Total PYMES 94467

Mdo provincia de lima 40,621

Pymes en Centro de Lima 7.9%
Pymes Objetivos en Porcentaje 1.7% $ 730.00 $ 3.80
Mdo Objetivo Lima centro 691
Mdo Objetivo 104

SUPUESTO 85%
Tx 1er año 88
Servicios % participación
Gestion 22%
Finanzas 41%
Calidad 37%
100%
 AÑO 1 6% 9% 8% 9% 8%
mix de venta Cantidad mes 1 mes 2 mes 3 mes 4 mes 5
Auditoria de
Gestion 19 1.20 2 1 2 2
Auditoria
Financiera 36 2 3 3 3 3

Auditoria
Gestion de
Calidad 33 2 3 2 3 3
88 5 8 7 8 7
10% 10% 10% 7% 8% 7% 9% 100%
mes 6 mes 7 mes 8 mes 9 mes 10 mes 11 mes 12

2 2 2 1 1 1 2 19

3 4 4 3 3 3 3 36

3 3 3 2 3 2 3 33
8 9 9 7 7 6 8 88
 6.2% 9.0% 7.5%

mix de venta Cantidad mes 1 mes 2 mes 3

Auditoria de Gestion 19 10 72 32
Auditoria Financiera 36 32 40 48
Auditoria Gestion de 33 32 48 32
Calidad

Auditoria de
Auditoria de Gestion: Tiempo Promedio en Horas Finanzas:

Estructuracion de Procesos
Administrativos 32 Elaboracion de E.R.

Evaluacion de Procesos Analisis del Estado

8
Administrativos de Resultado

Verificacion de
Contabilidad
 9.2% 8.3% 9.5% 9.7% 9.9% 7.4% 7.7% 7.0%

mes 4 mes 5 mes 6 mes 7 mes 8 mes 9 mes 10 mes 11

40 16 64 40 16 32 8 32
24 12 40 40 64 16 48 24

48 48 48 48 48 32 48 32

Auditoria de
Tiempo Promedio Tiempo Promedio
Finanzas:

Verificación de
Cumplimiento con
requisitos para
16 certificación en 16
módulos de
Calidad

8
 8.6%

mes 12 Promedio de Horas laborables al Mes

80 37
56 37

48 43
 IGV 18%
Precio de Auditoria Por Hora: S/. 150.00

Mes 1 Mes 2 Mes 3

mix de venta Precio vta Precio Neto Precio vta Precio Neto Precio vta
Auditoria de S/. 1,441.13 S/. 1,221.30 S/. 10,800.00 S/. 9,152.54 S/. 4,800.00
Gestion
Auditoria S/. 4,800.00 S/. 4,067.80 S/. 6,000.00 S/. 5,084.75 S/. 7,200.00
Financiera

Auditoria
Gestion de S/. 4,800.00 S/. 4,067.80 S/. 7,200.00 S/. 6,101.69 S/. 4,800.00
Calidad
Mes 3 Mes 4 Mes 5 Mes 6 Mes 7
Precio Neto Precio vta Precio Neto Precio vta Precio Neto Precio vta Precio Neto Precio vta
S/. 4,067.80 S/. 6,000.00 S/. 5,084.75 $ 2,400.00 $ 2,033.90 $ 9,600.00 $ 8,135.59 $ 6,000.00

S/. 6,101.69 S/. 3,600.00 S/. 3,050.85 $ 1,800.00 $ 1,525.42 $ 6,000.00 $ 5,084.75 $ 6,000.00

S/. 4,067.80 S/. 7,200.00 S/. 6,101.69 $ 7,200.00 $ 6,101.69 $ 7,200.00 $ 6,101.69 $ 7,200.00
Mes 7 Mes 8 Mes 9 Mes 10 Mes 11
Precio Neto Precio vta Precio Neto Precio vta Precio Neto Precio vta Precio Neto Precio vta
$ 5,084.75 $ 2,400.00 $ 2,033.90 $ 4,800.00 $ 4,067.80 $ 1,200.00 $ 1,016.95 $ 4,800.00

$ 5,084.75 $ 9,600.00 $ 8,135.59 $ 2,400.00 $ 2,033.90 $ 7,200.00 $ 6,101.69 $ 3,600.00

$ 6,101.69 $ 7,200.00 $ 6,101.69 $ 4,800.00 $ 4,067.80 $ 7,200.00 $ 6,101.69 $ 4,800.00

