000.00
S/400.00 S/400.00 S/400.00 S/400.00 S/400.00 S/400.00
S/100.00 S/100.00 S/100.00 S/100.00 S/100.00 S/100.00
S/0.00 S/0.00 S/0.00 S/0.00 S/0.00 S/0.00
S/1,200.00 S/1,200.00 S/1,200.00 S/1,200.00 S/1,200.00 S/1,200.00
S/0.00 S/0.00 S/0.00 S/0.00 S/0.00 S/0.00
S/2,400.00 S/2,400.00 S/2,400.00 S/2,400.00 S/2,400.00 S/2,400.00
S/0.00 S/0.00 S/0.00 S/0.00 S/0.00 S/0.00
S/2,400.00 S/2,400.00 S/2,400.00 S/2,400.00 S/2,400.00 S/2,400.00
S/1,200.00 S/1,200.00 S/1,200.00 S/1,200.00 S/1,200.00 S/1,200.00
S/500.00 S/500.00 S/500.00 S/500.00 S/500.00 S/500.00
S/2,160.00 S/2,160.00 S/2,160.00 S/2,160.00 S/2,160.00 S/2,160.00
S/16,360.00 S/16,360.00 S/16,360.00 S/16,360.00 S/16,360.00 S/16,360.00
COSTO TOTAL

S/69.90
S/534.99

S/0.00
S/604.89
COSTO TOTAL
S/348.00
S/952.13
S/1,440.00
S/17,880.00
S/20,620.13

COSTO TOTAL

S/432.00
S/72.00
S/43.20
S/144.00
S/90.00
S/144.00
S/90.00
S/12.00
S/36.00
S/30.00
S/36.00
S/36.00
S/48.00
S/16.00

S/302.00
S/1,531.20
 COSTO TOTAL
MENSUAL COSTO ANUAL

S/300.00 S/3,600.00

S/150.00 S/1,800.00

S/600.00 S/7,200.00

S/320.00 S/3,840.00
S/1,370.00 S/16,440.00

2021 2022 2023 2024 2025 2026

S/4,012.00 S/3,691.04 S/3,370.08 S/3,049.12 S/2,728.16 S/2,407.20

S/1,239.00 S/1,127.49 S/1,015.98 S/904.47 S/792.96 S/681.45

S/60,000.00 S/54,900.00 S/49,800.00 S/44,700.00 S/39,600.00 S/34,500.00
S/65,251.00 S/59,718.53 S/54,186.06 S/48,653.59 S/43,121.12 S/37,588.65

SERVICIO DE LA DEUDA TASA EFECTIVA TRIMESTRAL =

AMORTIZACIÓN CUOTA

S/1,173.17 S/16,173.17 MONTO PRESTAMO

S/1,525.12 S/16,173.17 INTERÉS ANUAL
S/1,982.66 S/16,173.17 PERIODOS ANUALES
S/2,577.46 S/16,173.17 CUOTA FIJA ANUAL
S/3,350.70 S/16,173.17
 S/4,355.91 S/16,173.17
S/5,662.68 S/16,173.17
S/7,361.48 S/16,173.17
S/9,569.92 S/16,173.17
S/12,440.90 S/16,173.17
 2030
S/78,186.94
S/78,186.94
S/52,124.63
S/62,549.55
S/78,186.94
S/349,235.01 S/2,831,535.17
 2030
S/6,000.00
S/400.00
S/100.00
S/0.00
S/1,200.00
S/0.00
S/2,400.00
S/0.00
S/2,400.00
S/1,200.00
S/500.00
S/2,160.00
S/16,360.00 S/165,400.00
 2027 2028 2029 2030
S/2,086.24 S/1,765.28 S/1,444.32 S/1,123.36

S/569.94 S/458.43 S/346.92 S/235.41

S/29,400.00 S/24,300.00 S/19,200.00 S/14,100.00
S/32,056.18 S/26,523.71 S/20,991.24 S/15,458.77 S/403,548.85

IVA TRIMESTRAL = 0.0466351

S/50,000.00
30.0% https://ww3.viabcp.com/tasasytarifas/TasasDetalle.aspx
10
S/16,173.17
1.1 INGRESOS DEL PROYECTO
1.1.1 INGRESOS POR EL GIRO

