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EMPRESA: G.T.
INSTITUCION: SECRETARIA DE LA REFORMA AGRARIA
PROGRAMA: PROGRAMA DE LA MUJER EN EL SECTOR AGRARIO
ESTRUCTURA INVERSION-FINANCIAMIENTO
UNIDAD DE COSTO
CONCEPTO CANTIDAD PRECIO UNIT. EMPRESA SRA
MEDIDA TOTAL
Inversion Fija $129,850.00 $169,560.00 $0.00 $169,560.00
Remodelacion de Local Presupuesto 1 $35,950.00 $35,950.00 $35,950.00
Sillon Hidrahulico
Unidad 3 $4,500.00 $13,500.00 $13,500.00
Silla Infantil
Unidad 2 $1,250.00 $2,500.00 $2,500.00
Lavabo Italiano
Unidad 1 $8,820.00 $8,820.00 $8,820.00
Mesa para Uñas Unidad 2 $4,300.00 $8,600.00 $8,600.00
Banco para Uñas Unidad 2 $980.00 $1,960.00 $1,960.00
Sillas para Uñas Unidad 2 $980.00 $1,960.00 $1,960.00
Robot Auxiliar Unidad 2 $2,490.00 $4,980.00 $4,980.00
Sillon para Pedicure SPA Unidad 1 $35,000.00 $35,000.00 $35,000.00
Secadoras Unidad 3 $950.00 $2,850.00 $2,850.00
Planchas Unidad 3 $1,950.00 $5,850.00 $5,850.00
Bancos para Pedicure Unidad 2 $1,250.00 $2,500.00 $2,500.00
Maquinas Wahl Unidad 3 $690.00 $2,070.00 $2,070.00
Terminadoras Wahl Unidad 3 $690.00 $2,070.00 $2,070.00
Tijeras para Corte Unidad 3 $950.00 $2,850.00 $2,850.00
Banca de espera Unidad 1 $3,600.00 $3,600.00 $3,600.00
Climatizacion Activador Unidad 1 $21,000.00 $21,000.00 $21,000.00
Inversion Diferida $18,800.00 $22,800.00 $4,800.00 $18,000.00
Renta de Local Mes 6 $800.00 $4,800.00 $4,800.00
Asisitencia Tecnica Servicio 1 $18,000.00 $18,000.00 $18,000.00
Capital de Trabajo $10,440.00 $10,440.00 $0.00 $10,440.00
Robot Auxiliar
$4,980.00 $ 996.00 $ 996.00 $ 996.00 $ 996.00 $ 996.00
Sillon para Pedicure SPA $35,000.00 $ 7,000.00 $ 7,000.00 $ 7,000.00 $ 7,000.00 $ 7,000.00
Secadoras
$2,850.00 $ 570.00 $ 570.00 $ 570.00 $ 570.00 $ 570.00
Planchas $5,850.00 $ 1,170.00 $ 1,170.00 $ 1,170.00 $ 1,170.00 $ 1,170.00
Maquinas Wahl
$2,070.00 $ 414.00 $ 414.00 $ 414.00 $ 414.00 $ 414.00
Terminadoras Wahl $2,070.00 $ 414.00 $ 414.00 $ 414.00 $ 414.00 $ 414.00
Tijeras para Corte $2,850.00 $ 570.00 $ 570.00 $ 570.00 $ 570.00 $ 570.00
Banca de espera $3,600.00 $ 720.00 $ 720.00 $ 720.00 $ 720.00 $ 720.00
Climatizacion Activador $21,000.00 $ 4,200.00 $ 4,200.00 $ 4,200.00 $ 4,200.00 $ 4,200.00
∑ 169,560.00
Depreciacion total anual 28,519.50 28,519.50 28,519.50 28,519.50 28,519.50 1,797.50 1,797.50 1,797.50
Deprciacion acumulada 28,519.50 57,039.00 85,558.50 114,078.00 142,597.50 144,395.00 146,192.50 147,990.00
