1 INVERSION

2 FINANCIAMIENTO
3 AMORTIZACION
4 INGRESO POR VENTAS
5 PLANILLA DE EMPLEADOS
6 GASTOS INDIRECTOS
7 DEPRECIACION
8 PRESUPUESTO DE GASTOS
9 ESTADO GANANCIAS Y PERDIDAS
10 10 BALANCE GENERAL
11 11 FLUJO DE CAJA ECON FINANC
12 12 VAN TIR VANF TIRF
13 13 COSTO BENEFICIO
14 14 PUNTO DE EQUILIBRIO
15 15 PRINCIPALES RATIOS
16 16 CUADROS DE RATIOS
17 17 INDICE DE RENTABILIDAD
18 18 ELABORACIÓN PRECIO
 ESTRUCTURA DE LA INVERSION DE UNA LAVANDERIA LAVATELLI - SURCO

RUBRO VALOR UNITARIO CANT. UNID. COSTO TOTAL

I. ACTIVO FIJO
A. TANGIBLES
Maquinaria y/o Equipos S/. 15,794.00
Lavadora S/. 2,500.00 2 Unidad S/. 5,000.00
Secadora S/. 4,000.00 2 Unidad S/. 8,000.00
Planchadores S/. 350.00 2 Unidad S/. 700.00
Computadora S/. 1,500.00 1 Unidad S/. 1,500.00
Detergente Sapolio S/. 65.00 1 saco S/. 65.00
Lejia S/. 65.00 1 galon S/. 65.00
Suavizantes S/. 22.00 1 galon S/. 22.00
Jabon de ropa S/. 2.50 12 unidad S/. 30.00
Bolsas S/. 7.00 5 juegos S/. 35.00
Aromatizantes S/. 25.00 2 unidad S/. 50.00
Canastas S/. 15.00 6 unidad S/. 90.00
Tinas S/. 25.00 6 unidad S/. 150.00
Colgadores S/. 11.00 3 unidad S/. 33.00
Uniformes S/. 15.00 2 unidad S/. 30.00
Recogedor S/. 8.00 3 unidad S/. 24.00
Escoba S/. 12.00 1 unidad S/. 12.00
Trapeador S/. 3.50 1 unidad S/. 3.50

Muebles y enseres S/. 750.00

Escritorio S/. 550.00 1 Unidad S/. 550.00
Silla Ejecutiva S/. 150.00 1 Unidad S/. 150.00
Sillas de espera S/. 25.00 2 Unidad S/. 50.00

Otros S/. 225.00

Extintor 150 1 Unidad S/. 150.00
Botiquin 50 1 Unidad S/. 50.00
Catalogo de Tintoreria 25 1 Unidad S/. 25.00
TOTAL TANGIBLES S/. 16,769.00

B. INTANGIBLES
LIC. DE FUNCIONAMIENTO S/. 150.00 1 documento S/. 150.00
LIC. DE PUBLICIDAD S/. 130.00 1 documento S/. 130.00
ELABORACIÓN DE PLAN DE NEGOCIO S/. 500.00 1 documento S/. 500.00
CONSTITUCIÓN DE EMPRESA (Not, Reg Pub) S/. 550.00 1 documento S/. 550.00

TOTAL INTANGIBLES S/. 1,330.00

TOTAL ACTIVO FIJO S/. 18,099.00

II. CAPITAL DE TRABAJO

INSUMOS VALOR UNITARIO CANTIDAD UNIDAD S/. 2,651.67
MESA DE TRABAJO S/. 151.67 1 UNIDAD S/. 151.67
ACCESORIOS S/. 2,500.00 1 GLOBAL S/. 2,500.00
MANO DE OBRA S/. 6,649.00
GASTOS INDIRECTOS S/. 3,225.00
TOTAL CAPITAL DE TRABAJO S/. 12,525.67
TOTAL COSTOS S/. 30,624.67
FUENTE: ELABORACION PROPIA
 FUENTES DE FINANCIAMIENTO

DESTINO
FUENTE INVERSION CAPITAL DE
TOTAL %
FIJA TRABAJO
APORTE PROPIO S/. 15,000.00 S/. 20,000.00 S/. 35,000.00 114%
PRESTAMO S/. 10,000.00 -S/. 7,474.33 S/. 2,525.67 8%
TOTAL S/. 18,099.00 S/. 12,525.67 S/. 30,624.67 100%
FUENTE: ELABORACION PROPIA
Mi banco a tasa preferencial
PRESTAMO
MONTO S/. 2,525.67
TEA 12%
PLAZO 24.00 TM =
SEG DESG 0.638
TEM 0.47 TM =
TEM SEG DES 0.027 TM =
TEM TOTAL 0.5%
CUOTA 111.94

CRONOGRAMA DE PAGOS

MES SALDO AMORT. INTERES CUOTA

0 2,525.67 0.00 0.00 0.00
1 2,426.35 99.31 12.62 111.94
2 2,326.54 99.81 12.13 111.94
3 2,226.24 100.31 11.63 111.94
4 2,125.43 100.81 11.13 111.94
5 2,024.11 101.31 10.62 111.94
6 1,922.29 101.82 10.12 111.94
7 1,819.97 102.33 9.61 111.94
8 1,717.13 102.84 9.10 111.94
9 1,613.77 103.35 8.58 111.94
10 1,509.90 103.87 8.07 111.94
11 1,405.51 104.39 7.55 111.94
12 1,300.60 104.91 7.03 111.94
13 1,195.16 105.44 6.50 111.94
14 1,089.20 105.96 5.97 111.94
15 982.71 106.49 5.44 111.94
16 875.68 107.02 4.91 111.94
17 768.12 107.56 4.38 111.94
18 660.03 108.10 3.84 111.94
19 551.39 108.64 3.30 111.94
20 442.21 109.18 2.76 111.94
21 332.48 109.73 2.21 111.94
22 222.21 110.27 1.66 111.94
23 111.38 110.83 1.11 111.94
24 0.00 111.38 0.56 111.94
((1 + TEA/100)^(1/12)) - 1

9.99450E-05
1.00%

i (1+i) n
R=Px
(1 + i) n ‑ 1

R= CUOTA FIJA
P= MONTO DEL PRESTAMO
i= TASA DE INTERES
n= TIEPO
PROYECCION DE SERVICIOS REALIZADOS
Ene Feb Mar Abr May Jun
SERVICIO Mes 1 Mes 2 Mes 3 Mes 4 Mes 5 Mes 6
Lavado Cubrecamas 4 2 2 3 3 2
Lavado de Alfombra 5 3 1 5 5 3
Lavado de Uniforme 25 25 25 25 25 25
Lavado de Sabanas 1 1 1 1 1 1
Lavado de Batas 20 20 20 20 20 20
Planchado de endredones 6 4 3 2 2 2
Tintoreria 8 5 5 8 8 5
Lavado de Secos de Ternos 10 20 20 40 40 40
Lavado de Seco de Vestidos 17 20 20 20 30 30
Lavado de Cortina 30 30 30 30 60 60
Lavado de Peluche 2 1 1 3 1 1
TOTAL 128 131 128 157 195 189