ENERO FEBRERO MARZO ABRIL

VENTAS CREMA S/4,200.00 S/4,200.00 S/4,200.00 S/4,200.00
VENTAS SERUM S/4,200.00 S/4,200.00 S/4,200.00 S/4,200.00
VENTAS JABONCILLOS S/2,800.00 S/2,800.00 S/2,800.00 S/2,800.00
VENTAS TÓNICOS S/3,360.00 S/3,360.00 S/3,360.00 S/3,360.00
VENTAS MASCARILLAS S/4,200.00 S/4,200.00 S/4,200.00 S/4,200.00
TOTAL VENTAS S/18,760.00 S/18,760.00 S/18,760.00 S/18,760.00

1.2.1 INVERSIONES EN EQUIPOS

CANTIDAD
PREC. UNIT. SUB TOTAL IGV
Móvil de transporte 1 S/70,000.00 S/59,322.03 S/10,677.97
Mesa de trabajo 1 S/1,500.00 S/1,271.19 S/228.81
Anaquel 5 S/250.00 S/1,059.32 S/190.68
Laptop 2 S/1,700.00 S/2,881.36 S/518.64
Multifuncional (impresora /
scanner) 1 S/1,050.00 S/889.83 S/160.17
TOTAL DE INVERSIÓN S/65,423.73 S/11,776.27

MOBILIARIO
CANTIDAD PREC.UNIT SUB TOTAL IGV
Estante 2 S/700.00 S/1,186.44 S/213.56
Silla 3 S/300.00 S/762.71 S/137.29
Escritorio 2 S/800.00 S/1,355.93 S/244.07
TOTAL S/1,800.00 S/3,305.08 S/594.92
1.2.4 MARKETING

ENERO FEBRERO MARZO ABRIL

MANTENIMIENTO WEB S/500.00 S/500.00 S/500.00 S/500.00
HOSTING S/400.00 S/0.00 S/0.00 S/0.00
DOMINIO S/100.00 S/0.00 S/0.00 S/0.00
DESARROLLADOR WEB S/1,300.00 S/0.00 S/0.00 S/0.00
TIENDA VIRTUAL (ECOMMERCE) S/100.00 S/100.00 S/100.00 S/100.00
PAGINA DE FACEBOOK BUSINESS S/500.00 S/0.00 S/0.00 S/0.00
ANUNCIOS EN FACEBOOK S/200.00 S/200.00 S/200.00 S/200.00
PAGINA DE INSTAGRAM S/0.00 S/0.00 S/0.00 S/0.00
ANUNCIOS EN INSTAGRAM S/200.00 S/200.00 S/200.00 S/200.00
DISEÑO GRÁFICO S/600.00 S/0.00 S/0.00 S/0.00
BROCHURE IMPRESOS S/250.00 S/0.00 S/0.00 S/0.00
VOLANTEO S/180.00 S/180.00 S/180.00 S/180.00
TOTAL S/4,330.00 S/1,180.00 S/1,180.00 S/1,180.00
1.2.5.2 ASPECTO TRIBUTARIO actualizar según nivel de ventas

% IMPUESTO
MENSUAL -
ACTIVIDAD COSTO
IGV 18%

IR - Rég. Especial 1.50%

Costo trámite en SUNAT S/0.00

1.3.1 SUMINISTROS
COSTOS DE SUMINISTROS (En S/ ) MENSUAL
SUMINISTROS UNIDAD COSTO UNIT. CANTIDAD
ENERO
Agua m3 S/2.90 10 S/29.00
Electricidad Kilowatts S/0.66 120 S/79.34
Internet (30 Mbps) Mbps S/120.00 1 S/120.00
Combustible Galones S/14.90 100 S/1,490.00
TOTAL S/1,718.34

