CHAPTER I

EXECUTIVE SUMMARY

The Business Plan that has been chosen arises as a consequence of a need for
the female and male segment to guide their tastes and preferences, because the
current market scenarios require better aesthetics and image in workplaces, in
places where they are interrelated. with social spaces of great relevance for
business, family visits, work meetings, etc. The trend of good presentation has
always been in force, what has changed over time is the evolution of today being
much better than “simply looking good”, that is to say that the person should not
be seen as old, excessive wrinkles, hair full of gray or dandruff, etc.
It is widely observed in banking entities, for example, that the personnel who
work at the counter are no longer the thirty, forty or fifty-something that were
used until the end of the 20th century, today they are young people between 18
and 25 years old. of age at most, adults are no longer observed. This also
happens in interiors in technical-level executive areas, they are increasingly
younger and adult executives strive to look better; which is why they always
require or attend beauty centers to use Botox, waxing, skin cleansing, etc.
Likewise, they demand weight reduction services with various techniques,
reduction of fat in the face in specialized centers, who perform liposculpture,
delicate and risky operations to reduce the level of fat in voluminous areas of the
body.
On this occasion, the business plan focuses on launching a service on the
market, a “Hair Treatment and Aesthetic Beauty Salon”, aimed at the market of
women and men in hair treatment such as hairstyles, lacing, dyeing,
reconditioning, etc. . Likewise, within the field of aesthetic beauty, it is proposed
to provide the service of Peeling, Leffting, Pedicure and Manicure, among others,
which is in great demand today.
The work is distributed by chapters which include:
Chapter I: Executive Summary of the business plan, where a synthesis of the
research is made in central and fundamental aspects such as economic activity,
competitive advantages, the economic, social, environmental impact and the
profitability of the business that determines the viability of the business. same.

1
Chapter II: The Definition of the Plan consists of disclosing details about the
economic activity indicating its main identification codes, the type of service to be
offered, the service processes that will be generated in marketing, services or
extraction.
Chapter III: Market study, refers to the scenario in which the study must be
determined regarding the trend and response of the market, the market variables
that could affect demand and supply, determine the unsatisfied demand from
which the objective demand is derived. and corresponding projection.
Chapter IV: Technical study, consists of quantifying the size of the business, the
determining factors regarding the market, resources, investment and financing.
Likewise, the process and technology of the hair treatment and aesthetic beauty
service are explained, how it will be developed, presenting process diagrams and
the operational flow.
Chapter V: Study of Investment and Financing, is the initial part of the business
plan corresponding to the investment that must be made from the constitution of
the company, purchase of tangible and intangible fixed assets, monthly and
annual labor that the entire plan will demand. of business. This investment is
what will finally determine the form of financing between the company and the
banking entity in terms of percentages in time, term and interest rate.
Chapter VI: Study of income and expenses, here the costs and expenses of each
process that the company must carry out are structured and which will be
centralized in the economic cash flow of the business plan. Income is determined
based on the determination of the price for each type of service that, based on
the projected demand, daily, monthly and annual income is obtained.
Chapter VII: Financial Evaluation, in this part, once the cost and expense centers
have been completed as income, they all intervene in the Economic and
Financial Cash Flow, which determines an annual net flow until the end of the
project's life. With these net flows it is possible to determine the NPV and the
IRR, both economically and financially, which indicates whether or not the project
is profitable.
Chapter VIII Organization and Legal Aspects, every business plan must have an
organization that ensures the proper functioning of its areas in relation to the
target market that will come for the services offered and in this way, an
organization chart and functions of the company are required. .

2
Chapter IX: Conclusions and Recommendations, finally the business plan allows
us to conclude on aspects of greater relevance that determine why the business
plan is profitable or not and what are the main impact factors that allow us to
conclude positively or negatively depending on the results. NPV and IRR results.
As for recommendations, it allows us to anticipate what must be done for the
company to be successful.

3
 CHAPTER II
DEFINITION OF THE BUSINESS PLAN

1. Title of the project

This project will be called “ LOOK FASHION Style, Trend and Glamor EIRL
Beauty Salon” which will provide hair and beauty treatment services, grouped as
part of the clients' fashion look, style, as the personality of each of the clients,
trend, with fashion and glamor projection, with the magic and sensual charm that
it transmits.

2. Project activity

The economic activity of the project is services, for which the company Look
Fashion EIRL will be created.

3. Business Location

Headquarters and Warehouse

District : Independence
Street : Plaza Norte Shopping Center – Second Stage Stand
15

4. Goals

4.1 General objective

Implement a hair and beauty treatment services company in order to
satisfy the demand in the new market that is emerging full of demands in
the northern cone.

4.2 Specific objectives

 Analyze the business and evaluate the commercial, legal, technical,
economic and financial viability of the business plan with respect to
the product to be offered.

4
  Identify the economic segments to which our services are directed.
 Demonstrate through market research the need to cover unmet
demand at the local level and then expand in other districts.
 Identify the opportunities and strengths of the business plan.
 Establish strategic alliances with our main suppliers
 Determine that the business plan is profitable for a period of 5 years
that we intend to carry out and recovery of our own investment and
bank financing.
 Efficiently promote the benefits of our service whose added value is
based on improving the service that must be offered to both men and
women.

5. Business Opportunity

Entering the business of glamour, aesthetics and people's physical appearance is

a business that is increasingly being valued by people, (of all social classes), at
work, school, university, and in Everywhere there are groups of people who
advance with some fashion trend and the others follow inspired by them to obtain
the same fashionable look, which attracts the eyes of the opposite sex, and
satisfies the personal self-esteem of each person, as well as the The beauty
salon business is used in one of its own business services in hair cutting, which
has an average monthly demand for clients of both sexes. The business will be
located in the Plaza Lima Norte Shopping Center, belonging to the Wong group,
who They own the CC Plaza Lima Sur. Located in Chorrillos and with accelerated
economic growth, this makes the CC Plaza Lima Norte a success, where the
Look Fashion Beauty Salon will be located, which will have the fundamental
characteristic “the total satisfaction of our clients.”
6. Strategies
The strategies to be taken for the business will be implemented after identifying
the strengths, opportunities, weaknesses and threats. Below we detail the
SWOT of our business plan:

5
 Table No. 2.1
SWOT MATRIX STRATEGIES
Strengths
- Staff of stylists with experience in recognized
beauty salons, and all professionals.
- Ideal location for business, and has high traffic
of potential clients.
- Avant-garde and modern design (Plasma TV,
House Music, Live DJ, Agreement with brands of
the Dyes line)
- Personalized customer service and
appointments, etc.)
- Innovative staff according to trends.
- Potential young and adult clients.
Opportunities (FO)
- Reach other unsatisfied markets.
- Positioning in the area is limited. to. With organizational planning that supports
- Grow and begin the expansion of our chain of the vision, mission and objectives, it is
beauty salons. possible to penetrate the target market.
- We make agreements with exclusive beauty a. By applying the 4ps techniques, it is
brands so that we can mutually benefit by possible to dose the experience and
offering exclusivity of products and they by creativity of the organizational design
offering us products at a lower cost.
- Management of percentage of discounts for
promoters who serve our business.
- Extended service hours from Monday to
Sunday from 10:00 a.m. to 10:00 p.m.
Weaknesses
- Positioning in certain sectors of other beauty
salons
- Infrastructure of other businesses that have
a Spa salon.
- Expansion of their premises, in quantity
(they have branches)
- Advertising, many beauty salons are owned
by people from Lima entertainment; They
advertise their businesses on television and
mass communication channels.
(DO)
a. Precisely plan the organization's
strategic plan to avoid legal and
administrative setbacks.
b. Strengthen security in the area
c. Prepare adequate personnel to
correctly design customer service

