INVERSION INTANGIBLE UNIDAD CANTIDAD

Costos de constitucion y organozacion de empresaElaboracion de minuta Und 1 S/. 900.00 Elaboracion de escritura publica Und 1 S/. 930.00 Inscripcion de resgistros publicos Und 1 S/. 740.00 Formulario para registro publicos Und 1 S/. 70.00 Certificado de compatibilidad de uso Und 1 S/. 15.00 Licencia de funcionamiento Und 1 S/. 260.00 Legalizacion de libros de actas Und 1 S/. 40.00 Legalizacion de libro diario Und 1 S/. 43.00 Legalizacion de libro mayor Und 1 S/. 43.00 Legalizacion de libro ingresos y egresos Und 1 S/. 45.00 Legalizacion de planillas y remuneraciones Und 1 S/. 40.00 Legalizacion de libro inventarios Und 1 S/. 45.00 Permisos municipales Und 1 S/. 38.00 Patente 1 S/. 500.00 Gastos operativosInstalacion telefonica Und 1 S/. 50.00 Sob Total

VALOR UNITARIO

TOTAL

S/. 900.00 S/. 930.00 S/. 740.00 S/. 70.00 S/. 15.00 S/. 260.00 S/. 40.00 S/. 43.00 S/. 43.00 S/. 45.00 S/. 40.00 S/. 45.00 S/. 38.00 S/. 500.00

S/. 50.00 S/. 3,209.00

INVERSION DE KILLARIDescripcion Cantidad Costo Unitario Costo total

Equipos de Operaciones S/. 6,640.00 Computadora 4 S/. 1,500.00 S/. 6,000.00 Impresora 1 S/. 400.00 S/. 400.00 Telefono 2 S/. 120.00 S/. 240.00 Muebles de Oficina S/. 1,620.00 Escritorios 4 S/. 200.00 S/. 800.00 Sillas Giratoris 4 S/. 100.00 S/. 400.00 Sillas Normales 3 S/. 40.00 S/. 120.00 Estantes 2 S/. 150.00 S/. 300.00 Utiles de Oficina S/. 59.00 Archivadores 5 S/. 7.00 S/. 35.00 Papeleria 2 S/. 12.00 S/. 24.00 Implemento de Mantenimiento S/. 50.00 Extintor 1 S/. 30.00 S/. 30.00 Botiquin 1 S/. 20.00 S/. 20.00 TOTAL S/. 8,369.00

INVERSION DE KILLARIDescripcion Cantidad Costo Unitario

Computadora 4 S/. 1,500.00 Impresora 1 S/. 400.00 Telefono 1 S/. 120.00 Escritorios 4 S/. 200.00 Sillas Giratoris 4 S/. 100.00 Sillas Normales 2 S/. 40.00 Estantes 1 S/. 300.00 Archivadores 5 S/. 7.00 Papeleria 2 S/. 12.00 Extintor 1 S/. 30.00 Botiquin 1 S/. 20.00 Patente 1 S/. 500.00 TOTAL S/. 3,229.00

CAPITAL DE TRABAJOPLANILLA

COMPRA DE CARTERAS 500 S/. 50.00 COMPRA DE LLAVEROS 500 S/. 6.00 COMPRA DE SEPARADORES 500 S/. 6.00 COMPRA DE CAJAS PRIMARIA 500 S/. 5.00 COMPRA DE ETIQUETA 500 S/. 0.40 COMPRA CAJAS SECUNDARIA 10 S/. 5.00 TRANSPORTE INTER. A FABRICA 1 S/. 400.00 TRANSPORTE INTER. AL PUERTO 1 S/. 120.00 AGENCIAMIENTO DE ADUANA 1 S/. 400.00 SEGURO DE CARGA INTERNACIONAL 0.55% 1 S/. 660.00 TRANSPORTE AEREO 1 S/. 2,000.00 PLANILLA GERENTE 1 S/. 2,000.00 PLANILLA JEFE MARKETING 1 S/. 1,500.00 PLANILLA JEFE LOGISTICO 1 S/. 1,500.00 PLANILLA JEFE FINANZAS 1 S/. 1,500.00 TOTAL

