FACULTAD DE CIENCIAS CONTABLES Y ADMINISTRATIVAS

ADMINISTRACIÓN FINANCIERA
PRESUPUESTO Y FLUJO DE CAJA

Salón de belleza
FLUJO DE CAJA ECONÓMIC Mes 0 Enero Febrero Marzo Abril Mayo Junio Julio Agosto
En Nuevos Soles ( S/. )

INGRESOS 30% 40% 50% 60% 70% 80% 90% 100%

TOTAL INGRESOS S/. 6,517.01 S/. 8,689.35 S/. 10,861.69 S/. 13,034.03 S/. 15,206.36 S/. 17,378.70 S/. 19,551.04 S/. 21,723.38

EGRESOS

Gastos pre-operativos S/ 14,165.00

Activos S/ 19,543.50 S/ - S/ - S/ - S/ - S/ - S/ - S/ 1,000.00 S/ -
Gastos Operativos S/ - S/ 1,923.36 S/ 2,564.49 S/ 3,205.61 S/ 3,846.73 S/ 4,487.85 S/ 5,128.97 S/ 5,770.09 S/ 6,411.22
Gastos Administrativos S/ 7,000.30 S/ 11,475.31 S/ 11,514.41 S/ 11,553.51 S/ 11,592.61 S/ 11,631.71 S/ 11,670.82 S/ 11,709.92 S/ 11,749.02
Gastos Comercial S/ 1,000.00 S/ 365.17 S/ 386.89 S/ 408.62 S/ 430.34 S/ 452.06 S/ 473.79 S/ 495.51 S/ 517.23
Impuestos S/ - S/ 82.84 S/ 110.46 S/ 138.07 S/ 165.69 S/ 193.30 S/ 220.92 S/ 248.53 S/ 276.14

TOTAL EGRESOS S/ 41,708.80 S/ 13,846.68 S/ 14,576.25 S/ 15,305.81 S/ 16,035.37 S/ 16,764.93 S/ 17,494.49 S/ 19,224.05 S/ 18,953.62

FLUJO DE CAJA ECONOMICO -S/ 41,708.80 -S/ 7,329.67 -S/ 5,886.90 -S/ 4,444.12 -S/ 3,001.34 -S/ 1,558.57 -S/ 115.79 S/ 326.99 S/ 2,769.76

FLUJO DE CAJA ECONÓMICO -S/ 41,708.80 -S/ 49,038.47 -S/ 54,925.37 -S/ 59,369.49 -S/ 62,370.83 -S/ 63,929.40 -S/ 64,045.19 -S/ 63,718.20 -S/ 60,948.44

TIR 46.39% INVERSIÓN INICIAL S/. -41,708.80

ROI 5 AÑOS 298% Capital de Trabajo S/. -13,763.84
COK 20% Total: S/. -55,472.64
VAN S/. 71,034.24
COSTO/BENEFICIO
PAYBACK

INGRESOS Enero Febrero Marzo Abril Mayo Junio Julio Agosto

Venta Capacidad 30% 40% 50% 60% 70% 80% 90% 100%
Tinte raíz S/ 682.67 S/ 204.80 S/ 273.07 S/ 341.33 S/ 409.60 S/ 477.87 S/ 546.13 S/ 614.40 S/ 682.67
Tinte regular S/ 896.00 S/ 268.80 S/ 358.40 S/ 448.00 S/ 537.60 S/ 627.20 S/ 716.80 S/ 806.40 S/ 896.00
Mechas tradicionales S/ 1,118.40 S/ 335.52 S/ 447.36 S/ 559.20 S/ 671.04 S/ 782.88 S/ 894.72 S/ 1,006.56 S/ 1,118.40
Mechas balayage S/ 1,770.67 S/ 531.20 S/ 708.27 S/ 885.33 S/ 1,062.40 S/ 1,239.47 S/ 1,416.53 S/ 1,593.60 S/ 1,770.67
Iluminación S/ 1,344.00 S/ 403.20 S/ 537.60 S/ 672.00 S/ 806.40 S/ 940.80 S/ 1,075.20 S/ 1,209.60 S/ 1,344.00
Otros servicios S/ 581.17 S/ 174.35 S/ 232.47 S/ 290.59 S/ 348.70 S/ 406.82 S/ 464.94 S/ 523.06 S/ 581.17
Total Color S/ 6,392.91 S/ 1,917.87 S/ 2,557.16 S/ 3,196.45 S/ 3,835.74 S/ 4,475.03 S/ 5,114.33 S/ 5,753.62 S/ 6,392.91

Tratamiento 505 Redken S/ 526.22 S/ 157.87 S/ 210.49 S/ 263.11 S/ 315.73 S/ 368.36 S/ 420.98 S/ 473.60 S/ 526.22
Tratamiento Moroccanoil S/ 480.00 S/ 144.00 S/ 192.00 S/ 240.00 S/ 288.00 S/ 336.00 S/ 384.00 S/ 432.00 S/ 480.00
Otros servicios S/ 100.62 S/ 30.19 S/ 40.25 S/ 50.31 S/ 60.37 S/ 70.44 S/ 80.50 S/ 90.56 S/ 100.62
Total Tratamientos S/ 1,106.84 S/ 332.05 S/ 442.74 S/ 553.42 S/ 664.11 S/ 774.79 S/ 885.48 S/ 996.16 S/ 1,106.84

Cepillado S/ 201.60 S/ 60.48 S/ 80.64 S/ 100.80 S/ 120.96 S/ 141.12 S/ 161.28 S/ 181.44 S/ 201.60
Planchado S/ 268.80 S/ 80.64 S/ 107.52 S/ 134.40 S/ 161.28 S/ 188.16 S/ 215.04 S/ 241.92 S/ 268.80
Corte S/ 340.48 S/ 102.14 S/ 136.19 S/ 170.24 S/ 204.29 S/ 238.34 S/ 272.38 S/ 306.43 S/ 340.48
Peinado S/ 492.80 S/ 147.84 S/ 197.12 S/ 246.40 S/ 295.68 S/ 344.96 S/ 394.24 S/ 443.52 S/ 492.80
Otros servicios S/ 130.37 S/ 39.11 S/ 52.15 S/ 65.18 S/ 78.22 S/ 91.26 S/ 104.29 S/ 117.33 S/ 130.37
Total Peinados S/ 1,434.05 S/ 430.21 S/ 573.62 S/ 717.02 S/ 860.43 S/ 1,003.83 S/ 1,147.24 S/ 1,290.64 S/ 1,434.05

Alisado brailero Baor S/ 1,013.33 S/ 304.00 S/ 405.33 S/ 506.67 S/ 608.00 S/ 709.33 S/ 810.67 S/ 912.00 S/ 1,013.33
Botox Capilar Baor S/ 1,066.67 S/ 320.00 S/ 426.67 S/ 533.33 S/ 640.00 S/ 746.67 S/ 853.33 S/ 960.00 S/ 1,066.67
Laceado japonés S/ 1,776.00 S/ 532.80 S/ 710.40 S/ 888.00 S/ 1,065.60 S/ 1,243.20 S/ 1,420.80 S/ 1,598.40 S/ 1,776.00
Botox Orgánico S/ 717.33 S/ 215.20 S/ 286.93 S/ 358.67 S/ 430.40 S/ 502.13 S/ 573.87 S/ 645.60 S/ 717.33
Laceado orgánico S/ 1,197.33 S/ 359.20 S/ 478.93 S/ 598.67 S/ 718.40 S/ 838.13 S/ 957.87 S/ 1,077.60 S/ 1,197.33
Otros servicios S/ 577.07 S/ 173.12 S/ 230.83 S/ 288.53 S/ 346.24 S/ 403.95 S/ 461.65 S/ 519.36 S/ 577.07
Total Laceados S/ 6,347.73 S/ 1,904.32 S/ 2,539.09 S/ 3,173.87 S/ 3,808.64 S/ 4,443.41 S/ 5,078.19 S/ 5,712.96 S/ 6,347.73

