Makayta Sport, es una empresa dedicada a la confección, estampado

ropa deportiva en materiales textiles como lo son telas de diferentes

microfibra, poliester, licra, etc…

Nombre comercial: “Makayta Sport”

Tipo de empresa: Micro empresa
Dirección de la empresa: La Molina Mz. N Lote 32 – Chiclayo - Lam
Rubro: Confección
Dueño: Rumaldo Barriente Cabrejos
Razón social: Empresa Unipersonal
R.U.C. N°: 10164447117
confección, estampado y venta al por mayor de
son telas de diferentes tipos: algodón, win,

Lote 32 – Chiclayo - Lambayeque

te Cabrejos
onal
 DATOS HISTORICOS

ESTADO DE RESULTADOS "La Casa del Deporte"

Ventas totales S/. 1,656,000.00

(-)Costos de ventas S/. 828,000.00
Utilidad bruta S/. 828,000.00
(+)Gastos administrativos S/. 14,400.00
(+)Gastos de ventas S/. 49,200.00
(-)Gastos operativos S/. 63,600.00
Utilidad operativa S/. 764,400.00
(-)Gastos financieros 0
Utilidad antes de impuestos S/. 764,400.00
(-)IMPUESTOS (10%) S/. 76,440.00
UTILIDAD NETA S/. 687,960.00

PROPUESTA DE MEJORA

1 Adquisición de 3 maquinarias industriales adicionales para nueva línea de ropa

Compra de 3 maquinarias industriales

PRESUPUESTO REQUERIDO
Maquina recta S/. 2,500.00
Maquina collaretera S/. 2,100.00
Maquina recubridora S/. 2,800.00
TOTAL S/. 7,400.00
línea de ropa
 PRONÓSTICO DE VENTAS (En unidades) COSTO
PRODUCTO
TOTAL
Polos deportivos Shorts
2018 14,400 14,400 28,800 2018
2019 14,400 14,400 28,800 2019
2020 14,400 14,400 28,800 2020
2021 14,400 14,400 28,800 2021
2022 14,400 14,400 28,800 2022
TOTAL 72,000 72,000 144,000 TOTAL

SALARIOS
Mensual Anual
Administrador S/. 1,200.00 S/. 14,400.00
Costurero 1 S/. 1,025.00 S/. 12,300.00
Costurero 2 S/. 1,025.00 S/. 12,300.00
Costurero 3 S/. 1,025.00 S/. 12,300.00
Cortador y hibilitador S/. 1,025.00 S/. 12,300.00
TOTAL S/. 5,300.00 S/. 63,600.00

PROP

PRONÓSTICO DE VENTAS (En unidades) COSTO

PRODUCTO
TOTAL
Polos casuales Shorts
2018 7,500 7,500 15,000 2018
2019 7,500 7,500 15,000 2019
2020 7,500 7,500 15,000 2020
2021 7,500 7,500 15,000 2021
2022 7,500 7,500 15,000 2022
TOTAL 37,500 37,500 75,000 TOTAL

SALARIOS DE PERSONAL ADICIONAL MAQUINA

Mensual Anual Maquina recta
Costurero 1 S/. 1,025.00 S/. 12,300.00 Maquina collaretera
Costurero 2 S/. 1,025.00 S/. 12,300.00 Maquina recubridora
Costurero 3 S/. 1,025.00 S/. 12,300.00 DEPRECIACIÓN ANUAL
Cortador y hibilitador S/. 1,025.00 S/. 12,300.00 DEPRECIACIÓN MENSUAL
TOTAL S/. 4,100.00 S/. 49,200.00
 COSTOS VENTAS
PRODUCTO
TOTAL
Polos deportivos Shorts
S/. 108,000.00 S/. 57,600.00 S/. 165,600.00 2018
S/. 108,000.00 S/. 57,600.00 S/. 165,600.00 2019
S/. 108,000.00 S/. 57,600.00 S/. 165,600.00 2020
S/. 108,000.00 S/. 57,600.00 S/. 165,600.00 2021
S/. 108,000.00 S/. 57,600.00 S/. 165,600.00 2022
S/. 540,000.00 S/. 288,000.00 S/. 828,000.00 TOTAL

