PLAN DE NEGOCIO PARA EL MONTAJE DE UN SPA. – 7 Parte –

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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