INVENTARIO AÑO 5
CONCEPTO CANTIDAD VALOR INICIAL VALOR RESIDUAL
Remodelacion de
Local 1 $35,950.00 $ 26,952.50
1,797.50 1,797.50
149,787.50 151,585.00
ALOR RESIDUAL
P
MANO DE OBRA
SERVICIOS
SERVICIO COSTO
POR MES
CONCEPTO UNITARIO
PEINADOS 5 ESTILISTA 15.00
MAQUILLAJE 5 ESTILISTA 30.00
TINTES 5 ESTILISTA 35.00
PRESUPUESTO DE VENTAS
SERVICIOS PRECIO DE INGRESOS
SERVICIO
POR MES VENTA MENSUALES
PEINADOS 5 50 250
MAQUILLAJE 5 80 400
TINTES 5 120 600
MANICURE 5 120 600
PRESUPUESTO DE GASTOS
Concepto Gasto Diarios Gasto Semanal Gasto Mensual
AGUA 4.00 28.00 112.00
LUZ 24.00 168.00 672.00
TELEFONO 15.00 105.00 420.00
210.00 UÑAS, PINTURAS, ACCESORIOS, PEGAMENTO, ACETONA 35.00 210.00 70.00 420
75.00 JABON, CREMAS, CERAS 20.00 100.00 35.00 175
125.00 SHAMPOO, CREMAS, LOCION 15.00 75.00 40.00 200
120.00 SHAMPOO, CREMAS, LOCION 30.00 120.00 60.00 240
175.00 JABON, CREMAS, LOCION 40.00 200.00 75.00 375
240.00 JABON, CREMAS, LOCION 45.00 270.00 85.00 510
225.00 TALCO, GEL 5.00 45.00 30.00 270
690.00 TALCO, GEL, NAVAJA, CREMA PARAR RASURAR 6.00 414.00 16.00 1104
290.00 TALCO, GEL, NAVAJA, CREMA PARAR RASURAR 6.00 174.00 16.00 464
2,640.00 2,443.00 5,083.00
PROGRAMA DE INGRESOS Y COSTOS DE OPERACIÓN
PRESUPUESTO DE EGRESOS
MESES DE TRABAJO
CONCEPTO
Mes 1 Mes 2 Mes 3 Mes 4 Mes 5 Mes 6 Mes 7 Mes 8 Mes 9
COSTOS FIJOS
Gastos de Administracion y Venta $100.00 $100.00 $100.00 $100.00 $100.00 $100.00 $100.00 $100.00 $100.00
Gastos de Venta $70.00 $70.00 $70.00 $70.00 $70.00 $70.00 $70.00 $70.00 $70.00
Servicios Publicos Drenaje y agua $50.00 $50.00 $50.00 $50.00 $50.00 $50.00 $50.00 $50.00 $50.00
Mantenimiento del Equipo $80.00 $80.00 $80.00 $80.00 $80.00 $80.00 $80.00 $80.00 $80.00
Subtotal $300.00 $300.00 $300.00 $300.00 $300.00 $300.00 $300.00 $300.00 $300.00
COSTOS VARIABLES
Energia Electrica $350.00 $350.00 $350.00 $350.00 $350.00 $350.00 $350.00 $350.00 $350.00
Mano de Obra $2,376.00 $2,376.00 $2,640.00 $2,640.00 $2,640.00 $2,640.00 $2,640.00 $5,845.45 $2,640.00
Telefono $500.00 $500.00 $500.00 $500.00 $500.00 $500.00 $500.00 $500.00 $500.00
Materiles e Insumos $2,198.70 $2,198.70 $2,443.00 $2,443.00 $2,443.00 $2,443.00 $2,443.00 $2,809.45 $2,443.00
Subtotal $5,424.70 $5,424.70 $5,933.00 $5,933.00 $5,933.00 $5,933.00 $5,933.00 $9,504.90 $5,933.00
TOTAL COSTOS $5,724.70 $5,724.70 $6,233.00 $6,233.00 $6,233.00 $6,233.00 $6,233.00 $9,804.90 $6,233.00
