EMPRESA XYZ

Marca ABC

Plan operacional de marketing 201

Visual mes x mes
ENE

FEB

MAR

ABR

MAY

JUN

VENTAS (MILES DE LITROS)

Sub total Pequeo

Total ABC

648

583

648

583

518

486

1,963

1,767

1,963

1,767

1,570

1,472
VENTAS NETAS (S/.,000)

Pequeo, Variedad 3

2,471

2,224

2,471

2,224

1,977

1,853

Total ABC

2,471

2,224

2,471

2,224

1,977

1,853

COSTO DE VENTAS (S/. ,000)

Pequeo, Variedad 3

1,753

1,578

1,753

1,578

1,402

1,315

Total ABC

1,753

1,578

1,753

1,578

1,402

1,315
MARGEN BRUTO (S/. ,000)

Pequeo, Variedad 3

718

646

718

646

574

539

Total ABC

718

646

718

646

574

539

GASTOS DE MARKETING (S/. ,000)

Total gasto

156.0

264.0

154.0

30.5

80.5

132.0

CONSUMER

129.0

157.0

107.0

13.5

13.5

85.0

Publicidad

126.5

104.5

104.5

11.0

11.0

82.5

- Medios

65

95

95

10

10

75

- TV

50

60

60

50

20

20

15

15

15

10

10

10

11.5

9.5

9.5

1.0

1.0

7.5

50

- Radios
- Exterior

15

- Produccin

50

- Com. agencia
Prom de ventas
- Sorteo S/M
Online

50
2.5

2.5

2.5

2.5

2.5

2.5

- Website

0.5

0.5

0.5

0.5

0.5

0.5

- Social media

1.0

1.0

1.0

1.0

1.0

1.0

- Banners

1.0

1.0

1.0

1.0

1.0

1.0

TRADE

10

90

30

50

- Conc Fza Vtas

20

20

- Conc Canal Trad

40

30

- Apoyo S/M

10

- Impulso vtas S/M

30

10

10

10

20

20

20

OTROS

17

17

17

17

17

17

Institucional

Invest. Mcdos.

10

10

10

10

10

10

Reserva

OTROS GASTOS DE VENTAS (S/. ,000)

Total ABC

10

10

10

10

10

10

GASTOS ADMINISTRATIVOS (S/. ,000)

Total ABC

10

10

10

10

10

10

MARGEN OPERATIVO (S/. ,000)

Total ABC

542

362

544

596

474

387

EMPRESA XYZ
Marca ABC

lan operacional de marketing 2015

Visual mes x mes
JUL

AGO

SEP

OCT

NOV

DIC

TOTAL

551

453

453

551

518

486

6,478

100.0%

100%

1,669

1,374

1,374

1,669

1,570

1,472

19,631

100.0%

19,631

2,100

1,730

1,730

2,100

1,977

1,853

24,711

100.0%

2,100

1,730

1,730

2,100

1,977

1,853

24,711

1,490

1,227

1,227

1,490

1,402

1,315

17,530

100.0%

1,490

1,227

1,227

1,490

1,402

1,315

17,530

610

503

503

610

574

539

7,181

100.0%

610

503

503

610

574

539

7,181

NTAS (MILES DE LITROS)

ENTAS NETAS (S/.,000)

STO DE VENTAS (S/. ,000)

ARGEN BRUTO (S/. ,000)

OS DE MARKETING (S/. ,000)

182.0

30.5

30.5

102.0

162.0

139.5

1,463.5

5.9%

85.0

13.5

13.5

85.0

85.0

2.5

789.5

3.2%

82.5

11.0

11.0

82.5

82.5

0.0

709.5

2.9%

75

10

10

75

75

595

2.4%

50

50

50

370

1.5%

15

15

15

100

0.4%

10

10

135

0.5%

50

0.2%

10

10

10

10

7.5

1.0

1.0

7.5

7.5

0.0

65

0.3%

50

0.2%

50

0.2%

2.5

2.5

2.5

2.5

2.5

2.5

30

0.1%

0.5

0.5

0.5

0.5

0.5

0.5

0.02%

1.0

1.0

1.0

1.0

1.0

1.0

12

0.05%

1.0

1.0

1.0

1.0

1.0

1.0

12

0.05%

1,463.5

80

60

120

470

1.9%

20

20

80

0.3%

30

40

140

0.6%

10

10

10

70

0.3%

20

50

50

180

0.7%

17

17

17

17

17

17

204

0.8%

24

0.1%

10

10

10

10

10

10

120

0.5%

60

0.2%

10

10

10

10

120

0.49%

10

10

10

10

10

120

0.49%

452

452

488

392

379

5,478

22.2%

GASTOS DE VENTAS (S/. ,000)

