Plan de inversiones

RUBRO CANTIDAD
PRECIO
UNITARIO
TOTAL
F
O
R
M
A
L
I
Z
A
C
I

N

GASTOS PRE OPERATIVOS
Licencia de funcionamiento 1 S/. 50.00 S/. 80.00
Gastos de constitucin legal 1 S/. 80.00 S/. 756.44
Capacitacin 2 S/. 50.00 S/. 100.00
TOTAL GASTOS PRE
OPERATIVOS S/. 936.44
I
M
P
L
E
M
E
N
T
A
C
I

N

D
E
L

P
R
O
Y
E
C
T
O

ACTIVO FIJO
Infraestructura
Alquiler de local 1 S/. 200.00 S/. 200.00
Total Infraestructura S/. 200.00
Maquinaria y equipos
Mesa de corte 1 S/. 200.00 S/. 200.00
Maquina de Coser 1 S/. 300.00 S/. 300.00
Total Maquinaria y Equipo S/. 700.00
Herramientas
Moldes 5 S/. 1.00 S/. 5.00
Agujas 5 S/. 0.40 S/. 2.00
Croche 5 S/. 2.00 S/. 10.00
Centimetro 2 S/. 1.00 S/. 2.00
Tizas 1caja S/. 2.50 S/. 2.50
Reglas 2 S/. 3.00 S/. 6.00
Tijera 2 S/. 3.50 S/. 7.00
Alfileres 10 S/. 2.00 S/. 2.00
Carretos 2 S/. 3.00 S/. 6.00
Revistas 3 S/. 3.00 S/. 9.00
Total Herramientas S/. 51.50
Muebles y enseres
Vitrinas 1 S/. 150.00 S/. 150.00
Muebles 1 S/. 100.00 S/. 300.00
Total Muebles y Enseres S/. 450.00
TOTAL ACTIVO FIJO S/. 1,201.50

CAPITAL DE TRABAJO
P
U
E
S
T
A

E
N

M
A
R
C
H
A

D
E
L

P
R
O
Y
E
C
T
O

Materia prima
Tela Borlon 1m S/. 4.00 S/. 8.00
Tela jeans 0,50cm S/. 9.00 S/. 9.00
Cinta de Seda 25m S/. 0.20 S/. 5.00
Cinta Brasilera 5m S/. 1.50 S/. 7.50
Ordanza matriz 5m S/. 0.80 S/. 4.00
Cinta Ordanza 10m S/. 1.00 S/. 10.00
Hilo Filosef 3m S/. 1.00 S/. 3.00
Tela para forro 2m S/. 5.00 S/. 10.00
Hilo Carreto 2 S/. 2.00 S/. 4.00
Cierres 6 S/. 3.00 S/. 18.00




















PRESUPUESTO DE VENTAS: CARTERAS ARTESANALES:

Periodo Enero Febr Marzo Abril Mayo Junio Julio Agosto Setiemb Octubre Novie Dicie Total
Carteras 100 110 90 85 85 85 90 90 95 95 95 100 1120



Plantillas 2 S/. 1.50 S/. 3.00
Asas 6 S/. 4.00 S/. 24.00
Mostacillas 3 bol S/. 1.00 S/. 3.00
Total materia prima S/. 108.50
Mano de Obra
Remuneracin 5 S/. 150.00 S/. 750.00
Total mano de obra S/. 750.00
TOTAL CAPITAL DE TRABAJO S/. 858.50
COSTOS INDIRECTOS
Gastos administrativos
Personal administrativo 1 S/. 200.00 S/. 200.00
Luz, agua S/. 15.00 S/. 15.00
Telefono S/. 20.00 S/. 20.00
Utiles de oficina S/. 10.00 S/. 10.00
Mantenimiento de local S/. 50.00 S/. 50.00
Total gastos administrativos S/. 295.00
Gastos de ventas
Vendedor 1 S/. 150.00
Publicidad S/. 100.00
Promocion S/. 50.00
Total gastos de ventas S/. 150.00
TOTAL COSTOS INDIRECTOS S/. 445.00
INVERSIN TOTAL S/. 3,441.44





PRESUPUESTO DE INGRESOS: CARTERAS ARTESANALES:

Periodo Enero Febrero Marzo Abril Mayo Junio Julio Agosto Setie Octubre Novie Dicie Total
Carteras 3500 3850 3150 2975 2975 2975 3150 3150 3325 3325 3325 3500 39200


GASTOS DE CONSTITUCION DE "CARTERAS ARTESANALES S.A.C"