PROYECCION DE VENTAS

SERVICIO P. U. Mes 1 Mes 2 Mes 3 Mes 4 Mes 5

Lavado Cubrecamas 1,700.00 6,800.00 3,400.00 3,400.00 5,100.00 5,100.00
Lavado de Alfombra 800.00 4,000.00 2,400.00 800.00 4,000.00 4,000.00
Lavado de Uniforme 600.00 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00
Lavado de Sabanas 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00
Lavado de Batas 550.00 11,000.00 11,000.00 11,000.00 11,000.00 11,000.00
Planchado de endredones 750.00 4,500.00 3,000.00 2,250.00 1,500.00 1,500.00
Tintoreria 280.00 2,240.00 1,400.00 1,400.00 2,240.00 2,240.00
Lavado de Secos de Ternos 225.00 2,250.00 4,500.00 4,500.00 9,000.00 9,000.00
Lavado de Seco de Vestidos 220.00 3,740.00 4,400.00 4,400.00 4,400.00 6,600.00
Lavado de Cortina 195.00 5,850.00 5,850.00 5,850.00 5,850.00 11,700.00
ACCESORIOS 3,500.00 7,000.00 3,500.00 3,500.00 10,500.00 3,500.00
TOTAL VENTAS 65,380.00 57,450.00 55,100.00 71,590.00 72,640.00
 Jul Ago Sep Oct Nov Dic Ene Feb Mar
Mes 7 Mes 8 Mes 9 Mes 10 Mes 11 Mes 12 Mes 13 Mes 14 Mes 15
3 3 3 3 3 3 2 3 3
4 3 3 3 3 3 4 4 4
25 25 25 25 25 25 3 3 3
1 2 2 2 3 3 1 1 1
20 20 20 20 20 20 2 3 3
5 4 4 4 2 4 6 4 3
8 8 5 5 5 5 8 5 5
40 20 20 30 40 40 20 20 20
30 20 20 20 30 30 20 20 20
60 30 30 60 60 60 30 30 30
2 1 4 1 1 1 1 1 1
198 136 136 173 192 194 97 94 93

Mes 6 Mes 7 Mes 8 Mes 9 Mes 10 Mes 11 Mes 12 Mes 13 Mes 14

3,400.00 5,100.00 5,100.00 5,100.00 5,100.00 5,100.00 5,100.00 3,400.00 5,100.00
2,400.00 3,200.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 3,200.00 3,200.00
15,000.00 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00 1,800.00 1,800.00
3,000.00 3,000.00 6,000.00 6,000.00 6,000.00 9,000.00 9,000.00 3,000.00 3,000.00
11,000.00 11,000.00 11,000.00 11,000.00 11,000.00 11,000.00 11,000.00 1,100.00 1,650.00
1,500.00 3,750.00 3,000.00 3,000.00 3,000.00 1,500.00 3,000.00 4,500.00 3,000.00
1,400.00 2,240.00 2,240.00 1,400.00 1,400.00 1,400.00 1,400.00 2,240.00 1,400.00
9,000.00 9,000.00 4,500.00 4,500.00 6,750.00 9,000.00 9,000.00 4,500.00 4,500.00
6,600.00 6,600.00 4,400.00 4,400.00 4,400.00 6,600.00 6,600.00 4,400.00 4,400.00
11,700.00 11,700.00 5,850.00 5,850.00 11,700.00 11,700.00 11,700.00 5,850.00 5,850.00
3,500.00 7,000.00 3,500.00 14,000.00 3,500.00 3,500.00 3,500.00 3,500.00 3,500.00
68,500.00 77,590.00 62,990.00 72,650.00 70,250.00 76,200.00 77,700.00 37,490.00 37,400.00
 Abr May Jun Jul Ago Sep Oct Nov Dic
Mes 16 Mes 17 Mes 18 Mes 19 Mes 20 Mes 21 Mes 22 Mes 23 Mes 24
3 3 3 3 3 3 3 3 3
4 4 3 4 3 3 3 3 3
3 2 3 2 2 2 2 2 2
1 1 1 1 2 2 2 3 3
3 3 3 3 3 3 3 3 3
2 2 2 5 4 4 4 2 4
8 8 5 8 8 5 5 5 5
40 40 40 40 20 20 30 40 40
20 30 30 30 20 20 20 30 30
30 60 60 60 30 30 60 60 60
1 1 1 1 1 1 1 1 1
115 154 151 157 96 93 133 152 154

Mes 15 Mes 16 Mes 17 Mes 18 Mes 19 Mes 20 Mes 21 Mes 22 Mes 23

5,100.00 5,100.00 5,100.00 5,100.00 5,100.00 5,100.00 5,100.00 5,100.00 5,100.00
3,200.00 3,200.00 3,200.00 2,400.00 3,200.00 2,400.00 2,400.00 2,400.00 2,400.00
1,800.00 1,800.00 1,200.00 1,800.00 1,200.00 1,200.00 1,200.00 1,200.00 1,200.00
3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 6,000.00 6,000.00 6,000.00 9,000.00
1,650.00 1,650.00 1,650.00 1,650.00 1,650.00 1,650.00 1,650.00 1,650.00 1,650.00
2,250.00 1,500.00 1,500.00 1,500.00 3,750.00 3,000.00 3,000.00 3,000.00 1,500.00
1,400.00 2,240.00 2,240.00 1,400.00 2,240.00 2,240.00 1,400.00 1,400.00 1,400.00
4,500.00 9,000.00 9,000.00 9,000.00 9,000.00 4,500.00 4,500.00 6,750.00 9,000.00
4,400.00 4,400.00 6,600.00 6,600.00 6,600.00 4,400.00 4,400.00 4,400.00 6,600.00
5,850.00 5,850.00 11,700.00 11,700.00 11,700.00 5,850.00 5,850.00 11,700.00 11,700.00
3,500.00 3,500.00 3,500.00 3,500.00 3,500.00 3,500.00 3,500.00 3,500.00 3,500.00
36,650.00 41,240.00 48,690.00 47,650.00 50,940.00 39,840.00 39,000.00 47,100.00 53,050.00
TOTAL
69
83
329
38
275
84
150
730
577
1,080
1
3,446

Mes 24 TOTAL
5,100.00 S/. 117,300.00
2,400.00 S/. 66,400.00
1,200.00 S/. 197,400.00
9,000.00 S/. 114,000.00
1,650.00 S/. 151,250.00
3,000.00 S/. 63,000.00
1,400.00 S/. 42,000.00
9,000.00 S/. 164,250.00
6,600.00 S/. 126,940.00
11,700.00 S/. 210,600.00
3,500.00 S/. 108,500.00
54,550.00 S/. 1,361,640.00
 MANO DE OBRA DIRECTA
Aporte Comision
SNP Comision
Obligtorio Mixta
SUELDO TOTAL
DESCRIPCION CANTIDAD 0.12 0.1 0.016 0.0119
MES DESCUENTO
OPERADOR DE LAVADO 1 S/. 1,200.00 S/. 120.00 S/. 19.20 S/. 14.28 S/. 153.48
OPERADOR DE PLANCHADO 1 S/. 1,200.00 S/. 120.00 S/. 19.20 S/. 14.28 S/. 153.48
AYUDANTE DE LIMPIEZA 1 S/. 950.00 S/. 95.00 S/. 15.20 S/. 11.31 S/. 121.51
TOTAL S/. 3,350.00 S/. 335.00 S/. 53.60 S/. 39.87 S/. 428.47

MANO DE OBRA INDIRECTA

Aporte Comision
SNP Comision
Obligtorio Mixta
SUELDO TOTAL
DESCRIPCION CANTIDAD 0.12 0.1 0.016 0.0119
MES DESCUENTO
ADMINISTRADOR 1 S/. 1,500.00 S/. 150.00 S/. 24.00 S/. 17.85 S/. 191.85
RECEPCIONISTA 1 S/. 1,250.00 S/. 125.00 S/. 125.00 S/. 125.00 S/. 375.00
TOTAL S/. 2,750.00 S/. 275.00 S/. 149.00 S/. 142.85 S/. 566.85

TOTAL MANO DE OBRA TOTAL MO

 ESSALUD

NETO A TOTAL CANTIDAD EN

0.09 GRATIFICACION
PAGAR GASTO VACACIONES
S/. 1,046.52 S/. 108.00 S/. 1,308.00 1200 1
S/. 1,046.52 S/. 108.00 S/. 1,308.00 1200 1
S/. 828.50 S/. 85.50 S/. 1,035.50 950 1
S/. 2,921.54 S/. 301.50 S/. 3,651.50 S/. 3,350.00 3

ESSALUD

NETO A TOTAL CANTIDAD EN

0.09 GRATIFICACION
PAGAR GASTO VACACIONES
S/. 1,308.15 S/. 135.00 S/. 1,635.00 1500 1
S/. 875.00 S/. 112.50 S/. 1,362.50 1250 1
S/. 2,183.15 S/. 247.50 S/. 2,997.50 S/. 2,750.00 2.00

