EVALUACION DEL PROYECTO DE UNA BOUTIQUE CON 2 LOCALES

AO
1
2
3
4
5
6
7
8
9
10
11
12
PRECIOS VENTA COSTO 13
14
JOYERIA 15
PLATA 85 45 16
ORO 200 140 17
OTROS 10 6 18
ROPA 19
VARONES 80 50 20
DAMAS 120 80
NIOS 50 25
CALZADO
Varones2 90 60
Damas3 110 80
Nios4 20 12

SERVICIO 11 12 13 14
JOYERIA
PLATA 255 270 284 299
ORO 246 261 275 290
OTROS 560 579 599 618
ROPA
VARONES 167.2 176.2 185.2 194.2
DAMAS 181 190 200 210
NIOS 148 158 168 178
CALZADO
Varones2 301 317 333 349
Damas3 411 431 452 472
 Nios4 345 363 382 401

INGRESOS PROYECCCION EN 10 AOS

SERVICIO 11 12 13 14
JOYERIA
PLATA 21669.333 22907.758 24146.182 25384.606
ORO 49266.667 52166.061 55065.455 57964.848
OTROS 5598.667 5793.697 5988.727 6183.758
ROPA
VARONES 13376.000 14096.000 14816.000 15536.000
DAMAS 21696.000 22852.364 24008.727 25165.091
NIOS 7406.667 7903.333 8400.000 8896.667
CALZADO
Varones2 27126.000 28567.636 30009.273 31450.909
Damas3 45158.667 47421.333 49684.000 51946.667
Nios4 6893.333 7268.121 7642.909 8017.697
TOTAL 198191.333 208976.303 219761.273 230546.242

COSTOS DE PRODUCCION PROYECCION EN 10 AOS

SERVICIO 11 12 13 14
JOYERIA
PLATA 11472.000 12127.636 12783.273 13438.909
ORO 34486.667 36516.242 38545.818 40575.394
OTROS 3359.200 3476.218 3593.236 3710.255
ROPA
VARONES 8360.000 8810.000 9260.000 9710.000
DAMAS 14464.000 15234.909 16005.818 16776.727
NIOS 3703.333 3951.667 4200.000 4448.333
CALZADO
Varones2 18084.000 19045.091 20006.182 20967.273
Damas3 32842.667 34488.242 36133.818 37779.394
Nios4 4136.000 4360.873 4585.745 4810.618
TOTAL 130907.867 138010.879 145113.891 152216.903
 Joyeria Ropa
Plata Oro Otros Varones Damas
125 100 379 79 87
130 120 380 87 93
138 135 399 96 102
145 142 421 105 114
154 157 435 113 121
163 171 465 118 134
190 187 479 129 142
213 197 498 138 152
245 220 520 145 160
245 237 550 167 173
255 246 559.8666666667 167.2 180.8
270 261 579.3696969697 176.2 190.4363636364
284 275 598.8727272727 185.2 200.0727272727
299 290 618.3757575758 194.2 209.7090909091
313 304 637.8787878788 203.2 219
328 319 657.3818181818 212.2 228.9818181818
342 333 676.8848484848 221.2 238.6181818182
357 348 696.3878787879 230.2 248.2545454545
371 362 715.8909090909 239.2 257.8909090909
386 377 735.3939393939 248.2 267.5272727273

15 16 17 18 19

313 328 342 357 371

304 319 333 348 362
638 657 677 696 716

203.2 212.2 221.2 230.2 239.2

219 229 239 248 258
188 198 208 218 228

365 381 398 414 430

493 513 534 555 575
 420 438 457 476 495

15 16 17 18 19

26623.030 27861.455 29099.879 30338.303 31576.727

60864.242 63763.636 66663.030 69562.424 72461.818
6378.788 6573.818 6768.848 6963.879 7158.909

16256.000 16976.000 17696.000 18416.000 19136.000

26321.455 27477.818 28634.182 29790.545 30946.909
9393.333 9890.000 10386.667 10883.333 11380.000

32892.545 34334.182 35775.818 37217.455 38659.091

54209.333 56472.000 58734.667 60997.333 63260.000
8392.485 8767.273 9142.061 9516.848 9891.636
241331.212 252116.182 262901.152 273686.121 284471.091

EN 10 AOS

15 16 17 18 19

14094.545 14750.182 15405.818 16061.455 16717.091

42604.970 44634.545 46664.121 48693.697 50723.273
3827.273 3944.291 4061.309 4178.327 4295.345

