Inversin Inicial
Valor
CATEGORAS Cantidad
I. Estudio de investigacin
II. Gastos de Organizacin
II. Instalaciones
1) Edificaciones
III. Maquinarias y Equipos
1) Maquina reductoras
2) Equipos de bronceados
3) Escritorios
4) Computadores
5) Sillones
6) Aires acondicionados
V. Capital de Trabajo
TOTAL (RD$)
PORCENTAJE
Unitario
1 35,000
1 50,000
1 1,150,000.00
5 1,185.00
3 1,250.00
5 800.00
5 900.00
5 75.00
6 575.00
1
n Inicial
Valor
Monedas Total REC. PROPIOS
RD$ 35,000.00 35,000.00
RD$ 50,000.00 50,000.00

RD$ 1,150,000.00 1,150,000.00

US$ 237,000.00 237,000.00

US$ 150,000.00 150,000.00
US$ 160,000.00 160,000.00
US$ 180,000.00 180,000.00
US$ 15,000.00 15,000.00
US$ 138,000.00 138,000.00

528,750.00 528,750.00

2,643,750.00 2,643,750.00

100% 100.00

2,115,000.00 80
Capital de Trabajo 20
Capital de Trabajo 528,750.00
 Depreciacin Por Mtodo Simple
Ao
Detalle Costo Tasa dep. 1 2 3 4

Edificaciones $1,150,000.00 5% $57,500.00 $54,625.00 $51,893.75 $49,299.06

Equipos de oficina $493,000.00 25% $123,250.00 $92,437.50 $69,328.13 $51,996.09

Maquinarias $387,000.00 25% $96,750.00 $72,562.50 $54,421.88 $40,816.41

Total $2,030,000.00 $277,500.00 $219,625.00 $175,643.75 $142,111.56

Mtodo Simple
Aos
5 6 7 8 9 10 Valor de rescate

$46,834.11 $44,492.40 $42,267.78 $40,154.39 $38,146.67 $36,239.34 $688,547.48

$38,997.07 $29,247.80 $21,935.85 $16,451.89 $12,338.92 $9,254.19 $27,762.56

$30,612.30 $22,959.23 $17,219.42 $12,914.57 $9,685.92 $7,264.44 $21,793.33

$116,443.48 $96,699.44 $81,423.06 $69,520.85 $60,171.52 $52,757.97 $738,103.37

 Mano de ob
Detalle Cantidad Sueldos 1 2 3
Personal area admin
Gerente General 1 $20,000.00 $260,000.00 $270,400.00 $281,216.00
Gerente de recursos humano 1 $15,500.00 $201,500.00 $209,560.00 $217,942.40
Contador 1 $15,000.00 $195,000.00 $202,800.00 $210,912.00
Secretarias 4 $14,000.00 $728,000.00 $757,120.00 $787,404.80
Sreno 3 $13,500.00 $526,500.00 $547,560.00 $569,462.40
Conserje 3 $12,000.00 $468,000.00 $486,720.00 $506,188.80

Subtotal 13 $90,000.00 $2,379,000.00 $2,474,160.00 $2,573,126.40

Personal tecnic
Enfermeras 2 $10,000.00 $130,000.00 $135,200.00 $140,608.00
Auxiliares enfermeras 5 $8,500.00 $110,500.00 $114,920.00 $119,516.80
Masajistas 4 $7,300.00 $94,900.00 $98,696.00 $102,643.84
Auxiliares Masajistas 4 $7,000.00 $91,000.00 $94,640.00 $98,425.60

Subtotal $32,800.00 $426,400.00 $443,456.00 $461,194.24

Total $122,800.00 $2,805,400.00 $2,917,616.00 $3,034,320.64

 Mano de obra
4 5 6 7 8 9 10
Personal area administrativa
$292,464.64 $304,163.23 $316,329.75 $328,982.94 $342,142.26 $355,827.95 $370,061.07
$226,660.10 $235,726.50 $245,155.56 $254,961.78 $265,160.25 $275,766.66 $286,797.33
$219,348.48 $228,122.42 $237,247.32 $246,737.21 $256,606.70 $266,870.96 $277,545.80
$818,900.99 $851,657.03 $885,723.31 $921,152.25 $957,998.34 $996,318.27 $1,036,171.00
$592,240.90 $615,930.53 $640,567.75 $666,190.46 $692,838.08 $720,551.61 $749,373.67
$526,436.35 $547,493.81 $569,393.56 $592,169.30 $615,856.07 $640,490.32 $666,109.93