UTILIDAD BRUTA $4,751.30 $4,751.30 $5,407.00 $5,407.00 $5,407.00 $5,407.00 $5,407.00 $3,581.10 $5,407.00
VENTAS UNIDADES
SERVICIOS 1 2 3 4 5
PEINADOS 60 63 66 69 73
MAQUILLAJE 60 63 66 69 73
TINTES 60 63 66 69 73
MANICURE 60 63 66 69 73
PEDICURE 48 50 53 56 58
UÑAS 72 76 79 83 88
DEPILACION 60 63 66 69 73
PLANCHADO PERMANENTE 60 63 66 69 73
PERMANENTES 48 50 53 56 58
FACIALES 60 63 66 69 73
CORPORALES 72 76 79 83 88
CORTE DE CABELLO DAMA 108 113 119 125 131
CORTE DE CABELLO CABALLERO 828 869 913 959 1006
CORTE DE CABELLO NIÑO 348 365 384 403 423
VENTAS$
COSTOS $
CONCEPTO 1 2 3 4 5
COSTOS VARIABLES
Energia Electrica $4,200.00 $4,410.00 $4,630.50 $4,862.03 $5,105.13
Mano de Obra $37,562.90 $39,441.05 $41,413.10 $43,483.75 $45,657.94
Telefono $6,000.00 $6,300.00 $6,615.00 $6,945.75 $7,293.04
Materiles e Insumos $29,560.30 $31,038.32 $32,590.23 $34,219.74 $35,930.73
SUBTOTAL $77,323.20 $81,189.36 $85,248.83 $89,511.27 $93,986.83
COSTOS FIJOS
Gastos de Administracion y Venta $1,200.00 $1,260.00 $1,323.00 $1,389.15 $1,458.61
Gastos de Venta $840.00 $882.00 $926.10 $972.41 $1,021.03
Servicios Publicos Drenaje y agua $600.00 $630.00 $661.50 $694.58 $729.30
Mantenimiento del Equipo $960.00 $1,008.00 $1,058.40 $1,111.32 $1,166.89
SUBTOTAL $3,600.00 $3,780.00 $3,969.00 $4,167.45 $4,375.82
TOTAL $80,923.20 $84,969.36 $89,217.83 $93,678.72 $98,362.66
ÓN
MES 8 Venta MES 9 Venta MES 10 Venta MES 11 Venta MES 12 Venta
Alta Normal Normal Normal Alta TOTAL ANUAL
$ 287.50 $ 250.00 $ 287.50 $ 250.00 $ 287.50 $ 3,062.50
$ 460.00 $ 400.00 $ 460.00 $ 400.00 $ 460.00 $ 4,900.00
$ 690.00 $ 600.00 $ 690.00 $ 600.00 $ 690.00 $ 7,350.00
$ 690.00 $ 600.00 $ 690.00 $ 600.00 $ 690.00 $ 7,350.00
$ 690.00 $ 600.00 $ 690.00 $ 600.00 $ 690.00 $ 7,350.00
$ 897.00 $ 780.00 $ 897.00 $ 780.00 $ 897.00 $ 9,555.00
$ 460.00 $ 400.00 $ 460.00 $ 400.00 $ 460.00 $ 4,900.00
$ 345.00 $ 300.00 $ 345.00 $ 300.00 $ 345.00 $ 3,675.00
$ 920.00 $ 800.00 $ 920.00 $ 800.00 $ 920.00 $ 9,800.00
$ 1,150.00 $ 1,000.00 $ 1,150.00 $ 1,000.00 $ 1,150.00 $ 12,250.00
$ 1,794.00 $ 1,560.00 $ 1,794.00 $ 1,560.00 $ 1,794.00 $ 19,110.00
$ 828.00 $ 720.00 $ 828.00 $ 720.00 $ 828.00 $ 8,820.00
$ 3,174.00 $ 2,760.00 $ 3,174.00 $ 2,760.00 $ 3,174.00 $ 33,810.00
$ 1,000.50 $ 870.00 $ 1,000.50 $ 870.00 $ 1,000.50 $ 10,657.50
$13,386.00 $11,640.00 $13,386.00 $11,640.00 $13,386.00 $ 142,590.00
#REF!
EMPRESA: G.T.