1.3.2 MATERIALES

MATERIALES DE OFICINA - ANUAL

CANTIDAD
MATERIALES UNIDAD PRECIO UNIT.
MENSUAL
ENERO
unid x 1/2
Papel bond 75 gr. millar S/12.00 3 S/36.00
Lapiceros unidad S/2.00 3 S/6.00
Lápiz unidad S/1.20 3 S/3.60
Cuaderno unidad S/4.00 3 S/12.00
Archivadores unidad S/9.00 10 S/90.00
Corrector unidad S/4.00 3 S/12.00
Resaltador unidad S/2.50 3 S/7.50
Clips pqt x 50 unid S/1.00 1 S/1.00
Engrampador unidad S/12.00 3 S/36.00
Perforador unidad S/10.00 3 S/30.00
Borrador unidad S/1.00 3 S/3.00
Cuter unidad S/6.00 6 S/36.00
pqt x 100
Grapas 26/6 unid S/4.00 1 S/4.00
Tijera unidad S/4.00 4 S/16.00
Suministro de impresora
funcional unidad S/151.00 1 /6 meses S/151.00
TOTAL S/444.10

1.3.3 COSTO DE PERSONAL

1.3.3.1 COSTO DE PERSONAL PERMANENTE

COSTOS DE PERSONAL PERMANENTE (En S/ )

NRO SALARIO
CARGO PUESTOS MENSUAL
ENERO FEBRERO
Gerente General 1 S/3,000.00 S/3,000.00 S/3,000.00
Encargado Logística 1 S/1,000.00 S/1,000.00 S/1,000.00
Atención al cliente - ventas 1 S/1,000.00 S/1,000.00 S/1,000.00
Conductor 1 S/930.00 S/930.00 S/930.00
Empaquetado y despacho 1 S/930.00 S/930.00 S/930.00
Contador 1 S/500.00 S/500.00 S/500.00
TOTAL SALARIOS S/7,360.00 S/7,360.00 S/7,360.00
1.3.3.2 COSTOS DE PERSONAL TEMPORAL

HORAS
COSTO POR COSTO TOTAL
CARGO PROCESO JORNALES
HORA MENSUAL
MENSUAL

Mantenimient
Mecánico o de vehículo 8 S/37.50 S/300.00
Mantenimient
o de
Técnico de sistemas computadora 3 S/50.00 S/150.00
Limpieza de
Personal de limpieza instalaciones 80 S/7.50 S/600.00

Mantenimient
Técnico de instalaciones o instalaciones 8 S/40.00 S/320.00
TOTAL 99 S/135.00 S/1,370.00
 MAYO JUNIO JULIO AGOSTO SEPTIEMBRE OCTUBRE NOVIEMBRE
S/4,200.00 S/4,200.00 S/4,200.00 S/4,200.00 S/4,200.00 S/4,200.00 S/4,200.00
S/4,200.00 S/4,200.00 S/4,200.00 S/4,200.00 S/4,200.00 S/4,200.00 S/4,200.00
S/2,800.00 S/2,800.00 S/2,800.00 S/2,800.00 S/2,800.00 S/2,800.00 S/2,800.00
S/3,360.00 S/3,360.00 S/3,360.00 S/3,360.00 S/3,360.00 S/3,360.00 S/3,360.00
S/4,200.00 S/4,200.00 S/4,200.00 S/4,200.00 S/4,200.00 S/4,200.00 S/4,200.00
S/18,760.00 S/18,760.00 S/18,760.00 S/18,760.00 S/18,760.00 S/18,760.00 S/18,760.00