Manicure OPI S/ 456.00 S/ 136.80 S/ 182.40 S/ 228.00 S/ 273.60 S/ 319.20 S/ 364.80 S/ 410.40 S/ 456.00
Manicure Gel S/ 1,076.67 S/ 323.00 S/ 430.67 S/ 538.33 S/ 646.00 S/ 753.67 S/ 861.33 S/ 969.00 S/ 1,076.67
Pedicure OPI S/ 776.89 S/ 233.07 S/ 310.76 S/ 388.44 S/ 466.13 S/ 543.82 S/ 621.51 S/ 699.20 S/ 776.89
Pedicure Gel S/ 1,583.33 S/ 475.00 S/ 633.33 S/ 791.67 S/ 950.00 S/ 1,108.33 S/ 1,266.67 S/ 1,425.00 S/ 1,583.33
Uñas acrílicas - Gel - Acrigel S/ 1,963.33 S/ 589.00 S/ 785.33 S/ 981.67 S/ 1,178.00 S/ 1,374.33 S/ 1,570.67 S/ 1,767.00 S/ 1,963.33
Otros servicios S/ 585.62 S/ 175.69 S/ 234.25 S/ 292.81 S/ 351.37 S/ 409.94 S/ 468.50 S/ 527.06 S/ 585.62
Total Manos y Pies S/ 6,441.84 S/ 1,932.55 S/ 2,576.74 S/ 3,220.92 S/ 3,865.11 S/ 4,509.29 S/ 5,153.48 S/ 5,797.66 S/ 6,441.84

TOTAL VENTAS S/. 21,723.38 S/. 6,517.01 S/. 8,689.35 S/. 10,861.69 S/. 13,034.03 S/. 15,206.36 S/. 17,378.70 S/. 19,551.04 S/. 21,723.38

TOTAL INGRESOS S/. 6,517.01 S/. 8,689.35 S/. 10,861.69 S/. 13,034.03 S/. 15,206.36 S/. 17,378.70 S/. 19,551.04 S/. 21,723.38
GASTOS PRE-OPERATIVOS Mes 0

CONSTITUCIÓN Y FORMALIZACIÓN
Trámites Legales ( Constitució S/ 1,650.00
Trámites Tributarios (Libros co S/ 180.00
Trámites Laborales (Inscripció S/ -
Trámites Municipales (Licencia S/ 1,250.00
Trámites Especiales (Carnet San S/ -
Trámites Opcionales (Registro S/ 585.00

INTANGIBLES
Consultoría S/ 10,500.00

TOTAL GASTOS PRE-OPERATIV S/ 14,165.00

GASTOS PRE-OPERATIVOS (Sin S/ 14,165.00

ACTIVOS FIJOS Mes 0 Enero Febrero Marzo Abril Mayo Junio Julio Agosto

Mobiliario
Espejo de pared x 3 S/1,350.00
Mesas de apoyo x 2 S/1,600.00
Sillón de Salón x 2 S/1,500.00
Mostrador S/700.00
Sillón de Pedicure S/1,000.00
Mesa de Manicure S/750.00
Mueble lavacabello S/600.00
Accesorios y Herramientas
Peinados
Máquina Cliper x und S/750.00
Máquina Patillera x und S/360.00
Tijera Profesional filo dul S/750.00
Tijera Profesional microd S/240.00
Tijera Profesional Cocodri S/240.00
Tijera Profesional entres S/240.00
Roseador de agua x und S/60.00
Compresora de aire x und S/600.00
Mota (bota pelo) x und S/24.00
 Capa para corte x und S/75.00
Ganchos separadores x 1 S/45.00
Color
Capa de tinte x und S/75.00
Babero protector x und S/9.00
Brocha x und S/9.00
Voll (envase para disolver S/9.00
Gorro térmico o gorro pla S/75.00
Peine x und S/9.00
Ganchos sujetadores x 20 S/21.00
Toalla para cabello x und S/50.00
Máquina secadora de cabe S/300.00
Cepillo x und S/45.00
Set de peines cepillo S/45.00
Bandas pqt x 40 und S/240.00
Laceados
Máquina plancha para cab S/800.00
Peine cola profesional S/15.00
Manos y Pies
Kit de Manicure (lijas, alic S/195.00
Kit de Pedicure (lijas, esca S/130.00

Total Equipos, Mobiliario y Accesorios (Salón)

S/12,911.00

Mobiliario
Camilla S/850.00
Mesa de apoyo S/400.00

Total Equipos, Mobiliario y S/1,250.00

Corte de Cabello
Shampoo neutro (para todo S/44.00
Reacondicionador neutro (p S/44.00
Talco x 250 gr S/45.00
Crema de afeitar x 500 Ml S/45.00
alcohol x 250 Ml S/3.00
algodón x 100 gr S/12.00
Desinfectante de mano x S/15.00
Guantes desechables x 10 S/72.00
Gel x 200 Ml S/19.50
Tinte Raíz/Tinte completo S/0.00
Tinte en tubo x 100 Ml S/1,250.00
Tinte en sachet x 25 gr. S/1,500.00
Oxigenta o Peróxido x 1 Lt S/40.00
Crema de tratamiento x 5 S/75.00
Mechas S/0.00
Sachet de polvo colorante S/350.00
Papel Platino x rollo S/28.00
Cepillado S/0.00
Spray protector de calor p S/100.00
Spray silicona x 250 Ml S/140.00
Laciado S/0.00
Keratine para 01 laceado S/240.00
Shampoo sin sal x 500 Ml S/150.00
Bolsa wara x 60 und S/45.00
Manicure S/0.00
Acetona cutex x 250 Ml S/60.00
Esmalte vogue x und S/600.00
Isopo x 50 und S/45.00
Crema de mano x 250 Ml S/60.00
Exfoliante x 250 Ml S/60.00
Ablandador de cutículas x S/20.00
Kit de diseños x 50 piezas S/200.00
Pedicure S/0.00
Crema para pies x 250 Ml S/60.00
Desinfectante de pies x 2 S/60.00

Total Materiales (Salón) S/5,382.50

TOTAL ACTIVOS FIJOS S/19,543.50 S/0.00 S/0.00 S/0.00 S/0.00 S/0.00 S/0.00 S/0.00 S/0.00

TOTAL ACTIVOS FIJOS (Sin IGV) S/ 16,562.29 S/ - S/ - S/ - S/ - S/ - S/ - S/ 847.46 S/ -

GASTOS OPERATIVOS Enero Febrero Marzo Abril Mayo Junio Julio Agosto
Gastos Operativos Capacidad 100%
Tinte raíz S/ 273.07 S/ 81.92 S/ 109.23 S/ 136.53 S/ 163.84 S/ 191.15 S/ 218.45 S/ 245.76 S/ 273.07
Tinte regular S/ 358.40 S/ 107.52 S/ 143.36 S/ 179.20 S/ 215.04 S/ 250.88 S/ 286.72 S/ 322.56 S/ 358.40
Mechas tradicionales S/ 447.36 S/ 134.21 S/ 178.94 S/ 223.68 S/ 268.42 S/ 313.15 S/ 357.89 S/ 402.62 S/ 447.36
Mechas balayage S/ 708.27 S/ 212.48 S/ 283.31 S/ 354.13 S/ 424.96 S/ 495.79 S/ 566.61 S/ 637.44 S/ 708.27
Iluminación S/ 537.60 S/ 161.28 S/ 215.04 S/ 268.80 S/ 322.56 S/ 376.32 S/ 430.08 S/ 483.84 S/ 537.60
Otros servicios S/ 232.47 S/ 69.74 S/ 92.99 S/ 116.23 S/ 139.48 S/ 162.73 S/ 185.98 S/ 209.22 S/ 232.47
Total Color S/ 2,557.16 S/ 767.15 S/ 1,022.87 S/ 1,278.58 S/ 1,534.30 S/ 1,790.01 S/ 2,045.73 S/ 2,301.45 S/ 2,557.16