INSTITUCION: SECRETARIA DE LA REFORMA AGRARIA
DETERMINACION DEL CAPITAL DE TRABAJO
MESES AÑO 1
CONCEPTO
1 2 3 4 5 6 7 8 9 10 11
Ingresos
Por ventas $10,476.00 $10,476.00 $11,640.00 $11,640.00 $11,640.00 $11,640.00 $11,640.00 $13,386.00 $11,640.00 $13,386.00 $11,640.00
Egresos
Costos Variables $5,424.70 $5,424.70 $5,933.00 $5,933.00 $5,933.00 $5,933.00 $5,933.00 $9,504.90 $5,933.00 $5,933.00 $5,933.00
Costos Fijos $300.00 $300.00 $300.00 $300.00 $300.00 $300.00 $300.00 $300.00 $300.00 $300.00 $300.00
Total de egresos $5,724.70 $5,724.70 $6,233.00 $6,233.00 $6,233.00 $6,233.00 $6,233.00 $9,804.90 $6,233.00 $6,233.00 $6,233.00
Flujo de
Efectivo $4,751.30 $4,751.30 $5,407.00 $5,407.00 $5,407.00 $5,407.00 $5,407.00 $3,581.10 $5,407.00 $7,153.00 $5,407.00
Efectivo Acumulado $4,751.30 $9,502.60 $14,909.60 $20,316.60 $25,723.60 $31,130.60 $36,537.60 $40,118.70 $45,525.70 $52,678.70 $58,085.70
$13,386.00
$9,504.90
$300.00
$9,804.90
$3,581.10
$61,666.80
ESTADO DE RESULTADOS
AÑOS
CONCEPTO
1 2 3 4 5
INGRESOS POR VENTA $142,590.00 $156,849.00 $172,533.90 $189,787.29 $208,766.02
COSTOS DE PRODUCCION $68,083.20 $71,487.36 $75,061.73 $78,814.81 $82,755.56
Abono de
Mes Saldo Insoluto
Capital
Porcentaje de
Pago Anual
Amortizacion
Aug-14 $36,000.00 $135,000.00
3.75% Aug-15 $45,000.00 $180,000.00
3.75%
3.75%
3.75% $27,000.00
5.00%
5.00%
5.00%
5.00% $36,000.00
5.00%
5.00%
5.00%
5.00% $36,000.00
5.00%
5.00%
5.00%
5.00% $36,000.00
6.25%
6.25%
6.25%
6.25% $45,000.00
100.00% $180,000.00
INTEGRO
SALDO
$171,000.00
$135,000.00
$99,000.00
$63,000.00
$18,000.00
EVALUACION FINANCIERA
ANALISIS DE SENSIBILIDAD
INDICADOR EVALUACION <10% INGRESOS > COSTOS10%
T.I.R. 30.64% 38.80% 45.57%
V.A.N. 109,457.24 340,542.08 441,954.95
R B/C 1.9380 1.52 1.54
P.E. $ 7,865.01 316,400.03 347,361.90
P.E.% 5.52% 59.17% 58.47%
BALANCE GENERAL
CONCEPTO Año 1 Año 2 Año 3
ACTIVO
ACTIVO CIRCULANTE
TOTAL ACTIVO
CIRCULANTE 48,406.80 37,786.44 47,602.51
ACTIVO FIJO
PASIVO
PASIVO CIRCULANTE
CAPITAL
59,771.08 87,674.45
10,440.00 10,440.00
70,211.08 98,114.45
35,950.00 35,950.00
133,610.00 133,610.00
114,078.00 142,597.50
55,482.00 26,962.50
125,693.08 125,076.95
63,000.00 27,000.00
63,000.00 27,000.00
63,000.00 27,000.00
4,800.00 4,800.00
27,804.01 57,893.08
30,089.07 35,383.86
62,693.08 98,076.95
125,693.08 125,076.95
FORMATO DE CAPTURA DE OCUPACIONES GENERADAS
Dias
No. De Laborados Horas
Tipo de Ocupacion Personas por Laboradas
Ocupadas Persona al al Dia
Año
Total de
Horas
Ocupacion
Laboradas
es
al Año
Generadas
8960 4
8960 4
VADAS
Total de
Horas
Ocupacion
Laboradas
es
al Año
Generadas
4480 2
4480 2