Corrida Tienda Ropa 2013 G
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Tienda de ropa CONCEPTOS UNIDAD CANTIDAD COSTO UNITARIO MONTOS PROGRAMA SOCIOS ACTIVO FIJO JUEGO CUBOS MADERA JGO 2 $ 1,276.00 $ 2,552.00 $ 2,371.80 $ 180.20 RECIBIDOR POLLY PZA 1 $ 5,800.00 $ 5,800.00 $ 5,800.00 SILLON TAYLOR PZA 1 $ 10,672.00 $ 10,672.00 $ 10,672.00 PERIQUERA PZA 2 $ 881.60 $ 1,763.20 $ 1,763.20 SILLON JAGGER PZA 2 $ 6,960.00 $ 13,920.00 $ 13,920.00 VESTIDOR PZA 1 $ 11,600.00 $ 11,600.00 $ 11,600.00 CAJA REGISTRADORA EQUIPO 1 $ 1,896.00 $ 1,896.00 $ 1,896.00 ROLLO CAJA REGISTRADORA EQUIPO 1 $ 39.90 $ 39.90 $ 39.90 TELEVISION PZA 1 $ 9,500.00 $ 9,500.00 $ 9,500.00 ESPEJO CUEPO COMPLETO PZA 3 $ 599.00 $ 1,797.00 $ 1,797.00 COMPUTADORA PZA 1 $ 13,999.00 $ 13,999.00 $ 13,999.00 TAPETES PZA 4 $ 490.00 $ 1,960.00 $ 1,960.00 CAJA DE ALMACENAJE JGO 1 $ 329.00 $ 329.00 $ 329.00 ESPEJO GRANDE PZA 1 $ 1,190.00 $ 1,190.00 $ 1,190.00 LAMPARA PZA 2 $ 299.00 $ 598.00 $ 598.00 MESA LATERAL PZA 2 $ 1,050.00 $ 2,100.00 $ 2,100.00 SOPORTE TV PZA 1 $ 1,399.00 $ 1,399.00 $ 1,399.00 BOCINAS PZA 1 $ 2,199.00 $ 2,199.00 $ 2,199.00 RACK MULTIUSOS PZA 4 $ 429.00 $ 1,716.00 $ 1,716.00 ESTANTE CROMADO PZA 2 $ 1,300.00 $ 2,600.00 $ 2,600.00 MANIQUI PZA 1 $ 2,790.00 $ 2,790.00 $ 2,790.00 DECORACION PZA 1 $ 29,800.00 $ 29,800.00 $ 29,800.00 $ - $ - SUBTOTAL $ 120,220.10 $ 120,000.00 $ 220.10 ACTIVO DIFERIDO
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Transcript of Corrida Tienda Ropa 2013 G
FORMATO FINANZAS 2012
InversionesTienda de ropa
CONCEPTOS
SAUL BAUTISTA: ENLISTARAN TODOS LOS ARTICULOS A ADQUIRIR CON EL
RECURSO DEL PROGRAMA.UNIDAD
SAUL BAUTISTA: MEDIDA DE COMPRA DE LOS ARTICULOSCANTIDAD
SAUL BAUTISTA: CANTIDAD DE ARTICULOS ADQUIRIR = A SOLICITADOS EN
ANEXO ACOSTO UNITARIO
SAUL BAUTISTA: COSTO DE COMPRA DE LOS ARTICULOS A
ADQUIRIRMONTOSPROGRAMASOCIOSTOTALACTIVO FIJO
SAUL BAUTISTA: BIENES DURADEROS PARA EL FUNCIONAMIENTO DEL
PROYECTOJUEGO CUBOS
MADERAJGO2$1,276.00$2,552.00$2,371.80$180.20$2,552.00RECIBIDOR
POLLYPZA1$5,800.00$5,800.00$5,800.00$5,800.00SILLON
TAYLORPZA1$10,672.00$10,672.00$10,672.00$10,672.00PERIQUERAPZA2$881.60$1,763.20$1,763.20$1,763.20SILLON
JAGGERPZA2$6,960.00$13,920.00$13,920.00$13,920.00VESTIDORPZA1$11,600.00$11,600.00$11,600.00$11,600.00CAJA
REGISTRADORAEQUIPO1$1,896.00$1,896.00$1,896.00$1,896.00ROLLO CAJA
REGISTRADORAEQUIPO1$39.90$39.90$39.90$39.90TELEVISIONPZA1$9,500.00$9,500.00$9,500.00$9,500.00ESPEJO
CUEPO
COMPLETOPZA3$599.00$1,797.00$1,797.00$1,797.00COMPUTADORAPZA1$13,999.00$13,999.00$13,999.00$13,999.00TAPETESPZA4$490.00$1,960.00$1,960.00$1,960.00CAJA
DE ALMACENAJEJGO1$329.00$329.00$329.00$329.00ESPEJO
GRANDEPZA1$1,190.00$1,190.00$1,190.00$1,190.00LAMPARAPZA2$299.00$598.00$598.00$598.00MESA
LATERALPZA2$1,050.00$2,100.00$2,100.00$2,100.00SOPORTE
TVPZA1$1,399.00$1,399.00$1,399.00$1,399.00BOCINASPZA1$2,199.00$2,199.00$2,199.00$2,199.00RACK
