Comercializadora de Calzado Nico

Programa de Inversin
CONCEPTO DE INVERSION

Terreno
Obra Civil
Maquinaria
Mobiliario y Equipo
Equipo de Reparto
SUBTOTAL

UNIDAD DE
MEDIDA
M2
Construccin
Lote
Pza.

PRECIO
UNITARIO $

CANTIDAD

INVERSION FIJA
1
1
$123,000.00
1
1

$22,187.32
$90,000.00

INVERSION DIFERIDA
Capacitacin
Asistencia Tcnica
Estudio de mercado
Otros estudios
Puesta en marcha
Otros
SUBTOTAL

Materia prima, insumos

Mano de Obra
Servicios
Otros
SUBTOTAL
TOTAL $
TOTAL %

Servicio

$20,000.00

Servicio

$25,000.00

LOTE
MENSUAL

CAPITAL DE TRABAJO
1
$119,519.52
2

$3,550.00

INVERSION
TOTAL

INAES

RECURSOS
SOLICITANTE

FIJA
$120,000.00
$123,000.00
$0.00
$22,187.32
$90,000.00
$355,187.32
67%

$123,000.00
$0.00
$22,187.32
$90,000.00
$235,187.32
67%

$120,000.00

$20,000.00

$20,000.00

$25,000.00

$25,000.00

$45,000.00
9%

$45,000.00
11%

$119,519.52
$0.00
$7,100.00
$0.00
$126,619.52
24%
$526,806.84
100%

$119,519.52
$0.00
$0.00
$0.00
$119,519.52
30%
$399,706.84
76%

$120,000.00

FERIDA

RABAJO

$7,100.00
$7,100.00
1%
$127,100.00
32%

OTROS

Capital de trabajo
CONCEPTO
INGRESOS
Ventas
Otros ingresos
EGRESOS
De Venta y Distribucin
Mano de obra
Inventarios
Gastos de envo
Servicios
Otros
Gastos de operacin
Gtos. de admn.
Gtos. de Comercializacin
Servicios aux.
Mantenimiento
Seguros
Impuestos
Obligaciones
Otros
Mantenimiento de instalaciones
FLUJO DE EFECTIVO
FLUJO ACUMULADO

Mano de obra
concepto
Socias
vendedores
total
Necesidades de produccion

1
$0.00
$0.00
$0.00

2
$0.00
$0.00
$0.00

3
$36,579.40
$36,579.40
$0.00

$123,069.52
$119,519.52
$0.00
$117,348.00
$2,171.52
$0.00

$3,550.00
$0.00
$0.00
$0.00
$0.00
$0.00

$3,550.00
$0.00
$0.00
$0.00
$0.00
$0.00

$3,550.00

$3,550.00

$3,550.00

$3,550.00

$3,550.00

$3,550.00

$123,069.52
$3,550.00
-$123,069.52 -$126,619.52

$33,029.40
-$93,590.12

cantidadd

sueldo
total
5
$3,000.00
$15,000.00
0
$0.00
$0.00

Concepto
materia prima
insumos
servicios

cantidad

costo
total
1 $119,519.52 $119,519.52
1
$0.00
1
$0.00

Meses
6
7
$29,686.80
$43,440.80
$29,686.80
$43,440.80
$0.00
$0.00

4
$42,183.70
$42,183.70
$0.00

5
$44,102.50
$44,102.50
$0.00

$18,550.00
$15,000.00
$15,000.00
$0.00
$0.00
$0.00

$18,550.00
$15,000.00
$15,000.00
$0.00
$0.00
$0.00

$18,550.00
$15,000.00
$15,000.00
$0.00
$0.00
$0.00

$18,550.00
$15,000.00
$15,000.00
$0.00
$0.00
$0.00

$3,550.00

$3,550.00

$3,550.00

$3,550.00

$3,550.00

$3,550.00

$3,550.00

$3,550.00

$3,550.00

$3,550.00

$3,550.00

$3,550.00

$23,633.70
-$69,956.42

$25,552.50
-$44,403.92

$11,136.80
-$33,267.12

$24,890.80
-$8,376.32

$26,573.00
$18,196.68

$19,666.10
$37,862.78

TOTAL DIA
$483.87
$0.00
$483.87

8
$45,123.00
$45,123.00
$0.00

9
$38,216.10
$38,216.10
$0.00

$18,550.00
$18,550.00
$15,000.00 $15,000.00
$15,000.00
$15,000.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

