OFICINA PRINCIPAL

Nombre Cantidad Monto córdobas Total

Computadora 1 C$ 18,000.00 C$ 18,000.00

Impresora Multifuncional 1 C$ 21,600.00 C$ 21,600.00

Mostrador 1 C$ 10,800.00 C$ 10,800.00

Escritorio de oficina 4 C$ 14,500.00 C$ 58,000.00
silla oficina 5 C$ 3,000.00 C$ 15,000.00
silla espera visitantes 3 C$ 1,000.00 C$ 3,000.00

dispensador de agua fuente pura 1 C$ 750.00 C$ 750.00

cafetera 1 C$ 700.00 C$ 700.00

Telefonos convencionales 3 C$ 1,190.00 C$ 3,570.00
Total $3,950.00 C$ 131,420.00
MINI AUDITORIO
Nombre Cantidad Monto córdobas Total

Silla metalica apilable hespiraide 40 C$ 2,294.78 C$ 91,791.20

Mesa plastica 1 C$ 2,703.48 C$ 2,703.48

Pizarra 1 C$ 1,000.00 C$ 1,000.00

Total C$ 95,494.68

Nombre
Proyector epson powerlite w49 r Cantidad Monto córdobas Total
solucion de WXGA 1280 3 C$ 17,299.00 C$ 51,897.00
 OFICINA PUBLICO, CALCULO POR UNA OFICINA
Nombre Cantidad Monto córdobas Total
Escritorio 1 14,500.00 C$14,500.00

silla oficina 1 3,000.00 C$3,000.00

silla espera visitantes 3 1,000.00 C$3,000.00

dispensador de agua 1 750.00 C$750.00
Pizarra 1 1,000.00 C$1,000.00
Impresora 1 3,000.00 C$3,000.00

Ornamentacion 1 1,000.00 C$1,000.00

Total $3,950.00 C$26,250.00

SALA DE EVENTOS
Nombre Cantidad Monto córdobas Total

Mesa para conferencias

1 C$ 27,433.34 C$ 27,433.34
con sillas

pizarra 1 C$ 1,000.00 C$ 1,000.00

dispensador de agua
1 C$ 750.00 C$ 750.00
fuente pura
Total C$ 29,183.34

Espacios Cantidad costo unitario Total

Oficina principal 1 C$131,420.00 C$ 131,420.00
Oficinas para renta 3 C$26,250.00 C$ 78,750.00
Mini Auditorio 1 C$95,494.68 C$ 95,494.68
Sala de eventos 1 C$29,183.34 C$ 29,183.34
Proyectores 3 C$17,299.00 C$ 51,897.00
Total equipamiento de espacios C$ 386,745.02
 Conteo de activos Cantidad Precio untario
Escritorios 7 C$ 14,500.00
silla oficina
8 C$ 3,000.00
impresora multifuncional 1 C$ 21,600.00
Mostrador 1 C$ 10,800.00
Computadora 1 C$ 18,000.00
silla espera visitantes 12 C$ 1,000.00
dispensador de agua fuente pura
5 C$ 750.00
cafetera 1 C$ 700.00
Silla metalica apilable hespiraide 40 C$ 2,294.78
Mesa para conferencias con sillas 1 C$ 27,433.34
Mesa plastica 1 C$ 2,703.48
pizarra 5 C$ 1,000.00

Proyector epson powerlite w49 r solucion de

WXGA 1280
3 C$ 17,299.00
Impresora 3 3,000.00

Telefonos convencionales 3 C$ 1,190.00

Total inversion mobiliaria y equipo oficinas
Ornamentacion que sera de decoracion de oficinas
 Total
C$ 101,500.00

C$ 24,000.00
C$ 21,600.00
C$ 10,800.00
C$ 18,000.00
C$ 12,000.00

C$ 3,750.00
C$ 700.00
C$ 91,791.20
C$ 27,433.34
C$ 2,703.48
C$ 5,000.00

C$ 51,897.00
C$ 9,000.00

C$ 3,570.00
C$ 383,745.02
C$ 3,000.00
C$ 386,745.02
 Descripcion de Inversion Diferida Costo Unitario
PUBLICIDAD Y PROPAGANDA C$ 1,600.00
ESCRITURA DE PODER C$ 5,332.50
INSCRIPCIÓN DEL NEGOCIO (1%) C$ 4,787.45
MATRICULA DE ALCALDIA C$ 4,787.45
REGISTRO SANITARIO C$ 200.00
REGISTRO DE MARCA C$ 5,332.50
HONORARIOS Y ABOGADOS C$ 7,200.00
TOTAL
 Costo Total
C$ 1,600.00
C$ 5,332.50
C$ 4,787.45
C$ 4,787.45
C$ 200.00
C$ 5,332.50
C$ 7,200.00
C$ 29,239.90
 INVERSIÓN MONTO
INVERSIÓN FIJA C$ 478,745.02
INVERSIÓN DIFERIDA C$ 29,239.90
CAPITAL DE TRABAJO C$ 54,000.00
INVERSIÓN INICIAL DEL PROYECTO C$ 561,984.92

INVERSIÓN FIJA MONTO

Alquiler de Oficinas C$ 72,000.00
Proyectores C$ 51,897.00
Oficina principal C$ 131,420.00
Oficinas para renta C$ 78,750.00
Sala de eventos C$ 95,494.68
Mini Auditorio C$ 29,183.34
Personalizacion de oficina C$ 20,000.00
TOTAL INVERSIÓN FIJA C$ 478,745.02
APORTACION SOCIOS 60% C$ 337,190.95
PRESTAMO AL BANCO 40% C$ 224,793.97
C$ 561,984.92