Threats (FA) (GIVES)

- Prices from competitors smaller than the market
- Beauty salons in the surrounding area that have
already established clients.
- The international crisis, which may affect us
with some future financing.
to. Have good suppliers for the provision of
additives and work materials for customer
service.
a. Promotion Strategy according to
consumer perception.
a. Good advertising and promotion
strategy.
b. Prepare offers and promotions for
young people between 18 and 50
years old.

Source: Prepared by the Author

6
 CHAPTER III
MARKET STUDY

1 Description of the Market Environment

1.1 Inflation

In the last 10 years, Peru had single-digit inflation, the same rate that was
maintained due to the change in economic model from heterodox to
liberal. In the period from 2001 to 2005, inflation continued at a gradual
pace with very small increases which ranged from -0.1% to 3.5%, with
2004 being the highest, and then declining in 2005.
From 2006 to 2008, inflation has been increasing due to international
problems that affected the price of oil, reaching a barrel cost of
US$147.00 ending in December 2008 at approximately US$80.00/barrel.
This generated inflation in our economy, harming the earning capacity for
personal consumption.
As of September of this year, inflation is well controlled at 1.2% and it is
estimated that the year will end at 3.5%.

Graph No. 3.1

7
 Table No. 3.1

The GDP of each country refers to the degree of growth and/or productive
management at the sectoral level. In the case of Peru, this trend has been
fickle except for the last three years when it has increased. Which
prevents its greatest growth due to the recession of the last 5 years.
However, in the third quarter of 2009 we had a sustained decrease that
went from 10.8% to -1.1% in the second quarter of 2009, due to the global
economic crisis.

Graph No. 3.2

8
 Table No. 3.2

It can be seen that national production is constantly growing in the Construction,

Government and financial services sectors.

9
Graph No. 3.3

Every year we grow by 325 thousand people, according to the document “Peru:
Population Estimates and Projections 1950-2050” prepared by the INEI, between
2008 and 2009, the population observes an annual growth of 325 thousand
inhabitants, while in the In the next 10 years, that is, between 2010 and 2020, we
would grow by 339 thousand inhabitants per year. Considering this demographic
dynamism, in 2020, the Peruvian population would exceed 32 million inhabitants.

1.2 Scope of Business Action

Internally in the business organization, companies dedicated to the

service of Hair Treatment and Aesthetic Beauty have various technologies
in order to assign greater Added Value under the following characteristics:

 The Beauty Salon services are rethinking the image and aesthetics, and
adding new cosmiatry services such as facial massages, reducing
plasters, etc.
 The use of computerized systems is increasingly stronger to present the
product before executing the services; as well as the use of advertising
spaces.

10
 The increasingly strong use of advertising media and demands on the
image and decorum of its services forces competition to exceed
standards.
 The attempt to merge or encompass part of cosmiatry and SPA services
has generated a favorable revolution in the hair treatment and aesthetic
beauty service; in greater specialization and knowledge to offer immediate
services to the client.
 Finally, the businesses have been mixed in some cases, in others they
have maintained the line of activity in: Beauty Salon, SPAS, Cosmiatrists,
Hair Treatment Centers and Aesthetic Beauty. The latter is oriented with
specification at the facial level.

The technologies used are the following :

 Commercial establishments use commercial names at the level of
individuals and others such as companies, who use high-tech
equipment and instruments according to the size of the investment
they make.
 Commercial establishments are increasingly demanding and use
systems and personnel with a high level of use for cutting, lacing,
perming and drying processes that reduce times for the benefit of
users.
 Many hairstyling and aesthetic beauty companies and
establishments already use the means of communication
technology such as the use of websites and emails.

Below we will detail the competitiveness of the sector :

 This Sub-sector of the service sector currently has high
competitiveness, since they have a very common peculiarity, they
are always located near another beauty salon, which ensures
success.
 The largest number of related services are located on main
avenues and streets with high population frequency. It is a service

11
 where most of the staff is focused on women and homosexuals,
with very little participation of men.
 Globalization and the presence of investors in this sub-sector
implies a large influx of SPAs, which corporatize all services
including beauty salons.

The Hair Treatment and Aesthetic Beauty service will be carried out in a
district, specifically in a commercial area where there are other
commercial and service activities. The area is suitable for services and is
zoned by the municipality as compatible.

1.3 Service description

1.3.1 Of the Activities
It consists of providing the service of Cutting, Styling and Hair
Treatment, according to the user's requirements for men and/or
women, children who require for different occasions:
 Washing: For the care of your hair
 Court: At any time they want to do it.
 Trimming: Always like to adjust details of the hair, especially
ladies.
 Hairstyle: For special events on weekends.
 Dyed: To stay young and highly accepted in your activities.
 Coloring: For modernity and relevance to aesthetic fashion trends.
 Ripple: By presentation and order in their hair.
 Straightening and others: They are tastes and preferences

1.3.2 Main activity

This service consists of assigning the client a service that, by
request, the user always seeks to add to what is manicure,
pedicure, facial cleaning, which have no link with cosmiatry, since
they are not intermediate or high risk facial operations and
surgeries. that is related to human medicine. It is only at the level
of skin cleansing and manipulation with natural means such as

12
 infusion, steam and manual extraction techniques for blackheads
and fats.

1.4 Demand Study

To determine the projected demand for Look Fashion, it is made from the
historical consumption that the 12,000 beauty salons make per month with
a constant as the basis of the study of 250 people per month on average.
With which it is obtained that of the 8,500,000 people in Lima, 2,250,000
people use the services of a SPA, hairdresser, and/or beauty treatments.

TABLE Nº 3.3
Least SQUARE ANALYSIS TO PROJECT DEMAND
AND x x2 XY
Consumption
Years People

2003 1.932.904 -3 9 - 5.798.711,0

2004 1.982.465 -2 4 - 3.964.930,6
2005 2.033.298 -1 1 - 2.033.297,8
2006 2.085.434 0 0 -
2007 2.138.906 1 1 2.138.906,3
2008 2.193.750 2 4 4.387.500,0
2009 2.250.000 3 9 6.750.000,0
Total 14.616.757 0 28 1.479.466,8

7 DATA

Source: Prepared by the author.