TOTAL
10
$43,334.20
$43,334.20
$0.00
$18,550.00
$15,000.00
$15,000.00
$0.00
$0.00
$0.00

11
$49,137.40
$49,137.40
$0.00

12
$52,761.80
$52,761.80
$0.00

$424,565.70
$424,565.70
$0.00

$18,550.00
$18,550.00 $297,119.52
$15,000.00 $15,000.00 $254,519.52
$15,000.00
$15,000.00 $135,000.00
$0.00
$0.00 $117,348.00
$0.00
$0.00
$2,171.52
$0.00
$0.00
$0.00
$0.00

$3,550.00

$3,550.00

$3,550.00

$3,550.00

$3,550.00

$3,550.00

$24,784.20
$62,646.98

$30,587.40
$93,234.38

$34,211.80
$127,446.18

$42,600.00
$0.00
$42,600.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$127,446.18
$127,446.18

Comercializadora de Calzado Nico

Compra de mercancia
Concepto
Modelo 71 XS67530N-P-NGRO.
MODELO 71XS42151M-P-M
MODELO 71XS42150N-P-NGRO
MODELO 71XS31604B-P-BCO.
MODELO 09105V-O-P-ORO
MODELO 09105V A-P.ANT
MODELO 09100 V P-PMODELO 09100V O-P-ORO
MODELO 09100V N-P-NGO.
MODELO 09101 N-P-NGO.
MODELO 09101B P- BGE.
MODELO 09101A P TURQ
MODELO 09102O P--ORO
MODELO 09102B P- BGE
MODELO 09102 A P- ANTM
MODELO 71XS31603M P-M
MODELO 71XS31602A P-A ANT
MODELO 09577 O-P-ORO
MODELO 09577B P-BGE.
MODELO 09136B P-BGE.
MODELO 09002 P-P-PLATA
MODELO 09002 O-P-ORO
MODELO 23400R P-RJO
MODELO 23400O P-OCRE
MODELO 23400N -P-NGO.
MODELO 23400M P-AZL
MODELO 71XS94200N P- -NGRO.
MODELO 71XS67510T P-TA
MODELO 71XS67510B- P-BC
MODELO 121540N P-NGO.
MODELO 125007B P-BGE.
MODELO 121550 O P- ORO
MODELO 23828N P-NGO.
MODELO 23827T P-TAN
MODELO 23827N P-NGO.
MODELO 12572O P-ORO
MODELO 09917N P-NAR
MODELO 0912R P-RJO.
MODELO 09912C P-CFE

Unidad de
medida
Pares
Pares
Pares
Pares
Pares
Pares
Pares
Pares
Pares
Pares
Pares
Pares
Pares
Pares
PARES
Pares
Pares
Pares
Pares
Pares
PARES
PARES
Pares
PARES
PARES
Pares
PARES
PARES
PARES
PARES
PARES
PARES
PARES
PARES
PARES
PARES
PARES
PARES
PARES

Cantidad
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12

Costo
Unitario
$299.00
$299.00
$299.00
$269.00
$269.00
$269.00
$269.00
$269.00
$269.00
$269.00
$269.00
$269.00
$269.00
$269.00
$269.00
$269.00
$269.00
$189.00
$189.00
$159.00
$199.00
$199.00
$199.00
$199.00
$199.00
$199.00
$289.00
$289.00
$289.00
$309.00
$309.00
$309.00
$165.00
$165.00
$165.00
$319.00
$259.00
$259.00
$259.00

TOTAL DE COMPRA
GASTOS DE ENVIO
TOTAL INVENTARIO INICIAL

468

Costo Total
$3,588.00
$3,588.00
$3,588.00
$3,228.00
$3,228.00
$3,228.00
$3,228.00
$3,228.00
$3,228.00
$3,228.00
$3,228.00
$3,228.00
$3,228.00
$3,228.00
$3,228.00
$3,228.00
$3,228.00
$2,268.00
$2,268.00
$1,908.00
$2,388.00
$2,388.00
$2,388.00
$2,388.00
$2,388.00
$2,388.00
$3,468.00
$3,468.00
$3,468.00
$3,708.00
$3,708.00
$3,708.00
$1,980.00
$1,980.00
$1,980.00
$3,828.00
$3,108.00
$3,108.00
$3,108.00