DESCRIPCIÓN DE LA INVERSÓN DIFERIDA COSTO UNITARIO

PUBLICIDAD Y PROPAGANDA C$ 1,600.00
ESCRITURA DE PODER C$ 5,332.50
INSCRIPCIÓN DEL NEGOCIO (1%) C$ 4,787.45
MATRICULA DE ALCALDIA C$ 4,787.45
REGISTRO SANITARIO C$ 200.00
REGISTRO DE MARCA C$ 5,332.50
HONORARIOS Y ABOGADOS C$ 7,200.00
TOTAL INVERSIÓN DIFERIDA C$ 29,239.90

C$ 29,239.90
DESCRIPCIÓN DE LA DISPONIBILIDAD EFECT COSTO TOTAL
EFECTIVO EN CAJA Y BANCOS C$ 54,000.00

TOTAL CAPITAL DE TRABAJO C$ 58,479.80

 TABLA DE AMORTIZACIÓN DE

Tasa
Año Cuota Fija
Dónde: Interés
0
R = 21% 1 21% C$ 76,826.78
2 21% C$ 76,826.78
P = C$ 224,793.97 3 21% C$ 76,826.78
4 21% C$ 76,826.78
n=5 5 21% C$ 76,826.78

R= C$ 224,793.97 (0.21)(1+0.21)5
(1+0.21)5 - 1

R= C$ 76,826.78

0.544685916
1.59374246
0.34176532888507
LA DE AMORTIZACIÓN DE LA DEUDA

Intereses Capital Saldo

C$ 224,793.97
C$ 47,206.73 C$ 29,620.05 C$ 195,173.92
C$ 40,986.52 C$ 35,840.26 C$ 159,333.66
C$ 33,460.07 C$ 43,366.72 C$ 115,966.94
C$ 24,353.06 C$ 52,473.73 C$ 63,493.21
C$ 13,333.58 C$ 63,493.21 C$ 0.0
 JOB & JOB
ESTIMACIONES DE VENTAS MENSUALES

VECES DE USO
PLANES FRECUENCIA DE USO PRECIO TOTAL PRECIO $
PUESTO
VISITANTE 1 VEZ POR SEMANA 38 $ 60.00 $ 2,280.00
HUESPED 2 -3 VECES POR SEMANA 25 $ 150.00 $ 3,750.00
RESIDENTE FULL TIME 1 $ 300.00 $ 300.00
PUESTOS $ 6,330.00
EVENTOS/OTROS $ 1,700.00
TOTAL $ 8,030.00

IN

PLANES MES 1 MES 2 MES 3 MES 4

VISITANTE C$ 82,080.00 C$ 82,736.64 C$ 83,398.53 C$ 84,065.72
HUESPED C$ 135,000.00 C$ 136,080.00 C$ 137,168.64 C$ 138,265.99
RESIDENTE C$ 10,800.00 C$ 10,886.40 C$ 10,973.49 C$ 11,061.28
EVENTOS Y OTROS C$ 61,200.00 C$ 61,689.60 C$ 62,183.12 C$ 62,680.58
TOTAL C$ 289,080.00 C$ 291,392.64 C$ 293,723.78 C$ 296,073.57

INGRESOS ANUALES

PLANES AÑO 1 AÑO 2 AÑO 3 AÑO 4

VISITANTE C$ 1,029,475.00 C$ 1,070,654.00 C$ 1,113,480.16 C$ 1,158,019.36
HUESPED C$ 1,693,215.46 C$ 1,760,944.07 C$ 1,831,381.84 C$ 1,904,637.11
RESIDENTE C$ 135,457.24 C$ 140,875.53 C$ 146,510.55 C$ 152,370.97
EVENTOS Y OTROS C$ 767,591.01 C$ 798,294.65 C$ 830,226.43 C$ 863,435.49
TOTAL C$ 3,625,738.70 C$ 3,770,768.25 C$ 3,921,598.98 C$ 4,078,462.93
TOTAL PRECIO C$

C$ 82,080.00
C$ 135,000.00
C$ 10,800.00
C$ 227,880.00
C$ 61,200.00
C$ 289,080.00

INGRESOS MENSUALES

MES 5 MES 6 MES 7 MES 8 MES 9 MES 10

C$ 84,738.25 C$ 85,416.15 C$ 86,099.48 C$ 86,788.28 C$ 87,482.58 C$ 88,182.45
C$ 139,372.12 C$ 140,487.09 C$ 141,610.99 C$ 142,743.88 C$ 143,885.83 C$ 145,036.92
C$ 11,149.77 C$ 11,238.97 C$ 11,328.88 C$ 11,419.51 C$ 11,510.87 C$ 11,602.95
C$ 63,182.03 C$ 63,687.48 C$ 64,196.98 C$ 64,710.56 C$ 65,228.24 C$ 65,750.07
C$ 298,442.16 C$ 300,829.70 C$ 303,236.33 C$ 305,662.23 C$ 308,107.52 C$ 310,572.38

AÑO 5
C$ 1,204,340.14
C$ 1,980,822.60
C$ 158,465.81
C$ 897,972.91
C$ 4,241,601.45
 MES 11 MES 12 AÑO 1
C$ 88,887.90 C$ 89,599.01 C$ 1,029,475.00
C$ 146,197.21 C$ 147,366.79 C$ 1,693,215.46
C$ 11,695.78 C$ 11,789.34 C$ 135,457.24
C$ 66,276.07 C$ 66,806.28 C$ 767,591.01
C$ 313,056.96 C$ 315,561.42 C$ 3,625,738.70
 Remuneración
N° Nombres y Apellidos Cargo Salario Mensual
Antigüedad