Tratamiento 505 Redken S/ 210.49 S/ 63.15 S/ 84.20 S/ 105.24 S/ 126.29 S/ 147.34 S/ 168.39 S/ 189.44 S/ 210.49
Tratamiento Moroccanoil S/ 192.00 S/ 57.60 S/ 76.80 S/ 96.00 S/ 115.20 S/ 134.40 S/ 153.60 S/ 172.80 S/ 192.00
Otros servicios S/ 40.25 S/ 12.07 S/ 16.10 S/ 20.12 S/ 24.15 S/ 28.17 S/ 32.20 S/ 36.22 S/ 40.25
Total Tratamientos S/ 442.74 S/ 132.82 S/ 177.10 S/ 221.37 S/ 265.64 S/ 309.92 S/ 354.19 S/ 398.46 S/ 442.74

Cepillado S/ 40.32 S/ 12.10 S/ 16.13 S/ 20.16 S/ 24.19 S/ 28.22 S/ 32.26 S/ 36.29 S/ 40.32
Planchado S/ 53.76 S/ 16.13 S/ 21.50 S/ 26.88 S/ 32.26 S/ 37.63 S/ 43.01 S/ 48.38 S/ 53.76
Corte S/ 68.10 S/ 20.43 S/ 27.24 S/ 34.05 S/ 40.86 S/ 47.67 S/ 54.48 S/ 61.29 S/ 68.10
Peinado S/ 98.56 S/ 29.57 S/ 39.42 S/ 49.28 S/ 59.14 S/ 68.99 S/ 78.85 S/ 88.70 S/ 98.56
Otros servicios S/ 26.07 S/ 7.82 S/ 10.43 S/ 13.04 S/ 15.64 S/ 18.25 S/ 20.86 S/ 23.47 S/ 26.07
Total Peinados S/ 286.81 S/ 86.04 S/ 114.72 S/ 143.40 S/ 172.09 S/ 200.77 S/ 229.45 S/ 258.13 S/ 286.81

Alisado brailero Baor S/ 344.53 S/ 103.36 S/ 137.81 S/ 172.27 S/ 206.72 S/ 241.17 S/ 275.63 S/ 310.08 S/ 344.53
Botox Capilar Baor S/ 362.67 S/ 108.80 S/ 145.07 S/ 181.33 S/ 217.60 S/ 253.87 S/ 290.13 S/ 326.40 S/ 362.67
Laceado japonés S/ 603.84 S/ 181.15 S/ 241.54 S/ 301.92 S/ 362.30 S/ 422.69 S/ 483.07 S/ 543.46 S/ 603.84
Botox Orgánico S/ 243.89 S/ 73.17 S/ 97.56 S/ 121.95 S/ 146.34 S/ 170.73 S/ 195.11 S/ 219.50 S/ 243.89
Laceado orgánico S/ 407.09 S/ 122.13 S/ 162.84 S/ 203.55 S/ 244.26 S/ 284.97 S/ 325.67 S/ 366.38 S/ 407.09
Otros servicios S/ 196.20 S/ 58.86 S/ 78.48 S/ 98.10 S/ 117.72 S/ 137.34 S/ 156.96 S/ 176.58 S/ 196.20
Total Laceados S/ 2,158.23 S/ 647.47 S/ 863.29 S/ 1,079.11 S/ 1,294.94 S/ 1,510.76 S/ 1,726.58 S/ 1,942.41 S/ 2,158.23

Manicure OPI S/ 68.40 S/ 20.52 S/ 27.36 S/ 34.20 S/ 41.04 S/ 47.88 S/ 54.72 S/ 61.56 S/ 68.40
Manicure Gel S/ 161.50 S/ 48.45 S/ 64.60 S/ 80.75 S/ 96.90 S/ 113.05 S/ 129.20 S/ 145.35 S/ 161.50
Pedicure OPI S/ 116.53 S/ 34.96 S/ 46.61 S/ 58.27 S/ 69.92 S/ 81.57 S/ 93.23 S/ 104.88 S/ 116.53
Pedicure Gel S/ 237.50 S/ 71.25 S/ 95.00 S/ 118.75 S/ 142.50 S/ 166.25 S/ 190.00 S/ 213.75 S/ 237.50
Uñas acrílicas - Gel - Acrigel S/ 294.50 S/ 88.35 S/ 117.80 S/ 147.25 S/ 176.70 S/ 206.15 S/ 235.60 S/ 265.05 S/ 294.50
Otros servicios S/ 87.84 S/ 26.35 S/ 35.14 S/ 43.92 S/ 52.71 S/ 61.49 S/ 70.27 S/ 79.06 S/ 87.84
Total Manos y Pies S/ 966.28 S/ 289.88 S/ 386.51 S/ 483.14 S/ 579.77 S/ 676.39 S/ 773.02 S/ 869.65 S/ 966.28

TOTAL GASTOS S/. 6,411.22 S/. 1,923.36 S/. 2,564.49 S/. 3,205.61 S/. 3,846.73 S/. 4,487.85 S/. 5,128.97 S/. 5,770.09 S/. 6,411.22

TOTAL GASTOS OPERATIVOS - 1,923.36 2,564.49 3,205.61 3,846.73 4,487.85 5,128.97 5,770.09 6,411.22

TOTAL GASTOS OPERATIVOS (Sin IGV) 1,629.97 2,173.29 2,716.62 3,259.94 3,803.26 4,346.59 4,889.91 5,433.23

GASTOS ADMINISTRATIVOS Mes 0 Enero Febrero Marzo Abril Mayo Junio Julio Agosto
Gerente General (Maria Gracia Alva) S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00
Sueldo de Cosmetóloga S/ 1,944.00 S/ 1,944.00 S/ 1,944.00 S/ 1,944.00 S/ 1,944.00 S/ 1,944.00 S/ 1,944.00 S/ 1,944.00
Comisión de Especialista de ma 30% S/ 1,944.00 S/ 1,944.00 S/ 1,944.00 S/ 1,944.00 S/ 1,944.00 S/ 1,944.00 S/ 1,944.00 S/ 1,944.00
Servicios (Luz, Agua, otros) S/ 300.00 S/ 300.00 S/ 300.00 S/ 300.00 S/ 300.00 S/ 300.00 S/ 300.00 S/ 300.00
Comunicaciones ( Celular, Internet, Teléfono y Ca S/ 155.00 S/ 155.00 S/ 155.00 S/ 155.00 S/ 155.00 S/ 155.00 S/ 155.00 S/ 155.00
Útiles de Oficina S/ 50.00 S/ 50.00 S/ 50.00 S/ 50.00 S/ 50.00 S/ 50.00 S/ 50.00 S/ 50.00
Contador S/ 150.00 S/ 150.00 S/ 150.00 S/ 150.00 S/ 150.00 S/ 150.00 S/ 150.00 S/ 150.00
Dominio y Hosting S/ 325.00 S/ 325.00 S/ 325.00 S/ 325.00 S/ 325.00 S/ 325.00 S/ 325.00 S/ 325.00
Software POS Comercial S/ 400.00 S/ 400.00 S/ 400.00 S/ 400.00 S/ 400.00 S/ 400.00 S/ 400.00 S/ 400.00
Alquiler VISA POS S/ 90.00 S/ 90.00 S/ 90.00 S/ 90.00 S/ 90.00 S/ 90.00 S/ 90.00 S/ 90.00
Comisión Tarjetas (4.5%) S/ 117.31 S/ 156.41 S/ 195.51 S/ 234.61 S/ 273.71 S/ 312.82 S/ 351.92 S/ 391.02
Alquiler (35 metros cuadrados) S/ 7,000.00 S/ 3,500.00 S/ 3,500.00 S/ 3,500.00 S/ 3,500.00 S/ 3,500.00 S/ 3,500.00 S/ 3,500.00 S/ 3,500.00

TOTAL GASTOS ADMINISTRAT S/. 7,000.30 S/. 11,475.31 S/. 11,514.41 S/. 11,553.51 S/. 11,592.61 S/. 11,631.71 S/. 11,670.82 S/. 11,709.92 S/. 11,749.02