S/. 6,649.00
 GASTOS INDIRECTOS

VALOR COSTO
RUBRO CANT. UNID.
UNITARIO TOTAL
Gastos Administrativos 2,805.00
Alquiler 1,200.00 1 Glb 1,200.00
Telefono fijo, Internet 105.00 1 Glb 105.00
Agua 400.00 1 Glb 400.00
Energia Electrica 350.00 1 Glb 350.00
Mantenimiento y Reparaciones 50.00 1 Glb 50.00
Servicios de contabilidad 200.00 1 Glb 200.00
Artículos de limpieza 500.00 1 Glb 500.00
Gastos de venta 420.00
Comprobantes de pago 70.00 5 Talonario 350.00
Tripticos 45.00 1 Unidad 45.00
Tarjetas 25.00 1 Unidad 25.00
TOTAL COSTOS INDIRECTOS 3,225.00
 DEPRECIACION DE MAQUINARIA MUEBLES Y ENSERES

VALOR TASA DE
CANT. UNID. DESCRIPCION TOTAL
UNITARIO DEPRECIACION
MAQUINARIA Y EQUIPOS
2 Unidad Lavadora 2,500.00 5,000.00 25%
2 Unidad Secadora 4,000.00 8,000.00 25%
2 Unidad Planchadores 350.00 700.00 10%
1 Unidad Computadora 1,500.00 1,500.00 10%
1 Unidad Detergente Sapolio 65.00 65.00 10%
1 Unidad Lejia 65.00 65.00 No depreciable
1 Unidad Suavizantes 22.00 22.00 No depreciable
12 Unidad Jabon de ropa 2.50 30.00 No depreciable
5 Unidad Bolsas 7.00 35.00 No depreciable
2 Unidad Aromatizantes 25.00 50.00 No depreciable
6 Unidad Canastas 15.00 90.00 10%
6 Unidad Tinas 25.00 150.00 No depreciable
3 Unidad Colgadores 11.00 33.00 No depreciable
2 Unidad Uniformes 15.00 30.00 No depreciable
3 Unidad Recogedor 8.00 24.00 No depreciable
Muebles y enseres
1 Unidad Escritorio 550.00 550.00 10%
1 Unidad Silla Ejecutiva 150.00 150.00 10%
2 Unidad Sillas de espera 25.00 50.00 10%
0 Unidad 0 - - 10%
Otros
1 Unidad Extintor 180.00 180.00 No depreciable
1 Unidad Botiquin 50.00 50.00 No depreciable
DEPRECIACION MENSUAL
ERES

VIDA UTIL DEPRECIACION

(MESES) MES
80.41
36 34.72
48 41.67
60 1.17
60 2.50
60 0.11

36 0.25

2.08
36 1.53
36 0.42
36 0.14
2 -
-

82.50

EVOLUCIÓN DE LOS PORCENTAJES ANUALES DE DEPRECIACIÓN DE BIENES QUE GENERAN

Bienes

- Viviendas para alquiler 3/

- Establecimiento de hospedaje 4/
- Titulares de inversión turística 5/
- Edificios y construcciones
- Ganado de trabajo y reproducción; redes de pesca 6/
- Aves reproductoras (gallinas) 7/
- Vehículos de transporte terrestre (excepto ferrocarriles); hornos en general
- Maquinarias y equipos utilizados por las actividades minera, petrolera y de
construcción; excepto muebles, enseres y equipos de oficina 8/
- Equipos de procesamiento de datos 9/
- Maquinaria y equipo adquirido a partir del 01/01/91 10/
- Otros bienes del activo fijo
CIÓN DE BIENES QUE GENERAN RENTAS GRAVADAS DE TERCERA CATEGORÍA: 1990-2014 1/

Porcentaje Anual de Depreciación 2/

Vida
útil 1990 1991 1992-1993 1994-1995 1996-1998 1999 2000 - 2009 2010 - 2014
(años)
10% 10% 10%
10% 10% 10% 10% 10%
10% 10%
3% 3% 3% 3% 3% 3% 3% 5%
4 25% 25% 25% 25% 25% 25% 25% 25%
75%
5 20% 20% 20% 20% 20% 20% 20% 20%

5 20% 20% 20% 20% 20% 20% 20% 20%

4 20% 20% 20% 25% 25% 25%
10 20% 20% 20% 20% 10% 10% 10%
10 10% 10% 10% 10% 10% 10% 10% 10%
PRESUPUESTO DE GASTOS

CONCEPTO 13 14 15 16 17 18

GASTOS TOTALES 32,273.97 32,447.77 32,073.57 35,266.33 40,695.97 40,343.17

A.- COSTOS DIRECTOS 26,168.97 26,342.77 25,968.57 29,161.33 34,590.97 34,238.17
I. MATERIALES USADOS 22,517.47 22,691.27 22,317.07 25,509.83 30,939.47 30,586.67
Melamina 5,760.00 5,520.00 5,200.00 5,120.00 4,960.00 4,640.00
Nordex 389.50 399.00 380.00 361.00 342.00 351.50
tapacanto delgado 93.60 92.40 86.40 80.40 80.40 72.90
tornillos 4x50 789.60 716.60 713.40 834.40 744.40 701.20
tornilllos 4x30 11.81 11.87 11.47 11.07 10.91 9.47
Visagras 100.80 129.60 129.60 129.60 129.60 118.80
Corraderas telescopicas 149.40 203.80 203.80 203.80 194.80 203.80
Jaladores 136.40 176.00 176.00 176.00 171.60 167.20
Escuadras plasticas 14.40 18.00 18.00 18.00 18.00 16.20
Deslizadores 15.60 20.00 20.00 20.00 18.40 20.00
Post formado 720.00 1,080.00 1,080.00 1,080.00 1,080.00 1,080.00
tapa tornillo 42.96 40.20 38.20 38.96 37.76 34.20
Corraderas 153.60 133.20 119.20 105.20 105.20 91.60
Canoplas 6.40 6.40 6.40 6.40 6.40 4.80
soporte cromados 40.00 40.00 40.00 40.00 32.00 40.00
vidrio 261.00 291.00 291.00 291.00 264.00 291.00
espejo 70.00 70.00 70.00 70.00 70.00 70.00
soporte acrilico 1.80 1.80 1.80 1.80 1.80 1.80
juegos de push 17.00 17.00 17.00 17.00 17.00 17.00
tapcanto pbc 69.60 50.40 40.80 31.20 31.20 31.20
luces leds en cinta 600.00 600.00 600.00 600.00 600.00 600.00
coperas 74.00 74.00 74.00 74.00 74.00 74.00
Lavado de Secos de Ternos 3,200.00 3,200.00 3,200.00 6,400.00 6,400.00 6,400.00
Lavado de Seco de Vestidos 3,100.00 3,100.00 3,100.00 3,100.00 4,650.00 4,650.00
Lavado de Cortina 4,200.00 4,200.00 4,200.00 4,200.00 8,400.00 8,400.00
Lavado de Peluche 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00
II. MANO DE OBRA DIRECTA 3,651.50 3,651.50 3,651.50 3,651.50 3,651.50 3,651.50
Sueldos 3,651.50 3,651.50 3,651.50 3,651.50 3,651.50 3,651.50
Gratificaciones

B.- COSTOS INDIRECTOS 2,605.00 2,605.00 2,605.00 2,605.00 2,605.00 2,605.00

Alquiler 1,200.00 1,200.00 1,200.00 1,200.00 1,200.00 1,200.00
Telefono fijo, Internet 105.00 105.00 105.00 105.00 105.00 105.00
Agua 400.00 400.00 400.00 400.00 400.00 400.00
Energia Electrica 350.00 350.00 350.00 350.00 350.00 350.00
Mantenimiento y Reparaciones 50.00 50.00 50.00 50.00 50.00 50.00
Artículos de limpieza 500.00 500.00 500.00 500.00 500.00 500.00

GASTOS DE OPERACIÓN
A.- GASTOS DE VENTAS 420.00 420.00 420.00 420.00 420.00 420.00
Comprobantes de pago 350.00 350.00 350.00 350.00 350.00 350.00
Tripticos 45.00 45.00 45.00 45.00 45.00 45.00
Tarjetas 25.00 25.00 25.00 25.00 25.00 25.00