$2,676,051.46 $2,783,093.51 $2,894,417.25 $3,010,193.95 $3,130,601.70 $3,255,825.77 $3,386,058.80

Personal tecnico
$146,232.32 $152,081.61 $158,164.88 $164,491.47 $171,071.13 $177,913.98 $185,030.54
$124,297.47 $129,269.37 $134,440.15 $139,817.75 $145,410.46 $151,226.88 $157,275.96
$106,749.59 $111,019.58 $115,460.36 $120,078.77 $124,881.93 $129,877.20 $135,072.29
$102,362.62 $106,457.13 $110,715.41 $115,144.03 $119,749.79 $124,539.78 $129,521.37

$479,642.01 $498,827.69 $518,780.80 $539,532.03 $561,113.31 $583,557.84 $606,900.16

$3,155,693.47 $3,281,921.20 $3,413,198.05 $3,549,725.97 $3,691,715.01 $3,839,383.61 $3,992,958.96

 11

$384,863.51
$298,269.22
$288,647.64
$1,077,617.84
$779,348.62
$692,754.33

$3,521,501.15

$192,431.76
$163,566.99
$140,475.18
$134,702.23

$631,176.16

$4,152,677.32
 INSUMOS
Aos
Detalle 1 2 3 4 5 6

Crema reductora $9,450.00 $9,780.75 $10,123.08 $10,477.38 $10,844.09 $11,223.64

Esfoliante $5,700.00 $5,852.19 $6,008.44 $6,168.87 $6,333.58 $6,502.68

Aceite $95,700.00 $99,834.24 $104,147.08 $108,646.23 $113,339.75 $118,236.03

Total $110,850.00 $115,467.18 $120,278.60 $125,292.49 $130,517.42 $135,962.35

s
7 8 9 10

$11,616.46 $12,023.04 $12,443.85 $12,879.38

$6,676.31 $6,854.56 $7,037.58 $7,225.48

$123,343.82 $128,672.28 $134,230.92 $140,029.70

$141,636.59 $147,549.88 $153,712.34 $160,134.56

 Reparacion y Mantenimiento
Detalle Costo Tasa 1 2 3 4
Edificaciones $1,150,000.00 1% $11,500.00 $11,730.00 $11,964.60 $12,203.89

Equipos de oficina $493,000.00 3% $14,790.00 $15,085.80 $15,387.52 $15,695.27

Maquinarias $387,000.00 3% $11,610.00 $11,842.20 $12,079.04 $12,320.62

Total $2,030,000.00 $37,900.00 $38,658.00 $39,431.16 $40,219.78

Mantenimiento
5 6 7 8 9 10
$12,447.97 $12,696.93 $12,950.87 $13,209.89 $13,474.08 $13,743.56

$16,009.17 $16,329.36 $16,655.94 $16,989.06 $17,328.84 $17,675.42

$12,567.04 $12,818.38 $13,074.75 $13,336.24 $13,602.97 $13,875.02

$41,024.18 $41,844.66 $42,681.56 $43,535.19 $44,405.89 $45,294.01

 Energia electrica, Agua, Comunicacin
Detalle 1 2 3 4 5 6 7

Energia $32,074.56 $33,357.54 $34,691.84 $36,079.52 $37,522.70 $39,023.61 $40,584.55

Agua $7,200.00 $7,488.00 $7,787.52 $8,099.02 $8,422.98 $8,759.90 $9,110.30

Comunicacin $76,192.80 $79,240.51 $82,410.13 $85,706.54 $89,134.80 $92,700.19 $96,408.20

Total $115,467.36 $120,086.05 $124,889.50 $129,885.08 $135,080.48 $140,483.70 $146,103.05

cacin
8 9 10

$42,207.93 $43,896.25 $45,652.10

$9,474.71 $9,853.70 $10,247.85

$100,264.53 $104,275.11 $108,446.11

$151,947.17 $158,025.06 $164,346.06

 Costo Total del Pro
Costos Aos 1 2 3
Costos Fijos
Depreciacin y Amortizacin 277,500.00 219,625.00 175,643.75
Mano de Obra Area administratica 2,379,000.00 2,474,160.00 2,573,126.40
Energa, agua y comunicacin 57,733.68 60,043.03 62,444.75