TOTAL GASTOS ADMINISTRATIVOS (Sin IGV) S/ 11,305.63 S/ 11,338.77 S/ 11,371.91 S/ 11,405.04 S/ 11,438.18 S/ 11,471.32 S/ 11,504.46 S/ 11,537.59

GASTOS COMERCIALES Enero Febrero Marzo Abril Mayo Junio Julio Agosto

Publicidad S/ 1,000.00 S/ 300.00 S/ 300.00 S/ 300.00 S/ 300.00 S/ 300.00 S/ 300.00 S/ 300.00 S/ 300.00
Publicidad págada en Facebook (1%ventas) S/ 65.17 S/ 86.89 S/ 108.62 S/ 130.34 S/ 152.06 S/ 173.79 S/ 195.51 S/ 217.23

TOTAL GASTOS COMERCIALES S/ 1,000.00 S/ 365.17 S/ 386.89 S/ 408.62 S/ 430.34 S/ 452.06 S/ 473.79 S/ 495.51 S/ 517.23

TOTAL GASTOS COMERCIALES (SS/ 847.46 S/ 254.24 S/ 254.24 S/ 254.24 S/ 254.24 S/ 254.24 S/ 254.24 S/ 254.24 S/ 254.24

IMPUESTOS (18%) Mes 0 Enero Febrero Marzo Abril Mayo Junio Julio Agosto

Impuesto General a las Ventas (IGV)

Tasa de IGV
IGV - Ventas S/ - S/ 994.12 S/ 1,325.49 S/ 1,656.87 S/ 1,988.24 S/ 2,319.61 S/ 2,650.99 S/ 2,982.36 S/ 3,313.74

IGV - Compras (Crédito Fiscal) S/ 10,134.06 S/ 574.00 S/ 699.49 S/ 824.97 S/ 950.46 S/ 1,075.95 S/ 1,201.43 S/ 479.46 S/ 1,452.41
Gastos Pre-Operativos S/ - S/ - S/ - S/ - S/ - S/ - S/ - S/ - S/ -
Activos Fijos S/ 2,981.21 S/ - S/ - S/ - S/ - S/ - S/ - -S/ 847.46 S/ -
Gastos Operativos S/ - S/ 293.39 S/ 391.19 S/ 488.99 S/ 586.79 S/ 684.59 S/ 782.39 S/ 880.18 S/ 977.98
Gastos Administrativos S/ 7,000.30 S/ 169.67 S/ 175.64 S/ 181.60 S/ 187.57 S/ 193.53 S/ 199.50 S/ 205.46 S/ 211.43
Gastos Comerciales S/ 152.54 S/ 110.93 S/ 132.66 S/ 154.38 S/ 176.10 S/ 197.83 S/ 219.55 S/ 241.27 S/ 263.00

Saldo Neto -S/ 10,134.06 S/ 420.12 S/ 626.01 S/ 831.89 S/ 1,037.78 S/ 1,243.67 S/ 1,449.56 S/ 2,502.90 S/ 1,861.33
Saldo Acumulado (Crédito Fisca-S/ 10,134.06 -S/ 9,713.94 -S/ 9,087.93 -S/ 8,256.04 -S/ 7,218.26 -S/ 5,974.59 -S/ 4,525.03 -S/ 2,022.13 -S/ 160.80

EGRESOS IMPUESTO GENERAL A

S/ - S/ - S/ - S/ - S/ - S/ - S/ - S/ - S/ -

Mes 0 Enero Febrero Marzo Abril Mayo Junio Julio Agosto

Impuesto a la Renta (IR)

Metodo del Porcentaje del 1.5% S/ 82.84 S/ 110.46 S/ 138.07 S/ 165.69 S/ 193.30 S/ 220.92 S/ 248.53 S/ 276.14

SUMA DE IMPUESTOS S/ 82.84 S/ 110.46 S/ 138.07 S/ 165.69 S/ 193.30 S/ 220.92 S/ 248.53 S/ 276.14
 Setiembre Octubre Noviembre Diciembre AÑO 0 AÑO 1

100% 100% 100% 100% INGRESOS

AÑO 0 AÑO 1
S/. 21,723.38 S/. 21,723.38 S/. 21,723.38 S/. 21,723.38 TOTAL INGRESOS S/. 199,855.07

EGRESOS

Gastos pre-operativos S/ 14,165.00

S/ - S/ - S/ - S/ 1,000.00 Activos S/ 19,543.50
S/ 6,411.22 S/ 6,411.22 S/ 6,411.22 S/ 6,411.22 Gastos Operativos S/ - S/ 58,983.19
S/ 11,749.02 S/ 11,749.02 S/ 11,749.02 S/ 11,749.02 Gastos Administrativos S/ 7,000.30 S/ 139,893.39
S/ 517.23 S/ 517.23 S/ 517.23 S/ 517.23 Gastos Comercial S/ 1,000.00 S/ 5,598.55
S/ 2,137.47 S/ 2,137.47 S/ 2,137.47 S/ 2,984.93 Impuestos S/ - S/ 10,833.31
S/ -
S/ 20,814.95 S/ 20,814.95 S/ 20,814.95 S/ 22,662.40 TOTAL EGRESOS S/ 41,708.80 S/ 215,308.44

S/ 908.43 S/ 908.43 S/ 908.43 -S/ 939.03 FLUJO DE CAJA ECONOMICO -S/ 41,708.80 -S/ 15,453.37

-S/ 60,040.01 -S/ 59,131.58 -S/ 58,223.15 -S/ 59,162.17 FLUJO DE CAJA ECONÓMICO ACUMULADO -S/ 41,708.80 -S/ 57,162.17

TIR 46.39%
ROI 298.08%
COK 20.00%
VAN S/.71,034.24

AÑO 0 AÑO 1
Setiembre Octubre Noviembre Diciembre INGRESOS
100% 100% 100% 100%
S/ 682.67 S/ 682.67 S/ 682.67 S/ 682.67 Tinte raíz S/. 6,280.53
S/ 896.00 S/ 896.00 S/ 896.00 S/ 896.00 Tinte regular S/. 8,243.20
S/ 1,118.40 S/ 1,118.40 S/ 1,118.40 S/ 1,118.40 Mechas tradicionales S/. 10,289.28
S/ 1,770.67 S/ 1,770.67 S/ 1,770.67 S/ 1,770.67 Mechas balayage S/. 16,290.13
S/ 1,344.00 S/ 1,344.00 S/ 1,344.00 S/ 1,344.00 Iluminación S/. 12,364.80
S/ 581.17 S/ 581.17 S/ 581.17 S/ 581.17 Otros servicios S/. 5,346.79
S/ 6,392.91 S/ 6,392.91 S/ 6,392.91 S/ 6,392.91 Total Color S/. 58,814.74

S/ 526.22 S/ 526.22 S/ 526.22 S/ 526.22 Tratamiento 505 Redken S/. 4,841.24

S/ 480.00 S/ 480.00 S/ 480.00 S/ 480.00 Tratamiento Moroccanoil S/. 4,416.00
S/ 100.62 S/ 100.62 S/ 100.62 S/ 100.62 Otros servicios S/. 925.72
S/ 1,106.84 S/ 1,106.84 S/ 1,106.84 S/ 1,106.84 Total Tratamientos S/. 10,182.97

S/ 201.60 S/ 201.60 S/ 201.60 S/ 201.60 Cepillado S/. 1,854.72

S/ 268.80 S/ 268.80 S/ 268.80 S/ 268.80 Planchado S/. 2,472.96
S/ 340.48 S/ 340.48 S/ 340.48 S/ 340.48 Corte S/. 3,132.42
S/ 492.80 S/ 492.80 S/ 492.80 S/ 492.80 Peinado S/. 4,533.76
S/ 130.37 S/ 130.37 S/ 130.37 S/ 130.37 Otros servicios S/. 1,199.39
S/ 1,434.05 S/ 1,434.05 S/ 1,434.05 S/ 1,434.05 Total Peinados S/. 13,193.24

S/ 1,013.33 S/ 1,013.33 S/ 1,013.33 S/ 1,013.33 Alisado brailero Baor S/. 9,322.67