To structure this table, the historical level of demand that moves in

Metropolitan Lima has been taken as a basis and reaches the year 2009
of 2,250,000 people who demand this service in consumption. And
through the function:
Y = a+bx, as a function of the projection.
Let us object:
a= SumY = 14.616.757 = 2.088.108
n 7

13
 b= Sum xy = 1.479.466,8 = 52838,1016
Sum x 2 28

Y= 2.088.108 + 52838,10157 8

9
Y = (2010) 2.510.813 10
Y = (2011) 2.563.651 11
Y = (2012) 2.616.489 12
Y = (2013) 2.669.327
Y = (2014) 2.722.165

In this way, a level of potential consumption is projected for the year 2009
that reaches 2,510,108 people who will consume at a potential level. This
data ensures that the service has a growing pace.

TABLE Nº 3.4
PROJECTION OF POTENTIAL DEMAND
Product Year 2010 Year 2011 Year 2012 Year 2013 Year 2014
Hairdresser (60%) 1.506.488 1.538.191 1.569.893 1.601.596 1.633.299
Aesthetic Beauty
(40%) 1.004.325 1.025.460 1.046.596 1.067.731 1.088.866

Potential Demand 2.510.813 2.563.651 2.616.489 2.669.327 2.722.165

Source: Prepared by the author

From the potential demand, the target demand is obtained by which the
company will only seek 2%, 3%, 4%, 5% and 6% respectively for each
year given that it is a company that the market will only know about.
Therefore we can only aspire to an average percentage given that it is a
service in perfect competition.

TABLE Nº 3.5
DETERMINATION OF TARGET DEMAND
Product Year 2010 Year 2011 Year 2012 Year 2013 Year 2014
Hair salon 3.013 4.615 6.28 8.008 9.8

14
Aesthetic Beauty 2.009 3.076 4.186 5.339 6.533
% growth 2% 3% 4% 5% 6%
Total Target Demand/Year 5.022 7.691 10.466 13.347 16.333
Total Target Demand/Month 418,47 640,91 872,16 1.112,22 1.361,08

Diary (people) 13,95 21,36 29,07 37,07 45,37

Source: Prepared by the author

1.5 Study of the Offer

1.5.1 Main Establishments close to the Business Plan

Among the main establishments close to the business plan in the

Independencia district are:
Beauty salons
Business name Address Tel. Price Service
GIRLS Av. Las Palmeras 2872-B 529-9622 s/.50.00

Ruby Living Room Av. Antunez 1477 523-8480

s/.54.50

Naty's Spa Av. Antunez 1322 250-2657 s/.52.00

Janet Hall Av. Carlos I. 728 523-0565 s/.55.00

15
 1.5.2 Determination of the Offer
The determination of the Supply is considered by the number of
establishments in 2009 and what is expected to be projected for
2010 in terms of greater supply. The data is also historical and
data is taken from the National Institute of Statistics and
Informatics.
We calculate by using the Least Squares Method which allows us
to specify the trend of decline or growth of the Supply.
TABLE Nº 3.6
MINIMUM SQUARE TO PROJECT THE OFFER
AND x x2 XY
Years Offer
2003 7.732 -3 9 - 23.194,8
2004 7.930 -2 4 - 15.859,7
2005 8.133 -1 1 - 8.133,2
2006 8.342 0 0 -
2007 8.556 1 1 8.555,6
2008 8.775 2 4 17.550,0
2009 9.000 3 9 27.000,0
58.467 0 28 5.917,9

7 DATA

Y = a+bx
a= SumY = 58.467 = 8.352
n 7

b= Sum xy = 5.917,9 = 211,352406

Sum x 2 28

Y= 8.352 + 211,35

Y = (2010) 10.043 Establishments to Offer

Y = (2011) 10.255 Establishments to Offer
Y = (2012) 10.466 Establishments to Offer
Y = (2013) 10.677 Establishments to Offer
Y = (2014) 10.889 Establishments to Offer

TABLE Nº 3.7
Projected Offer

16
Product 2010 2011 2012 2013 2014
Hair salon 14.73 15.04 15.35 15.66 15.97
Aesthetic Beauty 3.683 3.76 3.838 3.915 3.993
Potential Demand 18.413 18.8 19.188 19.575 19.963

Source: Prepared by the author

TABLE Nº 3.8
TARGET OFFER IN THE DISTRICT
(NUMBER OF ESTABLISHMENTS)
2,00% 2,00% 2,00% 2,00% 2,00%
Product 20010 2011 2012 2013 2014
Hair salon 295 301 307 313 319
Aesthetic Beauty 74 75 77 78 80
Total Target Offer/Year 368 376 384 392 399

Offer /Month 30,69 31,33 31,98 32,63 33,27

Daily Offer/users 1,02 1,04 1,07 1,09 1,11

Source: Prepared by the author

1.6 Determination of Unmet Demand
To determine the Unsatisfied Demand, the Current Potential Demand –
the Previous Historical Demand (2009) is obtained:
2’510,000 - 2’250,000 = 260,000 people who will not be able
to be served by 2010 and who require the opening of new establishments.

1.7 Description of the Commercial Policy

The commercial policy is described by the company in the following
guidelines:
a. Provide cash service
b. Credit sales will be proposed with credit cards: Visa-American-
Express, Mastercard and Diners Club.
c. Sales promoters will be used to develop a business plan for each
service in the location of the business plan.
d. The competition circulates between style, beauty and some touch
up cosmetics and others traditional. The company will develop two

17
 fields: Modern hairstyles and aesthetic beauty around cosmiatry
which includes Spa.

CHAPTER IV
TECHNICAL STUDY

1. Business size

1.1 Market Relationship

There is information that 100% of the beauty and hairdressing
services have diversified or made mixtures. In this product there is
strong perfect competition due to the number of companies that
offer and compete for prices and quality of services.

18
 Graph No. 4.1
Business Size in relation to the Market

100 There are many establishments that enter

% the cosmetology and aesthetic beauty
business,
In the Independencia district and they
dominate the market.
35
%

Source: Prepared by the Author

1.2 Relationship to Resources

. In this aspect, the company has no problems between the size of

the project, which is 30% of its investment in its own resources.
The relationship being perfectly favorable conditions regarding the
productive resources of the suppliers to the promoter group that
are of diversified quality in raw materials and intermediate
products.
Graph No. 4.2
Project Size vs Resources

80 In the two most important areas, the

% company provides hairdressing and
aesthetic beauty services without problems.
The resources are within the reach of the
company
30
%

Source: Prepared by the Author

19
Relationship to Investment and Financing
The size of the investment represents a total amount of S/ 46,776, which
must be used 30% with own resources and 70% from Scotiabank at a rate
of 28% annually for 5 years of repayment and two quarters of grace.
Financial resources allow you to choose between various sizes. The
criterion of financial prudence advises choosing that size that, giving rise
to a satisfactory evaluation (although not necessarily the optimal one), can
be financed with the greatest possible security and comfort.
The service to be marketed is sensitive and requires service guarantee
conditions for the financing to have a return.