INVERSION TOTAL

INVERSIÓN TOTAL En Porcentaje

I. ACTIVOS TANGIBLES S/. 8,369.00

II. ACTIVOS INTANGIBLES S/. 3,209.00

III. CAPITAL DE TRABAJO S/. 52,030.00

IV. GASTOS ADMINISTRATIVOS S/. 8,571.67 TOTAL S/. 72,179.67

INVERSION DE KILLARICosto total

S/. 6,000.00 S/. 400.00 S/. 120.00 S/. 800.00 S/. 400.00 S/. 80.00 S/. 300.00 S/. 35.00 S/. 24.00 S/. 30.00 S/. 20.00 S/. 500.00 S/. 8,709.00

CAPITAL DE TRABAJO

S/. 25,000.00 S/. 3,000.00 S/. 3,000.00 S/. 2,500.00 S/. 200.00 S/. 50.00 S/. 400.00 S/. 120.00 S/. 400.00 S/. 660.00 S/. 6,000.00 S/. 2,000.00 S/. 1,500.00 S/. 1,500.00 S/. 1,500.00 S/. 47,830.00

COSTO INTERNO DE CARTERAS KILLARY

CONCEPTO CANTIDAD

1. COSTEO 500 CARTERASKillary 500 und S/. 50.00 Llavero 500 und S/. 6.00 SEPARADORES 500 Und S/. 6.00 Etiquetas 500 Und S/. 0.40 Flete Cuzco a Lima 1 und S/. 400.00 Gastos operativos 1 und S/. 100.00 Traslado interno a planta 1 und S/. 150.00 CAJA PRIMARIA 500 und S/. 5.00 CAJA SECUNDARIA 10 und S/. 10.00 FLETE FABRICA A ADUANAS 1 und S/. 120.00 FLETE AEREO 1 und S/. 6,000.00 SEGURO 1 und S/. 660.00 AGENCIAMIENTO DE ADUANA 1 und S/. 400.00

TOTAL S/. 7,907.40

GASTOS TOTALESCONCEPTO CANTIDAD

GASTOS DE PRODUCCION S/. 41,630.00 GASTOS DE VENTAS S/. 10,400.00

GASTO TOTAL S/. 52,030.00

PRECIO UNITARIO A EXPORT. CANTIDAD COSTO

KILLARI 500 UND S/. 104.06

UNIDAD DE MEDIDA

COSTO UNITARIO

COSTO INTERNO DE CARTERAS KILLARY

COSTO TOTAL

S/. 25,000.00 S/. 3,000.00 S/. 3,000.00 S/. 200.00 S/. 400.00 S/. 100.00 S/. 150.00 S/. 2,500.00 S/. 100.00 S/. 120.00 S/. 6,000.00 S/. 660.00 S/. 400.00

S/. 41,630.00

COSTOS FIJOS

DESCRIPCIÓN CANTIDAD COSTO MENSUAL

12 S/. 220.00 S/. 440.00

PERSONAL DE MARKETING12

S/. 1,500.00 S/. 3,000.00 PERSONAL DE LOGISTICA S/. 1,500.00 S/. 3,000.00 VACACIONES S/. 125.00 S/. 250.00 Subtotal S/. 3,345.00 S/. 6,690.00 Gastos generales

1Mantenimiento equipos S/. 30.00 S/. 60.00

Subtotal S/. 30.00 S/. 60.00 Gastos de intermediario

12 S/. 4,800.00 S/. 9,600.00

Publicidad de empresa S/. 400.00 S/. 800.00 Subtotal S/. 5,200.00 S/. 10,400.00

Total S/. 8,575.00 S/. 17,150.00

COSTOS BIMESTRALES

Alquiler de local incl. Servicios de Luz

COSTOS FIJOS

S/. 2,640.00 S/. 18,000.00 S/. 18,000.00 S/. 1,500.00 S/. 40,140.00

S/. 360.00

S/. 360.00 S/. 57,600.00 S/. 4,800.00 S/. 62,400.00

S/. 102,900.00

COSTO TOTAL ANUAL

GASTOS ADMINISTRATIVOS

GASTOS ADMINISTRATIVOS Gasto mensual Gasto Anual

Gerente General S/. 2,000.00 S/. 24,000.00

Administracion y finanzas S/. 1,500.00 S/. 18,000.00

Vacaciones S/. 145.83 S/. 1,750.00

Suministros de oficina S/. 100.00 S/. 1,200.00

Internet S/. 60.00 S/. 720.00

Telefono S/. 100.00 S/. 1,200.00

Agua S/. 30.00 S/. 360.00

Luz S/. 50.00 S/. 600.00

Alquiler de local S/. 300.00 S/. 3,600.00

TOTAL GASTOS DE ADMINISTRACIÓN S/. 4,285.83 S/. 51,430.00

GASTOS DE VENTAS Gasto BIMESTRAL Gastos AnualGastos de intermediario 8% S/. 9,600.00 S/. 57,600.00 Gastos de publicidad fans page S/. - S/. - Publicidad empresa S/. 800.00 S/. 4,800.00 TOTAL GASTOS DE VENTA S/. 10,400.00 S/. 62,400.00