S/ 1,066.67 S/ 1,066.67 S/ 1,066.67 S/ 1,066.67 Botox Capilar Baor S/. 9,813.33
S/ 1,776.00 S/ 1,776.00 S/ 1,776.00 S/ 1,776.00 Laceado japonés S/. 16,339.20
S/ 717.33 S/ 717.33 S/ 717.33 S/ 717.33 Botox Orgánico S/. 6,599.47
S/ 1,197.33 S/ 1,197.33 S/ 1,197.33 S/ 1,197.33 Laceado orgánico S/. 11,015.47
S/ 577.07 S/ 577.07 S/ 577.07 S/ 577.07 Otros servicios S/. 5,309.01
S/ 6,347.73 S/ 6,347.73 S/ 6,347.73 S/ 6,347.73 Total Laceados S/. 58,399.15

S/ 456.00 S/ 456.00 S/ 456.00 S/ 456.00 Manicure OPI S/. 4,195.20

S/ 1,076.67 S/ 1,076.67 S/ 1,076.67 S/ 1,076.67 Manicure Gel S/. 9,905.33
S/ 776.89 S/ 776.89 S/ 776.89 S/ 776.89 Pedicure OPI S/. 7,147.38
S/ 1,583.33 S/ 1,583.33 S/ 1,583.33 S/ 1,583.33 Pedicure Gel S/. 14,566.67
S/ 1,963.33 S/ 1,963.33 S/ 1,963.33 S/ 1,963.33 Uñas acrílicas - Gel - Acrigel S/. 18,062.67
S/ 585.62 S/ 585.62 S/ 585.62 S/ 585.62 Otros servicios S/. 5,387.72
S/ 6,441.84 S/ 6,441.84 S/ 6,441.84 S/ 6,441.84 Total Manos y Pies S/. 59,264.97

S/. 21,723.38 S/. 21,723.38 S/. 21,723.38 S/. 21,723.38 TOTAL VENTAS S/. 199,855.07

S/. 21,723.38 S/. 21,723.38 S/. 21,723.38 S/. 21,723.38 TOTAL INGRESOS S/. 199,855.07
Setiembre Octubre Noviembre Diciembre
 S/0.00 S/0.00 S/0.00 S/0.00

S/ - S/ - S/ - S/ 847.46

Setiembre Octubre Noviembre Diciembre

S/ 273.07 S/ 273.07 S/ 273.07 S/ 273.07

S/ 358.40 S/ 358.40 S/ 358.40 S/ 358.40
S/ 447.36 S/ 447.36 S/ 447.36 S/ 447.36
S/ 708.27 S/ 708.27 S/ 708.27 S/ 708.27
S/ 537.60 S/ 537.60 S/ 537.60 S/ 537.60
S/ 232.47 S/ 232.47 S/ 232.47 S/ 232.47
S/ 2,557.16 S/ 2,557.16 S/ 2,557.16 S/ 2,557.16

S/ 210.49 S/ 210.49 S/ 210.49 S/ 210.49

S/ 192.00 S/ 192.00 S/ 192.00 S/ 192.00
S/ 40.25 S/ 40.25 S/ 40.25 S/ 40.25
S/ 442.74 S/ 442.74 S/ 442.74 S/ 442.74

S/ 40.32 S/ 40.32 S/ 40.32 S/ 40.32

S/ 53.76 S/ 53.76 S/ 53.76 S/ 53.76
S/ 68.10 S/ 68.10 S/ 68.10 S/ 68.10
S/ 98.56 S/ 98.56 S/ 98.56 S/ 98.56
S/ 26.07 S/ 26.07 S/ 26.07 S/ 26.07
S/ 286.81 S/ 286.81 S/ 286.81 S/ 286.81

S/ 344.53 S/ 344.53 S/ 344.53 S/ 344.53

S/ 362.67 S/ 362.67 S/ 362.67 S/ 362.67
S/ 603.84 S/ 603.84 S/ 603.84 S/ 603.84
S/ 243.89 S/ 243.89 S/ 243.89 S/ 243.89
S/ 407.09 S/ 407.09 S/ 407.09 S/ 407.09
S/ 196.20 S/ 196.20 S/ 196.20 S/ 196.20
S/ 2,158.23 S/ 2,158.23 S/ 2,158.23 S/ 2,158.23

S/ 68.40 S/ 68.40 S/ 68.40 S/ 68.40

S/ 161.50 S/ 161.50 S/ 161.50 S/ 161.50
S/ 116.53 S/ 116.53 S/ 116.53 S/ 116.53
S/ 237.50 S/ 237.50 S/ 237.50 S/ 237.50
S/ 294.50 S/ 294.50 S/ 294.50 S/ 294.50
S/ 87.84 S/ 87.84 S/ 87.84 S/ 87.84
S/ 966.28 S/ 966.28 S/ 966.28 S/ 966.28

S/. 6,411.22 S/. 6,411.22 S/. 6,411.22 S/. 6,411.22

6,411.22 6,411.22 6,411.22 6,411.22

5,433.23 5,433.23 5,433.23 5,433.23

Setiembre Octubre Noviembre Diciembre

S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00
S/ 1,944.00 S/ 1,944.00 S/ 1,944.00 S/ 1,944.00
S/ 1,944.00 S/ 1,944.00 S/ 1,944.00 S/ 1,944.00
S/ 300.00 S/ 300.00 S/ 300.00 S/ 300.00
S/ 155.00 S/ 155.00 S/ 155.00 S/ 155.00
S/ 50.00 S/ 50.00 S/ 50.00 S/ 50.00
S/ 150.00 S/ 150.00 S/ 150.00 S/ 150.00
S/ 325.00 S/ 325.00 S/ 325.00 S/ 325.00
S/ 400.00 S/ 400.00 S/ 400.00 S/ 400.00
S/ 90.00 S/ 90.00 S/ 90.00 S/ 90.00
S/ 391.02 S/ 391.02 S/ 391.02 S/ 391.02
S/ 3,500.00 S/ 3,500.00 S/ 3,500.00 S/ 3,500.00

S/. 11,749.02 S/. 11,749.02 S/. 11,749.02 S/. 11,749.02

S/ 11,537.59 S/ 11,537.59 S/ 11,537.59 S/ 11,537.59

Setiembre Octubre Noviembre Diciembre

S/ 300.00 S/ 300.00 S/ 300.00 S/ 300.00

S/ 217.23 S/ 217.23 S/ 217.23 S/ 217.23

S/ 517.23 S/ 517.23 S/ 517.23 S/ 517.23

S/ 254.24 S/ 254.24 S/ 254.24 S/ 254.24

Setiembre Octubre Noviembre Diciembre

S/ 3,313.74 S/ 3,313.74 S/ 3,313.74 S/ 3,313.74

S/ 1,452.41 S/ 1,452.41 S/ 1,452.41 S/ 604.95

S/ - S/ - S/ - S/ -
S/ - S/ - S/ - -S/ 847.46
S/ 977.98 S/ 977.98 S/ 977.98 S/ 977.98
S/ 211.43 S/ 211.43 S/ 211.43 S/ 211.43
S/ 263.00 S/ 263.00 S/ 263.00 S/ 263.00

S/ 1,861.33 S/ 1,861.33 S/ 1,861.33 S/ 2,708.79

S/ 1,700.53 S/ 3,561.86 S/ 5,423.19 S/ 8,131.98

S/ 1,861.33 S/ 1,861.33 S/ 1,861.33 S/ 2,708.79

Setiembre Octubre Noviembre Diciembre

S/ 276.14 S/ 276.14 S/ 276.14 S/ 276.14

S/ 2,137.47 S/ 2,137.47 S/ 2,137.47 S/ 2,984.93

 AÑO 2 AÑO 3 AÑO 4 AÑO 5

0% 0% 0% 0%
AÑO 2 AÑO 3 AÑO 4 AÑO 5
S/. 260,680.52 S/. 260,680.52 S/. 260,680.52 S/. 260,680.52

S/ 58,983.19 S/ 58,983.19 S/ 58,983.19 S/ 58,983.19

S/ 139,893.39 S/ 139,893.39 S/ 139,893.39 S/ 139,893.39
S/ 5,598.55 S/ 5,598.55 S/ 5,598.55 S/ 5,598.55
S/ 10,833.31 S/ 10,833.31 S/ 10,833.31 S/ 10,833.31