existencia
x precio
similar
36

168

24
12

72

36

36

36
12
36

$117,348.00
$2,171.52
$119,519.52

468

Coomercializadora de calzado Nico

Ingresos
Costo
Margen de Margen de
Unitario
utilidad %
utilidad $
$299.00
30%
$89.70
$269.00
30%
$80.70
$189.00
30%
$56.70
$159.00
30%
$47.70
$199.00
30%
$59.70
$289.00
30%
$86.70
$309.00
30%
$92.70
$165.00
30%
$49.50
$319.00
30%
$95.70
$259.00
30%
$77.70

unidad de
medida
71XS42156735 PAR
71XS316009100 PAR
9577 PAR
09136B PAR
900229400 PAR
71XS9467
PAR
121550 PAR
2382 PAR
12572O
PAR
991 PAR
MODELO

Concepto
71XS42156735
71XS316009100
9577
09136B
900229400
71XS9467
121550
2382
12572O
991
TOTALES

Concepto
71XS42156735
71XS316009100
9577
09136B
900229400
71XS9467
121550
2382
12572O

Precio de
venta
$389
$350
$246
$207
$259
$376
$402
$215
$415
$337

6
20
6
6
20
10
10
12
12
12

12
36
12
6
20
11
12
12
0
12

10
36
6
0
32
15
14
12
0
12

114

133

137

$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

$2,332.20
$6,994.00
$1,474.20
$1,240.20
$5,174.00
$3,757.00
$4,017.00
$2,574.00
$4,976.40

$4,664.40
$12,589.20
$2,948.40
$1,240.20
$5,174.00
$4,132.70
$4,820.40
$2,574.00
$0.00

$3,887.00
$12,589.20
$1,474.20
$0.00
$8,278.40
$5,635.50
$5,623.80
$2,574.00
$0.00

991
TOTALES

$0.00
$0.00

$0.00
$4,040.40
$4,040.40
$4,040.40
$0.00 $36,579.40 $42,183.70 $44,102.50

Existencia
inicial
36
168
24
12
72
36
36
36
12
36
468

MES 1 UNIDADES
6
7
8
76
0
0
0
0
0
0
0
0
84

12
40
6
12
20
10
12
12
6
6
136

MES 1 PESOS
6
7
$3,109.60
$26,577.20
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

$4,664.40
$13,988.00
$1,474.20
$2,480.40
$5,174.00
$3,757.00
$4,820.40
$2,574.00
$2,488.20

10

11

12
30
12
12
20
10
10
12
12
12

12
20
10
6
25
10
12
6
6
12

10
20
10
10
30
10
12
12
12
12

12
36
6
12
30
10
12
12
12
12

142

119

138

154

10

11

$4,664.40
$10,491.00
$2,948.40
$2,480.40
$5,174.00
$3,757.00
$4,017.00
$2,574.00
$4,976.40

$4,664.40
$6,994.00
$2,457.00
$1,240.20
$6,467.50
$3,757.00
$4,820.40
$1,287.00
$2,488.20

$3,887.00
$6,994.00
$2,457.00
$2,067.00
$7,761.00
$3,757.00
$4,820.40
$2,574.00
$4,976.40

$4,664.40
$12,589.20
$1,474.20
$2,480.40
$7,761.00
$3,757.00
$4,820.40
$2,574.00
$4,976.40

$0.00
$2,020.20
$4,040.40
$4,040.40
$4,040.40
$4,040.40
$29,686.80 $43,440.80 $45,123.00 $38,216.10 $43,334.20 $49,137.40

12 TOTAL
12
40
12
12
30
12
12
12
12
12
166

106
354
80
76
227
98
106
102
72
102
1323

12 TOTAL
$4,664.40
$41,202.20
$13,988.00 $123,793.80
$2,948.40
$19,656.00
$2,480.40
$15,709.20
$7,761.00
$58,724.90
$4,508.40
$36,818.60
$4,820.40
$42,580.20
$2,574.00
$21,879.00
$4,976.40
$29,858.40