Meses Valor Cuota Interes Amortizacion Saldo Insoluto

0 S/. 35,000.00

1 S/. 1,659.03 S/. 1,131.08 S/. 527.95 S/. 527.95 S/. 34,472.05

2 S/. 1,659.03 S/. 1,114.02 S/. 545.01 S/. 1,072.96 S/. 33,927.04

3 S/. 1,659.03 S/. 1,096.41 S/. 562.62 S/. 1,635.58 S/. 33,364.42

4 S/. 1,659.03 S/. 1,078.23 S/. 580.80 S/. 2,216.38 S/. 32,783.62

5 S/. 1,659.03 S/. 1,059.46 S/. 599.57 S/. 2,815.95 S/. 32,184.05

6 S/. 1,659.03 S/. 1,040.08 S/. 618.95 S/. 3,434.90 S/. 31,565.10

7 S/. 1,659.03 S/. 1,020.08 S/. 638.95 S/. 4,073.85 S/. 30,926.15

8 S/. 1,659.03 S/. 999.34 S/. 659.69 S/. 4,733.54 S/. 30,266.46

9 S/. 1,659.03 S/. 978.11 S/. 680.92 S/. 5,414.46 S/. 29,585.54

10 S/. 1,659.03 S/. 956.11 S/. 702.92 S/. 6,117.38 S/. 28,882.62

11 S/. 1,659.03 S/. 933.39 S/. 725.64 S/. 6,843.02 S/. 28,156.98

12 S/. 1,659.03 S/. 909.94 S/. 749.09 S/. 7,592.11 S/. 27,407.89

13 S/. 1,659.03 S/. 885.74 S/. 773.29 S/. 8,365.40 S/. 26,634.60

14 S/. 1,659.03 S/. 860.75 S/. 798.28 S/. 9,163.68 S/. 25,836.32

15 S/. 1,659.03 S/. 834.95 S/. 824.08 S/. 9,987.76 S/. 25,012.24

16 S/. 1,659.03 S/. 808.32 S/. 850.71 S/. 10,838.47 S/. 24,161.53

17 S/. 1,659.02 S/. 780.82 S/. 878.20 S/. 11,716.67 S/. 23,283.33

18 S/. 1,659.02 S/. 752.44 S/. 906.58 S/. 12,623.25 S/. 22,376.75

19 S/. 1,659.02 S/. 723.15 S/. 935.87 S/. 13,559.12 S/. 21,440.88

20 S/. 1,659.02 S/. 692.90 S/. 966.12 S/. 14,525.24 S/. 20,474.76

21 S/. 1,659.02 S/. 661.68 S/. 997.34 S/. 15,522.58 S/. 19,477.42

22 S/. 1,659.02 S/. 629.45 S/. 1,029.57 S/. 16,552.15 S/. 18,447.85

23 S/. 1,659.02 S/. 596.18 S/. 1,062.84 S/. 17,614.99 S/. 17,385.01

24 S/. 1,659.02 S/. 561.83 S/. 1,097.19 S/. 18,712.18 S/. 16,287.82

25 S/. 1,659.02 S/. 526.37 S/. 1,132.65 S/. 19,844.83 S/. 15,155.17

26 S/. 1,659.02 S/. 489.77 S/. 1,169.25 S/. 21,014.08 S/. 13,985.92

27 S/. 1,659.02 S/. 451.98 S/. 1,207.04 S/. 22,221.12 S/. 12,778.88

28 S/. 1,659.02 S/. 412.97 S/. 1,246.05 S/. 23,467.17 S/. 11,532.83

29 S/. 1,659.02 S/. 372.70 S/. 1,286.32 S/. 24,753.49 S/. 10,246.51

30 S/. 1,659.02 S/. 331.13 S/. 1,327.89 S/. 26,081.38 S/. 8,918.62

31 S/. 1,659.02 S/. 288.22 S/. 1,370.80 S/. 27,452.18 S/. 7,547.82

32 S/. 1,659.02 S/. 243.92 S/. 1,415.10 S/. 28,867.28 S/. 6,132.72

33 S/. 1,659.02 S/. 198.19 S/. 1,460.83 S/. 30,328.11 S/. 4,671.89