B.- GASTOS ADMINISTRACION 3,080.00 3,080.00 3,080.00 3,080.00 3,080.00 3,080.00

Planilla de Empleados 2,997.50 2,997.50 2,997.50 2,997.50 2,997.50 2,997.50
Gratificaciones
Depreciación 82.50 82.50 82.50 82.50 82.50 82.50
 19 20 21 22 23 24

45,143.07 33,708.17 33,341.21 39,141.21 43,062.81 47,135.71

37,539.32 27,603.17 27,236.21 33,036.21 36,957.81 39,531.96
32,062.07 23,951.67 23,584.71 29,384.71 33,306.31 34,054.71
5,920.00 5,840.00 5,600.00 5,600.00 5,440.00 6,080.00
399.00 446.50 446.50 446.50 484.50 522.50
98.40 90.90 90.90 90.90 84.90 96.90
754.00 759.80 635.60 635.60 647.20 653.60
12.11 10.91 10.91 10.91 10.91 11.71
129.60 118.80 118.80 118.80 118.80 118.80
194.80 208.40 208.40 208.40 222.00 222.00
171.60 171.60 171.60 171.60 180.40 180.40
18.00 16.20 16.20 16.20 16.20 16.20
18.40 20.40 20.40 20.40 22.40 22.40
1,080.00 1,080.00 1,080.00 1,080.00 1,080.00 1,080.00
43.76 43.76 41.00 41.00 41.00 45.00
147.20 119.60 119.60 119.60 91.60 119.60
6.40 4.80 4.80 4.80 4.80 4.80
32.00 48.00 48.00 48.00 64.00 64.00
264.00 384.00 384.00 384.00 504.00 504.00
70.00 140.00 140.00 140.00 210.00 210.00
1.80 3.60 3.60 3.60 5.40 5.40
17.00 34.00 34.00 34.00 51.00 51.00
60.00 62.40 62.40 62.40 55.20 74.40
600.00 1,200.00 1,200.00 1,200.00 1,800.00 1,800.00
74.00 148.00 148.00 148.00 222.00 222.00
6,400.00 3,200.00 3,200.00 4,800.00 6,400.00 6,400.00
4,650.00 3,100.00 3,100.00 3,100.00 4,650.00 4,650.00
8,400.00 4,200.00 4,200.00 8,400.00 8,400.00 8,400.00
2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00
5,477.25 3,651.50 3,651.50 3,651.50 3,651.50 5,477.25
3,651.50 3,651.50 3,651.50 3,651.50 3,651.50 3,651.50
1,825.75 1,825.75

2,605.00 2,605.00 2,605.00 2,605.00 2,605.00 2,605.00

1,200.00 1,200.00 1,200.00 1,200.00 1,200.00 1,200.00
105.00 105.00 105.00 105.00 105.00 105.00
400.00 400.00 400.00 400.00 400.00 400.00
350.00 350.00 350.00 350.00 350.00 350.00
50.00 50.00 50.00 50.00 50.00 50.00
500.00 500.00 500.00 500.00 500.00 500.00

420.00 420.00 420.00 420.00 420.00 420.00

350.00 350.00 350.00 350.00 350.00 350.00
45.00 45.00 45.00 45.00 45.00 45.00
25.00 25.00 25.00 25.00 25.00 25.00

4,578.75 3,080.00 3,080.00 3,080.00 3,080.00 4,578.75

2,997.50 2,997.50 2,997.50 2,997.50 2,997.50 2,997.50
1,498.75 1,498.75
82.50 82.50 82.50 82.50 82.50 82.50
ESTADO DE PÉRDIDAS Y GANANCIAS
Ene Feb Mar Abr May Jun
CONCEPTO 1 2 3 4 5 6
A. INGRESOS 65,380.00 57,450.00 55,100.00 71,590.00 72,640.00 68,500.00
B. COSTOS 43,493.74 39,259.88 38,235.28 48,674.14 49,424.14 47,423.48
Mano de obra directa 3,651.50 3,651.50 3,651.50 3,651.50 3,651.50 3,651.50
Reposicion de implementos 37,237.24 33,003.38 31,978.78 42,417.64 43,167.64 41,166.98
Costos Indirectos 2,605.00 2,605.00 2,605.00 2,605.00 2,605.00 2,605.00
C. UTILIDAD BRUTA 21,886.26 18,190.12 16,864.72 22,915.86 23,215.86 21,076.52
Administración 3,080.00 3,080.00 3,080.00 3,080.00 3,080.00 3,080.00
Ventas 420.00 420.00 420.00 420.00 420.00 420.00
D. UTILIDAD DE OPERACIÓN 18,386.26 14,690.12 13,364.72 19,415.86 19,715.86 17,576.52
Gastos Financieros 12.62 12.13 11.63 11.13 10.62 10.12
Depreciación equipo 82.50 82.50 82.50 82.50 82.50 82.50
E. UTILIDAD ANTES DE IMPUESTOS 18,291.14 14,595.50 13,270.60 19,322.24 19,622.74 17,483.91
Impuesto a la Renta 457.28 364.89 331.76 483.06 490.57 437.10
UTILIDAD NETA 17,833.86 14,230.61 12,938.83 18,839.18 19,132.17 17,046.81

RENTABILIDAD DE VENTAS ((UTILIDAD

27.28 24.77 23.48 26.32 26.34 24.89
NETA/INGRESOS)*100)
 Jul Ago Sep Oct Nov Dic
7 8 9 10 11 12 13 14 15 16
77,590.00 62,990.00 72,650.00 70,250.00 76,200.00 77,700.00 37,490.00 37,400.00 36,650.00 41,240.00
54,566.29 42,130.14 49,263.18 47,563.18 51,484.78 54,058.93 28,773.97 28,947.77 28,573.57 31,766.33
5,477.25 3,651.50 3,651.50 3,651.50 3,651.50 5,477.25 3,651.50 3,651.50 3,651.50 3,651.50
46,484.04 35,873.64 43,006.68 41,306.68 45,228.28 45,976.68 22,517.47 22,691.27 22,317.07 25,509.83
2,605.00 2,605.00 2,605.00 2,605.00 2,605.00 2,605.00 2,605.00 2,605.00 2,605.00 2,605.00
23,023.71 20,859.86 23,386.82 22,686.82 24,715.22 23,641.07 8,716.03 8,452.23 8,076.43 9,473.67
4,578.75 3,080.00 3,080.00 3,080.00 3,080.00 4,578.75 3,080.00 3,080.00 3,080.00 3,080.00
420.00 420.00 420.00 420.00 420.00 420.00 420.00 420.00 420.00 420.00
18,024.96 17,359.86 19,886.82 19,186.82 21,215.22 18,642.32 5,216.03 4,952.23 4,576.43 5,973.67
9.61 9.10 8.58 8.07 7.55 7.03 6.50 5.97 5.44 4.91
82.50 82.50 82.50 82.50 82.50 82.50 82.50 82.50 82.50 82.50
17,932.86 17,268.27 19,795.74 19,096.26 21,125.18 18,552.80 5,127.04 4,863.76 4,488.49 5,886.26
448.32 431.71 494.89 477.41 528.13 463.82 128.18 121.59 112.21 147.16
17,484.54 16,836.56 19,300.85 18,618.85 20,597.05 18,088.98 4,998.86 4,742.17 4,376.28 5,739.11