$4,040.40
$34,343.40
$52,761.80 $424,565.70

Comercializadora de CAlzado Nico

Gastos de Venta y Distribucin/fijos
1
CONCEPTO
Energa Elctrica
Telefonos e internet
Agua
Papelera
Impresos
Artculos de limpieza
Gasolina
TOTAL

Variables
COSTO DE COMPRA

$350.00
$600.00
$100.00
$300.00
$500.00
$200.00
$1,500.00
$3,550.00

2
$350.00
$600.00
$100.00
$300.00
$500.00
$200.00
$1,500.00
$3,550.00

3
$350.00
$600.00
$100.00
$300.00
$500.00
$200.00
$1,500.00
$3,550.00

4
$350.00
$600.00
$100.00
$300.00
$500.00
$200.00
$1,500.00
$3,550.00

$313,526.00 $322,931.78 $332,619.73 $342,598.33

MESES
5
$350.00
$600.00
$100.00
$300.00
$500.00
$200.00
$1,500.00
$3,550.00

6
$350.00
$600.00
$100.00
$300.00
$500.00
$200.00
$1,500.00
$3,550.00

7
$350.00
$600.00
$100.00
$300.00
$500.00
$200.00
$1,500.00
$3,550.00

8
$350.00
$600.00
$100.00
$300.00
$500.00
$200.00
$1,500.00
$3,550.00

9
$350.00
$600.00
$100.00
$300.00
$500.00
$200.00
$1,500.00
$3,550.00

10
$350.00
$600.00
$100.00
$300.00
$500.00
$200.00
$1,500.00
$3,550.00

$352,876.28 $363,462.56 $374,366.44 $385,597.43 $397,165.36 $409,080.32

11
$350.00
$600.00
$100.00
$300.00
$500.00
$200.00
$1,500.00
$3,550.00

12
$350.00
$600.00
$100.00
$300.00
$500.00
$200.00
$1,500.00
$3,550.00

TOTAL
$4,200.00
$7,200.00
$1,200.00
$3,600.00
$6,000.00
$2,400.00
$18,000.00
$42,600.00

$421,352.73 $433,993.31 $4,449,570.26

Comercializadora de Calzado Nico

Flujo de efectivo

Concepto/Ao
ENTRADAS (+)
Recursos

Ventas
Otros ingresos
TOTAL ENTRADAS
SALIDAS (-)
Inversiones

INAES
Solicitante
Otros

$0.00

PROYECCION DEL FL
2

$399,706.84
$127,100.00
$424,565.70

$445,793.99

$424,565.70

$445,793.99

$406,806.84

$356,126.00
$0.00
$6,843.97
$362,969.97

$366,809.78
$3,600.00
$7,898.42
$378,308.20

-$406,806.84

$61,595.73

$67,485.78

$526,806.84
Fija
Diferida

$235,187.32
$45,000.00

Capital de Trabajo

$126,619.52

Costo de produccin, administracin y ventas

ISR
PTU
TOTAL SALIDAS
Flujo N.E.

PROYECCION DEL FLUJO NETO DE FECTIVO

3
4

$468,083.68

$491,487.87

$516,062.26

$541,865.37

$568,958.64

$597,406.58

$468,083.68

$491,487.87

$516,062.26

$541,865.37

$568,958.64

$597,406.58

$377,814.07
$4,800.00
$9,026.96
$391,641.03

$389,148.50
$6,000.00
$10,233.94
$405,382.43

$400,822.95
$8,400.00
$11,523.93
$420,746.88

$412,847.64
$10,800.00
$12,901.77
$436,549.41

$425,233.07
$12,000.00
$14,372.56
$451,605.63

$437,990.06
$13,200.00
$15,941.65
$467,131.71

$76,442.65

$86,105.44

$95,315.38

$105,315.96

$117,353.02

$130,274.86

10

$627,276.90

$658,640.75

$627,276.90

$658,640.75

$451,129.76
$15,600.00
$17,614.71
$484,344.48

$464,663.65
$20,400.00
$19,397.71
$504,461.36

$142,932.43

$154,179.39

Comercializadora de Calzado Nico

ANALISIS DE RENTABILIDAD (VAN, TIR, B/C)
TASA DE ACTUALIZACION

AO

INGRESOS
0
1
2
3
4
5
6
7
8
9
10

TOTAL

$0.00
$424,565.70
$445,793.99
$468,083.68
$491,487.87
$516,062.26
$541,865.37
$568,958.64
$597,406.58
$627,276.90
$658,640.75
###