Gastos de Constitucin de "Carteras Artesanales S.A.C"
DETALLE S/.
Reservar el nombre de la empresa 18
DERECHO DE TRAMITE
Constitucin 39
Nombramiento del gerente 13
DERECHO DE INSCRIPCION
constitucin 30
Nombramiento del gerente 9
Registro de marca 534.99
Bsqueda de marca fontica 30.99
Bsqueda de marca figurativa 38.46
Copias 8
Movilidad 35
TOTAL DE GASTOS DE CONSTITUCION 756.44













CUADRO DE COSTOS DIECTOS E INDIRECTOS:

RUBRO VALOR UNITARIO
UNIDADES
REQUERIDA

COSTO TOTAL
FIJO VARIABLE
COSTOS DIRECTOS 750 104.50
Materia Prima e
Insumos 104.50
Tela Borlon S/. 4.00 1 m 4.00
Tela jeans S/. 9.00 1 m 9.00
Cinta de Seda S/. 0.20 25 m 5.00
Cinta Brasilera S/. 1.50 5 m 7.50
Ordanza matriz S/. 0.80 5 m 4.00
Cinta Ordanza S/. 1.00 10 m 10.00
Hilo Filosef S/. 1.00 3 m 3.00
Tela para forro S/. 5.00 2 m 10.00
Hilo Carreto S/. 2.00 2 4.00
Cierres S/. 3.00 6 18.00
Plantillas S/. 1.50 2 3.00
Asas S/. 4.00 6 24.00
Mostacillas S/. 1.00 3 bol 3.00
Mano de Obra 750
Remuneracin 250 3 750
COSTOS
INDIRECTOS 1051.44 150.00
Gastos Preoperativos 756.44
Gastos
Administrativos
S/.
295.00
Personal
administrativo S/. 200.00 1 200
Luz, agua S/. 15.00
S/.
15.00
Telefono S/. 20.00
S/.
20.00
Utiles de oficina S/. 10.00
S/.
10.00
Mantenimiento
de local S/. 50.00
S/.
50.00
Gastos de ventas

300.00 150.00
Vendedor S/. 150.00 1

150.00 150.00
Publicidad S/. 100.00
S/.
100.00
Promocion S/. 50.00
S/.
50.00
TOTAL DE
COSTOS 1801.44 254.50

2,055.94
PRESUPUESTO DE INVERSION:




PRESUPUESTO DE INVERSION
Rubro Valor Unitario Unidades Requeridas
Costo
Total
Infraestructura 200
Alquiler de local 200 1 200
Maquinaria y
Equipo 1000
Maquina de Coser 500 1 500
Mesa de corte 500 1 500
Herramientas 69.5
Moldes S/. 1.00 5 5
Agujas S/. 0.40 5 2
Croche S/. 2.00 5 10
Centimetro S/. 1.00 2 2
Tizas S/. 2.50 1 2.5
Reglas S/. 3.00 2 6
Tijera S/. 3.50 2 7
Alfileres S/. 2.00 10 20
Carretos S/. 3.00 2 6
Revistas S/. 3.00 3 9
Muebles y Enseres 620.00
Vitrinas S/. 320.00 1 320.00
Muebles S/. 300.00 1 300.00
TOTAL DE PRESUPUESTA DE INVERSIONES 1,889.50

CALCULAR LOS COSTOS , PRECIO Y PUNTO DE EQUILIBRIO


PASO 1 CLCULO DEL COSTO FIJO UNITARIO (CFU)


Costo Fijo Unitario (CFU) = Costo Fijo Total

Unid.producidas


Costo Fijo Total (CFT) = Activo Fijo + Gastos Pre Operativos + Costos Indirectos


Activo Fijo 1,201.50

Gastos Pre Operativos 756.44

Costos Indirectos 1,201.44

Costo Fijo Total (CFT) 3,159.38


Unidades producidas en 1 ao 1,120.00


Costo Fijo Unitario (CFU) = 2.82



PASO 2 CALCULO DEL COSTO VARIABLE UNITARIO (CVU)



Costo Variable Unitario = Costo Variable Total





(CVU) Unid.producidas


Costo Variable Total (CVT) 254.50

Unidades producidas 1120

Costo Variable Unitario (CVU) 0.23


PASO 3 CALCULO DEL COSTO TOTAL UNITARIO (CTU)


