Tabla 27. Costos de operación
|
Concepto |
Valor |
| Salarios |
$8,300,000 |
| Prestaciones sociales, seguridad social, parafiscales |
$4,531,468 |
| Honorarios |
$600,000 |
| Servicios Públicos |
$1,500,000 |
| Arriendo |
$2,900,000 |
| Papelería |
$200,000 |
| Gastos de Mercadeo y Publicidad |
$1,066,600 |
| Aseo y ornato |
$200,000 |
| Varios |
$200,000 |
|
Total |
$19,498,068 |
Fuente: Elaboración propia
4.7 IMPUESTO DE INDUSTRIA Y COMERCIO.
La inscripción en la Cámara de Comercio está sujeta al pago del impuesto de registro equivalente al 0,7% del monto del capital de la compañía, y al pago de derechos de matrícula mercantil por un valor de entre $25.000 y $1.300.000 dependiendo del capital.
5. ANÁLISIS FINANCIERO
5.1 SIMULACIÓN DE VENTAS (INGRESOS 2012 – 2016)
Tabla 27: Simulación de ventas (ingresos)
| SERVICIO | Nª VENDIDOS | VALOR | TOTAL |
| Terapia Acuatica | 700 | 100.000 | 58.000.000 |
| Cocoterapia | 400 | 120.000 | 36.000.000 |
| Terapia del aire | 350 | 80.000 | 16.000.000 |
| Masoterapia | 1.300 | 50.000 | 52.500.000 |
| Caminata ecológica | 125 | 50.000 | 6.250.000 |
| Exfoliación de la piel la lado del rio | 400 | 70.000 | 29.750.000 |
| Exfoliación de la piel | 2600 | 50.000 | 115.000.000 |
| TOTAL AÑO | 313.500.000 |
Para los demás años se establece un crecimiento anual del 12% en las ventas, con una inflación del 4% y un aumento del precio de los productos similar al de la inflación.
5.2 INGRESOS
Tabla 28: Ingresos de Salud Integral Spa
|
Salud Integral ¨Spa¨ |
|||||
|
INGRESOS |
|||||
|
|
|
|
|
|
|
|
2012 |
2013 |
2014 |
2015 |
2016 |
|
| Terapia Acuática |
70.000.000 |
81.536.000 |
94.790.492 |
110.411.965 |
128.360.534 |
| Cocoterapia |
48.000.000 |
55.910.400 |
64.999.195 |
75.711.062 |
88.018.652 |
| Terapia del aire |
42.000.000 |
48.921.600 |
56.874.295 |
66.247.179 |
77.016.321 |
| Masoterapia |
65.000.000 |
75.712.000 |
88.019.743 |
102.525.396 |
119.191.925 |
| Caminata ecológica |
6.250.000 |
7.280.000 |
8.463.437 |
9.858.211 |
11.460.762 |
| Exfoliación de la piel al lado del rio |
28.000.000 |
32.614.400 |
37.916.197 |
44.164.786 |
51.344.214 |
| Exfoliación de la piel |
130.000.000 |
151.424.000 |
176.039.485 |
205.050.793 |
238.383.849 |
|
0 |
0 |
0 |
0 |
0 |
|
| TOTAL INGRESOS OPERATIVOS |
389.250.000 |
453.398.400 |
527.102.844 |
613.969.393 |
713.776.257 |
| TOTAL INGRESOS |
389.250.000 |
453.398.400 |
527.102.844 |
613.969.393 |
713.776.257 |
De un análisis de los ingresos, se observa que existe una gran diversificación de los mismos, lo cual genera una estabilidad financiera a corto y medio plazo. Siendo el servicio de exfoliación de la piel la partida que más ingresos genera.