S/ 215,308.44 S/ 215,308.44 S/ 215,308.44 S/ 215,308.44

S/ 45,372.09 S/ 45,372.09 S/ 45,372.09 S/ 45,372.09

-S/ 11,790.09 S/ 33,582.00 S/ 78,954.08 S/ 124,326.17

0% 0% 0% 0%
AÑO 2 AÑO 3 AÑO 4 AÑO 5
 S/.8,192 S/.8,192.00 S/.8,192.00 S/.8,192.00
S/.10,752 S/.10,752.00 S/.10,752.00 S/.10,752.00
S/.13,421 S/.13,420.80 S/.13,420.80 S/.13,420.80
S/.21,248 S/.21,248.00 S/.21,248.00 S/.21,248.00
S/.16,128 S/.16,128.00 S/.16,128.00 S/.16,128.00
S/.6,974 S/.6,974.08 S/.6,974.08 S/.6,974.08
S/. 76,714.88 S/. 76,714.88 S/. 76,714.88 S/. 76,714.88

S/.6,315 S/.6,314.67 S/.6,314.67 S/.6,314.67

S/.5,760 S/.5,760.00 S/.5,760.00 S/.5,760.00
S/.1,207 S/.1,207.47 S/.1,207.47 S/.1,207.47
S/. 13,282.13 S/. 13,282.13 S/. 13,282.13 S/. 13,282.13

S/.2,419 S/.2,419.20 S/.2,419.20 S/.2,419.20

S/.3,226 S/.3,225.60 S/.3,225.60 S/.3,225.60
S/.4,086 S/.4,085.76 S/.4,085.76 S/.4,085.76
S/.5,914 S/.5,913.60 S/.5,913.60 S/.5,913.60
S/.1,564 S/.1,564.42 S/.1,564.42 S/.1,564.42
S/. 17,208.58 S/. 17,208.58 S/. 17,208.58 S/. 17,208.58

S/.12,160 S/.12,160.00 S/.12,160.00 S/.12,160.00

S/.12,800 S/.12,800.00 S/.12,800.00 S/.12,800.00
S/.21,312 S/.21,312.00 S/.21,312.00 S/.21,312.00
S/.8,608 S/.8,608.00 S/.8,608.00 S/.8,608.00
S/.14,368 S/.14,368.00 S/.14,368.00 S/.14,368.00
S/.6,925 S/.6,924.80 S/.6,924.80 S/.6,924.80
S/. 76,172.80 S/. 76,172.80 S/. 76,172.80 S/. 76,172.80

S/.5,472 S/.5,472.00 S/.5,472.00 S/.5,472.00

S/.12,920 S/.12,920.00 S/.12,920.00 S/.12,920.00
S/.9,323 S/.9,322.67 S/.9,322.67 S/.9,322.67
S/.19,000 S/.19,000.00 S/.19,000.00 S/.19,000.00
S/.23,560 S/.23,560.00 S/.23,560.00 S/.23,560.00
S/.7,027 S/.7,027.47 S/.7,027.47 S/.7,027.47
S/. 77,302.13 S/. 77,302.13 S/. 77,302.13 S/. 77,302.13