Costo Total Unitario = CFU + CVU


COSTO FIJO UNITARIO 2.82

COSTO VARIABLE UNITARIO 0.23

COSTO TOTAL UNITARIO 3.05


PASO 4 CLCULO DEL PRECIO


PRECIO = Costo Total Unitario + Margen de Ganancia


COSTO TOTAL UNITARIO 3.05

MARGEN DE UTILIDAD 1.52 50.00%

VALOR DE VENTA 4.57

IGV (19%) 0.87 19%

PRECIO DE VENTA 5.44

PRECIO (en nuevos soles ) 5.44


PASO 5 CLCULO DEL PUNTO DE EQUILIBRIO


Margen de contribucion = Precio de Venta - Costo Variable Unitario


PRECIO DE VENTA 5.44

COSTO VARIABLE UNITARIO 0.23

MARGEN DE CONTRIBUCION 5.21


Punto de Equilibrio (PE) = Costo Fijo Total (CFT)

Margen de Contribucin


2

COSTO FIJO TOTAL 3,159.38

MARGEN DE CONTRIBUCIN 5.21

PUNTO DE EQUILIBRIO 606








Financiamiento
MODELO DE PRESENTACIN


MONTO

3441.44

CAPITAL PROPIO S/. 705.5
MNIMO 20.5% DE MONTO TOTAL



FINANCIAMIENTO S/. 2,735.9
MXIMO 79.5% DE MONTO TOTAL



MONTO A INVERTIR
EN EL PROYECTO
S/. 3,441.4





PRSTAMO
S/. 2,735.9
TASA
MENSUAL
5.01%
PERIODOS
12
TASA ANUAL
60.07%
CUOTA MENSUAL
227.9954

AOS MONTO TASA CUOTA
0 S/. 2,735.945 5.01%
1 S/. 2,735.945 5.01% 227.995
2 S/. 2,507.949 5.01% 227.995
3 S/. 2,279.954 5.01% 227.995
4 S/. 2,051.959 5.01% 227.995
5 S/. 1,823.963 5.01% 227.995
6 S/. 1,595.968 5.01% 227.995
7 S/. 1,367.972 5.01% 227.995
8 S/. 1,139.977 5.01% 227.995
9 S/. 911.982 5.01% 227.995
10 S/. 683.986 5.01% 227.995
11 S/. 455.991 5.01% 227.995
12 S/. 227.995 5.01% 227.995


MESES 0 1 2 3 4 5 6 7 8 9 10 11 12 TOTAL
INGRESOS (A)
S/.
3,500.00
S/.
3,850.00
S/.
3,150.00
S/.
2,975.00
S/.
2,975.00
S/.
2,975.00
S/.
3,150.00
S/.
3,150.00
S/.
3,325.00
S/.
3,325.00
S/.
3,325.00
S/.
3,500.00
S/.
39,200.00

EGRESOS (B)

S/.1,201.50
S/.
2,059.94
S/.
2,059.94
S/.
2,059.94
S/.
2,244.94
S/.
2,274.94
S/.
2,284.94
S/.
2,294.94
S/.
2,299.94
S/.
2,302.94
S/.
1,721.64
S/.
1,711.64
S/.
1,681.64
S/.
26,198.88
ACTIVO FIJO

S/.1,201.50
S/.
1,201.50
S/.
1,201.50
S/.
1,201.50
S/.
1,201.50
S/.
1,201.50
S/.
1,201.50
S/.
1,201.50
S/.
1,201.50
S/.
1,201.50
S/.
1,201.50
S/.
1,201.50
S/.
1,201.50
S/.
14,418.00
Terrenos e
infraestructura
S/.
200.00
S/.
200.00
S/.
200.00
S/.
200.00
S/.
200.00
S/.
200.00
S/.
200.00
S/.
200.00
S/.
200.00
S/.
200.00
S/.
200.00
S/.
200.00
S/.
200.00
S/.
2,400.00
Maquinaria y
Equipo