34 S/. 1,659.02 S/. 150.98 S/. 1,508.04 S/. 31,836.15 S/. 3,163.85

35 S/. 1,659.02 S/. 102.25 S/. 1,556.77 S/. 33,392.92 S/. 1,607.08

36 S/. 1,659.02 S/. 51.94 S/. 1,607.08 S/. 35,000.00 S/. -

Amortizaciòn Acumulada

FINANCIAMIENTO VALOR S/ Capital Propio S/. 40,000.00 Capital Tercero S/. 35,000.00

TOTAL S/. 75,000.00

S/. 24,724.88 S/. 35,000.00

S/. 59,724.88

PUNTO DE EQUILIBRIO

COSTO FIJO 8,575.00

COSTO VARIABLE UNITARIO 104.06

PRECIO 240.00

CAPACIDAD INSTALADA 500.00 BIMESTRALES

MARGEN DE CONTRIBUCION 135.94

PUNTO DE EQ EN CANT 63 MENSUALES

PUNTO DE EQUILIBRIO PARA CARTERA KILLARICosto fijo S/. 8,575.00

Costo variable unitario S/. 104.06

Precio unitario S/. 240.00

Capacidad instalada 500.00

Margen de contribucion S/. 135.94

Punto de equilibrio en cantidad mensual 63.08

S/. -

S/. 1,000.00

S/. 2,000.00

S/. 3,000.00

S/. 4,000.00

S/. 5,000.00

S/. 6,000.00

S/. 7,000.00

S/. 8,000.00

S/. 9,000.00

S/. 10,000.00 PUNTO EQUILIBRIO MENSUAL

Column B

S/. -

S/. 1,000.00

S/. 2,000.00

S/. 3,000.00

S/. 4,000.00

S/. 5,000.00

S/. 6,000.00

S/. 7,000.00

S/. 8,000.00

S/. 9,000.00

S/. 10,000.00 PUNTO EQUILIBRIO MENSUAL

Column B

ELEGANCE FASHION S.A.CDETALLE DE ACTIVO FIJO

CANT

MUEBLES Y ENSERES2/21/2015 Escritorios 4 S/. 200.00 S/. 800.00 52/21/2015 Sillas Giratoris 4 S/. 100.00 S/. 400.00 52/21/2015 Sillas Normales 3 S/. 40.00 S/. 120.00 52/21/2015 Estantes 2 S/. 150.00 S/. 300.00 5

EQUIPOS DE COMPUTO2/21/2015 Computadora 4 S/. 1,500.00 S/. 6,000.00 52/21/2015 Impresora 1 S/. 400.00 S/. 400.00 52/21/2015 Telefono 2 S/. 120.00 S/. 240.00 5

TOTAL DEPRECIACIÓN

FECHA DE COMPRA DESCRIPCIÒN DEL ACTIVO

COSTO DE ADQUISICIÒN POR

UND.

COSTO DE ADQUISICIÒN

TOTAL VIDA UTIL

DEPRECIACIÒN POR AÑO

AÑO 2016 AÑO 2017 AÑO 2018 AÑO 2019 AÑO 2020

S/. 324.00 S/. 324.00 S/. 324.00 S/. 324.00 S/. 324.00 S/. 160.00 S/. 160.00 S/. 160.00 S/. 160.00 S/. 160.00 S/. 80.00 S/. 80.00 S/. 80.00 S/. 80.00 S/. 80.00 S/. 24.00 S/. 24.00 S/. 24.00 S/. 24.00 S/. 24.00 S/. 60.00 S/. 60.00 S/. 60.00 S/. 60.00 S/. 60.00

S/. 1,328.00 S/. 1,328.00 S/. 1,328.00 S/. 1,328.00 S/. 1,328.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 1,200.00 S/. 80.00 S/. 80.00 S/. 80.00 S/. 80.00 S/. 80.00 S/. 48.00 S/. 48.00 S/. 48.00 S/. 48.00 S/. 48.00

S/. 1,652.00 S/. 1,652.00 S/. 1,652.00 S/. 1,652.00 S/. 1,652.00

% DE DEPREC.