10.00%

COSTOS

FLUJO DE
TASA
EFECTIVO
(1+t)-n
$406,806.84 -$406,806.84
1.000
$362,969.97
$61,595.73
0.909
$378,308.20
$67,485.78
0.826
$391,641.03
$76,442.65
0.751
$389,148.50 $102,339.37
0.683
$400,822.95 $115,239.31
0.621
$412,847.64 $129,017.74
0.564
$425,233.07 $143,725.58
0.513
$437,990.06 $159,416.52
0.467
$451,129.76 $176,147.14
0.424
$464,663.65 $193,977.10
0.386
### $818,580.07

VAN
TIR
B/C

$274,289.09
21%
$
1.10

CRITERIO DE DECISIN

El proyecto es viable de acuerdo a la evaluacion realizada, con los indicadores presentad

INGRESOS
EGRESOS
ACTUALIZADO ACTUALIZADOS
$0.00
$406,806.84
$385,968.82
$329,972.70
$368,424.78
$312,651.41
$351,678.20
$294,245.71
$335,692.83
$265,793.66
$320,434.06
$248,879.52
$305,868.88
$233,041.73
$291,965.75
$218,211.80
$278,694.58
$204,325.60
$266,026.64
$191,323.06
$253,934.52
$179,147.95
### $2,884,399.96

s indicadores presentados, se tiene que el VAN mayor que cero, lo que significa que el proyecto ademas de la re

oyecto ademas de la recuperacion, las utilidades y ganancias, se tendra al final de los 5 aos una ganancia ext

de los 5 aos una ganancia extra, un excedente de dinero. Se tiene un TIR mayor que la tasa de evaluacion, lo q

r que la tasa de evaluacion, lo que indica viabilidad. Y por ultimo la relacion Beneficio-Costo es mayor que 1, lo

eficio-Costo es mayor que 1, lo que significa, que por cada peso invertido se va a recuperar y se tendra un exce

recuperar y se tendra un excedente de .09 pesos.

Comercializadora de calzado Nico

Relacin Costo Beneficio

Ao
Relacin beneficio/costo Entradas/salidas

$1.17

$1.18

$1.20

$1.26

$1.29

$1.31

$1.34

$1.36

$1.39

10
$1.42

PUNTO DE EQUILIBRIO
CONCEPTOS / AO
VENTAS
COSTOS FIJOS
COSTOS VARIABLES
COSTOS TOTALES
PUNTO DE EQUILIBRIO $
PUNTO DE EQUILIBRIO %

AO 1
$424,565.70
$42,600.00
$313,526.00
$356,126.00
$162,883.17
38.36%

AO 2
$445,793.99
$42,600.00
$322,931.78
$365,531.78
$154,570.10
34.67%

AO 3
$468,083.68
$42,600.00
$332,619.73
$375,219.73
$147,200.53
31.45%

AO 4
$491,487.87
$42,600.00
$342,598.33
$385,198.33
$140,623.60
28.61%

AO 5
$516,062.26
$42,600.00
$352,876.28
$395,476.28
$134,719.00
26.11%

AO 6
$541,865.37
$42,600.00
$363,462.56
$406,062.56
$129,389.58
23.88%

AO 7
$568,958.64
$42,600.00
$374,366.44
$416,966.44
$124,556.06
21.89%

AO 8
$597,406.58
$42,600.00
$385,597.43
$428,197.43
$120,153.08
20.11%

AO 9
$627,276.90
$42,600.00
$397,165.36
$439,765.36
$116,126.27
18.51%

AO 10
$658,640.75
$42,600.00
$409,080.32
$451,680.32
$112,430.07
17.07%

Comercializadora de calzado Nico

Metas
Meta/ao
Volmen de ventas (pares zpatos)
Monto de Ventas $
Total de ocupaciones

1
2
3
1323
1389
1458
$424,565.70 $445,793.99 $468,083.68
10
10
10

4
5
6
7
8
9
1531
1608
1688
1773
1861
1954
$491,487.87 $516,062.26 $541,865.37 $568,958.64 $597,406.58 $627,276.90
10
10
10
10
10
10

10
2052
$658,640.75
10