PROPUESTA DE MEJORA

COSTOS VENTAS
PRODUCTO
TOTAL
Polos Casuales Shorts
S/. 37,500.00 S/. 18,750.00 S/. 56,250.00 2018
S/. 37,500.00 S/. 18,750.00 S/. 56,250.00 2019
S/. 37,500.00 S/. 18,750.00 S/. 56,250.00 2020
S/. 37,500.00 S/. 18,750.00 S/. 56,250.00 2021
S/. 37,500.00 S/. 18,750.00 S/. 56,250.00 2022
S/. 187,500.00 S/. 93,750.00 S/. 281,250.00 TOTAL

MAQUINARIA
Maquina recta S/. 2,500.00
Maquina collaretera S/. 2,100.00
Maquina recubridora S/. 2,800.00
EPRECIACIÓN ANUAL S/. 1,480.00
EPRECIACIÓN MENSUAL S/. 123.33
 VENTAS
PRODUCTO
TOTAL
Polos deportivos Shorts
S/. 216,000.00 S/. 115,200.00 S/. 331,200.00
S/. 216,000.00 S/. 115,200.00 S/. 331,200.00
S/. 216,000.00 S/. 115,200.00 S/. 331,200.00
S/. 216,000.00 S/. 115,200.00 S/. 331,200.00
S/. 216,000.00 S/. 115,200.00 S/. 331,200.00
S/. 1,080,000.00 S/. 576,000.00 S/. 1,656,000.00

VENTAS
PRODUCTO
TOTAL
Polos Casuales Shorts
S/. 82,500.00 S/. 37,500.00 S/. 120,000.00
S/. 82,500.00 S/. 37,500.00 S/. 120,000.00
S/. 82,500.00 S/. 37,500.00 S/. 120,000.00
S/. 82,500.00 S/. 37,500.00 S/. 120,000.00
S/. 82,500.00 S/. 37,500.00 S/. 120,000.00
S/. 412,500.00 S/. 187,500.00 S/. 600,000.00
 FINANCIAMIENTO

MONTO REQUERIDO: S/. 7,400.00

CAPITAL PROPIO S/. 1,400.00
MONTO A FINANCIAR S/. 6,000.00

DATOS DE FINANCIAMIENTO
Financiamiento S/. 6,000.00
Tiempo 12
TCEA 39.94%
TCEM 2.84%
Cuotas S/. 602.56

Periodo Saldo Interes Amortización Renta Desgravamen

1 S/. 6,000.00 S/. 170.40 S/. 426.63 S/. 597.03 S/. 5.50
2 S/. 5,573.37 S/. 158.28 S/. 438.75 S/. 597.03 S/. 5.50
3 S/. 5,134.62 S/. 145.82 S/. 451.21 S/. 597.03 S/. 5.50
4 S/. 4,683.41 S/. 133.01 S/. 464.02 S/. 597.03 S/. 5.50
5 S/. 4,219.39 S/. 119.83 S/. 477.20 S/. 597.03 S/. 5.50
6 S/. 3,742.19 S/. 106.28 S/. 490.75 S/. 597.03 S/. 5.50
7 S/. 3,251.44 S/. 92.34 S/. 504.69 S/. 597.03 S/. 5.50
8 S/. 2,746.75 S/. 78.01 S/. 519.02 S/. 597.03 S/. 5.50
9 S/. 2,227.73 S/. 63.27 S/. 533.76 S/. 597.03 S/. 5.50
10 S/. 1,693.97 S/. 48.11 S/. 548.92 S/. 597.03 S/. 5.50
11 S/. 1,145.05 S/. 32.52 S/. 564.51 S/. 597.03 S/. 5.50
12 S/. 580.54 S/. 16.49 S/. 580.54 S/. 597.03 S/. 5.50
TOTAL S/. 1,164.33 S/. 6,000.00 S/. 7,164.33 S/. 66.00
 ITF Total
S/. 0.03 S/. 602.56
S/. 0.03 S/. 602.56
S/. 0.03 S/. 602.56
S/. 0.03 S/. 602.56
S/. 0.03 S/. 602.56
S/. 0.03 S/. 602.56
S/. 0.03 S/. 602.56
S/. 0.03 S/. 602.56
S/. 0.03 S/. 602.56
S/. 0.03 S/. 602.56
S/. 0.03 S/. 602.56
S/. 0.03 S/. 602.56
S/. 0.36 S/. 7,230.69
 FLUJOS DE EFECTIVOS