10

10

S ADMINISTRATIVOS (S/. ,000)

10

GEN OPERATIVO (S/. ,000)

408

COSTOS x 1,000 lt:

Presentacin G
S/. 2,654.00
Presentacin P
S/. 2,706.00

VENTAS
Presentacin Grande
Variedad 1
Precio de lista:

30.42%
35.41%

1.0 lt
S/. 6.40 Distribuidores
Mayoristas
Canal moderno
Instituciones

Presentacin Pequea
0.5 lt
Variedad 1
Precio de lista:
S/. 3.50 Distribuidores
Mayoristas
Autoservicios
Instituciones

33.00%
24.00%
30.00%
34.00%

part x canal
S/. 4.2880
45.00%
S/. 4.8640
30.00%
S/. 4.4800
22.00%
S/. 4.2240
3.00%
100.00%

33.00%
24.00%
30.00%
34.00%

S/. 2.3450
S/. 2.6600
S/. 2.4500
S/. 2.3100

part x canal
52.00%
37.00%
10.00%
1.00%
100.00%

S/. 1.93
S/. 1.46
S/. 0.99
S/. 0.13
S/. 4.50
Vta. neta x 1,000 lt:

S/. 1.22
S/. 0.98
S/. 0.25
S/. 0.02
S/. 2.47
Vta. neta x 1,000 lt:

sin IGV S/. 3.8145

Vta. neta x 1,000 lt: S/. 3,814.51

sin IGV S/. 2.0947

Vta. neta x 1,000 lt: S/. 4,189.32

EMPRESA XYZ
Marca ABC
Flujo de caja
Ao 2015
0

VENTAS EN UNIDADES (lt ,000)

19,631

1. VENTAS NETAS (S/. ,000)

24,711

2. COSTO DE VENTAS

17,530

3. MARGEN BRUTO (1 - 2)

7,181

4. GASTOS DE MARKETING

1,464

5. OTROS GASTOS DE VENTAS

120

6. GASTOS ADMINISTRATIVOS

120

7. MARGEN OPERATIVO (3 - 4 - 5 - 6)
8. INVERSIN EN ACTIVO FIJO
9. DEPRECIACIN (8 x 10%)

5,478
5,000

0
500

10. UTILIDAD ANTES DE I.R. (7 - 9)

4,978

11. IMPUESTO A LA RENTA (10 x 30%)

1,493

12. UTILIDAD NETA (10 - 11)

3,484

13. FLUJO DE CAJA (12 + 9 - 8)

3,984

EMPRESA XYZ
Marca ABC
Flujo de caja
5 aos
0

2
6%

VENTAS (1,000 LT)

19,631

20,809

1.26

26,194

1. VENTAS NETAS (S/. ,000)

24,711

2. COSTO DE VENTAS

17,530

18,582

3. MARGEN BRUTO (1 - 2)

7,181

7,612

5.9%

15%

4. GASTOS DE MARKETING

1,464

3,929

70.9%

0.5%

5. OTROS GASTOS DE VENTAS

120

127

0.5%

120

127

5,478

3,429

500

500

10. UTILIDAD ANTES DE I.R. (7 - 9)

5,478

3,429

11. IMPUESTO A LA RENTA (10 x 30%)

1,493

879

12. UTILIDAD NETA (10 - 11)

3,484

2,050

-5,000

3,984

2,550

-5,000

3,320

1,771

6. GASTOS ADMINISTRATIVOS
7. MARGEN OPERATIVO (3 - 4 - 5 - 6)
8. INVERSIN EN ACTIVO FIJO

5,000

9. DEPRECIACIN (8 x 10%)

13. FLUJO DE CAJA (12 + 9 - 8)

14. FLUJO DE CAJA DESCONTADO (V.A. 13)
15. VAN (sumatoria 14)
16. TIR

20%

4,389
32%

9%

22,682

7%

24,269

8%

26,211

28,551

30,550

32,994

20,254

21,672

23,406

8,297

8,878

9,588

15%

15%

15%

4,283

4,582

4,949

139

148

160

139

148

160

3,737

3,999

4,319

500

500

500

3,737

3,999

4,319

971

1,050

1,146

2,266

2,449

2,673

2,766

2,949

3,173

1,601

1,422

1,275