22.53 26.73 26.57 26.50 27.03 23.28 13.33 12.68 11.94 13.92
 17 18 19 20 21 22 23 24
48,690.00 47,650.00 50,940.00 39,840.00 39,000.00 47,100.00 53,050.00 54,550.00
37,195.97 36,843.17 40,144.32 30,208.17 29,841.21 35,641.21 39,562.81 42,136.96
3,651.50 3,651.50 5,477.25 3,651.50 3,651.50 3,651.50 3,651.50 5,477.25
30,939.47 30,586.67 32,062.07 23,951.67 23,584.71 29,384.71 33,306.31 34,054.71
2,605.00 2,605.00 2,605.00 2,605.00 2,605.00 2,605.00 2,605.00 2,605.00
11,494.03 10,806.83 10,795.68 9,631.83 9,158.79 11,458.79 13,487.19 12,413.04
3,080.00 3,080.00 4,578.75 3,080.00 3,080.00 3,080.00 3,080.00 4,578.75
420.00 420.00 420.00 420.00 420.00 420.00 420.00 420.00
7,994.03 7,306.83 5,796.93 6,131.83 5,658.79 7,958.79 9,987.19 7,414.29
4.38 3.84 3.30 2.76 2.21 1.66 1.11 0.56
82.50 82.50 82.50 82.50 82.50 82.50 82.50 82.50
7,907.16 7,220.49 5,711.13 6,046.58 5,574.08 7,874.63 9,903.58 7,331.24
197.68 180.51 142.78 151.16 139.35 196.87 247.59 183.28
7,709.48 7,039.98 5,568.36 5,895.41 5,434.73 7,677.77 9,655.99 7,147.96

15.83 14.77 10.93 14.80 13.94 16.30 18.20 13.10

 BALANCE GENERAL

1ER 2DO 3ER 4TO

Estado de Situación Financiera Balance General
TRIMESTRE TRIMESTRE TRIMESTRE TRIMESTRE

1 ACTIVO/
1.1 Activo Corriente/
1.1.1 CyB Caja y Bancos/ 35,605.31 45,872.45 42,937.10 46,709.82
CxCC Cuentas por Cobrar Comerciales 8,896.50 9,207.00 9,966.50 10,636.50
1.1.2 Exit Existencias/ 37,237.24 37,237.24 37,237.24 37,237.24
1.1 TOTAL ACTIVO CORRIENTE/ 81,739.05 92,316.69 90,140.84 94,583.56
1.2. Activo No Corriente/
1.2.1 IME Inmueble Maquinaria y Eq 16,769.00 16,769.00 16,769.00 16,769.00
1.2.2 AIN Activos Intangibles (neto)/ 1,330.00 1,330.00 1,330.00 1,330.00
1.2.3 DEPR Depreciacion Acumulada / 82.50 82.50 82.50 82.50
1.2 TOTAL ACTIVO NO CORRIENTE/ 18,016.50 18,016.50 18,016.50 18,016.50
1 TOTAL ACTIVO/ 99,755.55 110,333.19 108,157.34 112,600.06
2 PASIVO Y PATRIMONIO
2.1 Pasivo Corriente/
2.1.1 TribxP Tributos por Pagar 1,153.93 1,410.72 1,374.92 1,469.36
Cuentas por Pagar
2.1.2 CPPC - - - -
Comerciales/
Cuentas por Pagar a Entidades
2.1.3 CPPER 299.43 303.94 308.52 313.17
Financieras/
2.1 TOTAL PASIVO CORRIENTE/ 1,453.36 1,714.66 1,683.44 1,782.53
2.2 Pasivo No Corriente/
Cuentas por Pagar a Entidades
2.2.1 CPPER 2,226.24 1,922.29 1,613.77 1,300.60
Financieras/
2.1 TOTAL PASIVO NO CORRIENTE/ 2,226.24 1,922.29 1,613.77 1,300.60
2.3 TOTAL PASIVO/ 3,679.60 3,636.96 3,297.22 3,083.13
2.4 PATRIMONIO NETO/
2.4.1 Capi Capital/ 35,000.00 35,000.00 35,000.00 35,000.00
2.4.6 Util Utilidad del Ejercicio 45,003.31 55,018.17 53,621.95 57,304.88

2.4 TOTAL PATRIMONIO NETO/ 80,003.31 90,018.17 88,621.95 92,304.88

2.5 TOTAL PASIVO Y PATRIMONIO NETO/ 83,682.90 93,655.13 91,919.16 95,388.01
 5TO 6TO 7MO 8VO
TRIMESTRE TRIMESTRE TRIMESTRE TRIMESTRE

3,909.42 10,440.34 5,254.63 13,027.37

10,936.50 10,454.00 10,661.50 10,294.50
37,237.24 37,237.24 37,237.24 37,237.24
52,083.16 58,131.58 53,153.37 60,559.11

16,769.00 16,769.00 16,769.00 16,769.00

1,330.00 1,330.00 1,330.00 1,330.00
82.50 82.50 82.50 82.50
18,016.50 18,016.50 18,016.50 18,016.50
70,099.67 76,148.08 71,169.87 78,575.62

361.98 525.35 433.29 627.74

- - - -
317.89 322.68 327.54 332.48
679.87 848.03 760.84 960.22

982.71 660.03 332.48 0.00

982.71 660.03 332.48 0.00
1,662.58 1,508.06 1,093.32 960.22

35,000.00 35,000.00 35,000.00 35,000.00

14,117.30 20,488.56 16,898.50 24,481.72

49,117.30 55,488.56 51,898.50 59,481.72

50,779.89 56,996.62 52,991.82 60,441.93
FLUJO ECONÓMICO ‑ FINANCIERO COK anual 12%
COK mensual 1.00%
CONCEPTO 0 1 2 3 4 5
INGRESOS 65,380.00 57,450.00 55,100.00 71,590.00 72,640.00

COSTOS 35,000.00 50,493.73 46,259.87 45,235.27 55,674.13 56,424.13

Inversión 35,000.00
Costos de Producción (1) 46,993.74 42,759.88 41,735.28 52,174.14 52,924.14
Gastos de Ventas 420.00 420.00 420.00 420.00 420.00
Gastos Administrativos (2) 3,080.00 3,080.00 3,080.00 3,080.00 3,080.00

FLUJO ECONÓMICO -35,000.00 14,886.27 11,190.13 9,864.73 15,915.87 16,215.87

Préstamo -2,525.67
Amortización 99.31 99.81 100.31 100.81 101.31
Intereses 12.62 12.13 11.63 11.13 10.62

FLUJO FINANCIERO -37,525.67 14,774.33 11,078.19 9,752.79 15,803.93 16,103.93

 6 7 8 9 10 11 12 13 14
68,500.00 77,590.00 62,990.00 72,650.00 70,250.00 76,200.00 77,700.00 37,490.00 37,400.00

54,423.47 64,563.78 49,130.13 56,263.17 54,563.17 58,484.77 64,056.42 35,773.96 35,947.77

50,923.48 59,565.04 45,630.14 52,763.18 51,063.18 54,984.78 59,057.68 32,273.97 32,447.77

420.00 420.00 420.00 420.00 420.00 420.00 420.00 420.00 420.00
3,080.00 4,578.75 3,080.00 3,080.00 3,080.00 3,080.00 4,578.75 3,080.00 3,080.00

14,076.53 13,026.22 13,859.87 16,386.83 15,686.83 17,715.23 13,643.58 1,716.04 1,452.23

101.82 102.33 102.84 103.35 103.87 104.39 104.91 105.44 105.96

10.12 9.61 9.10 8.58 8.07 7.55 7.03 6.50 5.97

13,964.59 12,914.28 13,747.93 16,274.89 15,574.89 17,603.29 13,531.64 1,604.10 1,340.30

 15 16 17 18 19 20 21 22 23
36,650.00 41,240.00 48,690.00 47,650.00 50,940.00 39,840.00 39,000.00 47,100.00 53,050.00

35,573.57 38,766.33 44,195.97 43,843.17 50,141.82 37,208.17 36,841.21 42,641.21 46,562.81

32,073.57 35,266.33 40,695.97 40,343.17 45,143.07 33,708.17 33,341.21 39,141.21 43,062.81

420.00 420.00 420.00 420.00 420.00 420.00 420.00 420.00 420.00
3,080.00 3,080.00 3,080.00 3,080.00 4,578.75 3,080.00 3,080.00 3,080.00 3,080.00