Graph No. 4.3

Investment Size Vs Financing

Of the S/.46,667, 30% is resources

70 Own and 70% is via financing.
%
30
%

Source: Prepared by the Author

2. Business Plan Process and Technology

The company will use appropriate technology according to the demands

and requirements of the market, especially the SES of Independencia,
which are higher than the average for its environment and has more
barriers due to competition.

Graph No. 4.4

Size Process Vs Technology
100 100
% %
Technology meets standards

20
 From the international market using
products under the HACCP system. and
ISO 20000

Source: Prepared by the Author

3. Business location, determining factors

3.1 Proximity to Raw Materials

In this part, each district has a different measurement regarding

the location of the Business Plan in a general context. For this I
have chosen Comas, Independencia with respect to the Olivos and
each person has different accessibility in terms of time, future
maintenance services, basic services, transportation, etc.
In this tabulation, it is observed that Independencia has greater
accessibility because it is an open district and has more direct and
less congested avenues and it follows any of these districts that
have greater barriers to be able to accommodate any need. Keep
in mind that the business is located in the CC Plaza Norte.

TABLE Nº 4.1
Business Location Tabulation
Factors Independence Commas The Olive Trees
Accessibility 10 8 4
Time 10 6 6
Maintenance and repair 8 10 8
To the market 10 8 6
Services: Light-Water, 8 6 6
Communication, etc.
Transport 8 4 6

21
Costs 6 8 6
Climate
Legal procedures 10 6 4
Living Conditions 10 8 6
80 64 52
Source: Prepared by the Author

Score:
10: Very good 8: Good 6: Regular 4: Bad

Tabulation Results
Therefore, the Independencia district is the one that has the best location
for the development of hairdressing and aesthetic beauty activities
through the company “Salón de Belleza LOOK FASHION SAC ”. It is
observed that in said district it brings together a range of diversification of
accesses so that it opens in said district.

3.2 Proximity to the Market

As seen in the main table, market accessibility is very important,
especially for distributors, suppliers and all those involved in the
sales services of accessories and supplies necessary for the
business plan. For consumers, they do not represent a great
impact, since they will go to any place where they can ensure the
best service.

3.3 Labor Availability

Regarding the availability of labor, the largest amount can be
found in the same district because there is a large population mass
in both Independencia and Comas and Los Olivos.

3.4 Electrical Energy Supply

The Independencia district is assigned the highest rating for being
the center of commercial operations at a commercial level in
different points, in commerce, banking and important shopping

22
 centers such as Metro and Plaza, which connect the network of all
social classes in the place.

3.5 Transportation Service and Freight

The drop in the international price of oil prices—which today is
around US$50 per barrel—and its derivatives has various impacts
on textile, agricultural and livestock activity, industry in general,
etc.: since it stabilizes or prevents them. that prices skyrocket in
transportation costs, freight for the import of supplies and additives
that the hairstyle and aesthetic beauty service supplies. Therefore
prices tend to be stable.

3.6 Land Availability and Costs

The project only requires land and facilities at the commercial area
level with distributions for two lines (1) men's hair salon and values
for adults and children. For this purpose, whether for construction
work and installations, companies and establishments are
available to purchase construction materials, decoration, furniture,
and others.
3.7 Climate
THE Independencia district: Sun all year round and humidity is
very low given that the climate is more inclined towards the
mountains.
Comas: On Av. Tupac Amaru has high confluence all year round
and has a temperate climate also due to its proximity to the sea
and during the summer it is very suffocatingly hot.
Los Olivos: It is of an intermediate level because the winds are
from south to north. It is not very cold, on the contrary, it is
temperate much of the year.

3.8 Waste disposal

Independence: Has order and planning in garbage collection

23
 Comas: It is the district that has most developed hygiene and
cleaning policies in many sectors, generating quality of life in its
population.
Los Olivos: Develops a cleaning and recycling policy with which it
supports the hygiene and health of the district.

4 Assessment

4.1 Factor Ranking

TABLE Nº 4.2
OF GREATER ACCESSIBILITY
Factors Hope
Accessibility 10
Time 10
Legal procedures 10
Living Conditions 10
To the market 10
Maintenance and repair 8
Services: Light-Water, 8
Communication, etc.
Transport 8
Costs 6
80
Source: Own elaboration
CHAPTER V
INVESTMENT AND FINANCING STUDY

1. Fixed Investment
TABLE Nº 5.1
Sub-Total
Concept Amount PU (S/.) (S/. )
TANGIBLE FIXED INVESTMENT
EQUIPMENT
PC+Printer 1 1.800,0 1.800,0
Vertical Dryer 3 800,0 2.400,0
Hand Dryer 3 300,0 900,0
Stretcher 1 900,0 900,0
Hair Cleaning Laundry 2 200,0 400,0

24
facial ultrasound 1 800,0 800,0
Microdermabrasion 1 1.500,0 1.500,0

TOTAL TEAMS 8.700,0

FURNITURE AND OFFICE SUPPLIES

DESK (counter) 1 500,00 500,0
MANAGEMENT ARMCHAIR 1 300,00 300,0
Special Seats for Adults 8 180,00 1440,0
Special Seats for Children 6 150,00 900,0
Scissors 10 40,00 400,0
Electric Razors 5 210,00 1050,0
Reception sofas 5 300,00 1500,0
Combs for adults and children 20 10,00 200,0
Rulers and the like 100 3,00 300,0
Laminated mirrors throughout the Business
Area 6 180,00 1080,0
TOTAL FURNITURE AND OFFICE
SUPPLIES 7670,0

OTHER TANGIBLES
Fire Extinguisher Sign 3 5,0 15,0
Earthquake Zone Signal 4 7,5 30,0
No smoking sign 4 5,5 22,0
Exit sign 3 2,5 7,5
First Aid Kit Sign 10 4,5 45,0
TOTAL OTHER TANGIBLES 119,5
Source: self made

TABLE Nº 5.2
SUMMARY OF TANGIBLE INVESTMENT
AMOUNT
DESCRIPTION (S/. )
EQUIPMENT 8.700,00
OFFICE FURNITURE 7.670,00
OTHERS 119,50
TOTAL TANGIBLE 16.489,50

Source: self made

2. Working Capital

25
 TABLE Nº 5.3
Sub-Total
Concept Amount PU (S/) (S/. )
WORKING CAPITAL
Inventory by Hairdressing Services 251 23,77 5.967,88
Inventory by Aesthetic Service 167 23,42 3.920,93
Total Merchandise 418,47 9.888,81
Office supplies
Purchase Orders (thousands) 2,00 100,00 200,00
boond paper 75 grams (thousand) 5,00 15,00 75,00
Proformas (thousands) 4,00 120,00 480,00
Invoices (thousands) 2,00 150,00 300,00
Referral Guides (thousands) 2,00 150,00 300,00
Packaging 0,07 418,47 29,29
Dozens of pencils 2,00 5,20 10,40
staple box 2,00 3,70 7,40
Total Office Supplies 1.402,09

Advertising
Web page 1,00 350,00 350,00
Posters (500 Posters) Full color 6,00 120,00 720,00
Radio and TV 5,00 250,00 1.250,00
Total Advertising 2.320,00

AVAILABLE
Rent 1,00 800,00 800,00
Salaries and Salaries for 1 month 1,00 4,174.50 4,174.50
Box available 1,00 5,000.00 5,000.00
Total Available 9,974.50

Source: self made

It is observed that the business plan shows a monthly permanent working

capital of S/.9,974.50 that must be immovable so that the company can
manage in the field of hairstyle and aesthetic beauty services.