Subtotal 2,714,233.68 2,753,828.03 2,811,214.90

Costos Variables
Insumos 110,850.00 115,467.18 120,278.60
Mano de Obra area tcnica 426,400.00 443,456.00 461,194.24
Energa, agua y comunicacin 57,733.68 60,043.03 62,444.75
Material Gastable Oficina 20,000.00 20,800.00 21,632.00

Subtotal 614,983.68 639,766.21 665,549.59

Imprevisto 832,304.34 848,398.56 869,191.12

Total de Costos 4,161,521.70 4,241,992.79 4,345,955.61

Proporcin que Representan los Costo Fijos y Va

1 2 3
% de CF con relacin al imprevisto 65.22 64.92 64.69
% de CV con relacin al imprevisto 14.78 15.08 15.31
Costos Fijos 542,846.74 550,765.61 562,242.98
Costos Variables 122,996.74 127,953.24 133,109.92
osto Total del Proyecto
4 5 6 7 8 9

142,111.56 116,443.48 96,699.44 81,423.06 69,520.85 60,171.52

2,676,051.46 2,783,093.51 2,894,417.25 3,010,193.95 3,130,601.70 3,255,825.77
64,942.54 67,540.24 70,241.85 73,051.52 75,973.58 79,012.53

2,883,105.56 2,967,077.24 3,061,358.54 3,164,668.53 3,276,096.14 3,395,009.81

125,292.49 130,517.42 135,962.35 141,636.59 147,549.88 153,712.34

479,642.01 498,827.69 518,780.80 539,532.03 561,113.31 583,557.84
64,942.54 67,540.24 70,241.85 73,051.52 75,973.58 79,012.53
22,497.28 23,397.17 24,333.06 25,306.38 26,318.64 27,371.38

692,374.31 720,282.52 749,318.05 779,526.53 810,955.41 843,654.10

893,869.97 921,839.94 952,669.15 986,048.76 1,021,762.89 1,059,665.98

4,469,349.84 4,609,199.70 4,763,345.74 4,930,243.81 5,108,814.43 5,298,329.89

n los Costo Fijos y Variables con Relacin al Imprevisto

4 5 6 7 8 9
64.51 64.37 64.27 64.19 64.13 64.08
15.49 15.63 15.73 15.81 15.87 15.92
576,621.11 593,415.45 612,271.71 632,933.71 655,219.23 679,001.96
138,474.86 144,056.50 149,863.61 155,905.31 162,191.08 168,730.82
 10

52,757.97
3,386,058.80
82,173.03

3,520,989.80

160,134.56
606,900.16
82,173.03
28,466.24

877,673.98

1,099,665.95

5,498,329.73

10
64.04
15.96
704,197.96
175,534.80
 Pronstico del P
Proyecc
Servicios Precios/Seccion 1 2
Masaje de relajacion 1,100.00 1,800.00 1,980.00
Masaje Reductor 1,300.00 1,800.00 1,980.00
Depilacin Lser 950.00 1,800.00 1,980.00

Servicios Precios/Seccion 1 2
Masaje de relajacion 1,100.00 1,980,000.00 2,178,000.00
Masaje Reductor 1,300.00 2,340,000.00 2,574,000.00
Depilacin Lser 950.00 1,710,000.00 1,881,000.00

Total de ingresos por ao 6,030,000.00 6,633,000.00

Pronstico del Proyecto
Proyeccion de secciones de servicios a ofrecer durante cada ao
3 4 5 6 7 8
2,178.00 2,395.80 2,635.38 2,898.92 3,188.81 3,507.69
2,178.00 2,395.80 2,635.38 2,898.92 3,188.81 3,507.69
2,178.00 2,395.80 2,635.38 2,898.92 3,188.81 3,507.69

3 4 5 6 7 8
2,395,800.00 2,635,380.00 2,898,918.00 3,188,809.80 3,507,690.78 3,858,459.86
2,831,400.00 3,114,540.00 3,425,994.00 3,768,593.40 4,145,452.74 4,559,998.01
2,069,100.00 2,276,010.00 2,503,611.00 2,753,972.10 3,029,369.31 3,332,306.24