Ingresos de efectivo 2018 2019 2020

Ventas S/ 120,000.00 S/ 120,000.00 S/ 120,000.00
Capital propio S/ 1,400.00
Total de ingreso de efectivo S/ 1,400.00 S/ 120,000.00 S/ 120,000.00 S/ 120,000.00

Egresos de efectivo 2018 2019 2020

Gastos de inicio de operaciones S/ 7,400.00
Costos para la venta S/ 56,250.00 S/ 56,250.00 S/ 56,250.00
Remuneraciones S/ 5,300.00 S/ 5,300.00 S/ 5,300.00
Luz S/ 2,880.00 S/ 2,880.00 S/ 2,880.00
Agua S/ 720.00 S/ 720.00 S/ 720.00
Pago de cuota de financiamiento S/ 602.56 S/ 602.56 S/ 602.56
Total de egresos de efectivo S/ 7,400.00 S/ 65,752.56 S/ 65,752.56 S/ 65,752.56

Efectivo disponible -S/ 6,000.00 S/ 54,247.44 S/ 54,247.44 S/ 54,247.44

FLUJOS 1 2 3
Financiamiento S/ 6,000.00
Amortización S/ 426.63 S/ 438.75 S/ 451.21
Intereses S/ 170.40 S/ 158.28 S/ 145.82
Flujo Financiero Neto S/ 1,400.00 S/ 54,844.47 S/ 54,844.47 S/ 54,844.47
Flujos Acumulados S/ 54,844.47 S/ 109,688.94 S/ 164,533.41

TRR 10%
VAN (VPN) S/199,640.49
TIR 904%
PERIODO DE RECUPERACIÓN
B/C
 2021 2022
S/ 120,000.00 S/ 120,000.00

S/ 120,000.00 S/ 120,000.00

2021 2022

S/ 56,250.00 S/ 56,250.00
S/ 5,300.00 S/ 5,300.00
S/ 2,880.00 S/ 2,880.00
S/ 720.00 S/ 720.00
S/ 602.56 S/ 602.56 S/54,247.44
S/ 65,752.56 S/ 65,752.56

S/ 54,247.44 S/ 54,247.44 S/ 265,237.21

4 5 6 7 8 9

S/ 464.02 S/ 477.20 S/ 490.75 S/ 504.69 S/ 519.02 S/ 533.76

S/ 133.01 S/ 119.83 S/ 106.28 S/ 92.34 S/ 78.01 S/ 63.27
S/ 54,844.47 S/ 54,844.47 S/ 54,844.47 S/ 54,844.47 S/ 54,844.47 S/ 54,844.47
S/ 219,377.88 S/ 274,222.35 S/ 329,066.82 S/ 383,911.29 S/ 438,755.76 S/ 493,600.22
 10 11 12

S/ 548.92 S/ 564.51 S/ 580.54

S/ 48.11 S/ 32.52 S/ 16.49
S/ 54,844.47 S/ 54,844.47 S/ 54,844.47
S/ 548,444.69 S/ 603,289.16 S/ 658,133.63