4) PRESUPUESTO DE VENTAS

MES CANTIDAD PRECIO TOTAL

Enero S/. - Febrero 500 CARTERAS KILLARY S/. 240.00 S/. 120,000.00 Marzo S/. - Abril 500 CARTERAS KILLARY S/. 240.00 S/. 120,000.00 Mayo S/. - Junio 500 CARTERAS KILLARY S/. 240.00 S/. 120,000.00 Julio S/. - Agosto 500 CARTERAS KILLARY S/. 240.00 S/. 120,000.00 Septiembre S/. - Octubre 500 CARTERAS KILLARY S/. 240.00 S/. 120,000.00 Noviembre S/. - Diciembre 500 CARTERAS KILLARY S/. 240.00 S/. 120,000.00 TOTAL 3,000 S/. 720,000.00

DESCRIPCION DEL PRODUCTO

PRECIO UNITARIO

50%

CANAL DE DISTRIBUCION ADELANTO 50%

INTERMEDIARIO "BROKER" S/. 60,000.00 INTERMEDIARIO "BROKER"INTERMEDIARIO "BROKER" S/. 60,000.00 INTERMEDIARIO "BROKER"INTERMEDIARIO "BROKER" S/. 60,000.00 INTERMEDIARIO "BROKER"INTERMEDIARIO "BROKER" S/. 60,000.00 INTERMEDIARIO "BROKER"INTERMEDIARIO "BROKER" S/. 60,000.00 INTERMEDIARIO "BROKER"INTERMEDIARIO "BROKER" S/. 60,000.00 INTERMEDIARIO "BROKER"

S/. 360,000.00

ESTRATEGIA DE COMERCIALIZACION

50%

CONTADO 50% TOTAL

S/. - S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. - S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. - S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. - S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. - S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. - S/. 60,000.00 S/. 60,000.00 S/. 60,000.00 S/. 360,000.00 S/. 720,000.00

5) PRESUPUESTO DE COSTO

MES Costo Fijo

Enero 0 S/. 104.06 S/. - 8,575.00 Febrero 500 S/. 104.06 S/. 52,030.00 8,575.00 Marzo 0 S/. 104.06 S/. - 8,575.00 Abril 500 S/. 104.06 S/. 52,030.00 8,575.00 Mayo 0 S/. 104.06 S/. - 8,575.00 Junio 500 S/. 104.06 S/. 52,030.00 8,575.00 Julio 0 S/. 104.06 S/. - 8,575.00 Agosto 500 S/. 104.06 S/. 52,030.00 8,575.00 Septiembre 0 S/. 104.06 S/. - 8,575.00 Octubre 500 S/. 104.06 S/. 52,030.00 8,575.00 Noviembre 0 S/. 104.06 S/. - 8,575.00 Diciembre 500 S/. 104.06 S/. 52,030.00 8,575.00 TOTAL 3000 S/. 312,180.00 102,900.00

Cant Proyectada de Venta

Costo Unitario Variable

Costo Total Variable

Costo Total

8,575.00 60,605.00 8,575.00 60,605.00 8,575.00 60,605.00 8,575.00 60,605.00 8,575.00 60,605.00 8,575.00 60,605.00 415,080.00

6) GASTOS ADMINISTRATIVOS

Cant Detalle Descripcion GASTO ANUAL

1 Gerente General PLANILLA S/. 2,000.00 S/. 24,000.00 1 Administracion y finanzas PLANILLA S/. 1,500.00 S/. 18,000.00 2 Vacaciones PLANILLA S/. 145.83 S/. 1,750.00 1 Suministros de oficina S/. 100.00 S/. 1,200.00 1 Internet S/. 60.00 S/. 720.00 2 Telefono S/. 100.00 S/. 1,200.00 1 Agua S/. 30.00 S/. 360.00 1 Luz S/. 50.00 S/. 600.00 1 Alquiler de local S/. 300.00 S/. 3,600.00

TOTAL S/. 4,285.83 S/. 51,430.00

GASTO MENSUAL

6) GASTOS DE VENTAS

Cant Detalle Descripcion GASTO BIMESTRAL GASTO ANUAL

1 Gastos de intermediario 8% CARTERAS KILLARY S/. 9,600.00 57,600.00 1 Gastos de publicidad S/. - 1 Publicidad empresa S/. 800.00 4,800.00