COSTO TOTAL
S/70,000.00
S/1,500.00
S/1,250.00
S/3,400.00

S/1,050.00
S/77,200.00

COSTO TOTAL
S/1,400.00
S/900.00
S/1,600.00
S/3,900.00
MAYO JUNIO JULIO AGOSTO SEPTIEMBRE OCTUBRE NOVIEMBRE
S/500.00 S/500.00 S/500.00 S/500.00 S/500.00 S/500.00 S/500.00
S/0.00 S/0.00 S/0.00 S/0.00 S/0.00 S/0.00 S/0.00
S/0.00 S/0.00 S/0.00 S/0.00 S/0.00 S/0.00 S/0.00
S/0.00 S/0.00 S/0.00 S/0.00 S/0.00 S/0.00 S/0.00
S/100.00 S/100.00 S/100.00 S/100.00 S/100.00 S/100.00 S/100.00
S/0.00 S/0.00 S/0.00 S/0.00 S/0.00 S/0.00 S/0.00
S/200.00 S/200.00 S/200.00 S/200.00 S/200.00 S/200.00 S/200.00
S/0.00 S/0.00 S/0.00 S/0.00 S/0.00 S/0.00 S/0.00
S/200.00 S/200.00 S/200.00 S/200.00 S/200.00 S/200.00 S/200.00
S/0.00 S/600.00 S/0.00 S/0.00 S/0.00 S/0.00 S/0.00
S/0.00 S/250.00 S/0.00 S/0.00 S/0.00 S/0.00 S/0.00
S/180.00 S/180.00 S/180.00 S/180.00 S/180.00 S/180.00 S/180.00
S/1,180.00 S/2,030.00 S/1,180.00 S/1,180.00 S/1,180.00 S/1,180.00 S/1,180.00
 PROYECCCION DE PAGO DE IMPUESTOS MENSUAL

ENERO FEBRERO MARZO ABRIL

IGV S/2,861.69 S/2,861.69 S/2,861.69 S/2,861.69
IR - Rég.
Especial S/281.40 S/281.40 S/281.40 S/281.40
TOTAL S/3,143.09 S/3,143.09 S/3,143.09 S/3,143.09

COSTO
FEBRERO MARZO ABRIL MAYO JUNIO JULIO AGOSTO
S/29.00 S/29.00 S/29.00 S/29.00 S/29.00 S/29.00 S/29.00
S/79.34 S/79.34 S/79.34 S/79.34 S/79.34 S/79.34 S/79.34
 S/120.00 S/120.00 S/120.00 S/120.00 S/120.00 S/120.00 S/120.00
S/1,490.00 S/1,490.00 S/1,490.00 S/1,490.00 S/1,490.00 S/1,490.00 S/1,490.00
S/1,718.34 S/1,718.34 S/1,718.34 S/1,718.34 S/1,718.34 S/1,718.34 S/1,718.34

COSTO MENSUAL

FEBRERO MARZO ABRIL MAYO JUNIO JULIO AGOSTO

S/36.00 S/36.00 S/36.00 S/36.00 S/36.00 S/36.00 S/36.00

S/6.00 S/6.00 S/6.00 S/6.00 S/6.00 S/6.00 S/6.00
S/3.60 S/3.60 S/3.60 S/3.60 S/3.60 S/3.60 S/3.60
S/12.00 S/12.00 S/12.00 S/12.00 S/12.00 S/12.00 S/12.00
S/0.00 S/0.00 S/0.00 S/0.00 S/0.00 S/0.00 S/0.00
S/12.00 S/12.00 S/12.00 S/12.00 S/12.00 S/12.00 S/12.00
S/7.50 S/7.50 S/7.50 S/7.50 S/7.50 S/7.50 S/7.50
S/1.00 S/1.00 S/1.00 S/1.00 S/1.00 S/1.00 S/1.00
S/0.00 S/0.00 S/0.00 S/0.00 S/0.00 S/0.00 S/0.00
S/0.00 S/0.00 S/0.00 S/0.00 S/0.00 S/0.00 S/0.00
S/3.00 S/3.00 S/3.00 S/3.00 S/3.00 S/3.00 S/3.00
S/0.00 S/0.00 S/0.00 S/0.00 S/0.00 S/0.00 S/0.00