7,296,300.00 8,025,930.00 8,828,523.00 9,711,375.30 10,682,512.83 11,750,764.11

 9 10
3,858.46 4,244.31
3,858.46 4,244.31
3,858.46 4,244.31

9 10
4,244,305.84 4,668,736.43
5,015,997.82 5,517,597.60
3,665,536.87 4,032,090.55

12,925,840.52 14,218,424.58
 Estado de Resultado de
PARTIDAS 1 2 3
INGRESOS:
Ingresos Generales 6,030,000.00 6,633,000.00 7,296,300.00
Otros Ingresos

COSTOS FIJOS (GTOS GLES Y ADM)

Depreciacin y Amortizacin 277,500.00 219,625.00 175,643.75
Mano de Obra Area Administrativa 2,379,000.00 2,474,160.00 2,573,126.40
Energa, agua y comunicacin 57,733.68 120,086.05 124,889.50
Subtotal 2,714,234 2,813,871 2,873,660

COSTOS VARIABLES
Insumos 110,850.00 115,467.18 120,278.60
Mano de Obra Area tecnica 426,400.00 443,456.00 461,194.24
Material Gastable Oficina 20,000.00 20,800.00 21,632.00
Imprevisto 832,304.34 848,398.56 869,191.12
Subtotal 1,389,554 1,428,122 1,472,296

UTILIDAD EN OPERACIONES 1,926,212 2,391,007 2,950,344

UTILIDAD ANTES DE BONIFICACIONES 1,926,212 2,391,007 2,950,344

Bonificaciones (10%) 192,621 239,101 295,034

UTILIDAD ANTES DE IMPUESTOS 1,733,591 2,151,906 2,655,310

Impuestos sobre la Renta (29%) 502,741 624,053 770,040

UTILIDAD NETA 1,230,849 1,527,854 1,885,270

o de Resultado del Proyecto
Aos
4 5 6 7 8 9

8,025,930.00 8,828,523.00 9,711,375.30 10,682,512.83 11,750,764.11 12,925,840.52

142,111.56 116,443.48 96,699.44 81,423.06 69,520.85 60,171.52

2,676,051.46 2,783,093.51 2,894,417.25 3,010,193.95 3,130,601.70 3,255,825.77
129,885.08 135,080.48 140,483.70 146,103.05 151,947.17 158,025.06
2,948,048 3,034,617 3,131,600 3,237,720 3,352,070 3,474,022

125,292.49 130,517.42 135,962.35 141,636.59 147,549.88 153,712.34

479,642.01 498,827.69 518,780.80 539,532.03 561,113.31 583,557.84
22,497.28 23,397.17 24,333.06 25,306.38 26,318.64 27,371.38
893,869.97 921,839.94 952,669.15 986,048.76 1,021,762.89 1,059,665.98
1,521,302 1,574,582 1,631,745 1,692,524 1,756,745 1,824,308

3,556,580 4,219,323 4,948,030 5,752,269 6,641,950 7,627,511

3,556,580 4,219,323 4,948,030 5,752,269 6,641,950 7,627,511

355,658 421,932 494,803 575,227 664,195 762,751

3,200,922 3,797,391 4,453,227 5,177,042 5,977,755 6,864,760

928,267 1,101,243 1,291,436 1,501,342 1,733,549 1,990,780

2,272,655 2,696,148 3,161,791 3,675,700 4,244,206 4,873,979

 10

14,218,424.58

52,757.97
3,386,058.80
164,346.06
3,603,163

160,134.56
606,900.16
28,466.24
1,099,665.95
1,895,167

8,720,095

8,720,095

872,009

7,848,085

2,275,945

5,572,141
 Flujo de Caja Com

PARTIDAS 1 2 3
INGRESOS:
Ingresos Generales 6,030,000.00 6,633,000.00 7,296,300.00
Otros Ingresos

COSTOS FIJOS (GTOS GLES Y ADM)

Depreciacin y Amortizacin 277,500.00 219,625.00 175,643.75
Mano de Obra Area Administrativa 2,379,000.00 2,474,160.00 2,573,126.40
Energa, agua y comunicacin 57,733.68 120,086.05 124,889.50
Subtotal 2,714,234 2,813,871 2,873,660