1,076.43 2,473.67 4,494.03 3,806.83 798.18 2,631.83 2,158.79 4,458.79 6,487.19

105.96 106.49 107.02 107.56 108.10 108.64 109.18 109.73 110.27

5.44 4.91 4.38 3.84 3.30 2.76 2.21 1.66 1.11

965.03 2,362.27 4,382.63 3,695.43 686.79 2,520.44 2,047.40 4,347.41 6,375.81

 24
54,550.00

52,134.46

47,135.71
420.00
4,578.75

2,415.54

110.83
0.56

2,304.16
 VALOR ACTUAL NETO ECONOMICO

INGRESOS COSTOS INGRESOS

MESES INGRESOS COSTOS F.A.
ACTUALIZADOS ACTUALIZADOS NETOS
0 -35,000.00 1.00 - -35,000.00 -35,000.00
1 65,380.00 50,493.73 0.99 64,732.67 49,993.80 14,738.88
2 57,450.00 46,259.87 0.98 56,318.01 45,348.37 10,969.64
3 55,100.00 45,235.27 0.97 53,479.52 43,904.91 9,574.61
4 71,590.00 55,674.13 0.96 68,796.58 53,501.75 15,294.83
5 72,640.00 56,424.13 0.95 69,114.47 53,685.63 15,428.84
6 68,500.00 54,423.47 0.94 64,530.10 51,269.37 13,260.72
7 77,590.00 64,563.78 0.93 72,369.59 60,219.81 12,149.79
8 62,990.00 49,130.13 0.92 58,170.21 45,370.85 12,799.35
9 72,650.00 56,263.17 0.91 66,426.79 51,443.66 14,983.13
10 70,250.00 54,563.17 0.91 63,596.41 49,395.33 14,201.08
11 76,200.00 58,484.77 0.90 68,299.87 52,421.29 15,878.58
12 77,700.00 64,056.42 0.89 68,954.80 56,846.82 12,107.98
13 37,490.00 35,773.96 0.88 32,941.06 31,433.24 1,507.82
14 37,400.00 35,947.77 0.87 32,536.62 31,273.23 1,263.39
15 36,650.00 35,573.57 0.86 31,568.46 30,641.27 927.19
16 41,240.00 38,766.33 0.85 35,170.35 33,060.75 2,109.60
17 48,690.00 44,195.97 0.84 41,112.74 37,318.08 3,794.66
18 47,650.00 43,843.17 0.84 39,836.23 36,653.65 3,182.58
19 50,940.00 50,141.82 0.83 42,165.07 41,504.38 660.69
20 39,840.00 37,208.17 0.82 32,650.65 30,493.75 2,156.90
21 39,000.00 36,841.21 0.81 31,645.78 29,894.07 1,751.71
22 47,100.00 42,641.21 0.80 37,839.96 34,257.78 3,582.18
23 53,050.00 46,562.81 0.80 42,198.19 37,038.00 5,160.18
24 54,550.00 52,134.46 0.79 42,961.73 41,059.33 1,902.40
VANE 154,386.72
TIRE mensual 36.57%

VALOR ACTUAL NETO FINANCIERO

INGRESOS COSTOS INGRESOS

MESES INGRESOS COSTOS F.A.
ACTUALIZADOS ACTUALIZADOS NETOS
0 -37,525.67 1.00 - -37,525.67 -37,525.67
1 65,380.00 50,605.67 0.99 64,732.67 50,104.62 14,628.05
2 57,450.00 46,371.81 0.98 56,318.01 45,458.10 10,859.90
3 55,100.00 45,347.21 0.97 53,479.52 44,013.56 9,465.96
4 71,590.00 55,786.07 0.96 68,796.58 53,609.32 15,187.27
5 72,640.00 56,536.07 0.95 69,114.47 53,792.13 15,322.34
6 68,500.00 54,535.41 0.94 64,530.10 51,374.82 13,155.27
7 77,590.00 64,675.72 0.93 72,369.59 60,324.21 12,045.38
8 62,990.00 49,242.07 0.92 58,170.21 45,474.23 12,695.98
9 72,650.00 56,375.11 0.91 66,426.79 51,546.01 14,880.78
10 70,250.00 54,675.11 0.91 63,596.41 49,496.66 14,099.74
11 76,200.00 58,596.71 0.90 68,299.87 52,521.62 15,778.25
12 77,700.00 64,168.36 0.89 68,954.80 56,946.16 12,008.64
13 37,490.00 35,885.90 0.88 32,941.06 31,531.60 1,409.46
14 37,400.00 36,059.70 0.87 32,536.62 31,370.61 1,166.01
15 36,650.00 35,684.97 0.86 31,568.46 30,737.23 831.23
16 41,240.00 38,877.73 0.85 35,170.35 33,155.76 2,014.59
17 48,690.00 44,307.37 0.84 41,112.74 37,412.14 3,700.60
18 47,650.00 43,954.57 0.84 39,836.23 36,746.78 3,089.45
19 50,940.00 50,253.21 0.83 42,165.07 41,596.59 568.48
20 39,840.00 37,319.56 0.82 32,650.65 30,585.04 2,065.61
21 39,000.00 36,952.60 0.81 31,645.78 29,984.45 1,661.32
22 47,100.00 42,752.59 0.80 37,839.96 34,347.27 3,492.69
23 53,050.00 46,674.19 0.80 42,198.19 37,126.60 5,071.58
24 54,550.00 52,245.84 0.79 42,961.73 41,147.05 1,814.68
VANF 149,487.60
TIRF mensual 33.64%
 EVALUACION COSTO - BENEFICIO

INGRESOS COSTOS
MESES INGRESOS COSTOS F.A.
ACTUALIZADOS ACTUALIZADOS
0 37,525.67 1.00 - 37,525.67
1 65,380.00 50,493.73 0.99 64,732.67 49,993.80
2 57,450.00 46,259.87 0.98 56,318.01 45,348.37
3 55,100.00 45,235.27 0.97 53,479.52 43,904.91
4 71,590.00 55,674.13 0.96 68,796.58 53,501.75
5 72,640.00 56,424.13 0.95 69,114.47 53,685.63
6 68,500.00 54,423.47 0.94 64,530.10 51,269.37
7 77,590.00 64,563.78 0.93 72,369.59 60,219.81
8 62,990.00 49,130.13 0.92 58,170.21 45,370.85
9 72,650.00 56,263.17 0.91 66,426.79 51,443.66
10 70,250.00 54,563.17 0.91 63,596.41 49,395.33
11 76,200.00 58,484.77 0.90 68,299.87 52,421.29
12 77,700.00 64,056.42 0.89 68,954.80 56,846.82
13 37,490.00 35,773.96 0.88 32,941.06 31,433.24
14 37,400.00 35,947.77 0.87 32,536.62 31,273.23
15 36,650.00 35,573.57 0.86 31,568.46 30,641.27
16 41,240.00 38,766.33 0.85 35,170.35 33,060.75
17 48,690.00 44,195.97 0.84 41,112.74 37,318.08
18 47,650.00 43,843.17 0.84 39,836.23 36,653.65
19 50,940.00 50,141.82 0.83 42,165.07 41,504.38
20 39,840.00 37,208.17 0.82 32,650.65 30,493.75
21 39,000.00 36,841.21 0.81 31,645.78 29,894.07
22 47,100.00 42,641.21 0.80 37,839.96 34,257.78
23 53,050.00 46,562.81 0.80 42,198.19 37,038.00
24 54,550.00 52,134.46 0.79 42,961.73 41,059.33
1,217,415.85 1,065,554.79
B/C 1.143 Es la division de las actualizacione
si el resultado es mayor a 1 el proy
 la division de las actualizaciones de los ingresos y costos del proyecto
el resultado es mayor a 1 el proyecto es viable.
 SERVICIOS
% Costo Variable
Linea de Comercializacion AL MES Precio Venta Margen
Participacion Unitario
(Unid)
Lavado Cubrecamas 3 1.8% 1700.00 1082.81 617.19
Lavado de Alfombra 3 1.8% 800.00 368.75 431.25
Lavado de Uniforme 25 15.2% 600.00 381.25 218.75
Lavado de Sabanas 2 1.2% 3000.00 1630.89 1369.11
Lavado de Batas 20 12.2% 550.00 334.15 215.85
Planchado de endredones 4 2.4% 750.00 440.69 309.31
Tintoreria 6 3.7% 280.00 196.31 83.69
Lavado de Secos de Ternos 30 18.3% 225.00 160.00 65.00
Lavado de Seco de Vestidos 24 14.6% 220.00 155.00 65.00
Lavado de Cortina 45 27.4% 195.00 140.00 55.00
Lavado de Peluche 2 1.2% 3500.00 2500.00 1000.00
164 100%