TABLE Nº 5.4
INTANGIBLE ASSETS
CONCEPT AMOUNT S/
START-UP COST
Constitution Minutes 200,0
Public deed 400,0
Name search in Public Records 40,0

26
 Registration in the Registry of Legal Entities of Lima 35,0

Municipal Provisional Operating License (duration 1 year) 350,0

Basic Inspection of Civil Defense X AREA 150,0

Definitive Municipal Operating License (from 1 year) 600, X1 600,0

Rental of premises (advance) Premises 1.000,0

Telephone line (2 lines) 200,0

Website and Domain 600,0

TOTAL START-UP EXPENSE 3.575,0

SUMMARY OF INTANGIBLE INVESTMENT

DESCRIPTION AMOUNT
(S/. )
FOR START-UP COSTS 3575,00
TOTAL INTANGIBLE 3575,00

Source: self made

These Intangible assets represent the procedures related to the

constitution of the company, municipal licenses and others.
3. Total inversion

TOTAL INVERSION 46.776,61

4. Investment and Financing Structure

4.1. Investment Structure

TABLE Nº 5.5
TOTAL INVERSION
Description AMOUNT (S/. )
Tangible Investment 16.489,5
Intangible Investment 3.575,0

27
 Working Capital 26.712,1
Total Investment 46.776,6
Source: self made

4.2. Financing
TABLE Nº 5.6
IN
Insurance Amortizatio
MONTH Debt Amortization Interest ITF (1%) Final Fee
(1.68%) n Fee
S
1 32744 300 615 9 5,50 914 928,8
2 32444 305 609 9 5,50 914 928,8
3 32139 311 603 9 5,50 914 928,8
4 31828 317 597 9 5,50 914 928,8
5 31511 323 591 9 5,50 914 928,8
6 31189 329 585 9 5,50 914 928,8
7 30860 335 579 9 5,50 914 928,8
8 30525 341 573 9 5,50 914 928,8
9 30184 348 567 9 5,50 914 928,8
10 29836 354 560 9 5,50 914 928,8
11 29482 361 553 9 5,50 914 928,8
12 29121 368 547 9 5,50 914 928,8
TOTAL 6980 11145
13 28754 374 540 9 5,50 914 928,8
14 28380 381 533 9 5,50 914 928,8
15 27998 389 526 9 5,50 914 928,8
16 27609 396 518 9 5,50 914 928,8
17 27214 403 511 9 5,50 914 928,8
18 26810 411 503 9 5,50 914 928,8
19 26399 419 495 9 5,50 914 928,8
20 25981 426 488 9 5,50 914 928,8
21 25554 434 480 9 5,50 914 928,8
22 25120 443 471 9 5,50 914 928,8
23 24677 451 463 9 5,50 914 928,8
24 24226 459 455 9 5,50 914 928,8
TOTAL 5982
25 23767 468 446 9 5,50 914 928,8
26 23299 477 437 9 5,50 914 928,8
27 22822 486 428 9 5,50 914 928,8
28 22336 495 419 9 5,50 914 928,8
29 21841 504 410 9 5,50 914 928,8
30 21337 514 400 9 5,50 914 928,8
31 20824 523 391 9 5,50 914 928,8
32 20300 533 381 9 5,50 914 928,8
33 19767 543 371 9 5,50 914 928,8
34 19224 553 361 9 5,50 914 928,8
35 18671 564 350 9 5,50 914 928,8
36 18107 574 340 9 5,50 914 928,8
TOTAL 4735

28
37 17533 585 329 9 5,50 914 928,8
38 16948 596 318 9 5,50 914 928,8
39 16352 607 307 9 5,50 914 928,8
40 15745 619 296 9 5,50 914 928,8
41 15126 630 284 9 5,50 914 928,8
42 14496 642 272 9 5,50 914 928,8
43 13854 654 260 9 5,50 914 928,8
44 13200 666 248 9 5,50 914 928,8
45 12533 679 235 9 5,50 914 928,8
46 11855 692 223 9 5,50 914 928,8
47 11163 705 210 9 5,50 914 928,8
48 10458 718 196 9 5,50 914 928,8
TOTAL 3177
49 9740 731 183 9 5,50 914 928,8
50 9009 745 169 9 5,50 914 928,8
51 8264 759 155 9 5,50 914 928,8
52 7505 773 141 9 5,50 914 928,8
53 6732 788 126 9 5,50 914 928,8
54 5944 803 112 9 5,50 914 928,8
55 5142 818 97 9 5,50 914 928,8
56 4324 833 81 9 5,50 914 928,8
57 3491 849 66 9 5,50 914 928,8
58 2643 865 50 9 5,50 914 928,8
59 1778 881 33 9 5,50 914 928,8
60 897 897 17 9 5,50 914 928,8
TOTAL 1229
Source: self made
5. Financial Sources

TABLE Nº 5.7
PERCENTAG
DESCRIPTION E SUB- TOTAL (S/.)
Financing 70% 32.743,6
Own contribution 30% 14.033,0
Total inversion 100% 46.776,6
Source: self made

The financing will be made effective through Scotiabank at 70%

and with own resources it will be 30%.

6. Credit Conditions

TABLE Nº 5.8

29
 AMORTIZATION OF THE LOAN IN SOLS
Loan S/. 32744
Months 60
Annual effective rate % 25%
Monthly effective rate % TEM = (1+TEA)^(1/m)-1 1,9%
FEE = P ( i (1 + i)^n)/(1+i)^n
Fee payment FORMULA - 1) 914,11
Source: self made

30
 CHAPTER VI
STUDY OF INCOME AND EXPENSES

1. Income Budget
TABLE Nº 6.1
CODE PRICES/.) MONTHLY LOT ANNUAL LOT Monthly
Hair salon 48,42 251 3.013,0 S/. 12.156,67
Aesthetic
Beauty 50,28 167 2.008,7 S/. 8.416,04
TOTALS 418.00 5,021.70 20.572,7
Average price S/49.35
Source: self made

2. Expenses budget

TABLE Nº 6.2
SALES EXPENSES (ADVERTISING)
CONCEPT ANNUAL (S/.)
ADVERTISING PAPER
Web page 350,0
Posters (500 Posters) Full color 1.440,0
Radio and TV 3.000,0
TOTAL SALES EXPENSES 4.790,0
ADMINISTRATIVE EXPENSES
CONCEPT ANNUAL (S/.)
Purchase Orders (thousands) 600,0
Invoices (thousands) 400,0
Dozens of pencils 62,4
staple box 44,4
Rent 9.600,0
Worksheet 61.432,0
Water 1.800,0
Light 3.000,0
Phone 1.440,0
Accountant (others) 1.200,0
TOTAL 79.578,8
Source: self made

3. Breakeven
TABLE Nº 6.3

31
 2010 2011 2012 2013 2014
AVERAGE PRICE 30,0 30,0 30,0 30,0 30,0

I = MARG INGR. or
MARGIN cont. 24,4 24,4 24,4 24,4 24,4

Q = SALES UNITS
BALANCE 3.261,7 3.326,9 3.426,7 3.563,8 3.742,0

D = MONEY BALANCE 97.850,0 99.807,0 102.801,2 106.913,3 112.258,9

Source: self made

The company with a total of 3,261.7 services manages to have the

balance of services between hairdressing and aesthetic beauty in which it
neither loses nor gains during the year 2009 and so on consecutively.
This point of people implies S/97,850 throughout the year as well.