10160.000 10610.000 11060.000 11510.000 11960.000

17547.636 18318.545 19089.455 19860.364 20631.273
4696.667 4945.000 5193.333 5441.667 5690.000

21928.364 22889.455 23850.545 24811.636 25772.727

39424.970 41070.545 42716.121 44361.697 46007.273
5035.491 5260.364 5485.236 5710.109 5934.982
159319.915 166422.927 173525.939 180628.952 187731.964
 Calzado
Nios Varones2 Damas3 Nios4
54 145 210 190
59 156 234 210
69 176 249 217
78 187 259 180
82 199 280 190
98 215 296 200
105 240 319 229
117 260 354 280
128 275 378 340
145 280 395 380
148.13333333 301.4 410.533333 344.666667
158.06666667 317.418182 431.10303 363.406061
168 333.436364 451.672727 382.145455
177.93333333 349.454545 472.242424 400.884848
187.86666667 365.472727 492.812121 419.624242
197.8 381.490909 513.381818 438.363636
207.73333333 397.509091 533.951515 457.10303
217.66666667 413.527273 554.521212 475.842424
227.6 429.545455 575.090909 494.581818
237.53333333 445.563636 595.660606 513.321212

20

386
377
735

248.2
268
238

446
596
 513

20

32815.152
75361.212
7353.939

19856.000
32103.273
11876.667

40100.727
65522.667
10266.424
295256.061

20

17372.727
52752.848
4412.364

12410.000
21402.182
5938.333

26733.818
47652.848
6159.855
194834.976
 cu cantidad costo
monitor 385 62 23870
teclado 10 113 1130
total 25000
 algodn poliester
pantalones 1 2
chaquetas 1.5 1

t.ocupar 750 1000

dispone 750 1000

cu cantidad costo
pantalon S/. 50.00 375 S/. 18,750.00
chaqueta S/. 40.00 250 S/. 10,000.00
total S/. 28,750.00
 trabajo manual trabajo maquina
l1 20 20
l2 30 10

sasd 6000 4800

dispone 6000 4800

cu cantidad costo
l1 15 210 S/. 3,150.00
l2 10 60 S/. 600.00
total S/. 3,750.00
 REFRIGERADO NOREFRIGERADO
A 20 40
B 30 30

3000 4020
CONTRATAN 3000 4000

CKM CANTIDAD COSTO

A 30 51 S/. 1,530.00
B 40 66 S/. 2,640.00
TOTAL S/. 4,170.00
COSTO DEL PROYECTO

COSTO
UNITARIO COSTO
N INVERSION ($) CANTIDAD TOTAL
1 AMOBLAMIENTO LOCAL 5000 2 10000
2 MOSTRADORES, ETC 12000 2 24000
3 OTROS 2400 2 4800
4 Material 80000 2 160000

TOTAL INVERSION 198800

DETALLE MONTO
Total inversin 198,800.00
Costo Puesta en Marcha 7,000.00
Total de inversin Inicial 205,800.00

CAPITAL APORTE DE LOS SOCIOS 90,000.00

MONTO A FINANCIAR 115,800.00
205,800.00

FINANCIAMIENTO
BANCO 1 TEA DE 9.5%
7 CUOTAS
PRIMER AO SOLO PAGA INTERESES

BANCO 2
TEA DE 11%
5CUOTAS

Impuestos al 30%

Alquiler monto Anual

Local 1 9000
Local 2 9500
Telefono x local 1440
Agua x local 480
Luz x local 1800
Pago por personal 50000

Valor del Mercado

Los equipos y locales dentro de 10 aos tendrn un valor de venta de:

MOSTRADORES, ETC 5000

1500
3500
 1 50 500
2

43.73%
56.27%
prestamo

BANCO 1

FINANCIAMIENTO 115800
TEA 9.50%
CUOTAS 7
PRIMER AO SOLO PAGA INTERESES
IMPUESTOS 30%

FINANCIAMIENTO 0 1 2 3
GASTOS FINANCIEROS S/. 11,001.00 S/. 11,001.00 S/. 9,557.08
Ahorro en Impuestos S/. 3,300.30 S/. 3,300.30 S/. 2,867.12
Costos despues impuestos S/. 7,700.70 S/. 7,700.70 S/. 6,689.96