Nuevos Soles MES

COSTOS FIJOS 9,985.94
 PUNTO DE PUNTO DE
Margen
EQUILIBRIO EQUILIBRIO
Ponderado
en Unidades en soles
11.29 1 2,006
7.89 1 944
33.35 10 5,899
16.70 1 2,359
26.32 8 4,326
7.54 2 1,180
3.06 2 661
11.89 12 2,654
9.51 9 2,076
15.09 18 3,451
12.20 1 2,753
155 64 28,308

Punto de equilibrio
El Punto de Equilibro del proyecto es aquel nivel de ventas que iguala al total de los costos, es decir, es aquel punto dond
En el punto de equilibrio el proyecto cubre todos sus costos, tanto los fijos como los variables.
stos, es decir, es aquel punto donde no existen ganancias ni pérdidas.
 RATIOS FINANCIEROS

CUENTAS DE LOS ESTADOS FINANCIEROS

ABREV 1ER 2DO
PRINCIPALES CTAS TRIMESTRE TRIMESTRE
3ER TRIMESTRE
AC Activo Corriente 81,739.05 92,316.69 90,140.84
PC Pasivo Corriente 1,453.36 1,714.66 1,683.44
Exit Existencias 37,237.24 37,237.24 37,237.24
CyB Caja y Bancos 35,605.31 45,872.45 42,937.10
Patri Patrimonio 80,003.31 90,018.17 88,621.95
PNC Pasivo No Corriente - - -
UN Utilidad Neta 45,003.31 55,018.17 53,621.95
TA Total Activo 99,755.55 110,333.19 108,157.34
IME Inmueble Maquinaria y Eq 16,769.00 16,769.00 16,769.00
TP Total Pasivo 3,679.60 3,636.96 3,297.22
UB Utilidad Bruta 46,157.24 56,428.89 54,996.87
VN Ventas Netas 177,930.00 212,730.00 213,230.00
CPCC Cuentas por Cobrar Comerciales - - -
CV Costo de Ventas 120,988.90 145,521.76 145,959.61
AF Activo fijo 16,769.00 16,769.00 16,769.00
UAI Utilidad antes de los impuestos 45,003.31 55,018.17 53,621.95
GF Gastos financieros 36.38 31.87 27.29
GO Gastos operacionales 10,499.99 10,499.99 11,998.74
CS Capital social 35,000.00 35,000.00 35,000.00

1ER 2DO
1. RATIOS DE LIQUIDEZ TRIMESTRE TRIMESTRE
3ER TRIMESTRE
Liquidez General (AC/PC) 56.24 53.84 53.55
Prueba Acida ( (AC-EXIS)/PC) 30.62 32.12 31.43
Prueba Defensiva (CB/PC) 24.50 26.75 25.51
Capital de Trabajo (AC-PC) 80286 90602 88457

1ER 2DO
2. RATIOS DE GESTION O ACTIVIDAD TRIMESTRE TRIMESTRE
3ER TRIMESTRE
Rotacion de Inmueble Maquinaria y Equipo 10.61 12.69 12.72
Rotacion de existencias 3.25 3.91 3.92
Rotacion de caja y bancos 72.04 77.63 72.49
Rotacion de activos totales 1.78 1.93 1.97
Rotacion de activo fijo 10.61 12.69 12.72

1ER 2DO
3. RATIOS DE SOLVENCIA O APALANCAMIENTO 3ER TRIMESTRE
TRIMESTRE TRIMESTRE
Estructura de capital(Pasivo total/Patrimonio) 0.05 0.04 0.04
Endeudamiento total 0.04 0.03 0.03

1ER 2DO
4. RATIOS DE RENTABILIDAD TRIMESTRE TRIMESTRE
3ER TRIMESTRE
Rentabilidad sobre la inversion 0.45 0.50 0.50
Rentabilidad sobre el patrimonio 0.56 0.61 0.61
Rentabilidad sobre ventas 0.25 0.26 0.25
Margen comercial 0.32 0.32 0.32
NCIEROS

6TO 7MO 8VO

4TO TRIMESTRE 5TO TRIMESTRE
TRIMESTRE TRIMESTRE TRIMESTRE
94,583.56 52,083.16 58,131.58 53,153.37 60,559.11
1,782.53 679.87 848.03 760.84 960.22
37,237.24 37,237.24 37,237.24 37,237.24 37,237.24
46,709.82 3,909.42 10,440.34 5,254.63 13,027.37
92,304.88 49,117.30 55,488.56 51,898.50 59,481.72
- - - - -
57,304.88 14,117.30 20,488.56 16,898.50 24,481.72
112,600.06 70,099.67 76,148.08 71,169.87 78,575.62
16,769.00 16,769.00 16,769.00 16,769.00 16,769.00
3,083.13 1,662.58 1,508.06 1,093.32 960.22
58,774.24 14,479.29 21,013.91 17,331.80 25,109.45
224,150.00 111,540.00 137,580.00 129,780.00 154,700.00
- - - - -
153,106.89 86,295.31 105,805.48 100,193.71 117,340.99
16,769.00 16,769.00 16,769.00 16,769.00 16,769.00
57,304.88 14,117.30 20,488.56 16,898.50 24,481.72
8.07 - - - -
11,998.74 10,499.99 10,499.99 11,998.74 11,998.74
35,000.00 35,000.00 35,000.00 35,000.00 35,000.00

6TO 7MO 8VO

4TO TRIMESTRE 5TO TRIMESTRE
TRIMESTRE TRIMESTRE TRIMESTRE
53.06 76.61 68.55 69.86 63.07
32.17 21.84 24.64 20.92 24.29
26.20 5.75 12.31 6.91 13.57
92801 51403 57284 52393 59599

6TO 7MO 8VO

4TO TRIMESTRE 5TO TRIMESTRE
TRIMESTRE TRIMESTRE TRIMESTRE
13.37 6.65 8.20 7.74 9.23
4.11 2.32 2.84 2.69 3.15
75.02 12.62 27.32 14.58 30.32
1.99 1.59 1.81 1.82 1.97
13.37 6.65 8.20 7.74 9.23

6TO 7MO 8VO

4TO TRIMESTRE 5TO TRIMESTRE
TRIMESTRE TRIMESTRE TRIMESTRE
0.03 0.03 0.03 0.02 0.02
0.03 0.02 0.02 0.02 0.01

6TO 7MO 8VO

4TO TRIMESTRE 5TO TRIMESTRE
TRIMESTRE TRIMESTRE TRIMESTRE
0.51 0.20 0.27 0.24 0.31
0.62 0.29 0.37 0.33 0.41
0.26 0.13 0.15 0.13 0.16
0.32 0.23 0.23 0.23 0.24
90.00 Liquidez General (AC/PC) Prueba Acid
35.00
80.00
70.00 30.00

60.00 25.00
50.00
20.00
40.00 Liquidez General
(AC/PC) 15.00
30.00
10.00
20.00
10.00 5.00

0.00 0.00
0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5

Prueba Defensiva (CB/PC) Capital de T

30.00 100000
90000
25.00
80000
20.00 70000
60000
15.00 Prueba Defensiva 50000
(CB/PC)
40000
10.00
30000
5.00 20000
10000
0.00 0
0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6

Rotacion de Inmueble Maquinaria y Estruct

Equipo 0.05
total/Pa
16.00
0.05
14.00 0.04
12.00 0.04
10.00 0.03
0.03
8.00 Rotacion de Inmueble
Maquinaria y Equipo 0.02
6.00 0.02
4.00 0.01
2.00 0.01
0.00
0.00 0 1 2 3 4
0 1 2 3 4 5 6 7 8 9
 Maquinaria y Equipo 0.02
6.00 0.02
4.00 0.01
2.00 0.01
0.00
0.00 0 1 2 3 4
0 1 2 3 4 5 6 7 8 9