TOTAL 62,400.00

VENTAS 10% 15% 20% 25% S/. 720,000.00 S/. 72,000.00 S/. 108,000.00 S/. 144,000.00 S/. 180,000.00

S/. 792,000.00 S/. 828,000.00 S/. 864,000.00 S/. 900,000.00

COSTO DE VENTA 10% 15% 20% 25% S/. 352,920.00 S/. 35,292.00 S/. 52,938.00 S/. 70,584.00 S/. 88,230.00

S/. 388,212.00 S/. 405,858.00 S/. 423,504.00 S/. 441,150.00

GASTOS ADMINSTRATIVO 10% 15% 20% 25% S/. 51,430.00 S/. 5,143.00 S/. 7,714.50 S/. 10,286.00 S/. 12,857.50

S/. 56,573.00 S/. 59,144.50 S/. 61,716.00 S/. 64,287.50

GASTOS DDE VENTAS 10% 15% 20% 25% S/. 62,400.00 S/. 6,240.00 S/. 9,360.00 S/. 12,480.00 S/. 15,600.00

S/. 68,640.00 S/. 71,760.00 S/. 74,880.00 S/. 78,000.00

7)ESTADO DE RESULTADOSDETALLE AÑO 2015 AÑO 2016 AÑO 2015

VENTAS 720,000.00 792,000.00 828,000.00

(-)COSTO DE VENTA - 415,080.00 - 388,212.00 - 405,858.00

UTILIDAD BRUTA 304,920.00 403,788.00 422,142.00

(-)GASTOS ADMINISTRATIVOS - 51,430.00 - 51,430.00 - 51,430.00

(-)GASTOS DE VENTAS - 62,400.00 - 62,400.00 - 62,400.00

UTIILDAD OPERATIVA 191,090.00 289,958.00 308,312.00

GASTOS FINANCIEROS - 19,908.24 - 19,908.24 - 19,908.24

171,181.76 270,049.76 288,403.76

DISTRIBUCION DE UTILIDADES - 17,118.18 - 27,004.98 - 28,840.38

UTILIDAD ANTES DE IMPUESTOS 154,063.59 243,044.79 259,563.39

IMPUESTO A LA RENTA - 43,137.80 - 68,052.54 - 72,677.75

UTILIDAD NETA 110,925.78 174,992.25 186,885.64

ESTADO DE RESULTADOS ENTEGRALES AL 31 DIC 2015VENTAS S/. 720,000.00

COSTO DE VENTAS S/. -415,080.00

UTILIDAD BRUTA S/. 304,920.00

GASTOS ADMINISTRATIVOS S/. -51,430.00

GASTOS DE VENTAS S/. -62,400.00

UTILIDAD OPERATIVO S/. 191,090.00

GASTOS FINANCIEROOS S/. -19,908.24

UTILIDAD ANTES DE IMPUESTO S/. 154,063.59

IMPUESTO A LA RENTA S/. -43,137.80

UTILIDAD NETA S/. 110,925.78

UTILIDAD ANTES DE IMPUESTOS Y DIST DE UTILIDADES

AÑO 2016 AÑO 2015

864,000.00 900,000.00

- 423,504.00 - 441,150.00

440,496.00 458,850.00

- 51,430.00 - 51,430.00

- 62,400.00 - 62,400.00

326,666.00 345,020.00

- -

326,666.00 345,020.00

- 32,666.60 - 34,502.00

293,999.40 310,518.00

- 82,319.83 - 86,945.04

211,679.57 223,572.96

BIMESTRE 1 AÑO 1 AÑO 2 AÑO 3

VENTA POR BIMESTRE 500 3000 3020 3050

BIMESTRES EN EL AÑO 1 6 6 6

PRODUCCIÒN TOTAL 500 18000 18120 18300

PRECIO DE CARTERA S/. 240.00 S/. 240.00 S/. 240.00 S/. 240.00

INGRESOS TOTALES S/. 120,000.00 S/. 4,320,000.00 S/. 4,348,800.00 S/. 4,392,000.00

VENTAS CARTERAS KILLARI

AÑO 4 AÑO 5

3060 4000

6 6

18360 24000

S/. 240.00 S/. 240.00

S/. 4,406,400.00 S/. 5,760,000.00

DETALLE AÑO 0 AÑO 1 AÑO 2 AÑO 3 AÑO 4

Ingresos 720000.00 792000.00 828000.00 864000.00

(-) Costos variables - 312,180.00 - 312,180.00 - 312,180.00 - 312,180.00