1 Jazwell Hooker Gerente General C$ 15,000.00

2 Javiera Peña Administrador C$ 12,600.00
3 Maria Alejandra Murillo Contador C$ 12,600.00
4 Alexa Paola Recepcionista C$ 10,000.00
Sub-total Administración C$ 50,200.00
5 Alejandra Gomez Marketing C$ 12,600.00
6 Luis Chamorro Afanadora C$ 6,000.00
7 Francisco Matus Guarda C$ 8,000.00
Sub-total Ventas C$ 26,600.00
TOTAL C$ 76,800.00

TABLA PROGRESIVA DEL IR SALARIAL ANUAL

De Imp. Base Porcent. Apl

0.01 0.00 0.0%

100,000.01 0.00 15.0%
200,000.01 15,000.00 20.0%
350,000.01 45,000.00 25.0%
500,000.01 82,500.00 30.0%

((RENTA NETA-EXCESO DE)*%IR+BASE)/12

 JOB & JOB
NÓMINA MENSUAL
Remuneración Deducciones
Total
Total Ingreso
Horas Extras INSS Laboral IR Laboral Deducciones

C$ 167,400.00 C$ 1,050.00 C$ 842.50 C$ 1,892.50

C$ 140,616.00 C$ 882.00 C$ 507.70 C$ 1,389.70
C$ 140,616.00 C$ 882.00 C$ 507.70 C$ 1,389.70
C$ 111,600.00 C$ 700.00 C$ 145.00 C$ 845.00
C$ 560,232.00 C$ 3,514.00 C$ 8,380.80 C$ 11,894.80
C$ 140,616.00 C$ 882.00 C$ 507.70 C$ 1,389.70
C$ 66,960.00 C$ 420.00 C$ 0.00 C$ 420.00
C$ 89,280.00 C$ 560.00 C$ 0.00 C$ 560.00
C$ 296,856.00 C$ 1,862.00 C$ 2,864.27 C$ 4,726.27
C$ 857,088.00 C$ 5,376.00 C$ 15,802.20 C$ 21,178.20

LARIAL ANUAL
Sobre exceso de

0.00
100,000.00
200,000.00
350,000.00
500,000.00
 Prestaciones de Ley
Neto a Recibir INSS Patronal INATEC
Vacaciones Treceavo Mes

C$ 13,107.50 C$ 3,225.00 C$ 300.00 C$ 1,250.00 C$ 1,250.00

C$ 11,210.30 C$ 2,709.00 C$ 252.00 C$ 1,050.00 C$ 1,050.00
C$ 11,210.30 C$ 2,709.00 C$ 252.00 C$ 1,050.00 C$ 1,050.00
C$ 9,155.00 C$ 2,150.00 C$ 200.00 C$ 833.33 C$ 833.33
C$ 38,305.20 C$ 10,793.00 C$ 1,004.00 C$ 4,183.33 C$ 4,183.33
C$ 11,210.30 C$ 2,709.00 C$ 252.00 C$ 1,050.00 C$ 1,050.00
C$ 5,580.00 C$ 1,290.00 C$ 120.00 C$ 500.00 C$ 500.00
C$ 7,440.00 C$ 1,720.00 C$ 160.00 C$ 666.67 C$ 666.67
C$ 21,873.73 C$ 5,719.00 C$ 532.00 C$ 2,216.67 C$ 2,216.67
C$ 55,621.80 C$ 16,512.00 C$ 1,536.00 C$ 6,400.00 C$ 6,400.00

C$19,200.00 230400
C$248,448.00
nes de Ley

Indemnización

C$ 1,250.00
C$ 1,050.00
C$ 1,050.00
C$ 833.33
C$ 4,183.33
C$ 1,050.00
C$ 500.00
C$ 666.67
C$ 2,216.67
C$ 6,400.00
 DEP ACUMULADA EQUIPO DE OFICINA
DEPRECIACION DEPRECIACION
AÑOS COSTO DEL ACTIVO
ANUAL ACUMULADA
0 C$374,295.02
1 C$59,887.20 C$59,887.20
2 C$59,887.20 C$119,774.41
3 C$59,887.20 C$179,661.61
4 C$59,887.20 C$239,548.81
5 C$59,887.20 C$299,436.02

DETALLE DE EQUIPO
Escritorios 7 C$ 14,500.00 C$ 101,500.00
silla oficina 8 C$ 3,000.00 C$ 24,000.00
impresora multifuncional 1 C$ 21,600.00 C$ 21,600.00
Mostrador 1 C$ 10,800.00 C$ 10,800.00
Equipo de computo 1 C$ 18,000.00 C$ 18,000.00
silla espera visitantes 12 C$ 1,000.00 C$ 12,000.00
Silla metalica apilable hespiraide 40 C$ 2,294.78 C$ 91,791.20
Mesa para conferencias co silla 1 C$ 27,433.34 C$ 27,433.34
Mesa plastica 1 C$ 2,703.48 C$ 2,703.48
Proyector epson powerlite w49 r
solucion de WXGA 1280 3 C$ 17,299.00 C$ 51,897.00
Impresora 3 C$ 3,000.00 C$ 9,000.00
Telefonos convencionales 3 C$ 1,190.00 C$ 3,570.00
TOTAL C$ 374,295.02
 VALOR RESIDUAL 20%
VALOR EN LIBROS