Mes 11 Mes 12
Precio Neto Precio vta Precio Neto
$ 4,067.80 $ 12,000.00 $ 10,169.49

$ 3,050.85 $ 8,400.00 $ 7,118.64

$ 4,067.80 $ 7,200.00 $ 6,101.69

 IGV 18%
Costo de Auditoria
Pago al Auditor por Hora S/. 85.00
Transporte por Mes S/. 100.00

Mes 1 Mes 2
mix de venta Costo de servicio Costos Neto Costo de servicio Costos Neto
Auditoria de S/. 916.64 S/. 776.81 S/. 6,220.00 S/. 5,271.19
Gestion
Auditoria S/. 2,820.00 S/. 2,389.83 S/. 3,500.00 S/. 2,966.10
Financiera
Auditoria
Gestion de S/. 2,820.00 S/. 2,389.83 S/. 4,180.00 S/. 3,542.37
Calidad
 Mes 3 Mes 4 Mes 5
Costo de servicio Costos Neto Costo de servicio Costos Neto Costo de servicio Costos Neto

S/. 2,820.00 S/. 2,389.83 S/. 3,500.00 S/. 2,966.10 S/. 1,460.00 S/. 1,237.29

S/. 4,180.00 S/. 3,542.37 S/. 2,140.00 S/. 1,813.56 S/. 1,120.00 S/. 949.15

S/. 2,820.00 S/. 2,389.83 S/. 4,180.00 S/. 3,542.37 S/. 4,180.00 S/. 3,542.37
 Mes 6 Mes 7 Mes 8
Costo de servicio Costos Neto Costo de servicio Costos Neto Costo de servicio Costos Neto

S/. 5,540.00 S/. 4,694.92 S/. 3,500.00 S/. 2,966.10 S/. 1,460.00 S/. 1,237.29

S/. 3,500.00 S/. 2,966.10 S/. 3,500.00 S/. 2,966.10 S/. 5,540.00 S/. 4,694.92

S/. 4,180.00 S/. 3,542.37 S/. 4,180.00 S/. 3,542.37 S/. 4,180.00 S/. 3,542.37
 Mes 9 Mes 10 Mes 11
Costo de servicio Costos Neto Costo de servicio Costos Neto Costo de servicio Costos Neto

S/. 2,820.00 S/. 2,389.83 S/. 780.00 S/. 661.02 S/. 2,820.00 S/. 2,389.83

S/. 1,460.00 S/. 1,237.29 S/. 4,180.00 S/. 3,542.37 S/. 2,140.00 S/. 1,813.56

S/. 2,820.00 S/. 2,389.83 S/. 4,180.00 S/. 3,542.37 S/. 2,820.00 S/. 2,389.83
 Mes 12
Costo de servicio Costos Neto

S/. 6,900.00 S/. 5,847.46

S/. 4,860.00 S/. 4,118.64

S/. 4,180.00 S/. 3,542.37

 Chart Title
S/.50,000.00

S/.45,000.00

S/.40,000.00

S/.35,000.00

S/.30,000.00

S/.25,000.00

S/.20,000.00

S/.15,000.00

S/.10,000.00

S/.5,000.00

S/.-
Mes 1 Mes 2 Mes 3 Mes 4 Mes 5 Mes 6 Mes 7 Mes 8 Mes 9 Mes 10 Mes 11 Mes 12
6.2% 9.0% 7.5% 9.2% 8.3% 9.5% 9.7% 9.9% 7.4% 7.7% 7.0% 8.6%