0.04
Endeudamiento total Rentabilid
0.60
0.04
0.50
0.03
0.40
0.03
0.02 0.30
Endeudamiento total
0.02
0.20
0.01
0.10
0.01

0.00 0.00
0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5

0.70
Rentabilidad sobre el patrimonio Rentabili
0.30
0.60
0.25
0.50
0.20
0.40
Rentabilidad sobre el
0.30 patrimonio 0.15

0.20 0.10

0.10 0.05
0.00
0 1 2 3 4 5 6 7 8 9 0.00
0 1 2 3 4 5
 Prueba Acida ( (AC-EXIS)/PC)

Prueba Acida ( (AC-

EXIS)/PC)

1 2 3 4 5 6 7 8 9

Capital de Trabajo (AC-PC)

Capital de Trabajo (AC-

PC)

1 2 3 4 5 6 7 8 9

Estructura de capital(Pasivo
0.05
total/Patrimonio)
0.05
0.04
0.04
0.03
Estructura de
0.03 capital(Pasivo
0.02 total/Patrimonio)
0.02
0.01
0.01
0.00
0 1 2 3 4 5 6 7 8 9
0.02 total/Patrimonio)
0.02
0.01
0.01
0.00
0 1 2 3 4 5 6 7 8 9

Rentabilidad sobre la inversion

0

0 Rentabilidad sobre la
inversion

0
0 1 2 3 4 5 6 7 8 9

Rentabilidad sobre ventas

Rentabilidad sobre
ventas

0 1 2 3 4 5 6 7 8 9
COSTO POR MUEBLE

TOTAL 1,082.81
Lavado Cubrecamas
Cantidad Unidad Costo Costo total
Melamina 3 3 planchas 160 480
Nordex 1 1 plancha 38 38
tapacanto delgado 35 35 mtrs 0.3 10.5
pegamento 0.25 1/4 kilo 2.5 0.625
tornillos 4x50 1 1 ciento 3.6 3.6
tornilllos 4x30 0.5 1/2 ciento 1.6 0.8
Visagras 16 16 unidades 1.8 28.8
Corraderas telescopicas 8 8 unidades 6.8 54.4
Jaladores 16 16 unidades 2.2 35.2
Escuadras plasticas 12 12 unidades 0.3 3.6
Deslizadores 16 16 unidades 0.2 3.2
Post formado 2 2 mtros 180 360
tapa tornillo 80 80 unidades 0.04 3.2
MANO DE OBRA 40.54
GASTOS INDIRECTOS 19.66
CUOTA FIN 0.68

TOTAL 368.75
Lavado de Alfombra
Cantidad Costo Costo total
Melamina 1.5 1 1/2 PLANCHA 160 240
Nordex 0.25 1/4 de plancha 38 9.50
tapacanto delgado 25 25 MTRS 0.3 7.5
Visagras 6 6 UNIDADES 1.8 10.8
Tubo cromado 0.5 50 cm 3.33 1.665
tornillos 4x50 50 50 unidades 0.18 9
tornilllos 4x30 10 10 unidades 0.16 1.6
Corraderas 2 2 unidades 6.8 13.6
Escuadras plasticas 6 6 unidades 0.3 1.8
Canoplas 2 2 unidades 0.8 1.6
Jaladores 4 4 unidades 2.2 8.8
tapa tornillo 50 50 unidades 0.04 2

TOTAL 381.25
Lavado de Uniforme
Cantidad Costo Costo total
Melamina 1 1 plancha 160 160
Nordex 0.5 1/2 plancha 38 19
tornillos 4x50 50 50 unidades 1.8 90
tornilllos 4x30 10 10 unidades 0.016 0.16
Jaladores 2 2 unidades 2.2 4.4
tapa tornillo 30 30 unidades 0.04 1.2
deslizadores 8 8 unidades 0.2 1.6
soporte cromados 4 4 unidades 2 8
vidrio 1 1 unidades 27 27
corraderas telescopicas livianas 2 2 unidades 4.5 9

TOTAL 1,630.89
Lavado de Sabanas
Cantidad Costo Costo total
Melamina 3 3 planchas 160 480
Nordex 2 2 planchas 38 76
tornillos 4x50 100 100 unidades 0.18 18
tornilllos 4x30 50 50 unidades 0.016 0.8
Jaladores 4 4 unidades 2.2 8.8
tapa tornillo 100 100 uniddes 0.04 4
deslizadores 10 10 unidades 0.2 2
vidrio 4 4 unidad 30 120
corraderas telescopicas pesadas 2 2 unidades 6.8 13.6
espejo 1 1 unidad 70 70
soporte acrilico 12 12 unidades 0.15 1.8
juegos de push 2 2 juegos 8.5 17
tapacanto delgado 20 20 mtrs 0.3 6
tapcanto pbc 10 10 mtrs 1.2 12
soporte cromado 2 2 unidades 8 16
Focos leds 2 2 unidades 25 50
luces leds en cinta 6 6 mts 100 600
coperas 4 4 unidades 18.5 74

TOTAL 334.15
Lavado de Batas
Cantidad Costo Costo total
Melamina 1 1 plancha 160 160
Nordex 0.25 1/4 plancha 38 9.5
tornillos 4x50 30 30 unidades 1.8 54
tornilllos 4x30 4 4 unidades 0.016 0.064
tapacanto delgado 15 15 mtrs 0.3 4.5
Jaladores 2 2 unidades 2.2 4.4
Vidrio 1 1 unidad 30 30
Correderas simple 2 2 unidades 3.8 7.6
Deslizadores 6 6 unidades 0.2 1.2
Escuadras 4 4 unidades 0.3 1.2
tapa tornillos 20 20 unidades} 0.04 0.8

TOTAL 440.69
Planchado de endredones
Cantidad Costo Costo total
Melamina 2 2 planchas 160 320
Nordex 0.5 0.5 planchas 38 19
tornillos 4x50 1 1 ciento 3.2 3.2
tornilllos 4x30 25 25 unidades 0.016 0.4
Corraderas 4 4 unidades 3.5 14
Tapacanto delgado 20 20 mtrs 0.3 6
Tapacanto pbc 8 8 mtrs 1.2 9.6
jaladores 4 4 unidades 1.4 5.6
tapa tornillo 1 1 ciento 2 2

TOTAL 196.31
Tintoreria
Cantidad Costo Costo total
Melamina 0.5 1/2 plancha 160 80
Nordex 0.25 1/4 Nordex 38 9.5
tornillos 4x50 23 23 unidades 1.8 41.4
tapa tornillo 23 23 unidades 0.04 0.92
tapa canto 12 12 metros 0.3 3.6

MELAMINES COSTO X UNIDAD

Lavado de Secos de Ternos 160.00 221
Lavado de Seco de Vestidos 155.00 216
Lavado de Cortina 140.00 201
Lavado de Peluche 2,500.00 2561
SERVICIO P. U. Venta Precio Costo Ganancia %
Lavado Cubrecamas 1,700.00 1,082.81 617.19 57%
Lavado de Alfombra 800.00 368.75 431.25 117%
Lavado de Uniforme 600.00 381.25 218.75 57%
Lavado de Sabanas 3,000.00 1,630.89 1,369.11 84%
Lavado de Batas 550.00 334.15 215.85 65%
Planchado de endredones 750.00 440.69 309.31 70%
Tintoreria 280.00 196.31 83.69 43%
Lavado de Secos de Ternos 225.00 160.00 65.00 41%
Lavado de Seco de Vestidos 220.00 155.00 65.00 42%
Lavado de Cortina 195.00 140.00 55.00 39%
ACCESORIOS 3,500.00 2,500.00 1,000.00 40%

SERVICIO Precio Costo 40%

Lavado Cubrecamas 1,082.81 1,516
Lavado de Alfombra 368.75 516
Lavado de Uniforme 381.25 534
Lavado de Sabanas 1,630.89 2,283
Lavado de Batas 334.15 468
Planchado de endredones 440.69 617
Tintoreria 196.31 275
Lavado de Secos de Ternos 160.00 224
Lavado de Seco de Vestidos 155.00 217
Lavado de Cortina 140.00 196
ACCESORIOS 2,500.00 3,500