PAGO INTERES -115800 S/. 11,001.00 S/. 11,001.00 S/. 9,557.08

TASA 10%
VA INTERES S/. 39,219.51

BANCO 2

FINANCIAMIENTO 115800
TEA 11.00%
CUOTAS 5
IMPUESTOS 30%

FINANCIAMIENTO 0
GASTOS FINANCIEROS S/. 12,738.00 S/. 10,692.66 S/. 8,422.32
Ahorro en Impuestos S/. 3,821.40 S/. 3,207.80 S/. 2,526.70
Costos despues impuestos S/. 8,916.60 S/. 7,484.86 S/. 5,895.63

PAGO INTERES -115800 S/. 12,738.00 S/. 10,692.66 S/. 8,422.32

TASA 10%
VA INTERES S/. 32,703.99
 periodo pago
0 0
1 11001
2 26200.13013
3 26200.13013
4 26200.13013
5 26200.13013
6 26200.13013
7 26200.13013

4 5 6 7
S/. 7,975.99 S/. 6,244.70 S/. 4,348.93 S/. 2,273.07
S/. 2,392.80 S/. 1,873.41 S/. 1,304.68 S/. 681.92
S/. 5,583.20 S/. 4,371.29 S/. 3,044.25 S/. 1,591.15

S/. 7,975.99 S/. 6,244.70 S/. 4,348.93 S/. 2,273.07

periodo pago
0 0
1 S/. 31,332.04
2 S/. 31,332.04
3 S/. 31,332.04
4 S/. 31,332.04
5 S/. 31,332.04

S/. 5,902.25 S/. 3,104.98

S/. 1,770.68 S/. 931.49
S/. 4,131.58 S/. 2,173.48

S/. 5,902.25 S/. 3,104.98

interes amortizacion saldo
0 0 115800
11001 0 115800
11001 15199.13013 100600.8699
9557.0826376 16643.047493 83957.82238
7975.9931258 18224.137005 65733.68537
6244.7001103 19955.43002 45778.25535
4348.9342584 21851.195872 23927.05948
2273.0706506 23927.05948 0

interes amortizacion saldo

0 0 115800
S/. 12,738.00 S/. 18,594.04 S/. 97,205.96
S/. 10,692.66 S/. 20,639.39 S/. 76,566.57
S/. 8,422.32 S/. 22,909.72 S/. 53,656.85
S/. 5,902.25 S/. 25,429.79 S/. 28,227.06
S/. 3,104.98 S/. 28,227.06 S/. 0.00
PERIODO AO 0 AO 1 AO 2 AO 3
INGRESOS POR VENTA 198,191.33 208,976.30 219,761.27
COSTOS DE PRODUCCION -130,907.87 -138,010.88 -145,113.89
INVERSION
Equipo 1
Equipo 2
Equipo 3
Equipo 4
Local 1 -9000 -9000 -9000
Local 2 -9500 -9500 -9500
telefono a loocal -2880 -2880 -2880
agua a local -960 -960 -960
luz a local -3600 -3600 -3600
GASTOS ADMINISTRATIVOS -50000 -50000 -50000

IMPUESTOS -20,185.04 -21,289.63 -22,394.21

SERVICIO DE DEUDA
SALDO A FAVOR DE PRESTAMO 3,821.40 3,207.80 2,526.70
pago de deuda -31,332.04 -31,332.04 -31,332.04

FLUJO DE CAJA FINANCIERO -205,800.00 -56,352.22 -54,388.45 -52,492.18

COK 13.00%
VAN
VALOR ACTUAL NETO
TIR

socio 43.73%
prestamo 56.27%
AO 4 AO 5 AO 6 AO 7 AO 8 AO 9 AO 10
230,546.24 241,331.21 252,116.18 262,901.15 273,686.12 284,471.09 295,256.06
-152,216.90 -159,319.92 -166,422.93 -173,525.94 -180,628.95 -187,731.96 -194,834.98

3500

-9000 -9000 -9000 -9000 -9000 -9000 -9000

-9500 -9500 -9500 -9500 -9500 -9500 -9500
-2880 -2880 -2880 -2880 -2880 -2880 -2880
-960 -960 -960 -960 -960 -960 -960
-3600 -3600 -3600 -3600 -3600 -3600 -3600
-50000 -50000 -50000 -50000 -50000 -50000 -50000

-23,498.80 -24,603.39 -25,707.98 -26,812.56 -27,917.15 -29,021.74 -30,126.33

1,770.68 931.49
-31,332.04 -31,332.04

-50,670.83 -48,932.64 -15,954.72 -13,377.35 -10,799.98 -8,222.61 -2,145.24

15% 7%
11% 6%
cok 13%