Row 3 Row 4 Row 5 Row 6 Row 7 Row 8 Row 9

 Estacionalidad 6.2% 9.0%
Mes 1 Mes 2
VENTAS S/. 27,739.57 S/. 40,267.12
Auditoria de Gestion S/. 1,466.71 S/. 15,955.65
Auditoria Financiera S/. 9,104.21 S/. 16,519.74
Auditoria Gestion de Calidad S/. 8,216.00 S/. 17,889.67
58% COSTOS S/. 16,181.70 S/. 23,489.57
Auditoria de Gestion S/. 932.91 S/. 9,189.28
Auditoria Financiera S/. 5,348.73 S/. 9,636.52
Auditoria Gestion de Calidad S/. 4,826.90 S/. 10,385.95
42% UTIL BRUTA S/. 11,557.87 S/. 16,777.55
Focus S/. 1,304.95 S/. 1,304.95
Area comercial S/. 2,200.00 S/. 2,200.00
13% Gto Vta S/. 3,504.95 S/. 3,504.95
Servicios(LUZ,AGUA,TELEFONO) S/. 600.00 S/. 600.00
Gerente General S/. 2,600.00 S/. 2,600.00
Ejecutivo Comercial S/. 2,860.00 S/. 2,860.00
Utiles de oficina S/. 300.00 S/. 300.00
Otros e Imprevistos S/. 750.00 S/. 750.00
Gto Adm S/. 7,110.00 S/. 7,110.00
UTILIDAD OPER (EBITDA) S/. 942.92 S/. 6,162.60
Depre S/. - S/. -
Gasto financiero S/. 174.77 S/. 174.77
26% Amort S/. 57.38 S/. 57.38
Otros Ingresos S/. 10,000.00 S/. 10,000.00
UTIL Antes de Impuesto S/. -9,289.24 S/. -4,069.55
Tasa impositiva mensual S/. 416.09 S/. 604.01
UTILIDAD NETA S/. -9,705.33 S/. -4,673.56