S/. 260,680.52 S/. 260,680.52 S/. 260,680.52 S/. 260,680.52

S/. 260,680.52 S/. 260,680.52 S/. 260,680.52 S/. 260,680.52

 VENTA MENSUAL
VENTAS 100% CAPACIDAD
Capacidad 30% 40% 50% 60% 70% 80% 90% 100% 100% 100% 100% 100%
Cantidad de servicios por Cantidad de Precio Ingreso Tipo de
Sección Trabajador Tipo de Servicio Porcentaje de Sección Servicios Sección Servicios / Mes Mes 01 Mes 02 Mes 03 Mes 04 Mes 05 Mes 06 Mes 07 Mes 08 Mes 09 Mes 10 Mes 11 Mes 12
mes por tipo de servicio servicios por mes Promedio Mensual Servicio
Tinte raíz 6 S/ 106.67 S/ 682.67 Tinte raíz S/. 204.80 S/. 273.07 S/. 341.33 S/. 409.60 S/. 477.87 S/. 546.13 S/. 614.40 S/. 682.67 S/. 682.67 S/. 682.67 S/. 682.67 S/. 682.67
Tinte regular 6 S/ 140.00 S/ 896.00 Tinte regular S/. 268.80 S/. 358.40 S/. 448.00 S/. 537.60 S/. 627.20 S/. 716.80 S/. 806.40 S/. 896.00 S/. 896.00 S/. 896.00 S/. 896.00 S/. 896.00
Mechas tradicionales 6 S/ 174.75 S/ 1,118.40 Mechas tradicionales S/. 335.52 S/. 447.36 S/. 559.20 S/. 671.04 S/. 782.88 S/. 894.72 S/.1,006.56 S/.1,118.40 S/. 1,118.40 S/.1,118.40 S/.1,118.40 S/.1,118.40
Color 30% 38 Color S/. 531.20 S/. 708.27 S/. 885.33 S/. 1,062.40 S/. 1,239.47 S/.1,416.53 S/.1,593.60 S/.1,770.67 S/. 1,770.67 S/.1,770.67 S/.1,770.67 S/.1,770.67
Mechas balayage 6 S/ 276.67 S/ 1,770.67 Mechas balayage
Iluminación 6 S/ 210.00 S/ 1,344.00 Iluminación S/. 403.20 S/. 537.60 S/. 672.00 S/. 806.40 S/. 940.80 S/.1,075.20 S/.1,209.60 S/.1,344.00 S/. 1,344.00 S/.1,344.00 S/.1,344.00 S/.1,344.00
Otros servicios 6 S/ 181.62 S/ 581.17 Otros servicios S/. 174.35 S/. 232.47 S/. 290.59 S/. 348.70 S/. 406.82 S/. 464.94 S/. 523.06 S/. 581.17 S/. 581.17 S/. 581.17 S/. 581.17 S/. 581.17
Tratamiento 505 Redken 4 S/ 123.33 S/ 526.22 Tratamiento 505 Redken S/. 157.87 S/. 210.49 S/. 263.11 S/. 315.73 S/. 368.36 S/. 420.98 S/. 473.60 S/. 526.22 S/. 526.22 S/. 526.22 S/. 526.22 S/. 526.22
Tratamientos 10% 13 Tratamiento Moroccanoil 4 S/ 112.50 S/ 480.00 Tratamientos Tratamiento Moroccanoil S/. 144.00 S/. 192.00 S/. 240.00 S/. 288.00 S/. 336.00 S/. 384.00 S/. 432.00 S/. 480.00 S/. 480.00 S/. 480.00 S/. 480.00 S/. 480.00
Otros servicios 4 S/ 117.92 S/ 100.62 Otros servicios S/. 30.19 S/. 40.25 S/. 50.31 S/. 60.37 S/. 70.44 S/. 80.50 S/. 90.56 S/. 100.62 S/. 100.62 S/. 100.62 S/. 100.62 S/. 100.62
Cepillado 9 S/ 22.50 S/ 201.60 Cepillado S/. 60.48 S/. 80.64 S/. 100.80 S/. 120.96 S/. 141.12 S/. 161.28 S/. 181.44 S/. 201.60 S/. 201.60 S/. 201.60 S/. 201.60 S/. 201.60
Haircare Estilista Haircare
Planchado 9 S/ 30.00 S/ 268.80 Planchado S/. 80.64 S/. 107.52 S/. 134.40 S/. 161.28 S/. 188.16 S/. 215.04 S/. 241.92 S/. 268.80 S/. 268.80 S/. 268.80 S/. 268.80 S/. 268.80
Peinados 35% 45 Corte 9 S/ 38.00 S/ 340.48 Peinados Corte S/. 102.14 S/. 136.19 S/. 170.24 S/. 204.29 S/. 238.34 S/. 272.38 S/. 306.43 S/. 340.48 S/. 340.48 S/. 340.48 S/. 340.48 S/. 340.48
Peinado 9 S/ 55.00 S/ 492.80 Peinado S/. 147.84 S/. 197.12 S/. 246.40 S/. 295.68 S/. 344.96 S/. 394.24 S/. 443.52 S/. 492.80 S/. 492.80 S/. 492.80 S/. 492.80 S/. 492.80
Otros servicios 9 S/ 36.38 S/ 130.37 Otros servicios S/. 39.11 S/. 52.15 S/. 65.18 S/. 78.22 S/. 91.26 S/. 104.29 S/. 117.33 S/. 130.37 S/. 130.37 S/. 130.37 S/. 130.37 S/. 130.37
Alisado brailero Baor 5 S/ 190.00 S/ 1,013.33 Alisado brailero Baor S/. 304.00 S/. 405.33 S/. 506.67 S/. 608.00 S/. 709.33 S/. 810.67 S/. 912.00 S/.1,013.33 S/. 1,013.33 S/.1,013.33 S/.1,013.33 S/.1,013.33
Botox Capilar Baor 5 S/ 200.00 S/ 1,066.67 Botox Capilar Baor S/. 320.00 S/. 426.67 S/. 533.33 S/. 640.00 S/. 746.67 S/. 853.33 S/. 960.00 S/.1,066.67 S/. 1,066.67 S/.1,066.67 S/.1,066.67 S/.1,066.67
Laceado japonés 5 S/ 333.00 S/ 1,776.00 Laceado japonés S/. 532.80 S/. 710.40 S/. 888.00 S/. 1,065.60 S/. 1,243.20 S/.1,420.80 S/.1,598.40 S/.1,776.00 S/. 1,776.00 S/.1,776.00 S/.1,776.00 S/.1,776.00
Laceados 25% 32 Laceados S/. 215.20 S/. 286.93 S/. 358.67 S/. 430.40 S/. 502.13 S/. 573.87 S/. 645.60 S/. 717.33 S/. 717.33 S/. 717.33 S/. 717.33 S/. 717.33
Botox Orgánico 5 S/ 134.50 S/ 717.33 Botox Orgánico
Laceado orgánico 5 S/ 224.50 S/ 1,197.33 Laceado orgánico S/. 359.20 S/. 478.93 S/. 598.67 S/. 718.40 S/. 838.13 S/. 957.87 S/.1,077.60 S/.1,197.33 S/. 1,197.33 S/.1,197.33 S/.1,197.33 S/.1,197.33
Otros servicios 5 S/ 216.40 S/ 577.07 Otros servicios S/. 173.12 S/. 230.83 S/. 288.53 S/. 346.24 S/. 403.95 S/. 461.65 S/. 519.36 S/. 577.07 S/. 577.07 S/. 577.07 S/. 577.07 S/. 577.07
Manicure OPI 25 S/ 18.00 S/ 456.00 Manicure OPI S/. 136.80 S/. 182.40 S/. 228.00 S/. 273.60 S/. 319.20 S/. 364.80 S/. 410.40 S/. 456.00 S/. 456.00 S/. 456.00 S/. 456.00 S/. 456.00
Manicure Gel 25 S/ 42.50 S/ 1,076.67 Manicure Gel S/. 323.00 S/. 430.67 S/. 538.33 S/. 646.00 S/. 753.67 S/. 861.33 S/. 969.00 S/.1,076.67 S/. 1,076.67 S/.1,076.67 S/.1,076.67 S/.1,076.67
Manicurista/ Pedicure OPI 25 S/ 30.67 S/ 776.89 Pedicure OPI S/. 233.07 S/. 310.76 S/. 388.44 S/. 466.13 S/. 543.82 S/. 621.51 S/. 699.20 S/. 776.89 S/. 776.89 S/. 776.89 S/. 776.89 S/. 776.89
Bodycare Manos y Pies 100% 152 Bodycare Manos y Pies S/. 475.00 S/. 633.33 S/. 791.67 S/. 950.00 S/. 1,108.33 S/.1,266.67 S/.1,425.00 S/.1,583.33 S/. 1,583.33 S/.1,583.33 S/.1,583.33 S/.1,583.33
Pedicurista Pedicure Gel 25 S/ 62.50 S/ 1,583.33 Pedicure Gel
Uñas acrílicas - Gel -
25 S/ 77.50 S/ 1,963.33 Uñas acrílicas - Gel - Acrigel S/. 589.00 S/. 785.33 S/. 981.67 S/. 1,178.00 S/. 1,374.33 S/.1,570.67 S/.1,767.00 S/.1,963.33 S/. 1,963.33 S/.1,963.33 S/.1,963.33 S/.1,963.33
Acrigel
Otros servicios 25 S/ 46.23 S/ 585.62 Otros servicios S/. 175.69 S/. 234.25 S/. 292.81 S/. 351.37 S/. 409.94 S/. 468.50 S/. 527.06 S/. 585.62 S/. 585.62 S/. 585.62 S/. 585.62 S/. 585.62
Venta Total 100% Capacidad S/ 21,723.38

Semana Semana
Estilista Cantidad Total de Manicurista Cantidad Total de
Servicios Servicios
Venta diaria de Lunes a Venta diaria de Lunes
5 6
Viernes a Viernes
Venta Total de Lunes a Venta Total de Lunes
25 30
Viernes a Viernes
Venta de Sábado 7 Venta de Sábado 8
Servicios a la semana 32 Servicios a la semana 38

Mes Mes
Servicios o prestaciones al 128 Servicios o 152
mes prestaciones al mes
Pedido
Los servicios principales serán: Manicure, Pedicure, Corte de Cabello, Tintes, Tratamientos Capi
cliente:

Sección Tipo de Servicio Servicio Precio Promedio Angel's Nails Montalvo

Tinte raíz S/. 106.67 S/. 70.00
Tinte regular S/. 140.00 S/. 140.00
Mechas
S/. 200.00 S/. 180.00
Color tradicionales S/. 174.75
Mechas balayage S/. 276.67 S/. 250.00 S/. 230.00
Iluminación S/. 210.00 S/. 180.00 S/. 150.00
Otros Servicios
Tratamiento 505
S/. 100.00
Redken S/. 123.33
Tratamientos Tratamiento
S/. 100.00
Moroccanoil S/. 112.50
Otros Servicios
Haircare Cepillado S/. 22.50 S/. 20.00
Planchado S/. 30.00 S/. 20.00
Peinados Corte S/. 38.00 S/. 25.00 S/. 50.00
Peinado S/. 55.00 S/. 30.00 S/. 80.00
Otros Servicios
Alisado brailero
S/. 200.00
Baor S/. 190.00
Botox Capilar
S/. 200.00 S/. 200.00
Baor S/. 200.00
Laceados
Laceado japonés S/. 333.00 S/. 350.00 S/. 400.00
Botox Orgánico S/. 134.50
Laceado orgánico S/. 224.50 S/. 250.00
Otros Servicios
Manicure OPI S/. 18.00 S/. 15.00
Manicure Gel S/. 42.50 S/. 40.00
Pedicure OPI S/. 30.67 S/. 25.00
Bodycare Manos y pies Pedicure Gel S/. 62.50 S/. 55.00
Uñas acrílicas -
S/. 75.00
Gel - Acrigel S/. 77.50
Otros Servicios
o, Tintes, Tratamientos Capilares y otros relacionados.