C$374,295.02
C$314,407.82 C$ 74,859.00
C$254,520.61
C$194,633.41 C$ 299,436.02
C$134,746.21 59887.2032
C$74,859.00

C$254,520.61
 JO
CÉDULA GASTOS AD

CONCEPTO MES 1 MES 2 MES 3 MES 4

Sueldos y salarios C$ 50,200.00 C$ 50,200.00 C$ 50,200.00 C$ 50,200.00
Aguinaldo C$ 4,183.33 C$ 4,183.33 C$ 4,183.33 C$ 4,183.33
Indemnizacion C$ 4,183.33 C$ 4,183.33 C$ 4,183.33 C$ 4,183.33
vacaciones C$ 4,183.33 C$ 4,183.33 C$ 4,183.33 C$ 4,183.33
INSS patronal C$ 10,793.00 C$ 10,793.00 C$ 10,793.00 C$ 10,793.00
INATEC C$ 1,004.00 C$ 1,004.00 C$ 1,004.00 C$ 1,004.00
Energia C$ 1,500.00 C$ 1,500.00 C$ 1,500.00 C$ 1,500.00
Agua potable C$ 750.00 C$ 750.00 C$ 750.00 C$ 750.00
Internet C$ 1,000.00 C$ 2,000.00 C$ 2,000.00 C$ 2,000.00
Basura (Alcaldia) C$ 750.00 C$ 750.00 C$ 750.00 C$ 750.00
Mantenimiento de equipos C$ 3,000.00 C$ - C$ - C$ 3,000.00
Depreciacion equipo de oficina C$ 4,990.60 C$ 4,990.60 C$ 4,990.60 C$ 4,990.60
Papeleria y utiles de oficina C$ 2,000.00 C$ 2,000.00 C$ 2,000.00 C$ 2,000.00
Herramientas y enseres C$ 1,000.00 C$ 1,000.00 C$ 1,000.00 C$ 1,000.00
TOTAL C$ 89,537.60 C$ 87,537.60 C$ 87,537.60 C$ 90,537.60

CÉDULA GASTOS ADMINISTRATIVOS ANUAL

CONCEPTO AÑO 1 AÑO 2 AÑO 3 AÑO 4

Sueldos y salarios C$ 602,400.00 C$ 602,400.00 C$ 602,400.00 C$ 614,448.00
Aguinaldo C$ 50,200.00 C$ 50,200.00 C$ 50,200.00 C$ 51,204.00
Indemnizacion C$ 50,200.00 C$ 50,200.00 C$ 50,200.00 C$ 51,204.00
vacaciones C$ 50,200.00 C$ 50,200.00 C$ 50,200.00 C$ 51,204.00
INSS patronal C$ 129,516.00 C$ 129,516.00 C$ 129,516.00 C$ 132,106.32
INATEC C$ 12,048.00 C$ 12,048.00 C$ 12,048.00 C$ 12,288.96
Energia C$ 18,000.00 C$ 18,360.00 C$ 18,727.20 C$ 19,101.74
Agua potable C$ 9,000.00 C$ 9,180.00 C$ 9,363.60 C$ 9,550.87
Internet C$ 23,000.00 C$ 23,460.00 C$ 23,929.20 C$ 24,407.78
Basura (Alcaldia) C$ 9,000.00 C$ 9,000.00 C$ 9,000.00 C$ 9,000.00
Mantenimiento de equipos C$ 12,000.00 C$ 12,240.00 C$ 12,484.80 C$ 12,734.50
Depreciacion equipo de oficina C$ 59,887.20 C$ 59,887.20 C$ 59,887.20 C$ 59,887.20
Papeleria y utiles de oficina C$ 24,000.00 C$ 24,480.00 C$ 24,969.60 C$ 25,468.99
Herramientas y enseres C$ 12,000.00 C$ 12,240.00 C$ 12,484.80 C$ 12,734.50
TOTAL C$ 1,061,451.20 C$ 1,063,411.20 C$ 1,065,410.40 C$ 1,085,340.87
 JOB & JOB
CÉDULA GASTOS ADMINISTRATIVOS MENSUAL

MES 5 MES 6 MES 7 MES 8 MES 9 MES 10

C$ 50,200.00 C$ 50,200.00 C$ 50,200.00 C$ 50,200.00 C$ 50,200.00 C$ 50,200.00
C$ 4,183.33 C$ 4,183.33 C$ 4,183.33 C$ 4,183.33 C$ 4,183.33 C$ 4,183.33
C$ 4,183.33 C$ 4,183.33 C$ 4,183.33 C$ 4,183.33 C$ 4,183.33 C$ 4,183.33
C$ 4,183.33 C$ 4,183.33 C$ 4,183.33 C$ 4,183.33 C$ 4,183.33 C$ 4,183.33
C$ 10,793.00 C$ 10,793.00 C$ 10,793.00 C$ 10,793.00 C$ 10,793.00 C$ 10,793.00
C$ 1,004.00 C$ 1,004.00 C$ 1,004.00 C$ 1,004.00 C$ 1,004.00 C$ 1,004.00
C$ 1,500.00 C$ 1,500.00 C$ 1,500.00 C$ 1,500.00 C$ 1,500.00 C$ 1,500.00
C$ 750.00 C$ 750.00 C$ 750.00 C$ 750.00 C$ 750.00 C$ 750.00
C$ 2,000.00 C$ 2,000.00 C$ 2,000.00 C$ 2,000.00 C$ 2,000.00 C$ 2,000.00
C$ 750.00 C$ 750.00 C$ 750.00 C$ 750.00 C$ 750.00 C$ 750.00
C$ - C$ - C$ 3,000.00 C$ - C$ - C$ 3,000.00
C$ 4,990.60 C$ 4,990.60 C$ 4,990.60 C$ 4,990.60 C$ 4,990.60 C$ 4,990.60
C$ 2,000.00 C$ 2,000.00 C$ 2,000.00 C$ 2,000.00 C$ 2,000.00 C$ 2,000.00
C$ 1,000.00 C$ 1,000.00 C$ 1,000.00 C$ 1,000.00 C$ 1,000.00 C$ 1,000.00
C$ 87,537.60 C$ 87,537.60 C$ 90,537.60 C$ 87,537.60 C$ 87,537.60 C$ 90,537.60