1.5%
6%
 7.5% 9.2% 8.3% 9.5%
Mes 3 Mes 4 Mes 5 Mes 6
S/. 33,555.94 S/. 41,161.95 S/. 37,135.24 S/. 42,504.19
S/. 5,909.50 S/. 9,061.24 S/. 3,269.92 S/. 14,970.74
S/. 16,519.74 S/. 10,132.11 S/. 4,570.46 S/. 17,437.51
S/. 9,938.71 S/. 18,287.22 S/. 16,498.25 S/. 18,883.54
S/. 19,574.64 S/. 24,011.56 S/. 21,662.60 S/. 24,794.55
S/. 3,471.83 S/. 5,285.72 S/. 1,989.20 S/. 8,639.36
S/. 9,590.63 S/. 6,022.98 S/. 2,843.84 S/. 10,171.88
S/. 5,838.99 S/. 10,616.75 S/. 9,578.15 S/. 10,962.95
S/. 13,981.29 S/. 17,150.39 S/. 15,472.63 S/. 17,709.64
S/. 1,304.95 S/. 1,304.95 S/. 1,304.95 S/. 1,304.95
S/. 2,200.00 S/. 2,200.00 S/. 2,200.00 S/. 2,200.00
S/. 3,504.95 S/. 3,504.95 S/. 3,504.95 S/. 3,504.95
S/. 600.00 S/. 600.00 S/. 600.00 S/. 600.00
S/. 2,600.00 S/. 2,600.00 S/. 2,600.00 S/. 2,600.00
S/. 2,860.00 S/. 2,860.00 S/. 2,860.00 S/. 2,860.00
S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00
S/. 750.00 S/. 750.00 S/. 750.00 S/. 750.00
S/. 7,110.00 S/. 7,110.00 S/. 7,110.00 S/. 7,110.00
S/. 3,366.34 S/. 6,535.43 S/. 4,857.68 S/. 7,094.69
S/. - S/. - S/. - S/. -
S/. 174.77 S/. 174.77 S/. 174.77 S/. 174.77
S/. 57.38 S/. 57.38 S/. 57.38 S/. 57.38
S/. 10,000.00 S/. 10,000.00 S/. 10,000.00 S/. 10,000.00
S/. -6,865.81 S/. -3,696.72 S/. -5,374.48 S/. -3,137.47
S/. 503.34 S/. 617.43 S/. 557.03 S/. 637.56
S/. -7,369.15 S/. -4,314.15 S/. -5,931.50 S/. -3,775.03
 9.7% 9.9% 7.4% 7.7%
Mes 7 Mes 8 Mes 9 Mes 10
S/. 43,399.01 S/. 44,293.84 S/. 33,108.52 S/. 34,450.76
S/. 9,553.69 S/. 3,900.27 S/. 5,830.71 S/. 1,516.77
S/. 17,804.61 S/. 29,074.75 S/. 5,433.16 S/. 16,960.27
S/. 19,281.09 S/. 19,678.64 S/. 9,806.19 S/. 15,305.61
S/. 25,316.54 S/. 25,838.53 S/. 19,313.65 S/. 20,096.63
S/. 5,572.99 S/. 2,372.66 S/. 3,425.54 S/. 985.90
S/. 10,386.02 S/. 16,778.55 S/. 3,305.17 S/. 9,846.38
S/. 11,193.75 S/. 11,424.54 S/. 5,761.14 S/. 8,885.76
S/. 18,082.47 S/. 18,455.31 S/. 13,794.88 S/. 14,354.13
S/. 1,304.95 S/. 1,304.95 S/. 1,304.95 S/. 1,304.95
S/. 2,200.00 S/. 2,200.00 S/. 2,200.00 S/. 2,200.00
S/. 3,504.95 S/. 3,504.95 S/. 3,504.95 S/. 3,504.95
S/. 600.00 S/. 600.00 S/. 600.00 S/. 600.00
S/. 2,600.00 S/. 2,600.00 S/. 2,600.00 S/. 2,600.00
S/. 2,860.00 S/. 2,860.00 S/. 2,860.00 S/. 2,860.00
S/. 300.00 S/. 300.00 S/. 300.00 S/. 300.00
S/. 750.00 S/. 750.00 S/. 750.00 S/. 750.00
S/. 7,110.00 S/. 7,110.00 S/. 7,110.00 S/. 7,110.00
S/. 7,467.52 S/. 7,840.35 S/. 3,179.92 S/. 3,739.18
S/. - S/. - S/. - S/. -
S/. 174.77 S/. 174.77 S/. 174.77 S/. 174.77
S/. 57.38 S/. 57.38 S/. 57.38 S/. 57.38
S/. 10,000.00 S/. 10,000.00 S/. 10,000.00 S/. 10,000.00
S/. -2,764.63 S/. -2,391.80 S/. -7,052.23 S/. -6,492.98
S/. 650.99 S/. 664.41 S/. 496.63 S/. 516.76
S/. -3,415.62 S/. -3,056.21 S/. -7,548.86 S/. -7,009.74
 7.0% 8.6% 100.0%
Mes 11 Mes 12 Año 1
S/. 31,318.87 S/. 38,477.47 S/. 447,412.48
S/. 5,515.53 S/. 16,940.57 S/. 93,891.31
S/. 7,709.21 S/. 22,099.75 S/. 173,365.53
S/. 9,276.13 S/. 17,094.58 S/. 180,155.64
S/. 18,269.67 S/. 22,445.59 S/. 260,995.23
S/. 3,240.38 S/. 9,740.83 S/. 54,846.61
S/. 4,582.70 S/. 12,786.28 S/. 101,299.68
S/. 5,449.72 S/. 9,924.35 S/. 104,848.95
S/. 13,049.21 S/. 16,031.88 S/. 186,417.25
S/. 1,304.95 S/. 1,304.95 S/. 15,659.44
S/. 2,200.00 S/. 2,200.00 S/. 26,400.00
S/. 3,504.95 S/. 3,504.95 S/. 15,659.44
S/. 600.00 S/. 600.00 S/. 7,200.00
S/. 2,600.00 S/. 2,600.00 S/. 31,200.00
S/. 2,860.00 S/. 2,860.00 S/. 34,320.00
S/. 300.00 S/. 300.00 S/. 3,600.00
S/. 750.00 S/. 750.00 S/. 9,000.00
S/. 7,110.00 S/. 7,110.00 S/. 85,320.00
S/. 2,434.25 S/. 5,416.93 S/. 85,437.81
S/. - S/. - S/. -
S/. 174.77 S/. 174.77 S/. 2,097.23
S/. 57.38 S/. 57.38 S/. 688.62
S/. 10,000.00 S/. 10,000.00 S/. 120,000.00
S/. -7,797.90 S/. -4,815.22 S/. -63,748.03
S/. 469.78 S/. 577.16 S/. 6,711.19
S/. -8,267.68 S/. -5,392.39 S/. -70,459.22
19%