S/4.00 S/4.00 S/4.00 S/4.00 S/4.00 S/4.00 S/4.00

S/0.00 S/0.00 S/0.00 S/0.00 S/0.00 S/0.00 S/0.00

S/0.00 S/0.00 S/0.00 S/0.00 S/151.00 S/0.00 S/0.00

S/85.10 S/85.10 S/85.10 S/85.10 S/236.10 S/85.10 S/85.10

COSTO MENSUAL

MARZO ABRIL MAYO JUNIO JULIO AGOSTO SEPTIEMBRE

S/3,000.00 S/3,000.00 S/3,000.00 S/3,000.00 S/3,000.00 S/3,000.00 S/3,000.00
S/1,000.00 S/1,000.00 S/1,000.00 S/1,000.00 S/1,000.00 S/1,000.00 S/1,000.00
S/1,000.00 S/1,000.00 S/1,000.00 S/1,000.00 S/1,000.00 S/1,000.00 S/1,000.00
S/930.00 S/930.00 S/930.00 S/930.00 S/930.00 S/930.00 S/930.00
S/930.00 S/930.00 S/930.00 S/930.00 S/930.00 S/930.00 S/930.00
S/500.00 S/500.00 S/500.00 S/500.00 S/500.00 S/500.00 S/500.00
S/7,360.00 S/7,360.00 S/7,360.00 S/7,360.00 S/7,360.00 S/7,360.00 S/7,360.00
 COSTO MENSUAL

ENERO FEBRERO MARZO ABRIL MAYO JUNIO JULIO

S/300.00 S/300.00 S/300.00 S/300.00 S/300.00 S/300.00 S/300.00

S/150.00 S/150.00 S/150.00 S/150.00 S/150.00 S/150.00 S/150.00

S/600.00 S/600.00 S/600.00 S/600.00 S/600.00 S/600.00 S/600.00

S/320.00 S/320.00 S/320.00 S/320.00 S/320.00 S/320.00 S/320.00

S/1,370.00 S/1,370.00 S/1,370.00 S/1,370.00 S/1,370.00 S/1,370.00 S/1,370.00
 PRECIO X
PRECIO X UNID
PRECIOS UNID VENTA COSTO
VENTAS CREMA S/25.00 15
VENTAS SERUM S/25.00 15
DICIEMBRE TOTAL VENTAS JABONCILLOS S/8.00 4
S/4,200.00 S/50,400.00 VENTAS TÓNICOS S/20.00 12
S/4,200.00 S/50,400.00 VENTAS MASCARILLAS S/25.00 15
S/2,800.00 S/33,600.00
S/3,360.00 S/40,320.00
S/4,200.00 S/50,400.00
S/18,760.00 S/225,120.00
DICIEMBRE TOTAL
S/500.00 S/6,000.00
S/0.00 S/400.00
S/0.00 S/100.00
S/0.00 S/1,300.00
S/100.00 S/1,200.00
S/0.00 S/500.00
S/200.00 S/2,400.00
S/0.00 S/0.00
S/200.00 S/2,400.00
S/0.00 S/1,200.00
S/0.00 S/500.00
S/180.00 S/2,160.00
S/1,180.00 S/18,160.00
 MAYO JUNIO JULIO AGOSTO SEPTIEMBRE OCTUBRE NOVIEMBRE
S/2,861.69 S/2,861.69 S/2,861.69 S/2,861.69 S/2,861.69 S/2,861.69 S/2,861.69

S/281.40 S/281.40 S/281.40 S/281.40 S/281.40 S/281.40 S/281.40

S/3,143.09 S/3,143.09 S/3,143.09 S/3,143.09 S/3,143.09 S/3,143.09 S/3,143.09

SEPTIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE COSTO TOTAL ANUAL

S/29.00 S/29.00 S/29.00 S/29.00 S/348.00
S/79.34 S/79.34 S/79.34 S/79.34 S/952.13
 S/120.00 S/120.00 S/120.00 S/120.00 S/1,440.00
S/1,490.00 S/1,490.00 S/1,490.00 S/1,490.00 S/17,880.00
S/1,718.34 S/1,718.34 S/1,718.34 S/1,718.34 S/20,620.13

SEPTIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE COSTO TOTAL ANUAL

S/36.00 S/36.00 S/36.00 S/36.00 S/432.00

S/6.00 S/6.00 S/6.00 S/6.00 S/72.00
S/3.60 S/3.60 S/3.60 S/3.60 S/43.20
S/12.00 S/12.00 S/12.00 S/12.00 S/144.00
S/0.00 S/0.00 S/0.00 S/0.00 S/90.00
S/12.00 S/12.00 S/12.00 S/12.00 S/144.00
S/7.50 S/7.50 S/7.50 S/7.50 S/90.00
S/1.00 S/1.00 S/1.00 S/1.00 S/12.00
S/0.00 S/0.00 S/0.00 S/0.00 S/36.00
S/0.00 S/0.00 S/0.00 S/0.00 S/30.00
S/3.00 S/3.00 S/3.00 S/3.00 S/36.00
S/0.00 S/0.00 S/0.00 S/0.00 S/36.00