AÑO 5
C$ 614,448.00
C$ 51,204.00
C$ 51,204.00
C$ 51,204.00
C$ 132,106.32
C$ 12,288.96
C$ 19,483.78
C$ 9,741.89
C$ 24,895.94
C$ 9,000.00
C$ 12,989.19
C$ 59,887.20
C$ 25,978.37
C$ 12,989.19
C$ 1,087,420.83
 MES 11 MES 12 TOTAL
C$ 50,200.00 C$ 50,200.00 C$ 602,400.00
C$ 4,183.33 C$ 4,183.33 C$ 50,200.00
C$ 4,183.33 C$ 4,183.33 C$ 50,200.00
C$ 4,183.33 C$ 4,183.33 C$ 50,200.00
C$ 10,793.00 C$ 10,793.00 C$ 129,516.00
C$ 1,004.00 C$ 1,004.00 C$ 12,048.00
C$ 1,500.00 C$ 1,500.00 C$ 18,000.00
C$ 750.00 C$ 750.00 C$ 9,000.00
C$ 2,000.00 C$ 2,000.00 C$ 23,000.00
C$ 750.00 C$ 750.00 C$ 9,000.00
C$ - C$ - C$ 12,000.00
C$ 4,990.60 C$ 4,990.60 C$ 59,887.20
C$ 2,000.00 C$ 2,000.00 C$ 24,000.00
C$ 1,000.00 C$ 1,000.00 C$ 12,000.00
C$ 87,537.60 C$ 87,537.60 C$ 1,061,451.20
 J
CÉDULA GASTO

CONCEPTO MES 1 MES 2 MES 3 MES 4

Sueldos y salarios C$ 26,600.00 C$ 50,200.00 C$ 50,200.00 C$ 50,200.00
Aguinaldo C$ 2,216.67 C$ 4,183.33 C$ 4,183.33 C$ 4,183.33
Indemnizacion C$ 2,216.67 C$ 4,183.33 C$ 4,183.33 C$ 4,183.33
vacaciones C$ 2,216.67 C$ 4,183.33 C$ 4,183.33 C$ 4,183.33
INSS patronal C$ 5,719.00 C$ 10,793.00 C$ 10,793.00 C$ 10,793.00
INATEC C$ 532.00 C$ 1,004.00 C$ 1,004.00 C$ 1,004.00
Energia C$ 1,500.00 C$ 1,500.00 C$ 1,500.00 C$ 1,500.00
Agua potable C$ 750.00 C$ 750.00 C$ 750.00 C$ 750.00
Internet C$ 1,000.00 C$ 2,000.00 C$ 2,000.00 C$ 2,000.00
Alquiler C$ 72,000.00 C$ 72,000.00 C$ 72,000.00 C$ 72,000.00
Papeleria y utiles de oficina C$ 2,000.00 C$ 2,000.00 C$ 2,000.00 C$ 2,000.00
TOTAL C$ 116,751.00 C$ 152,797.00 C$ 152,797.00 C$ 152,797.00

CEDULA DE GASTOS DE VENTAS ANUAL

CONCEPTO AÑO 1 AÑO 2 AÑO 3 AÑO 4

Sueldos y salarios C$ 578,800.00 C$ 578,800.00 C$ 578,800.00 C$ 590,376.00
Aguinaldo C$ 48,233.33 C$ 48,233.33 C$ 48,233.33 C$ 49,198.00
Indemnizacion C$ 48,233.33 C$ 48,233.33 C$ 48,233.33 C$ 49,198.00
vacaciones C$ 48,233.33 C$ 48,233.33 C$ 48,233.33 C$ 49,198.00
INSS patronal C$ 124,442.00 C$ 124,442.00 C$ 124,442.00 C$ 126,930.84
INATEC C$ 11,576.00 C$ 11,576.00 C$ 11,576.00 C$ 11,807.52
Energia C$ 18,000.00 C$ 18,360.00 C$ 18,727.20 C$ 19,101.74
Agua potable C$ 9,000.00 C$ 9,180.00 C$ 9,363.60 C$ 9,550.87
Internet C$ 23,000.00 C$ 23,460.00 C$ 23,929.20 C$ 24,407.78
Alquiler C$ 864,000.00 C$ 881,280.00 C$ 898,905.60 C$ 916,883.71
Papeleria y utiles de oficina C$ 24,000.00 C$ 24,480.00 C$ 24,969.60 C$ 25,468.99
TOTAL C$ 1,797,518.00 C$ 1,816,278.00 C$ 1,835,413.20 C$ 1,872,121.46
 JOB & JOB
CÉDULA GASTOS DE VENTAS MENSUAL