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/.
12,000.00
Herramientas
S/.
69.50
S/.
69.50
S/.
69.50
S/.
69.50
S/.
69.50
S/.
69.50
S/.
69.50
S/.
69.50
S/.
69.50
S/.
69.50
S/.
69.50
S/.
69.50
S/.
69.50
S/.
834.00
Muebles y Enseres
S/.
620.00
S/.
620.00
S/.
620.00
S/.
620.00
S/.
620.00
S/.
620.00
S/.
620.00
S/.
620.00
S/.
620.00
S/.
620.00
S/.
620.00
S/.
620.00
S/.
620.00
S/.
7,440.00
GASTOS PRE
OPERATIVOS
S/.
756.44
S/.
756.44
S/.
756.44
S/.
756.44
S/.
756.44
S/.
756.44
S/.
756.44
S/.
756.44
S/.
756.44
S/.
756.44
S/.
756.44
S/.
756.44
S/.
9,077.28
CAMBIO EN EL
CAPITAL DE
TRABAJO
S/.
858.50
S/.
858.50
S/.
858.50
S/.
888.50
S/.
918.50
S/.
928.50
S/.
938.50
S/.
943.50
S/.
946.50
S/.
465.20
S/.
455.20
S/.
425.20
S/.
9,485.10
Cambio en la
Materia Prima -
Insumos
S/.
108.50
S/.
108.50
S/.
108.50
S/.
160.50
S/.
170.00
S/.
175.00
S/.
180.00
S/.
196.30
S/.
200.20
S/.
195.00
S/.
180.00
S/.
170.50
S/.
1,953.00
Cambio en la Mano
de Obra
S/.
750.00
S/.
750.00
S/.
750.00
S/.
750.00
S/.
750.00
S/.
750.00
S/.
750.00
S/.
750.00
S/.
750.00
S/.
750.00
S/.
750.00
S/.
750.00
S/.
9,000.00
COSTOS
INDIRECTOS
S/.
445.00
S/.
445.00
S/.
445.00
S/.
600.00
S/.
600.00
S/.
600.00
S/.
600.00
S/.
600.00
S/.
600.00
S/.
500.00
S/.
500.00
S/.
500.00
S/.
6,435.00
Gastos
administrativos
S/.
295.00
S/.
340.00
S/.
340.00
S/.
340.00
S/.
340.00
S/.
340.00
S/.
340.00
S/.
340.00
S/.
340.00
S/.
340.00
S/.
340.00
S/.
340.00
S/.
4,035.00
Gastos de Ventas
S/.
150.00
S/.
150.00
S/.
150.00
S/.
150.00
S/.
150.00
S/.
150.00
S/.
150.00
S/.
150.00
S/.
150.00
S/.
150.00
S/.
150.00
S/.
700.00
S/.
2,350.00
Saldo antes de
impuestos (A-B)

S/.1,201.50
S/.
1,440.06
S/.
1,790.06
S/.
1,090.06
S/.
730.06
S/.
700.06
S/.
690.06
S/.
855.06
S/.
850.06
S/.
1,022.06
S/.
1,603.36
S/.
1,613.36
S/.
1,818.36
S/.
14,202.62
IMPUESTOS
S/.
360.45
S/.
-
2.50%
S/.
-
FLUJO DE CAJA









VAN S/.8,803.22



TASA DE INTERS REF 10%



TIR #NUM!









SALDO
ECONMICO D de
impuestos
S/.
841.05
S/.
1,440.06
S/.
1,790.06
S/.
1,090.06
S/.
730.06
S/.
700.06
S/.
690.06
S/.
855.06
S/.
850.06
S/.
1,022.06
S/.
1,603.36
S/.
1,613.36
S/.
1,818.36
S/.
14,202.62
SALDO
ACUMULADO
S/.
2,281.11
S/.
4,071.17
S/.
5,161.23
S/.
5,891.29
S/.
6,591.35
S/.
7,281.41
S/.
1,545.12
S/.
2,395.18
S/.
3,417.24
S/.
5,020.60
S/.
6,633.96
S/.
8,452.32























ESTADO DE SITUACIN FINANCIERA

ACTIVOS PASIVOS
ACTIVO CORRIENTE PASIVO CORRIENTE
Efectivo y Equivalente de Efectivo 705.50 Obligaciones Financieras 228.00
Inversiones Financieras
2,735.94
Tributos por pagar
360.45
TOTAL ACTIVO CORRIENTE
3,441.44
Cuentas por pagar Comerciales
228.00
ACTIVO NO CORRIENTE

TOTAL PASIVO CORRIENTE
816.44
Inmuebles, Maquinaria y Equipo 1,201.50
Depreciacin 100.13 PASIVO NO CORRIENTE o
TOTAL ACTIVO NO CORRIENTE
1,301.63
TOTAL PASIVO NO
CORRIENTE o
TOTAL PASIVOS 816.44

PATRIMONIO
Capital 705.50
TOTAL PATRIMONIO 705.50

TOTAL ACTIVOS
4,743.07
TOTAL PASIVO Y
PATRIMONIO
1,521.94
Al 31 de Diciembre del 2013
Ventas S/. 39,200.00
(-) Costo de Ventas S/. 26,198.88
Utilidad Bruta S/. 65,398.88
(-) Gastos Administrativos S/. 4,035.00
(-) Gastos de Ventas S/. 2,350.00
(-) Gastos Financieros
Utilidad Operativa S/. 59,013.88
Impuesto a la Renta (30%) S/. 17,704.16
Utilidad Neta S/. 41,309.72