32
4. Projected Cash Flow

YEARS PERIOD 0 2010 2011 2012 2013 2014

INCOME
INCOME FROM SALES 226,300 237,615 249,496 274,445 301,890
RESIDUAL VALUE 3,560
TOTAL REVENUES 226,300 237,615 249,496 274,445 305,450
INVESTMENT
OWN CONTRIBUTION 14,033
LOAN 32,744

GOODS COST 118,666 123,560 129,738 142,711 158,834

Useful. Gross before Expenses+Financial+Tax 107,634 114,055 119,758 131,734 146,616
ADMINISTRATIVE EXPENSES 79,579 81,966 84,425 86,958 89567
Accounting Consulting Fees 10,800 10,800 10,800 10,800 10,800
SELLING EXPENSES 4,790 5,030 5,282 5,546 5,823
TOTAL OPERATIONAL EXPENSES 95,169 97,796 100,507 103,304 106,190

PROFIT before TAXES AND DEBT 12,465 16,259 19,251 28,430 40,426
INCOME TAX 0.015 3,394.50 3,564.23 3,742.44 4,116.68 4,581.75
DEPRECIATION 2,542 2,542 2,542 2,542 2,542
ECONOMIC CASH FLOW -46,777 11,613 15,237 18,051 26,855 38,386
LOAN 32,744
INTERESTS -3,990 -4,987 -6,234 -7,792 -9,740
Sec.+ITF -115 -115 -115 -115 -115
AMORTIZATION -6,979.60 -5,982.20 -4,735.40 -3,176.90 -1,228.80
Cash Flow Before Taxes 23,265.00 27,299.00 30,593.00 39,986.00 52,259.00
FINANCIAL CASH FLOW -46,776.60 16,285.40 21,316.80 25,857.60 36,809.10 51,030.20

33
 5. Profit and loss
TABLE Nº 6.5
YEARS 2010 2011 2012 2013 2014

INCOME FROM SALES 226,300 237,615 249,496 274,445 305,450

GOODS COSTS 118,666 123,560 129,738 142,711 158,834
GROSS PROFIT 107,634 114,055 119,758 131,734 146,616
SALES EXPENSES 4,790 5,030 5,282 5,546 5,823
Accounting Consulting Fees 10,800 10,800 10,800 10,800 10,800
ADM EXPENSES 79,579 81,966 84,425 86,958 89567
DEPRECIATION 2,542 2,542 2,542 2,542 2,542
OPERATIONAL UTILITY 18828 21651 23922 30532 39123
INTEREST+amortization+Sec+Itf -11,084.6 -11,084.2 -11,084.4 -11,083.9 -11,083.8
UTILITY BEFORE PRINTING 23265 27299 30543 39986 52259
TAX (30%) 6979.5 8189.76 9162.92 11995.68 15677.7
NET PROFIT 16285.5 19109.24 21380.08 27990.32 36581.3

6. Balance Sheet (Ended as of December 31, 2009)

TABLE 6.6
ASSET S/ PASSIVE S/
Current active Current Passive
Cash Banks 4,872 Overdraft 64,109
Accounts x Receivable
from Customers 67,890 Accounts Payable Suppliers 224,382
Stock 320,545 Taxes 36,132
Deferred Loads 3,575 Short Term Debts 11,085
Total Current Assets 396,882 Total Current Liabilities 335,707
Non-Current Asset Non-Current Liabilities
Fixed assets 16,370 Social benefits 16,632
Depreciation - 2,542 Long Term Debts 44,338
Total Non-Current Assets 13,828 Total current liabilities 60,970
Total Assets 410,710 Total Liabilities 396,677
HERITAGE
Social capital 14,033
Result of the excersice 410,710

34
 CHAPTER VII
ASSESSMENT

1. Economic evaluation

TABLE Nº 7.1
ECONOMIC EVALUATION
IRR 66%
GO 59,197.6
COST OF CAPITAL 26.5%
B/C (BENEFIT/COST) 2.27
Source: self made

2. Financial evaluation

TABLE Nº 7.2
FINANCIAL EVALUATION
IRR 63%
GO 52841.67
COST OF CAPITAL 61.4%
Source: self made

3. Social Evaluation
In this regard, the company will develop decisive policies with the aim of
generating social development in the Independencia district as follows:
to. The business plan will generate employment and/or labor for specialized
young people between the ages of 18 and 30 maximum.
b. Due to the nature of the economic activity, it is possible to generate
commercial movement to the Boutique centers of the district in
intermediate matters that are useful to the service that the company must
provide to its clients.
c. The production and import of products for hairstyles and aesthetic beauty
will increase so that it provides greater employment and income to the
social classes.

35
4. Environmental Impact
Like any economic activity it will generate environmental problems and in this
case; The twist generates hair waste due to the cut that will be carried out and
agreements will be established with SME companies so that they can recycle the
hair and thus provide economic benefit in artisanal work.
Likewise, the boxes and jars that remain empty at the end of their use will be
placed in the orange bags that will then be delivered to the municipality of Los
Olivos so that they can be given to private companies that will carry out SME
jobs.
Finally, our products that we use in dyeing and special beauty work will be
certified by inspectors designated by the Ministry of the Environment, so as to
reduce the environmental impact to a minimum.

36
 CHAPTER VIII
ORGANIZATION AND LEGAL ASPECTS

1. Organic Structure
GRAPH Nº 8.1

MANAGER

Counter

Administration Operations

37
2. Position profiles
The functions that they will perform under the company name are:
1.1 Manager
- Executes the policies implemented in the project to implement the
business plan
- It is responsible for penetrating the service into the northern zone market
in the Independencia district and its upcoming reopenings.
- Establishes internal rules and regulations and the relationship with clients.
- Execute good compliance with the service and quality of the business
plan
- Executes the directives approved by the Managing Director for the benefit
of the company, regarding the services it offers.
- He is responsible for all payments to suppliers, payroll, sunat, and others
that do not affect the good organizational climate of the company.
- Readjust business rules when necessary
- Launch the Mix of services with appropriate strategies to increase the
client portfolio.
- Enforces rules and regulations on junior staff.