MULTIUSOSPZA4$429.00$1,716.00$1,716.00$1,716.00ESTANTE
CROMADOPZA2$1,300.00$2,600.00$2,600.00$2,600.00MANIQUIPZA1$2,790.00$2,790.00$2,790.00$2,790.00DECORACIONPZA1$29,800.00$29,800.00$29,800.00$29,800.000.00.00.0SUBTOTAL$120,220.10$120,000.00$220.10$120,220.10
ACTIVO DIFERIDO
SAUL BAUTISTA: SON GASTOS PAGADOS POR ANTICIPADO PERO NECESARIOS
PARA LA APERTURA DEL PROYECTOCapacitacion y asistencia
tecnicapresupuesto1$10,000.00$10,000.00$10,000.000.0$10,000.00SUBTOTAL$10,000.00$10,000.000.0$10,000.000.0CAPITAL
DE TRABAJO
SAUL BAUTISTA: INSUMOS DE PRONTA UTILIZACION INDISPENSABLES PARA LA
OPERACIN DEL PROYECTOCompra de ropalote
mensual1$70,000.00$70,000.00$70,000.00$70,000.00SUBTOTAL$70,000.00$70,000.000.0$70,000.00
TOTAL$200,220.10$200,000.00$220.10$200,220.10
MemoriaMEMORIAS DE CALCULOTienda de ropaMEMORIAS DE CALCULOCONCEPTOPRECIO DE COMPRAVENTAS MENSUALESCOSTO MENSUALP.VENTAINGRESO MENSUALINGRESO ANUAL
TENIS249.0010.002,490.00323.703,237.0038,844.00SUDADERA450.0010.004,500.00585.005,850.0070,200.00PLAYERA130.0020.002,600.00169.003,380.0040,560.00PLAYERA 190.0020.003,800.00247.004,940.0059,280.00POLO249.0020.004,980.00323.706,474.0077,688.00VESTIDO220.0020.004,400.00286.005,720.0068,640.00BLUSA210.0020.004,200.00273.005,460.0065,520.00PANTALON290.0020.005,800.00377.007,540.0090,480.00FALDA210.0020.004,200.00273.005,460.0065,520.00VESTIDO270.0020.005,400.00351.007,020.0084,240.00
42,370.0055,081.00660,972.00
Proyeccion costosTienda de ropaProyeccion de costosCOSTOS DEL PROYECTOCOSTOSAOAOAOAOAOCONCEPTO COSTO MENSUAL12345Mantenimiento de local$2,000.00$24,000.00$24,240.00$24,482.40$24,727.22$24,974.50Agua$300.00$3,600.00$3,636.00$3,672.36$3,709.08$3,746.17Luz$1,000.00$12,000.00$12,120.00$12,241.20$12,363.61$12,487.25Salarios$5,000.00$60,000.00$60,600.00$61,206.00$61,818.06$62,436.24Administracion$5,000.00$60,000.00$60,600.00$61,206.00$61,818.06$62,436.24Permisos$1,000.00$12,000.00$12,120.00$12,241.20$12,363.61$12,487.25Mercancia$20,000.00$240,000.00$242,400.00$244,824.00$247,272.24$249,744.96Bolsas $2,000.00$24,000.00$24,240.00$24,482.40$24,727.22$24,974.50
TOTAL$36,300.00$435,600.00$439,956.00$444,355.56$448,799.12$453,287.11
Costos totales________________________________________________Tienda de ropa
COSTOS FIJOSAO 1AO 2AO 3AO 4AO 5Mantenimiento de local$24,000.00$24,240.00$24,482.40$24,727.22$24,974.50Agua$3,600.00$3,636.00$3,672.36$3,709.08$3,746.17Luz$12,000.00$12,120.00$12,241.20$12,363.61$12,487.25Salarios$60,000.00$60,600.00$61,206.00$61,818.06$62,436.24Administracion$60,000.00$60,600.00$61,206.00$61,818.06$62,436.24Permisos$12,000.00$12,120.00$12,241.20$12,363.61$12,487.25
TOTAL$171,600.00$173,316.00$175,049.16$176,799.65$178,567.65COSTOS VARIABLESAO 1AO 2AO 3AO 4AO 5Mercancia$240,000.00$242,400.00$244,824.00$247,272.24$249,744.96Bolsas $24,000.00$24,240.00$24,482.40$24,727.22$24,974.50