MES 5 MES 6 MES 7 MES 8 MES 9 MES 10

C$ 50,200.00 C$ 50,200.00 C$ 50,200.00 C$ 50,200.00 C$ 50,200.00 C$ 50,200.00
C$ 4,183.33 C$ 4,183.33 C$ 4,183.33 C$ 4,183.33 C$ 4,183.33 C$ 4,183.33
C$ 4,183.33 C$ 4,183.33 C$ 4,183.33 C$ 4,183.33 C$ 4,183.33 C$ 4,183.33
C$ 4,183.33 C$ 4,183.33 C$ 4,183.33 C$ 4,183.33 C$ 4,183.33 C$ 4,183.33
C$ 10,793.00 C$ 10,793.00 C$ 10,793.00 C$ 10,793.00 C$ 10,793.00 C$ 10,793.00
C$ 1,004.00 C$ 1,004.00 C$ 1,004.00 C$ 1,004.00 C$ 1,004.00 C$ 1,004.00
C$ 1,500.00 C$ 1,500.00 C$ 1,500.00 C$ 1,500.00 C$ 1,500.00 C$ 1,500.00
C$ 750.00 C$ 750.00 C$ 750.00 C$ 750.00 C$ 750.00 C$ 750.00
C$ 2,000.00 C$ 2,000.00 C$ 2,000.00 C$ 2,000.00 C$ 2,000.00 C$ 2,000.00
C$ 72,000.00 C$ 72,000.00 C$ 72,000.00 C$ 72,000.00 C$ 72,000.00 C$ 72,000.00
C$ 2,000.00 C$ 2,000.00 C$ 2,000.00 C$ 2,000.00 C$ 2,000.00 C$ 2,000.00
C$ 152,797.00 C$ 152,797.00 C$ 152,797.00 C$ 152,797.00 C$ 152,797.00 C$ 152,797.00

AÑO 5
C$ 590,376.00
C$ 49,198.00
C$ 49,198.00
C$ 49,198.00
C$ 126,930.84
C$ 11,807.52
C$ 19,483.78
C$ 9,741.89
C$ 24,895.94
C$ 935,221.39
C$ 25,978.37
C$ 1,892,029.73
 MES 11 MES 12 TOTAL
C$ 50,200.00 C$ 50,200.00 C$ 578,800.00
C$ 4,183.33 C$ 4,183.33 C$ 48,233.33
C$ 4,183.33 C$ 4,183.33 C$ 48,233.33
C$ 4,183.33 C$ 4,183.33 C$ 48,233.33
C$ 10,793.00 C$ 10,793.00 C$ 124,442.00
C$ 1,004.00 C$ 1,004.00 C$ 11,576.00
C$ 1,500.00 C$ 1,500.00 C$ 18,000.00
C$ 750.00 C$ 750.00 C$ 9,000.00
C$ 2,000.00 C$ 2,000.00 C$ 23,000.00
C$ 72,000.00 C$ 72,000.00 C$ 864,000.00
C$ 2,000.00 C$ 2,000.00 C$ 24,000.00
C$ 152,797.00 C$ 152,797.00 C$1,797,518.00
 D
CONCEPTO ENERO FEBRERO MARZO

INGRESOS:
INGRESOS POR SERVICIOS C$289,080.00 C$291,392.64 C$293,723.78
TOTAL EFECTIVO DISPONIBLE C$289,080.00 C$291,392.64 C$293,723.78

DESEMBOLSOS DE EFECTIVO:
COMPRAS C$406,745.02 C$0.00 C$0.00
ABONO AL PRÉSTAMO C$2,468.34 C$2,468.34 C$2,468.34
PAGO DE INTERES POR PRESTAMO
C$3,933.89 C$3,933.89 C$3,933.89
BANCO
GASTOS DE ADMINISTRACION C$89,537.60 C$87,537.60 C$87,537.60
GASTOS DE VENTA C$116,751.00 C$181,170.01 C$181,170.01
GASTOS DE CONSTITUCIÓN C$29,239.90 C$0.00 C$0.00

TOTAL DESEMBOLSOS DE EFECTIVO C$648,675.75 C$275,109.84 C$275,109.84

FLUJO NETO DE EFECTIVO -C$359,595.75 C$16,282.80 C$18,613.94

EFECTIVO INICIAL C$561,984.92 C$202,389.17 C$218,671.97
EFECTIVO FINAL C$202,389.17 C$218,671.97 C$237,285.90
SALDO DE EFECTIVO MINIMO C$10,000.00 C$10,000.00 C$10,000.00
SUPERAVIT C$192,389.17 C$208,671.97 C$227,285.90
FINANCIAMIENTO REQUERIDO ---------- ---------- -------
 JOB & JOB
FLUJO DE EFECTIVO
DE ENERO A DICIEMBRE
ABRIL MAYO JUNIO JULIO AGOSTO

C$296,073.57 C$298,442.16 C$300,829.70 C$303,236.33 C$305,662.23

C$296,073.57 C$298,442.16 C$300,829.70 C$303,236.33 C$305,662.23

C$0.00 C$0.00 C$0.00 C$0.00 C$0.00

C$2,468.34 C$2,468.34 C$2,468.34 C$2,468.34 C$2,468.34
C$3,933.89 C$3,933.89 C$3,933.89 C$3,933.89 C$3,933.89
C$90,537.60 C$87,537.60 C$87,537.60 C$90,537.60 C$87,537.60
C$181,170.01 C$181,170.01 C$181,170.01 C$181,170.01 C$181,170.01
C$0.00 C$0.00 C$0.00 C$0.00 C$0.00

C$278,109.84 C$275,109.84 C$275,109.84 C$278,109.84 C$275,109.84

C$17,963.73 C$23,332.32 C$25,719.85 C$25,126.49 C$30,552.38

C$237,285.90 C$255,249.63 C$278,581.95 C$304,301.81 C$329,428.30
C$255,249.63 C$278,581.95 C$304,301.81 C$329,428.30 C$359,980.68
C$10,000.00 C$10,000.00 C$10,000.00 C$10,000.00 C$10,000.00
C$245,249.63 C$268,581.95 C$294,301.81 C$319,428.30 C$349,980.68
------- -------- -------- -------- --------
SEPTIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE TOTAL