5.3 EGRESOS
Tabla 29: Egresos de Salud Integral Spa
|
2012 |
2013 |
2014 |
2015 |
2016 |
|
| Costos variables |
32.090.000 |
37.378.432 |
43.454.670 |
50.616.000 |
58.844.136 |
| Costos fijos |
0 |
0 |
0 |
0 |
0 |
| TOTAL COSTOS |
32.090.000 |
37.378.432 |
43.454.670 |
50.616.000 |
58.844.136 |
|
|
|
|
|
|
|
| Gastos operativos |
376.113.488 |
379.153.448 |
382.196.606 |
385.493.009 |
388.793.601 |
|
|
|
|
|
|
|
| Arriendo |
34.800.000 |
36.192.000 |
37.567.296 |
39.069.988 |
40.554.647 |
| Servicios públicos |
18.000.000 |
18.720.000 |
19.431.360 |
20.208.614 |
20.976.542 |
| Papelería |
2.400.000 |
2.496.000 |
2.590.848 |
2.694.482 |
2.796.872 |
| Varios |
2.400.000 |
2.496.000 |
2.590.848 |
2.694.482 |
2.796.872 |
| Aseo y ornato |
2.400.000 |
2.496.000 |
2.590.848 |
2.694.482 |
2.796.872 |
| Gasto por depreciación |
9.263.048 |
9.263.048 |
9.263.048 |
9.263.048 |
9.263.048 |
| Gasto por amortización |
0 |
0 |
0 |
0 |
0 |
| Gasto por impuestos |
0 |
0 |
0 |
0 |
0 |
| Gasto por publicidad |
12.799.200 |
13.439.160 |
14.111.118 |
14.816.673 |
15.557.507 |
| Gasto por salarios |
294.051.240 |
294.051.240 |
294.051.240 |
294.051.240 |
294.051.240 |
|
|
|
|
|
|
|
| Gastos financieros |
9.429.402 |
7.746.205 |
5.861.025 |
3.749.623 |
1.384.853 |
|
|
|
|
|
|
|
| TOTAL GASTOS |
385.542.890 |
386.899.653 |
388.057.631 |
389.242.632 |
390.178.453 |
| TOTAL EGRESOS |
417.632.890 |
424.278.085 |
431.512.301 |
439.858.631 |
449.022.590 |
El análisis vertical señala que los gastos administrativos tienen una participación del 90% en los costos totales, teniendo un gran peso el gasto en concepto de salario, por tanto, se aconseja a medio plazo tomar medidas para disminuir esta partida.
5.4 PLAN AMORTIZACIÓN
Tabla 30: Plan Amortización de Salud Integral Spa
| VALOR PRESTAMO |
89.109.100 |
|||
| PLAZO |
60 |
|||
| TASA |
0,949% |
|||
| CUOTA MES |
1.954.670 |
|||
|
CUOTA |
INICIAL |
INTERES |
CAPITAL |
SALDO |
|
1 |
89.109.100 |
845.538 |
1.109.132 |
87.999.968 |
|
2 |
87.999.968 |
835.013 |
1.119.657 |
86.880.311 |
|
3 |
86.880.311 |
824.389 |
1.130.281 |
85.750.030 |
|
4 |
85.750.030 |
813.664 |
1.141.006 |
84.609.024 |
|
5 |
84.609.024 |
802.838 |
1.151.833 |
83.457.192 |
|
6 |
83.457.192 |
791.908 |
1.162.762 |
82.294.430 |
|
7 |
82.294.430 |
780.875 |
1.173.795 |
81.120.634 |
|
8 |
81.120.634 |
769.737 |
1.184.933 |
79.935.701 |
|
9 |
79.935.701 |
758.493 |
1.196.177 |
78.739.524 |
|
10 |
78.739.524 |
747.143 |
1.207.527 |
77.531.997 |
|
11 |
77.531.997 |
735.685 |
1.218.985 |
76.313.012 |
|
12 |
76.313.012 |
724.118 |
1.230.552 |
75.082.460 |
|
|
||||
|
año 1 |
9.429.402 |
14.026.640 |
||
|
|
||||
|
13 |
75.082.460 |
712.442 |
1.242.228 |
73.840.232 |
|
14 |
73.840.232 |
700.655 |
1.254.015 |
72.586.217 |
|
15 |
72.586.217 |
688.756 |
1.265.915 |
71.320.302 |
|
16 |
71.320.302 |
676.744 |
1.277.927 |
70.042.376 |
|
17 |
70.042.376 |
664.618 |
1.290.053 |
68.752.323 |
|
18 |
68.752.323 |
652.377 |
1.302.294 |
67.450.030 |
|
19 |
67.450.030 |
640.019 |
1.314.651 |
66.135.379 |
|
20 |
66.135.379 |
627.545 |
1.327.125 |