Jaimez
Marco Aldany SOHO Color
Peluqueria
S/. 125.00 S/. 125.00

S/. 200.00 S/. 119.00

S/. 350.00
S/. 300.00

S/. 120.00 S/. 150.00

S/. 125.00

S/. 25.00
S/. 40.00
S/. 39.00

S/. 180.00

S/. 249.00
S/. 150.00 S/. 119.00
S/. 199.00

S/. 19.00 S/. 20.00

S/. 40.00 S/. 50.00 S/. 40.00
S/. 37.00 S/. 30.00
S/. 70.00
S/. 80.00
Sección Tipo de Servicio

Color

Tratamientos

Haircare
Peinados

Laceados

Bodycare Manos y pies

 COSTO MENSUAL PO
Costo como Porcentaje del Ingreso Costo como Porcentaje del Ingreso
Servicio
(Insumos Premium) (Consumos normales)
Tinte raíz
Tinte regular
Mechas tradicionales
40% 18%
Mechas balayage
Iluminación
Otros Servicios
Tratamiento 505 Redken
40% 18% Tratamiento Moroccanoil
Otros Servicios
Cepillado
Planchado
20% 20% Corte
Peinado
Otros Servicios
Alisado brailero Baor
Botox Capilar Baor
Laceado japonés
34% 34%
Botox Orgánico
Laceado orgánico
Otros Servicios
Manicure OPI
Manicure Gel
Pedicure OPI
15% 10% Pedicure Gel
Uñas acrílicas - Gel - Acrigel
Otros Servicios
COSTO MENSUAL POR SERVICIO

Costo 100% Capacidad Mes 01 Mes 02 Mes 03 Mes 04 Mes 05 Mes 06

S/. 273.07 S/. 81.92 S/. 109.23 S/. 136.53 S/. 163.84 S/. 191.15 S/. 218.45
S/. 358.40 S/. 107.52 S/. 143.36 S/. 179.20 S/. 215.04 S/. 250.88 S/. 286.72
S/. 447.36 S/. 134.21 S/. 178.94 S/. 223.68 S/. 268.42 S/. 313.15 S/. 357.89
S/. 708.27 S/. 212.48 S/. 283.31 S/. 354.13 S/. 424.96 S/. 495.79 S/. 566.61
S/. 537.60 S/. 161.28 S/. 215.04 S/. 268.80 S/. 322.56 S/. 376.32 S/. 430.08
S/. 232.47 S/. 69.74 S/. 92.99 S/. 116.23 S/. 139.48 S/. 162.73 S/. 185.98
S/. 210.49 S/. 63.15 S/. 84.20 S/. 105.24 S/. 126.29 S/. 147.34 S/. 168.39
S/. 192.00 S/. 57.60 S/. 76.80 S/. 96.00 S/. 115.20 S/. 134.40 S/. 153.60
S/. 40.25 S/. 12.07 S/. 16.10 S/. 20.12 S/. 24.15 S/. 28.17 S/. 32.20
S/. 40.32 S/. 12.10 S/. 16.13 S/. 20.16 S/. 24.19 S/. 28.22 S/. 32.26
S/. 53.76 S/. 16.13 S/. 21.50 S/. 26.88 S/. 32.26 S/. 37.63 S/. 43.01
S/. 68.10 S/. 20.43 S/. 27.24 S/. 34.05 S/. 40.86 S/. 47.67 S/. 54.48
S/. 98.56 S/. 29.57 S/. 39.42 S/. 49.28 S/. 59.14 S/. 68.99 S/. 78.85
S/. 26.07 S/. 7.82 S/. 10.43 S/. 13.04 S/. 15.64 S/. 18.25 S/. 20.86
S/. 344.53 S/. 103.36 S/. 137.81 S/. 172.27 S/. 206.72 S/. 241.17 S/. 275.63
S/. 362.67 S/. 108.80 S/. 145.07 S/. 181.33 S/. 217.60 S/. 253.87 S/. 290.13
S/. 603.84 S/. 181.15 S/. 241.54 S/. 301.92 S/. 362.30 S/. 422.69 S/. 483.07
S/. 243.89 S/. 73.17 S/. 97.56 S/. 121.95 S/. 146.34 S/. 170.73 S/. 195.11
S/. 407.09 S/. 122.13 S/. 162.84 S/. 203.55 S/. 244.26 S/. 284.97 S/. 325.67
S/. 196.20 S/. 58.86 S/. 78.48 S/. 98.10 S/. 117.72 S/. 137.34 S/. 156.96
S/. 68.40 S/. 20.52 S/. 27.36 S/. 34.20 S/. 41.04 S/. 47.88 S/. 54.72
S/. 161.50 S/. 48.45 S/. 64.60 S/. 80.75 S/. 96.90 S/. 113.05 S/. 129.20
S/. 116.53 S/. 34.96 S/. 46.61 S/. 58.27 S/. 69.92 S/. 81.57 S/. 93.23
S/. 237.50 S/. 71.25 S/. 95.00 S/. 118.75 S/. 142.50 S/. 166.25 S/. 190.00
S/. 294.50 S/. 88.35 S/. 117.80 S/. 147.25 S/. 176.70 S/. 206.15 S/. 235.60
S/. 87.84 S/. 26.35 S/. 35.14 S/. 43.92 S/. 52.71 S/. 61.49 S/. 70.27
 Mes 07 Mes 08 Mes 09 Mes 10 Mes 11 Mes 12
S/. 245.76 S/. 273.07 S/. 273.07 S/. 273.07 S/. 273.07 S/. 273.07
S/. 322.56 S/. 358.40 S/. 358.40 S/. 358.40 S/. 358.40 S/. 358.40
S/. 402.62 S/. 447.36 S/. 447.36 S/. 447.36 S/. 447.36 S/. 447.36
S/. 637.44 S/. 708.27 S/. 708.27 S/. 708.27 S/. 708.27 S/. 708.27
S/. 483.84 S/. 537.60 S/. 537.60 S/. 537.60 S/. 537.60 S/. 537.60
S/. 209.22 S/. 232.47 S/. 232.47 S/. 232.47 S/. 232.47 S/. 232.47
S/. 189.44 S/. 210.49 S/. 210.49 S/. 210.49 S/. 210.49 S/. 210.49
S/. 172.80 S/. 192.00 S/. 192.00 S/. 192.00 S/. 192.00 S/. 192.00
S/. 36.22 S/. 40.25 S/. 40.25 S/. 40.25 S/. 40.25 S/. 40.25
S/. 36.29 S/. 40.32 S/. 40.32 S/. 40.32 S/. 40.32 S/. 40.32
S/. 48.38 S/. 53.76 S/. 53.76 S/. 53.76 S/. 53.76 S/. 53.76
S/. 61.29 S/. 68.10 S/. 68.10 S/. 68.10 S/. 68.10 S/. 68.10
S/. 88.70 S/. 98.56 S/. 98.56 S/. 98.56 S/. 98.56 S/. 98.56
S/. 23.47 S/. 26.07 S/. 26.07 S/. 26.07 S/. 26.07 S/. 26.07
S/. 310.08 S/. 344.53 S/. 344.53 S/. 344.53 S/. 344.53 S/. 344.53
S/. 326.40 S/. 362.67 S/. 362.67 S/. 362.67 S/. 362.67 S/. 362.67
S/. 543.46 S/. 603.84 S/. 603.84 S/. 603.84 S/. 603.84 S/. 603.84
S/. 219.50 S/. 243.89 S/. 243.89 S/. 243.89 S/. 243.89 S/. 243.89
S/. 366.38 S/. 407.09 S/. 407.09 S/. 407.09 S/. 407.09 S/. 407.09
S/. 176.58 S/. 196.20 S/. 196.20 S/. 196.20 S/. 196.20 S/. 196.20
S/. 61.56 S/. 68.40 S/. 68.40 S/. 68.40 S/. 68.40 S/. 68.40
S/. 145.35 S/. 161.50 S/. 161.50 S/. 161.50 S/. 161.50 S/. 161.50
S/. 104.88 S/. 116.53 S/. 116.53 S/. 116.53 S/. 116.53 S/. 116.53
S/. 213.75 S/. 237.50 S/. 237.50 S/. 237.50 S/. 237.50 S/. 237.50
S/. 265.05 S/. 294.50 S/. 294.50 S/. 294.50 S/. 294.50 S/. 294.50
S/. 79.06 S/. 87.84 S/. 87.84 S/. 87.84 S/. 87.84 S/. 87.84