C$308,107.52 C$310,572.38 C$313,056.96 C$315,561.42 C$3,625,738.70

C$308,107.52 C$310,572.38 C$313,056.96 C$315,561.42 C$3,625,738.70
C$0.00
C$0.00
C$0.00 C$0.00 C$0.00 C$0.00 C$406,745.02
C$2,468.34 C$2,468.34 C$2,468.34 C$2,468.34 C$29,620.05

C$3,933.89 C$3,933.89 C$3,933.89 C$3,933.89 C$47,206.73

C$87,537.60 C$90,537.60 C$87,537.60 C$87,537.60 C$1,061,451.20

C$181,170.01 C$181,170.01 C$181,170.01 C$181,170.01 C$2,109,621.11
C$0.00 C$0.00 C$0.00 C$0.00 C$29,239.90

C$275,109.84 C$278,109.84 C$275,109.84 C$275,109.84 C$3,683,884.02

C$32,997.68 C$32,462.54 C$37,947.12 C$40,451.58 -C$58,145.32

C$359,980.68 C$392,978.36 C$425,440.90 C$463,388.02 C$4,029,681.62
C$392,978.36 C$425,440.90 C$463,388.02 C$503,839.60 C$3,971,536.30
C$10,000.00 C$10,000.00 C$10,000.00 C$10,000.00 C$120,000.00
C$382,978.36 C$415,440.90 C$453,388.02 C$493,839.60 C$3,851,536.30
-------- -------- -------- --------
 JOB & JOB
FLUJO DE EFECTIVO PROYECTADO

CONCEPTO AÑO 1 AÑO 2

INGRESOS:
INGRESOS POR SERVICIOS C$ 3,625,738.70 C$ 3,770,768.25
TOTAL EFECTIVO DISPONIBLE C$ 3,625,738.70 C$ 3,770,768.25

DESEMBOLSOS DE EFECTIVO:
COMPRAS C$ 406,745.02 C$ -
ABONO AL PRÉSTAMO C$ 29,620.05 C$ 29,620.05
PAGO DE INTERES POR PRESTAMO BANCO C$ 47,206.73 C$ 47,206.73
GASTOS DE ADMINISTRACION C$ 1,061,451.20 C$ 1,063,411.20
GASTOS DE VENTA C$ 2,109,621.11 C$ 1,816,278.00
GASTOS DE CONSTITUCIÓN C$ 29,239.90 C$ -
TOTAL DESEMBOLSOS DE EFECTIVO C$ 3,683,884.02 C$ 2,956,515.99
FLUJO NETO DE EFECTIVO C$ (58,145.32) C$ 814,252.26
EFECTIVO INICIAL C$ 4,029,681.62 C$ 3,971,536.30
EFECTIVO FINAL C$ 3,971,536.30 C$ 4,785,788.55
SALDO DE EFECTIVO MINIMO C$ 120,000.00 C$ 120,000.00
SUPERAVIT C$ 3,851,536.30 C$ 4,665,788.55
FINANCIAMIENTO REQUERIDO
B
ROYECTADO

AÑO 3 AÑO 4 AÑO 5

C$ 3,921,598.98 C$ 4,078,462.93 C$ 4,241,601.45

C$ 3,921,598.98 C$ 4,078,462.93 C$ 4,241,601.45

C$ - C$ - C$ -
C$ 29,620.05 C$ 29,620.05 C$ 29,620.05
C$ 47,206.73 C$ 47,206.73 C$ 47,206.73
C$ 1,065,410.40 C$ 1,085,340.87 C$ 1,087,420.83
C$ 1,835,413.20 C$ 1,872,121.46 C$ 1,892,029.73
C$ - C$ - C$ -
C$ 2,977,650.39 C$ 3,034,289.12 C$ 3,056,277.35
C$ 943,948.59 C$ 1,044,173.82 C$ 1,185,324.11
C$ 4,785,788.55 C$ 5,729,737.14 C$ 6,773,910.96
C$ 5,729,737.14 C$ 6,773,910.96 C$ 7,959,235.07
C$ 120,000.00 C$ 120,000.00 C$ 120,000.00
C$ 5,609,737.14 C$ 6,653,910.96 C$ 7,839,235.07
 JOB & JOB
BALANCE DE APERTURA
EXPRESADO EN CORDOBAS

ACTIVOS PASIVOS
ACTIVO CORRIENTE PASIVOS NO CORRIENTE
EFECTIVOS Y EQUIVALENTES C$ 54,000.00 PRESTAMO BANCARIO L/P
SUB TOTAL ACTIVO CORRIENTE C$ 54,000.00 SUB TOTAL PASIVO NO CORRIENTE

ACTIVO NO CORRIENTE TOTAL PASIVO

MOB Y EQUIPO DE OFICINA C$ 386,745.02
RENTAS PAG. POR ANTICIPADO C$ 72,000.00 CAPITAL CONTABLE
GASTOS DE CONSTITUCION C$ 29,239.90 APORTACIONES DE LOS SOCIOS
GASTOS DE INSTALACION C$ 20,000.00
SUB TOTAL ACTIVO NO CORRIENTE C$ 507,984.92 TOTAL CAPITAL CONTABLE

TOTAL ACTIVO C$ 561,984.92 TOTAL P+C

C$ 224,793.97
C$ 224,793.97

C$ 224,793.97

C$ 337,190.95

C$ 337,190.95

C$ 561,984.92
 JOB & JOB
ESTADO DE RESULTADO PROYECTADO
EXPRESADO EN CORDOBAS

AÑO 1 AÑO 2 AÑO 3

INGRESOS POR SERVICIO C$ 3,625,738.70 C$ 3,770,768.25 C$ 3,921,598.98
UTILIDAD BRUTA C$ 3,625,738.70 C$ 3,770,768.25 C$ 3,921,598.98