-15.7%
 102.4%
Proyección 2.4%
Año 0 Año 1 Año 2
VENTAS S/. 447,412.48 S/. 458,150.38
Auditoria de Gestion S/. 93,891.31 S/. 96,144.70
Auditoria Financiera S/. 173,365.53 S/. 177,526.30
Auditoria Gestion de Calidad S/. 180,155.64 S/. 184,479.37
COSTOS S/. 260,995.23 S/. 267,259.11
Auditoria de Gestion S/. 54,846.61 S/. 56,162.92
Auditoria Financiera S/. 101,299.68 S/. 103,730.87
Auditoria Gestion de Calidad S/. 104,848.95 S/. 107,365.32
UTIL BRUTA S/. 186,417.25 S/. 190,891.26
Focus 3.5% S/. 15,659.44 S/. 16,035.26
Area comercial S/. 26,400.00 S/. 26,400.00
Gto Vta S/. 15,659.44 S/. 42,435.26
Servicios(LUZ,AGUA,TELEFONO) S/. 7,200.00 S/. 7,200.00
Gerente General S/. 31,200.00 S/. 31,200.00
Ejecutivo Comercial S/. 34,320.00 S/. 34,320.00
Utiles de oficina S/. 3,600.00 S/. 3,600.00
Otros e Imprevistos S/. 9,000.00 S/. 9,000.00
Gto Adm S/. 85,320.00 S/. 85,320.00
UTILIDAD OPER (EBITDA) S/. 85,437.81 S/. 63,136.00
Depre S/. 500.00 S/. 500.00
Gasto financiero S/. 2,097.23 S/. 1,993.93
Amort S/. 688.62 S/. 688.62
UTIL Antes de Impuesto S/. 82,151.97 S/. 59,953.45
impuesto a la renta 18% S/. 14,787.35 S/. 10,791.62
UTILIDAD NETA S/. -46,605.00 S/. 67,364.61 S/. 49,161.83
PRI S/. 20,759.61 S/. 69,921.44
COK 8.45%
VAN S/. 261,251.84
TIR 125.76%

B/C S/. 5.79

 102.6% 103.0% 103.4%
2.6% 3.0% 3.4%
Año 3 Año 4 Año 5
S/. 470,062.29 S/. 484,164.15 S/. 500,625.74
S/. 98,644.47 S/. 101,603.80 S/. 105,058.33
S/. 182,141.98 S/. 187,606.24 S/. 193,984.86
S/. 189,275.83 S/. 194,954.11 S/. 201,582.55
S/. 274,207.85 S/. 282,434.09 S/. 292,036.85
S/. 57,510.83 S/. 58,891.09 S/. 60,304.48
S/. 106,220.41 S/. 108,769.70 S/. 111,380.17
S/. 109,942.09 S/. 112,580.70 S/. 115,282.63
S/. 195,854.43 S/. 201,730.07 S/. 208,588.89
S/. 16,452.18 S/. 16,945.75 S/. 17,521.90
S/. 26,400.00 S/. 26,400.00 S/. 26,400.00
S/. 42,852.18 S/. 43,345.75 S/. 43,921.90
S/. 7,200.00 S/. 7,200.00 S/. 7,200.00
S/. 31,200.00 S/. 31,200.00 S/. 31,200.00
S/. 34,320.00 S/. 34,320.00 S/. 34,320.00
S/. 3,600.00 S/. 3,600.00 S/. 3,600.00
S/. 9,000.00 S/. 9,000.00 S/. 9,000.00
S/. 90,320.00 S/. 93,320.00 S/. 96,820.00
S/. 62,682.25 S/. 65,064.32 S/. 67,846.99
S/. 500.00 S/. 500.00 S/. 500.00
S/. 1,875.15 S/. 1,738.54 S/. 1,581.45
S/. 688.62 S/. 688.62 S/. 688.62
S/. 59,618.49 S/. 62,137.16 S/. 65,076.93
S/. 10,731.33 S/. 11,184.69 S/. 11,713.85
S/. 48,887.16 S/. 50,952.47 S/. 53,363.08
S/. 118,808.60 S/. 169,761.08 S/. 53,363.08

-
 S/. 1,304.95

AÑO 1 AÑO 2 AÑO 3

Focus 3.5% S/. 15,659.44 S/. 16,035.26 S/. 16,452.18
2 área comercial S/. 26,400.00 S/. 26,400.00 S/. 26,400.00
S/. 42,059.44 S/. 42,435.26 S/. 42,852.18
 AÑO 4 AÑO 5
S/. 16,945.75 S/. 17,521.90
S/. 26,400.00 S/. 26,400.00
S/. 43,345.75 S/. 43,921.90
TRABAJADORES
Servicios(LUZ,AGUA,TELEFONO) S/. 600.00
Sueldos Costo empresa 30%
1 Gerente General S/. 2,000.00 S/. 2,600.00
2 Ejecutivo Comercial S/. 2,200.00 S/. 2,860.00
AUDITORES Sueldo Variable S/. 85.00
1 Asistente Administrativo S/. 1,200.00 S/. 1,560.00
1 Utiles de oficina S/. 300.00
Otros e Imprevistos S/. 750.00
TOTAL S/. 8,670.00
TEA 15%
N= 10
cuota 2,785.84