S/4.00 S/4.00 S/4.00 S/4.00 S/48.00

S/0.00 S/0.00 S/0.00 S/0.00 S/16.00

S/0.00 S/0.00 S/0.00 S/0.00 S/302.00

S/85.10 S/85.10 S/85.10 S/85.10 S/1,531.20

COSTO TOTAL
OCTUBRE NOVIEMBRE DICIEMBRE ANUAL
S/3,000.00 S/3,000.00 S/3,000.00 S/36,000.00
S/1,000.00 S/1,000.00 S/1,000.00 S/12,000.00
S/1,000.00 S/1,000.00 S/1,000.00 S/12,000.00
S/930.00 S/930.00 S/930.00 S/11,160.00
S/930.00 S/930.00 S/930.00 S/11,160.00
S/500.00 S/500.00 S/500.00 S/6,000.00
S/7,360.00 S/7,360.00 S/7,360.00 S/88,320.00
MENSUAL
COSTO TOTAL
AGOSTO SEPTIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE ANUAL

S/300.00 S/300.00 S/300.00 S/300.00 S/300.00 S/3,600.00

S/150.00 S/150.00 S/150.00 S/150.00 S/150.00 S/1,800.00

S/600.00 S/600.00 S/600.00 S/600.00 S/600.00 S/7,200.00

S/320.00 S/320.00 S/320.00 S/320.00 S/320.00 S/3,840.00

S/1,370.00 S/1,370.00 S/1,370.00 S/1,370.00 S/1,370.00 S/16,440.00
DICIEMBRE TOTAL
S/2,861.69 S/34,340.34

S/281.40 S/3,376.80
S/3,143.09 S/37,717.14
1.3.6 COSTOS DE FINANCIAMIENTO

FINANCIACIÓN ANUAL
PERIODO SALDO DEL SERVICIO DE LA DEUDA
Anual PRÉSTAMO INTERÉS AMORTIZACIÓN CUOTA

0 S/269,919.22
1 S/257,865.54 S/45,886.27 S/12,053.67 S/57,939.94
2 S/243,762.75 S/43,837.14 S/14,102.80 S/57,939.94
3 S/227,262.47 S/41,439.67 S/16,500.27 S/57,939.94
4 S/207,957.15 S/38,634.62 S/19,305.32 S/57,939.94
5 S/185,369.93 S/35,352.72 S/22,587.22 S/57,939.94
6 S/158,942.87 S/31,512.89 S/26,427.05 S/57,939.94
7 S/128,023.22 S/27,020.29 S/30,919.65 S/57,939.94
8 S/91,847.23 S/21,763.95 S/36,175.99 S/57,939.94
9 S/49,521.32 S/15,614.03 S/42,325.91 S/57,939.94
10 S/0.00 S/8,418.62 S/49,521.32 S/57,939.94
 RESUMEN DE DATOS