GASTOS OPERATIVOS C$ 2,906,175.94 C$ 2,920,675.73 C$ 2,934,283.67

GASTOS DE VENTAS C$ 1,797,518.00 C$ 1,816,278.00 C$ 1,835,413.20
GASTOS DE ADMINISTRACION C$ 1,061,451.20 C$ 1,063,411.20 C$ 1,065,410.40
GASTOS FINANCIEROS C$ 47,206.73 C$ 40,986.52 C$ 33,460.07

UTILIDAD O PERDIDA ANTES DE IMPUESTOS C$ 719,562.76 C$ 850,092.52 C$ 987,315.30

IR 30% C$ 215,868.83 C$ 255,027.76 C$ 296,194.59
UTILIDAD NETA DEL EJERCICIO C$ 503,693.93 C$ 595,064.76 C$ 691,120.71
 AÑO 4 AÑO 5
C$ 4,078,462.93 C$ 4,241,601.45
C$ 4,078,462.93 C$ 4,241,601.45

C$ 2,981,815.39 C$ 2,992,784.14
C$ 1,872,121.46 C$ 1,892,029.73
C$ 1,085,340.87 C$ 1,087,420.83
C$ 24,353.06 C$ 13,333.58

C$ 1,096,647.55 C$ 1,248,817.32
C$ 328,994.26 C$ 374,645.19
C$ 767,653.28 C$ 874,172.12
 AÑO FLUJO ACUMULADO
0 C$ (561,984.92)
1 C$ (58,145.32) C$ (58,145.32)
2 C$ 814,252.26 C$ 756,106.94
3 C$ 943,948.59 C$ 1,700,055.52
4 C$ 1,044,173.82 C$ 2,744,229.34
5 C$ 1,185,324.11 C$ 3,929,553.45

PRI= A+ (b - c)
d

A= Período anterior al que se recupera la inversión 1

B= Inversión Inicial C$ 561,984.92
C= Flujo de efectivo acumulado del período A C$ (58,145.32)
D= Flujo de efectivo del período donde se recupera la inversión C$ 814,252.26

PRI= 1+((561,984.92 - (58,154.32))/814,252.26)

PRI= 1+ 0.6
PRI= 1.6 Años

Por lo tanto el período de recuperación exacto seria a un año y 219 días.

 JOB & JOB
BALANCE DE APERTURA
EXPRESADO EN CORDOBAS
AÑO 2
ACTIVOS
ACTIVO CORRIENTE
EFECTIVOS Y EQUIVALENTES C$ 1,763,985.07
SUB TOTAL ACTIVO CORRIENTE C$ 1,763,985.07

ACTIVO NO CORRIENTE
MOB Y EQUIPO C$ 374,295.02 C$ 254,520.61
DEPRECIACION ACUMULADA C$ (119,774.41)
RENTAS PAG. POR ANTICIPADO C$ 72,000.00
GASTOS DE CONSTITUCION C$ 29,239.90
GASTOS DE INSTALACION C$ 20,000.00

SUB TOTAL ACTIVO NO CORRIENTE C$ 375,760.51

TOTAL ACTIVO C$ 2,139,745.58

 & JOB
DE APERTURA
EN CORDOBAS
ÑO 2
PASIVOS
PASIVOS CORRIENTES
INTERES POR PAGAR C$ 40,986.52
IR 30% C$ 255,027.76
GASTOS ACUMULADOS POR PAGAR C$ 248,448.00
TOTAL PASIVO CORRIENTE C$ 544,462.28

PASIVOS NO CORRIENTE
PRESTAMO BANCARIO L/P C$ 159,333.66
SUB TOTAL PASIVO NO CORRIENTE C$ 159,333.66

TOTAL PASIVO C$ 703,795.94

CAPITAL CONTABLE
APORTACIONES DE LOS SOCIOS C$ 337,190.95
UTILIDAD DEL PERIODO C$ 595,064.76
UTILIDAD ACUMULADA DEL PERIODO C$ 503,693.93

TOTAL CAPITAL CONTABLE C$ 1,435,949.65

TOTAL P+C C$ 2,139,745.58

 INDICE DE RENTABILIDAD

IR = F1 + F2 + F3 + F4 +
(1+K)1 (1+K)2 (1+K)3 (1+K)4
I

C$ (58,145.32) + C$ 814,252.26 + C$ 943,948.59 + C$ 1,044,173.82 +

IR = (1+0.15)1 (1+0.15)2 (1+0.15)3 (1+0.15)4
561,984.92

C$ (58,145.32) + C$ 814,252.26 + C$ 943,948.59 + C$ 1,044,173.82 +

IR = 1.15 1.32 1.52 1.75
561,984.92

IR = -50,561.15 615,691.69 620,661.52 597,009.77

561,984.92

IR = 2,372,117.40
561,984.92

IR = 4.2 El proyecto es mayor a 1, es aceptable.

Por cada UM invertida, la inversion aunmenta 320%

K%

21
1 0.15
2
3
4 C$ (58,145.32)
 5 C$ 814,252.26
C$ 943,948.59
Inversi C$ 1,044,173.82
C$ 1,185,324.11

C$ (561,984.92)

C$2,372,117.40
4.2
 Tasa de descuento según estimaciones en el sector de
F5 renta inmobiliarias de 10% a 18%.
(1+K)5

C$ 1,185,324.11
(1+0.15)5

C$ 1,185,324.11
2.01

589,315.57