TOTAL$264,000.00$266,640.00$269,306.40$271,999.46$274,719.46AO 1AO 2AO 3AO 4AO 5COSTOS FIJOS $171,600.00$173,316.00$175,049.16$176,799.65$178,567.65COSTOS VARIABLES$264,000.00$266,640.00$269,306.40$271,999.46$274,719.46COSTOS TOTALES$435,600.00$439,956.00$444,355.56$448,799.12$453,287.11
IngresosTienda de ropaPROYECCION DE INGRESOSVOLUMEN PRECIO VENTASAOAOAOAOAOCONCEPTO Venta mensualUNITARIOMENSUAL12345TENIS10.00323.70$3,237.00$38,844.00$40,786.20$42,825.51$44,966.79$47,215.12SUDADERA10.00585.00$5,850.00$70,200.00$73,710.00$77,395.50$81,265.28$85,328.54PLAYERA20.00169.00$3,380.00$40,560.00$42,588.00$44,717.40$46,953.27$49,300.93PLAYERA 20.00247.00$4,940.00$59,280.00$62,244.00$65,356.20$68,624.01$72,055.21POLO20.00323.70$6,474.00$77,688.00$81,572.40$85,651.02$89,933.57$94,430.25VESTIDO10.00286.00$2,860.00$34,320.00$36,036.00$37,837.80$39,729.69$41,716.17BLUSA20.00273.00$5,460.00$65,520.00$68,796.00$72,235.80$75,847.59$79,639.97PANTALON20.00377.00$7,540.00$90,480.00$95,004.00$99,754.20$104,741.91$109,979.01FALDA20.00273.00$5,460.00$65,520.00$68,796.00$72,235.80$75,847.59$79,639.97VESTIDO10.00351.00$3,510.00$42,120.00$44,226.00$46,437.30$48,759.17$51,197.1200.00.00.00.00.00.00.00.000.00.00.00.00.00.00.00.000.00.00.00.00.00.00.00.000.00.00.00.00.00.00.00.000.00.00.00.00.00.00.00.000.00.00.00.00.00.00.00.000.00.00.00.00.00.00.00.000.00.00.00.00.00.00.00.000.00.00.00.00.00.00.00.000.00.00.00.00.00.00.00.000.00.00.00.00.00.00.00.0
TOTAL$48,711.00$584,532.00$613,758.60$644,446.53$676,668.86$710,502.30
Punto equilibrioTienda de ropa
usuario01: CALCULAR EL PUNTO DE EQUILIBRIO EN PORCENTAJE DE VENTAS
CON LA FORMULA ESTUDIADA.CONCEPTOS / AOAO 1AO 2AO 3AO 4AO
5VENTAS$584,532.00$613,758.60$644,446.53$676,668.86$710,502.30COSTOS
FIJOS$171,600.00$173,316.00$175,049.16$176,799.65$178,567.65COSTOS
VARIABLES$264,000.00$266,640.00$269,306.40$271,999.46$274,719.46COSTOS
TOTALES$435,600.00$439,956.00$444,355.56$448,799.12$453,287.11PUNTO
DE EQUILIBRIO $
$312,935.03$306,449.11$300,713.83$295,635.94$291,137.49PUNTO DE
EQUILIBRIO %54%50%47%44%41%
EdoResESTADO DE RESULTADOS CONSOLIDADO PROYECTADO( PESOS )CONCEPTO/PERIODOP r o y e c t a d o s Ao 1Ao 2Ao 3Ao 4Ao 5
INGRESOS POR VENTAS584,532.00613,758.60644,446.53676,668.86710,502.30COSTOS DE PRODUCCION264,000.00266,640.00269,306.40271,999.46274,719.46
UTILIDAD BRUTA320,532.00347,118.60375,140.13404,669.39435,782.84
GASTOS DE ADMINISTRACION Y VENTAS171,600.00173,316.00175,049.16176,799.65178,567.65
UTILIDAD DE OPERACIN148,932.00173,802.60200,090.97227,869.74257,215.19
ReintegrosIntereses
UTILIDADES ANTES DE IMPUESTOS 148,932.00173,802.60200,090.97227,869.74257,215.19
PTU (10%)14,893.2017,380.2620,009.1022,786.9725,721.52ISR (30%)44,679.6052,140.7860,027.2968,360.9277,164.56
UTILIDAD NETA 89,359.20104,281.56120,054.58136,721.84154,329.12
Egresos Totales495,172.80509,477.04524,391.95539,947.01556,173.18