MONTO PRESTAMO S/269,919.22

TEA 17.0%
PERIODOS ANUALES 10
CUOTA FIJA ANUAL S/57,939.94
PERIODO DE GRACIA 0
1.1 INGRESOS DEL PROYECTO
1.1.1 INGRESOS POR EL GIRO
ENERO FEBRERO MARZO
VENTAS CRE S/4,200.00 S/4,200.00 S/4,200.00
VENTAS SER S/4,200.00 S/4,200.00 S/4,200.00
VENTAS JABO S/2,800.00 S/2,800.00 S/2,800.00
VENTAS TÓNI S/3,360.00 S/3,360.00 S/3,360.00
VENTAS MASC S/4,200.00 S/4,200.00 S/4,200.00
TOTAL VENTAS/18,760.00 S/18,760.00 S/18,760.00
ABRIL MAYO JUNIO
S/4,200.00 S/4,200.00 S/4,200.00
S/4,200.00 S/4,200.00 S/4,200.00
S/2,800.00 S/2,800.00 S/2,800.00
S/3,360.00 S/3,360.00 S/3,360.00
S/4,200.00 S/4,200.00 S/4,200.00
S/18,760.00 S/18,760.00 S/18,760.00
 JULIO AGOSTO SEPTIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE TOTAL
S/4,200.00 S/4,200.00 S/4,200.00 S/4,200.00 S/4,200.00 S/4,200.00 S/50,400.00
S/4,200.00 S/4,200.00 S/4,200.00 S/4,200.00 S/4,200.00 S/4,200.00 S/50,400.00
S/2,800.00 S/2,800.00 S/2,800.00 S/2,800.00 S/2,800.00 S/2,800.00 S/33,600.00
S/3,360.00 S/3,360.00 S/3,360.00 S/3,360.00 S/3,360.00 S/3,360.00 S/40,320.00
S/4,200.00 S/4,200.00 S/4,200.00 S/4,200.00 S/4,200.00 S/4,200.00 S/50,400.00
S/18,760.00 S/18,760.00 S/18,760.00 S/18,760.00 S/18,760.00 S/18,760.00 S/225,120.00
 PRECIO X
PRECIO X UNID
PRECIOS UNID VENTA COSTO
VENTAS CRE S/25.00 15
VENTAS SER S/25.00 15
VENTAS JABO S/8.00 4
VENTAS TÓNI S/20.00 12
VENTAS MASC S/25.00 15
FLUJO DE CAJA
INGRESOS
1 INGRESOS POR VENTAS S/2,831,535.17
2 INGRESOS FINANCIEROS S/0.00
3 OTROS INGRESOS S/0.00
TOTAL INGRESOS S/2,831,535.17
EGRESOS
4 EQUIPO S/77,200.00
5 CAPITAL DE TRABAJO S/1,269,113.28
6 OBRAS FÍSICAS Y LOCAL S/41,915.00
7 MOBILIARIO S/3,900.00
SUBTOTAL COSTOS DE PRODUCCIÓN S/1,392,128.28
8 MARKETING S/165,400.00
9 CONFORMACIÓN EMPRESA S/1,832.89
10 DEPRECIACIÓN S/403,548.85
SUBTOTAL 2 DE EGRESOS S/570,781.74
TOTAL DE EGRESOS S/1,962,910.02
11 UTILIDAD BRUTA S/868,625.15
12 IMPUESTOS S/377,171.39
13 UTILIDAD NETA S/491,453.76
 FLUJO DE EFECTIVO NETO

AÑO 0 1 2 3
INGRESO S/225,120.00 S/236,376.00 S/248,194.80
EGRESO S/126,911.33 S/126,911.33 S/126,911.33
TOTAL -S/1,962,910.02 S/98,208.67 S/109,464.67 S/121,283.47

NRO FNE (1+i)n

0 -S/1,962,910.02
1 S/98,208.67 S/1.10
2 S/109,464.67 S/1.21
3 S/121,283.47 S/1.33
4 S/133,693.21 S/1.46
5 S/146,723.44 S/1.61
6 S/160,405.18 S/1.77
7 S/174,771.00 S/1.95
8 S/189,855.12 S/2.14
9 S/205,693.44 S/2.36
10 S/222,323.68 S/2.59
VAN

DATOS VALORES
NRO DE
10
PERIODOS
TIPO DE
ANUAL
PERIODO
TASA DE
10%
DESCUENTO
 4 5 6 7 8 9
S/260,604.54 S/273,634.77 S/287,316.51 S/301,682.33 S/316,766.45 S/332,604.77
S/126,911.33 S/126,911.33 S/126,911.33 S/126,911.33 S/126,911.33 S/126,911.33
S/133,693.21 S/146,723.44 S/160,405.18 S/174,771.00 S/189,855.12 S/205,693.44

FNE/(1+i)n
-S/1,962,910.02
S/89,280.61
S/90,466.67
S/91,122.07
S/91,314.26
S/91,103.71
S/90,544.54
S/89,685.16
S/88,568.81
S/87,234.10
S/85,715.40
-S/1,067,874.68

VAN = -S/1,067,874.68

TIR = -4%
 10
S/349,235.01
S/126,911.33
S/222,323.68