(-) Costos fijos - 102,900.00 - 102,900.00 - 102,900.00 - 102,900.00

(-) Gastos de ventas - 62,400.00 - 62,400.00 - 62,400.00 - 62,400.00

(-) Gastos adm. - 51,430.00 - 51,430.00 - 51,430.00 - 51,430.00

(-) Interes prestamo - - - -

(-) Depreciacion - 1,652.00 - 1,652.00 - 1,652.00 - 1,652.00

(-) Amortizacion intang - 641.80 - 641.80 - 641.80 - 641.80

Utilidad antes de impuesto 188,796.20 260,796.20 296,796.20 332,796.20

(-) Impuesto a la Renta - 52,862.94 - 73,022.94 - 83,102.94 - 93,182.94

Utilidad Neta 135,933.27 187,773.27 213,693.27 239,613.27

Depreciacion 1,652.00 1,652.00 1,652.00 1,652.00

Amortizacion intang 641.80 641.80 641.80 641.80

(-) Inversion inicial - 72,179.67

(-) inversion cap. De trabajo - 52,030.00

Prestamos 35,000.00

(-) Amortizacion deuda - 19,908.24 - 19,908.24 - 19,908.24

Flujo de caja 1 - 89,209.67 118,318.83 170,158.83 196,078.83 241,907.07

AÑO 5

900000.00

- 312,180.00

- 102,900.00

- 62,400.00

- 51,430.00

-

- 1,652.00

- 641.80

368,796.20

- 103,262.94

265,533.27

1,652.00

641.80

267,827.07

DETALLE AÑO 1 AÑO 2 AÑO 3 AÑO 4Flujo econòmico neto actualizado 118,318.83 170,158.83 196,078.83 241,907.07

Flujo econòmico neto actualizado 118,318.83 170,158.83 196,078.83 241,907.07

INVERSIÒN 89,209.67

VAN 1 (20%) 348.66

VAN 2 (15%) 542.73

Calculo de la TIRR1=20% VAN 1 = 348,66R2=15% VAN 2 = 542,73

TIR : (20+(15-20)*348.66(348,66-542,73)

TIR : 28.98%

AÑO 5 267,827.07 267,827.07

ELEGANCE FASHION S.A.C.ESTADO DE SITUACIÒN FINANCIERA AL 31 DE DICIEMBRE 2015

ACTIVOCaja S/. 35,000.00 Clientes S/. - Ctas x cobrar diver (prestamos) S/. - Mercaderia S/. 360,000.00

Total Activo Corriente S/. 395,000.00 Activo Fijo S/. 8,369.00 Depreciacion S/. -1,652.00 Intangible S/. 3,209.00

TOTAL ACTIVO S/. 404,926.00 PASIVOTributos por pagar S/. 52,862.94 Remuneraciones por pagar S/. 51,430.00 Proveedores S/. 150,000.00 Prestamos S/. - Total Pasivo Corriente S/. 254,292.93 Tributos por pagar S/. - Prestamos S/. 19,908.24 Beneficios SocialesTotal Pasivo S/. 274,201.17 PATRIMINIOCapital S/. 40,000.00 Resultados Acumulados S/. - Resultados del Ejercicio S/. 110,925.78 TOTAL PASIVO Y PATRIMONIO S/. 425,126.96

LIQUIDEZ GENERAL = 1

LIQUIDEZ GENERAL =

PRUEBA ACIDA =2

PRUEBA ACIDA =

SOLVENCIA =3

SOLVENCIA =

ROI =4

ROI =

ROA =5

ROA =

LIQUIDEZ GENERAL = ACTIVO CORRIENTE PASIVO CORRIENTE

PRUEBA ACIDA = ACT.CTE - MERCADERIAS PASIVO CORRIENTE

SOLVENCIA = TOTAL ACTIVOTOTAL PASIVO

ROI = UTILIDAD NETACAPITAL

ROA = UTILIDAD NETATOTAL ACTIVO

S/. 425,126.96 S/. 52,862.94 8.0420608341711

#NAME? S/. 52,862.94

#NAME?

#NAME? S/. 274,201.17

#NAME?

S/. 110,925.78 S/. 40,000.00 S/. 2.77

S/. 110,925.78 S/. 425,126.96 S/. 0.26