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Comercializadora de Calzado Nico Programa de Inversión CONCEPTO DE INVERSION

Terreno Obra Civil Maquinaria Mobiliario y Equipo Equipo de Reparto SUBTOTAL

UNIDAD DE MEDIDA M2 Construcción Lote Pza.

PRECIO UNITARIO $

CANTIDAD

INVERSION FIJA 1 1 $123,000.00 1 1

$22,187.32 $90,000.00

INVERSION DIFERIDA Capacitación Asistencia Técnica Estudio de mercado Otros estudios Puesta en marcha Otros SUBTOTAL

Materia prima, insumos Mano de Obra Servicios Otros SUBTOTAL TOTAL $ TOTAL %

Servicio

1

$20,000.00

Servicio

1

$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 Distribución Mano de obra Inventarios Gastos de envío Servicios Otros Gastos de operación Gtos. de admón. Gtos. de Comercialización 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

1

2

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

3

4

5

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

1

2

3

4

5

$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

8

9

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

8

9

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 Distribución/fijos 1 CONCEPTO Energía Eléctrica Telefonos e internet Agua Papelería Impresos Artículos 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/Año ENTRADAS (+) Recursos

Ventas Otros ingresos TOTAL ENTRADAS SALIDAS (-) Inversiones

INAES Solicitante Otros

$0.00

1

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 producción, administración y ventas ISR PTU TOTAL SALIDAS Flujo N.E.

PROYECCION DEL FLUJO NETO DE FECTIVO 3 4

5

6

7

8

$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

9

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

AÑO

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 DECISIÓN

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 años una ganancia ext

de los 5 años 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 Relación Costo Beneficio

Año Relación beneficio/costo Entradas/salidas

1

2

3

$1.17

$1.18

$1.20

4

5

6

7

8

9

$1.26

$1.29

$1.31

$1.34

$1.36

$1.39

10 $1.42

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

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

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

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

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

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

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

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

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

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

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

Comercializadora de calzado Nico Metas Meta/año Volúmen de ventas (pares zápatos) 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