64.808.254 |
|
21 |
64.808.254 |
614.952 |
1.339.718 |
63.468.536 |
|
22 |
63.468.536 |
602.240 |
1.352.430 |
62.116.105 |
|
23 |
62.116.105 |
589.407 |
1.365.263 |
60.750.842 |
|
24 |
60.750.842 |
576.452 |
1.378.218 |
59.372.624 |
|
|
||||
|
Año 2 |
7.746.205 |
15.709.836 |
||
|
|
||||
|
25 |
59.372.624 |
563.375 |
1.391.296 |
57.981.329 |
|
26 |
57.981.329 |
550.173 |
1.404.497 |
56.576.831 |
|
27 |
56.576.831 |
536.846 |
1.417.824 |
55.159.007 |
|
28 |
55.159.007 |
523.392 |
1.431.278 |
53.727.729 |
|
29 |
53.727.729 |
509.811 |
1.444.859 |
52.282.870 |
|
30 |
52.282.870 |
496.101 |
1.458.569 |
50.824.302 |
|
31 |
50.824.302 |
482.261 |
1.472.409 |
49.351.893 |
|
32 |
49.351.893 |
468.290 |
1.486.380 |
47.865.513 |
|
33 |
47.865.513 |
454.186 |
1.500.484 |
46.365.028 |
|
34 |
46.365.028 |
439.948 |
1.514.722 |
44.850.306 |
|
35 |
44.850.306 |
425.575 |
1.529.095 |
43.321.212 |
|
36 |
43.321.212 |
411.066 |
1.543.604 |
41.777.608 |
|
|
||||
|
Año 3 |
5.861.025 |
17.595.017 |
||
|
|
||||
|
37 |
41.777.608 |
396.419 |
1.558.251 |
40.219.356 |
|
38 |
40.219.356 |
381.633 |
1.573.037 |
38.646.319 |
|
39 |
38.646.319 |
366.707 |
1.587.963 |
37.058.356 |
|
40 |
37.058.356 |
351.639 |
1.603.031 |
35.455.325 |
|
41 |
35.455.325 |
336.428 |
1.618.242 |
33.837.083 |
|
42 |
33.837.083 |
321.073 |
1.633.597 |
32.203.486 |
|
43 |
32.203.486 |
305.572 |
1.649.098 |
30.554.388 |
|
44 |
30.554.388 |
289.924 |
1.664.746 |
28.889.643 |
|
45 |
28.889.643 |
274.128 |
1.680.542 |
27.209.100 |
|
46 |
27.209.100 |
258.182 |
1.696.489 |
25.512.612 |
|
47 |
25.512.612 |
242.084 |
1.712.586 |
23.800.025 |
|
48 |
23.800.025 |
225.834 |
1.728.837 |
22.071.189 |
|
|
||||
|
Año 4 |
3.749.623 |
19.706.419 |
||
|
|
||||
|
49 |
22.071.189 |
209.429 |
1.745.241 |
20.325.948 |
|
50 |
20.325.948 |
192.869 |
1.761.801 |
18.564.146 |
|
51 |
18.564.146 |
176.151 |
1.778.519 |
16.785.628 |
|
52 |
16.785.628 |
159.275 |
1.795.395 |
14.990.233 |
|
53 |
14.990.233 |
142.239 |
1.812.431 |
13.177.802 |
|
54 |
13.177.802 |
125.041 |
1.829.629 |
11.348.173 |
|
55 |
11.348.173 |
107.680 |
1.846.990 |
9.501.184 |
|
56 |
9.501.184 |
90.155 |
1.864.515 |
7.636.668 |
|
57 |
7.636.668 |
72.463 |
1.882.207 |
5.754.461 |
|
58 |
5.754.461 |
54.603 |
1.900.067 |
3.854.394 |
|
59 |
3.854.394 |
36.574 |
1.918.097 |
1.936.297 |
|
60 |
1.936.297 |
18.373 |
1.936.297 |
0 |
|
|
||||
|
Año 5 |
1.384.853 |
22.071.189 |
La empresa requiere de una inversión inicial de 139.109.100, este gasto proviene de la compra de muebles, enseres, equipos informáticos y los meses de capital de trabajo estimados al inicio del proyecto, que serán de 3 meses. El capital necesario proviene fundamentalmente de dos fuentes:
- 50.000.000 recursos propios divididos a partes iguales por los creadores del proyecto.
- 89.109.100 serán obtenidos de un crédito empresarial de Bancolombia. En la tabla anterior se representa la amortización (en un periodo de 5 años) y las cuotas a pagar.
Autor:
NATALIA ANDREA NOREÑA CORREA
CARLOS ALBERTO OLARTE BADIAN
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