COSTOS VARIABLES
Insumos 110,850.00 115,467.18 120,278.60
Mano de Obra Area tecnica 426,400.00 443,456.00 461,194.24
Material Gastable Oficina 20,000.00 20,800.00 21,632.00
Imprevisto 832,304.34 848,398.56 869,191.12
Subtotal 1,389,554 1,428,122 1,472,296

UTILIDAD EN OPERACIONES 1,926,212 2,391,007 2,950,344

UTILIDAD ANTES DE BONIFICACIONES 1,926,212 2,391,007 2,950,344

Bonificaciones (10%) 192,621 239,101 295,034

UTILIDAD ANTES DE IMPUESTOS 1,733,591 2,151,906 2,655,310

Impuestos sobre la Renta (29%) 502,741 624,053 770,040

UTILIDAD NETA 1,230,849 1,527,854 1,885,270

Depreciacin 277,500.00 219,625.00 175,643.75
Valor de Rescate
Capital de Trabajo (528,750.00) (5,388,854.95)
Inversin en Activos. Fijos e Intangibles (28,637,386.64)

Flujo de Caja (28,888,636.64) 219,625.00 (5,213,211.20)

ujo de Caja Completo
Aos
4 5 6 7 8 9

8,025,930.00 8,828,523.00 9,711,375.30 10,682,512.83 11,750,764.11 12,925,840.52

142,111.56 116,443.48 96,699.44 81,423.06 69,520.85 60,171.52

2,676,051.46 2,783,093.51 2,894,417.25 3,010,193.95 3,130,601.70 3,255,825.77
129,885.08 135,080.48 140,483.70 146,103.05 151,947.17 158,025.06
2,948,048 3,034,617 3,131,600 3,237,720 3,352,070 3,474,022

125,292.49 130,517.42 135,962.35 141,636.59 147,549.88 153,712.34

479,642.01 498,827.69 518,780.80 539,532.03 561,113.31 583,557.84
22,497.28 23,397.17 24,333.06 25,306.38 26,318.64 27,371.38
893,869.97 921,839.94 952,669.15 986,048.76 1,021,762.89 1,059,665.98
1,521,302 1,574,582 1,631,745 1,692,524 1,756,745 1,824,308

3,556,580 4,219,323 4,948,030 5,752,269 6,641,950 7,627,511

3,556,580 4,219,323 4,948,030 5,752,269 6,641,950 7,627,511

355,658 421,932 494,803 575,227 664,195 762,751

3,200,922 3,797,391 4,453,227 5,177,042 5,977,755 6,864,760

928,267 1,101,243 1,291,436 1,501,342 1,733,549 1,990,780

2,272,655 2,696,148 3,161,791 3,675,700 4,244,206 4,873,979

142,111.56 116,443.48 96,699.44 81,423.06 69,520.85 60,171.52

(5,450,502.21) (5,512,457.78) (5,572,152.62)

(5,308,390.64) (5,396,014.29) (5,475,453.18) 81,423.06 69,520.85 60,171.52

 10

14,218,424.58

52,757.97
3,386,058.80
164,346.06
3,603,163

160,134.56
606,900.16
28,466.24
1,099,665.95
1,895,167

8,720,095

8,720,095

872,009

7,848,085

2,275,945

5,572,141
52,757.97
738,103.37

790,861.35
 Flujo de Caja de
Partidas Aos 0 1 2
Utilidad Neta 1,230,849.46 1,527,853.61
Depreciacin 277,500 219,625
Valor de Rescate
Capital de Trabajo (6,930,354.64) (5,329,895.75) (5,388,854.95)

Inversin en Activos. Fijos e Intangibles (28,637,386.64)

Flujo de Caja (35,567,741.28) (3,821,546.29) (3,641,376.35)

Flujo de Caja del Proyecto
3 4 5 6 7 8
1,885,270.07 2,272,654.72 2,696,147.59 3,161,790.89 3,675,699.90 4,244,205.85
175,644 142,112 116,443 96,699 81,423 69,521

(5,450,502.21) (5,512,457.78) (5,572,152.62)

(3,389,588.39) (3,097,691.49) (2,759,561.55) 3,258,490.32 3,757,122.96 4,313,726.70

 9 10
4,873,979.30 5,572,140.61
60,172 52,758
738,103

4,934,150.81 6,363,001.95