1.2 Requirements
- Bachelor of Business Administration
- Experience in equipment management. (Minimum 1 year)
- With extensive knowledge of the Fashion Business. (Courses - Diplomas)
- Management of databases and IT

2.1 Counter

- As staff, you will provide accounting and tax support for the company.
- The openings of the accounting books.
- Establishment of accounting system.
- Studies of financial statements and their analysis.
- Certification of tax payment forms.
- Application of benefits and dividend reports.

38
- The preparation of financial reports for decision making.
- declaration of personnel payrolls and ensuring that tax budgets are met.

2.2 Requirements
- Certified Public Accountant
- Experience in Accounting (preferably Small Businesses – MYPE)
- Management of databases and IT

3.1 Receptionist

- It is the image of the company because it welcomes everyone with

kindness and respect.
- Reports to the indicated area according to client request.
- They assign a control code to each client
- You must always be attentive to the needs of the client and/or calls from
your superiors.

3.2 Requirements
- University student (last cycles) of the Communication degree.
- Minimum one year experience in similar positions.
- Management of databases and IT.
- That has a vocation for service.

4.1 Stylists
- They must responsibly and accurately attend to each client in their
aesthetic and beauty cultivation requests.
- They must perform the services on time and quickly with discretion and
kindness.
- Each operational staff must prepare a report for the day on the number of
clients served and figures collected in order to establish comparative
control with what is recorded by the administrator.

39
 4.2 Requirements
- Graduated from Higher Institutes of Cosmetology, Cutting and Fashion.
- With Experience in Beauty Salons.
- That has a vocation for service.

3. Personnel Assignment Chart

TABLE Nº 8.1
ADMINISTRATIVE
Head Manager Receptionist Stylist TOTAL
CONCEPT 1 1 3

Remuneration 1000.00 650 600 2250.00

Subtotal 1000.00 650 1800 3450.00
Contributions
ESSALUD (9%) 90.00 58.5 162 310.50
AFP (12%) 120.00 78 216 414.00
Monthly Total 1,210.00 786.5 2,178.00 4,174.50

4. Business Legal Form

For the purposes of this business plan, it is constituted as a legal entity
with a business, this implies that the project will revolve around a private
company of the EIRL type. under the name of LOOK FASHION EIRL
Beauty Salon, that is, it is an Independent Limited Liability Company.
Composed by a Partner:
Names and surnames ID % Stake
Israel Sánchez Cárcamo 42118419 100% S/.5,000.00
For this purpose, the following company incorporation steps are followed:
STEP 1
You must make the decision to establish the TYPE OF COMPANY most
appropriate to your needs. For this step you will need the advice of a
lawyer.

40
 Process a Company Name Reservation Request, in order to verify if the
name you have chosen for your company already exists or if there is a
similar one. The cost of this procedure is
S/ 4.00
The search was carried out and the name “LOOK FASHION EIRL Beauty
Salon” was not registered in the trademark and patent records.
STEP 3
Entrust a lawyer to prepare the Company Minutes, a document that
establishes the type of company as EIRL This document allows you to
request the Notary to register your company in its registry for subsequent
registration in Public Registries and to obtain the RUC immediately.
The minutes contain the following information:
 The type of company or society (EIRL)
 Data of the Owner or Partner (name, address, marital status, nationality,
occupation, DNI, RUC)
 Share capital, in goods or cash of 30% of the total investment
 Designation of the Managing Director, who in the organization will be the
Administrator.
This procedure is carried out by a registered lawyer and charges
around S/150 to S/200.00
STEP 4
The next step is to take the Public Deed and register it in Public
Registries. The deadline for registration of the Public Deed is 30 business
days and the duration of the process ranges between 15 and 30 days.
The payment for entering Public Registries is S/. 35.00; The payment for
the registration fee will depend on the capital contributed by the company.
The formula is the company's capital multiplied by 3 and divided by 1000.
Meanwhile, the maximum reaches S/350.00
If the deed has been observed, the problem will have to be corrected
within 30 days of submission to Public Registries.
Then you proceed to register in the Simplified Single Registry (RUS)
before SUNAT. This step is in order to register the company as a taxpayer
and be able to obtain a tax identification number, which will allow the

41
company to issue payment receipts, know the types of taxes, amounts
and payment schedule.

Municipal Requirements and Procedures

(to) Operating License Processing

1. Compliant Zoning or Use Compatibility
Which demands a cost according to each municipality, in this case the
Municipality of Independencia, charges………….. S/ 150.00
This document must be filled out by the Cadastre Office, upon
presentation of the following requirements: Literal copy of the RR.PP.
of the property, Rental contract, RUC sheet, DNI of the owner of the
premises and applicant.
2. Application - Affidavit of Opening of File
......................................... S/ 15.0O
It is acquired at a Treasury window at the Municipal Palace or with the
Formalization Programs.

3. CIVIL DEFENSE CERTIFICATE. (COPY)

For activities in restaurants, nightclubs, factories, educational centers,
and others that have high public congestion or an area greater than
100.00 m2, the current safety certificate will be presented.
S/0.05% UIT (S/3500).

- Documents that the Local Driver must have

1. RUC FORM (COPY)
Issued by SUNAT or printed from the website www.sunat.org.pe.,
where it is verified that the driver is ACTIVE and that the commercial
premises are registered with this entity.
2. IDENTITY DOCUMENT (COPY)
For natural persons, DNI of the driver or legal representative, if they
are legal entities, the minutes or constitution of the company will also
be presented.

42
 3. DOCUMENT THAT CREDITS THE LEGITIMATE CONDUCT OF THE
ESTABLISHMENT. (COPY)
LOCAL Rented, with rental contract.
- Documents for Municipal License Processing
1. RUC FILE
Issued by SUNAT or printed from the website www.sunat.org.pe , where it
is verified that the driver is ACTIVE and that the commercial premises are
registered with this entity.
2. IDENTIFICATION DOCUMENT
For natural persons, DNI of the driver or legal representative, if they are
legal entities, the minutes or constitution of the company will also be
presented.

3. COMPATIBILITY OF USE
Document issued by the municipality of Independencia, authorizing the
origin of the economic activity as an Office and Warehouse of textile
products.

5. Tax and Labor Aspects

For the purposes of this business plan, the LOOK FASHION EIRL Beauty
Salon company is established. which is a Microenterprise, has 5 workers
and an accountant (external) its sales level does not exceed 150 UIT in
annual sales (S/. 5400,000. - Annual gross sales level)

- The company will be covered by the RER (Special Income

Regime) for having Third Category income

43
5.1 What is the RER?

It is a tax regime aimed at natural and legal persons, undivided estates

and conjugal companies domiciled in the country that obtain third category
income from:

Commerce and/or industry activities, understood as the sale of the goods

they acquire, produce or manufacture, as well as the natural resources
they extract, including breeding and cultivation.

Service activities, understood as any other activity not expressly indicated

in the previous section.