Rentab
EVALUACION FINANCIERA
INDICADORES FINANCIEROSFLUJO NETO DE EFECTIVOInversiones para el proyectoValor de RescateFlujo Neto de EfectivoAo deIngresosEgresosFijaDiferidaCap de trab.Valor Recup. DeoperacintotalestotalesResidualcap. De Trab.0.00.00120,220.10 10,000.00 70,000.00 -200,220.10 1.0584,532.00495,172.8089,359.202.0613,758.60509,477.04104,281.563.0644,446.53524,391.95120,054.584.0676,668.86539,947.01136,721.845.0710,502.30556,173.1845,160199,489.19EVALUACION FINANCIERACALCULO DEL VAN, R B/C Y TIR CON UNA TASA DE DESCUENTO DEL 10%AoCostosBeneficiosFactor deCostosBeneficiosFlujo neto dedetotalestotalesactualizacinactualizadosactualizadosefectivo act.operacin($)($)10.0%($)($)($)0.0200,22001.000200,220.100.00-200,220.101.0495,173584,5320.909450,157.09531,392.7381,235.642.0509,477613,7590.826421,055.40507,238.5186,183.113.0524,392644,4470.751393,983.43484,182.2290,198.784.0539,947676,6690.683368,791.07462,173.9393,382.865.0556,173755,6620.621345,339.79469,206.88123,867.09Total2,269,2093,275,0682,179,546.892,454,194.27274,647.38
Los indicadores financieros que arroja el proyecto son:VAN=274,647.38Se aceptaTIR =48.40%Se aceptaB/C =1.13Se acepta
RecTienda de ropaPERODO DE RECUPERACIN DE LA INVERSION
012345FLUJO ACT.-200,220.1081,235.6486,183.1190,198.7893,382.86123,867.09SALDO-200,220.10 -118,984.46 -32,801.36 57,397.43 150,780.29 274,647.38 El ultimo saldo negativo corresponde al numero de aos de recuperacion
Periodo de recuperacion3.00 aos
DeprecTienda de ropaCalculo de DepreciacionesCONCEPTOUNIDADCANTIDADCOSTO UNITARIOCOSTO TOTALAos de Vida Util Depreciacion AnualDrepreciacion en el periodo (5 Aos)Valor ResidualJUEGO CUBOS MADERAJGO212762,552.005.00510.402,552.000.0RECIBIDOR POLLYPZA158005,800.0010.00580.002,900.002,900.00SILLON TAYLORPZA11067210,672.0010.001,067.205,336.005,336.00PERIQUERAPZA2881.61,763.2010.00176.32881.60881.60SILLON JAGGERPZA2696013,920.0010.001,392.006,960.006,960.00VESTIDORPZA11160011,600.0010.001,160.005,800.005,800.00CAJA REGISTRADORAEQUIPO118961,896.007.00270.861,354.29541.71ROLLO CAJA REGISTRADORAEQUIPO139.939.901.0039.90199.50-159.60TELEVISIONPZA195009,500.0010.00950.004,750.004,750.00ESPEJO CUEPO COMPLETOPZA35991,797.007.00256.711,283.57513.43COMPUTADORAPZA11399913,999.007.001,999.869,999.293,999.71TAPETESPZA44901,960.007.00280.001,400.00560.00CAJA DE ALMACENAJEJGO1329329.007.0047.00235.0094.00ESPEJO GRANDEPZA111901,190.007.00170.00850.00340.00LAMPARAPZA2299598.007.0085.43427.14170.86MESA LATERALPZA210502,100.007.00300.001,500.00600.00SOPORTE TVPZA113991,399.0010.00139.90699.50699.50BOCINASPZA121992,199.007.00314.141,570.71628.29RACK MULTIUSOSPZA44291,716.007.00245.141,225.71490.29ESTANTE CROMADOPZA213002,600.007.00371.431,857.14742.86MANIQUIPZA127902,790.007.00398.571,992.86797.14DECORACIONPZA12980029,800.007.004,257.1421,285.718,514.29Total120,220.1015,012.0175,060.0345,160.07