Saldoinicial
0 13,981.50
1 13,981.50
2 13,292.88
3 12,500.97
4 11,590.27
5 10,542.97
6 9,338.58
7 7,953.52
8 6,360.71
9 4,528.97
10 2,422.47
amortización interes cuota saldo final
2,785.84 13,981.50 Int. Por mes año 1 Amort. por mes año 1
688.62 2,097.23 2,785.84 13,292.88 S/. 174.77 S/. 57.38
791.91 1,993.93 2,785.84 12,500.97
910.70 1,875.15 2,785.84 11,590.27
1,047.30 1,738.54 2,785.84 10,542.97
1,204.40 1,581.45 2,785.84 9,338.58
1,385.06 1,400.79 2,785.84 7,953.52
1,592.81 1,193.03 2,785.84 6,360.71
1,831.74 954.11 2,785.84 4,528.97
2,106.50 679.35 2,785.84 2,422.47
2,422.47 363.37 2,785.84 - 0.00
13,981.50
mort. por mes año 1
 tc

Equipos Valor de compra soles Tiempo de vida Depre año

Inmuebles S/. 5,000.00 10 S/. 500.00
3.24

Depre mes AÑO 1 AÑO 2 AÑO 3 AÑO 4 AÑO 5

S/. 41.67 S/. 500.00 S/. 500.00 S/. 500.00 S/. 500.00 S/. 500.00

S/. 500.00
sueldos S/. 7,105
caja chica S/. 30,000
Inversión en activos S/. 5,000
Intagibles S/. 1,500
Licencias de acreditacion para
poder auditar S/. 3,000
S/. 46,605

capital de trabajo(70%) 32,623.50

institucion financiera(30%) 13,981.50
46,605.00
 Desarrollo

Precio de Auditoria por Hora

Costo variable unitario

Inversión en equipos
Capital de Trabajo

Costos Fijos
Sueldos de trabajadores
Servicios luz, agua teléfono
Otros e Imprevistos

Depreciación

Total Costos Fijos

Calculemos el Punto de Equilibrio en forma individual

Cantidad Estimada de Auditorias al Año

Auditoria de Gestion 25
Auditoria Financiera 40

Auditoria de Gestion 40
de Calidad
Desarrollo del Punto de Equilibrio
soles Dolares
S/. 150.00
1,403,413.78

604,500.00
441,251.50
1,045,751.50

mes
9,520.00
600.00
S/. 750.00

5,000.00

15,870.00

Cantidad de Horas Precio de venta

Precio por Hora Ingreso
estimadas al año Neto en S/

150.00 442 1,656,028.26 1,403,413.78

150.00 444 2,664,000.00 2,257,627.12

150.00 512 3,072,000.00 2,603,389.83

 Tipo de Cambio
3.30

año
114,240.00
7,200.00
9,000.00
SUB-TOTAL 130,440.00
5,000.00

TOTAL 135,440.00

Margen de
Costo variable Contribución en Punto de equilibrio mensual
unitario en S/ S/

25,500.00 1,377,914 10
40,800.00 2,216,827 6

40,800.00 2,562,590 5
 Interpretación

Es decir que para poder cubrir los costos

de la empresa se deberá realizar 10
auditorias (Procesos) mensualmente para
poder comenzar a generar ganancias
Es decir que para poder cubrir los costos
de la empresa se deberá realizar 6
auditorias (Financiera) mensualmente
para poder comenzar a generar ganancias

Es decir que para poder cubrir los costos

de la empresa se deberá realizar 5
auditorias (Gestion de Calidad)
mensualmente para poder comenzar a
generar ganancias
Sueldos
Sueldo
Gerente General 1 2,600.00
Ejecutivo Comercial 2 2,860.00
Asistente Administrativo 1 1,200.00
TOTAL DEL PERSONAL 4 Total Soles
Mensual Anual Soles
2,600.00 31,200.00
5,720.00 68,640.00
1,200.00 14,400.00
9,520.00 114,240.00
Gastos operativos varios Mes
Luz y Agua 5,000.00
Utiles de oficina 400.00
Telefonía fija y celular 2,000.00
Mantenimiento de equipos 1,500.00
Insumos para el Control de Calidad 1,500.00
Investigación para la mejora técnica 1,000.00
Gastos Administrativos varios 1,250.00
Gastos operativos varios 1,500.00
TOTAL GASTOS OPERATIVOS 14,150.00
 Anual
60,000.00
4,800.00
24,000.00
18,000.00
18,000.00
12,000.00
15,000.00
18,000.00
169,800.00