- The reception will be carried out only on the occasion of the

declaration and payment of the fee that corresponds to the
period in which the change of regime is carried out, and
provided that it is carried out within the expiration date.
- Third category Income Tax 1.5% of its monthly net income, as
it is a company that exclusively carries out service activities.
- Taxpayers of the Special Income Tax Regime must record
their operations in the following accounting books and records:
Purchase Registry, Sales and Income Registry and Return
Book.
- Taxpayers of the Special Income Regime ( RER ) will annually
present a Sworn Declaration, which will be presented in the
form, terms and conditions established from time to time by
SUNAT.
- The RER establishes a maximum of up to S/.525,000 of net income
and acquisitions, and of S/.126,000 of value of fixed assets.

5.2 Characteristics of the RER – Legislation

44
The New Mype Law modifies Art. 3 of Law No. 28015, being worded as
follows: "Article 3.- Characteristics of MYPEs MYPEs must meet the
following concurrent characteristics: Microenterprise: from one (1) to ten
(10) workers inclusive and annual sales up to the maximum amount of
150 Tax Tax Units (UIT) “value of the UIT for 2010 is S/.3,600.00”. Small
Business: from one (1) to one hundred (100) workers inclusive and annual
sales up to the maximum amount of 1700 Tax Tax Units (UIT). The
increase in the maximum amount of annual sales indicated for Small
Business will be determined by Supreme Decree endorsed by the MEF
every two (2) years and will not be less than the accumulated percentage
variation of nominal GDP during the aforementioned period. (...)"
Among the assumptions that will determine that it is not included in the
RER, we have exceeding its net income or its acquisitions affected by the
activity (not including fixed assets) the annual limit of S/.360,000 (with the
New Mype Law the annual limit is raised to S/.540,000); exceeding the
value of its fixed assets affected by the activity, with the exception of
property and vehicles, the sum of S/.87,500 (with the New Mype Law the
limit is raised to S/.126,000); and since the validity of the New Mype Law,
a new assumption is incorporated, which is to develop third-category
income-generating activities with personnel affected by the activity greater
than 10 (ten) people per shift, which represents a serious setback in the
promotion of competitiveness, formalization and development of Mypes,
thus Small Businesses with more than 10 workers will not be included in
the RER. Tax Regimes: RUS and RER. Regarding the New Mype Law
and the monotax proposals and granting collection powers to
municipalities. Agustina Yolanda Castillo Gamarra

5.3 Obligations

- The company, within its obligations, is to issue and deliver only

sales receipts or tapes issued by cash register machines. For

45
 sales less than or equal to S/5.00 there is no obligation to
issue sales receipts:
As a third-category taxpayer and income generator, you are
obliged to pay taxes to the State in any of the three regimes
(RUS, RER or RG).
- Support your purchases with proof of payment.
- Pay the monthly fee through the easy payment system in
authorized banks.
- Archive payment receipts.
- Communicate the suspension of activities and/or cessation due
to definitive closure of the business.

- Taxpayers who take advantage of the RER must declare and

pay monthly Income Tax (Special Regime) and VAT, according
to the following rates :

TRIBUTE RATE

Third Category Income Tax

1.5%
of your monthly net
(SPECIAL REGIME)
income

General Sales Tax and Municipal Promotion Tax 19%

The new rules for the Special Income Tax Regime (RER), established by
Legislative Decree No. 1086, not only expand the limits to promote access to the
greatest number of microenterprises to this system but also reduce taxpayer
costs in the determination of the tax and the supervision by Sunat.

Thus, the single rate of 1.5% for this regime will come into effect on January 1,
2010, as the rule modifies the Income Tax Law, a tax that is paid annually, states

46
the Lima Chamber of Commerce.
Consequently, MSEs that choose to pay taxes according to the RER until
December 31 will use the current tax rules, with the rate of 1.5% for industry and
commerce and 2.5% in the case of business services, provided that their annual
sales do not exceed 360,000 nuevos soles, the legal document states.
While, from January 1, 2010, the single RER rate of 1.5% of monthly sales will be
applicable to all economic activities, whether industrial, commercial or services.

The contracts

The first option Contracts will be for the beginning of activities, and
for six months, renewable.

The Form

It is the document carried through electronic means, presented

monthly through the computer medium developed by SUNAT (PDT
601 Electronic Form), in which the information of workers,
pensioners, service providers, service provider is registered -
training modality, third party personnel and beneficiaries.

They are required to present PDT 601 when they meet any of the
following conditions:
 They have more than three (3) workers.

47
 They have one (1) or more service providers (job training modality or
fourth category service provider) and/or third-party personnel.
 They have one (1) or more workers who are compulsorily insured by the
National Pension System.
 When they are required to make any withholding of the Fourth or Fifth
Category Income Tax.
 They are in charge of one (1) or more artists, in accordance with the
provisions of Law No. 28131.
 They would have hired the services of an EPS or provided their own
health services.
 They would have signed a contract with the Social Health Security -
EsSalud for Complementary Risk Work Insurance.
 Enjoy legal and/or tax stability.
 Entities considered legal persons for income tax purposes.
 Entities that belong or have belonged to a directory of main taxpayers.
 Be in charge of workers identified with documents other than ID.

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 CHAPTER IX
CONCLUSIONS AND RECOMMENDATIONS

9.1 Conclusions
The work carried out concludes with the following most relevant points:
1. The Business Plan responds to a market need in the Independencia
district, and is oriented towards the Socio-Economic Level segments B2
and C, and responds to business accessibility procedures for both
clientele and suppliers.
2. As in any district, the need for consumption at the level of hair treatment
and beauty improvements forms a habit for the female sector. This
indicates that the business must always be subject to the customer's
needs.
3 The market to which the business plan is oriented is within the
socioeconomic, B2 and C levels that can pay our prices according to
catalogs.
4. The demand for the Business Plan has been developed according to the
historical trend of the hairstyle and aesthetic beauty service in the
Independencia district. Therefore, it is projected to have as a target
market the number of 5,022 people throughout the year at an average of
14 people/day.
5. At the level of economic and financial feasibility, the business plan shows
favorable results in the NPV with 30% financing with own resources and
70% via financing. Because it is profitable and the investment is
recovered in the 5 years that it demands at a return on investment rate of
66%.
6. The Business Plan in the costs and expenses part has been designed
based on the investment plan that includes fixed assets in equipment and
furniture, working capital month by month and then annualized, and the
operating expenses that must be to sue. All this adds up to a total
investment of S/46,776.

9.2 recommendations

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 For the business plan to become effective and there be no inconvenience
to its development and implementation, the following must be done:

1. The plan must be readjusted during the process in which it is developed in

terms of costs, expenses, marketing and logistics; in order to be able to
improve them and ensure profitability.

2. It is necessary to create a marketing mix in order to improve the product,

the market we are going to serve, the introductory pricing policy or impact
on customers, and the good approach to promotions that are the
attraction of any market.

9.3 Information sources

 www.inei.gob.pe

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 www.cofide.com.pe
 Accounting Dictionary, Javier Chiroque Espinoza
 www.guiatributaria.com
 The Future of Management, Hamel Gary
 Marketing Principles, Philip Kotler
 Diario el Peruano - El Peruano, July 9, 2008

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