Xpresion´S

July 17, 2019 | Author: Empresa Detalles | Category: Marketing, Business, Negocios (General), Naturaleza
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XPRESION´S

PAULINA MARLENY BARACALDO GUERRERO. HELVERT JAIR RONCANCIO CÁRDENAS. FANNY VEGA CÁRDENAS.

INSTITUCIÓN EDUCATIVA MUNICIPAL CUNDINAMARCA ÁREA DE GESTIÓN EMPRESARIAL, TECNOLOGÍA E INFORMÁTICA ZIPAQUIRÁ, 2013

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HELVERT JAIR RONCANCIO CÁRDENAS PAULINA MARLENY BARACALDO GUERRERO FANNY VEGA CÁRDENAS

Trabajo proyecto presentado como requisito para optar el título de Bachiller Técnico en Gestión Empresarial

ASESOR DE TEORÍA EMPRESARIAL Lic. BLANCA MARINA RINCÓN CASTRO ASESOR DE DISEÑO PUBLICITARIO EMPRESARIAL E INFORMÁTICA Lic. WILDER BANOY SUAREZ ASESORA DE PRÁCTICA EMPRESARIAL Lic. CARLOS ARMANDO DURÁN APONTE

INSTITUCIÓN EDUCATIVA MUNICIPAL CUNDINAMARCA ÁREA DE GESTIÓN EMPRESARIAL, TECNOLOGÍA E INFORMÁTICA ZIPAQUIRÁ, 2013

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Nota de aceptación  ______________________________________  ______________________________________  ______________________________________  ______________________________________  _______________________________ _______  ______________________________________

 ______________________________________

Firma presidente del jurado

 ______________________________________

Firma jurado

 ______________________________________

Firma jurado

Zipaquirá, 1 de noviembre del 2013

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DEDICATORIA

Queremos dedicar este trabajo a Dios, ya que él nos ha dado la vida, una gran familia y la fortaleza para poder presentar este proyecto de grado, a la Institución Educativa Municipal Cundinamarca por todos los conocimientos que nos han ofrecido.  A cada uno de nuestros padres por brindarnos su apoyo constantemente tanto económico como sicológico y por estar ahí en los momentos que más los necesitamos, porque gracias a todos sus consejos y valores inculcados, hoy en día somos unas personas honestas, respetuosas y correctas. Porque ellos junto con Dios son nuestra guía, y la razón para seguir adelante, y poder cumplir nuestros sueños.

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AGRADECIMIENTOS Le agradecemos a Dios por darnos salud, paciencia y por guiarnos día tras día por el camino del bien. A la Institución Institución Educativa Municipal Cundinamarca Zipaquirá, por abrirnos sus puertas, para que nos pudiéramos educar todos estos años. A cada uno de los profesores del del área empresarial (Carlos Armando Durán Aponte, Blanca Marina Rincón Castro y Wilder Banoy Suarez) que día a día nos guiaron, en este largo largo proceso de aprendizaje, con paciencia y dedicación. Al SENA por asesorarnos en nuestro proyecto empresarial, y especialmente a nuestros padres, ya que nos apoyaron en cada decisión que tomamos y nos ayudaron económicamente en este largo proceso, porque sin sin ellos nada de esto hubiera sido posible.

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CONTENIDO pág. 1. GENERACIÓN DE LA IDEA DE NEGOCIO................................................. ................................................... ... 13 1.1

LLUVIA DE IDEAS IDEAS DE NEGOCIO. ................................................ ........................................................... ...........13

1.2

VALORACIÓN DE LAS IDEAS IDEAS DE NEGOCIO. NEGOCIO. ........................................ ........................................15

1.3

DESCRIPCIÓN DE LAS IDEAS DE NEGOCIO........................................ .......................................16

1.4

SELECCIÓN Y CONCLUSIÓN DE LA IDEA. ........................................... ...........................................17

2. MARCO DE REFERENCIA................................................... ............................................................................ ............................. ... 19 2.1

MARCO CONTEXTUAL .................................................. ........................................................................... .........................19

2.2

MARCO TEÓRICO – CONCEPTUAL. ........................................... ...................................................... ........... 24

2.2.1 2.3 3

Marco Histórico. ................................................ .......................................................................... ................................. .......29

MARCO LEGAL. .................................................. ............................................................................ ..................................... ...........31

PLAN DE NEGOCIO .................................................. ............................................................................ ..................................... ...........33 3.1

RESUMEN EJECUTIVO .................................................. ........................................................................... .........................33

3.1.1

Misión. ................................................... ............................................................................ ............................................. ....................34

3.1.2

Visión.. .................................................. ........................................................................... ............................................. ....................34

3.1.3

Objetivos. .................................................. ............................................................................ ......................................... ...............34

3.1.3.1 Objetivo General. .................................................................... ............................................................................... ...........34 3.1.3.2 Objetivos específicos. ................................................................. ........................................................................ .......34 3.1.4 3.2

Justificación................................................... ........................................................................... ..................................... ...........35

PLANIFICACIÓN ESTRATÉGICA. ................................................ ........................................................... ...........35

3.2.1

Análisis del entorno. .................................................. ........................................................................... .........................35

3.2.1.1 Análisis del Macro-Entorno.. .............................................................. ..............................................................35 3.2.1.2 Análisis del Micro-entorno. ................................................. ................................................................. ................38 3.2.1.2.1 Análisis de la demanda. ................................................................... ...................................................................40 3.2.1.2.2 Análisis del Sector.. ..................................... .............................................................. ..................................... ............40 3.2.1.2.3Análisis de la Competencia. .............................................................. ..............................................................41 3.2.2

Análisis de la Empresa..

41

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3.2.3

Análisis DOFA. .................................................. ............................................................................ ................................. .......42

3.2.4

Concepto del Producto o Servicio.. ................................................. .................................................... ... 43

3.2.5

Elaboración y aplicación de la segunda encuesta.............................. ............................ 43

3.2.5.1 Determinación del tamaño de la muestra ........................................... ...........................................44 3.2.5.2 Tabulación de datos. ................................................. .......................................................................... .........................44 3.2.5.3 Análisis y conclusiones. conc lusiones. ................................................. ..................................................................... ....................45 3.2.6

Estrategias de Distribución................................................. ................................................................ ................47

3.2.7

Estrategia de Precio.. ................................................ ......................................................................... .........................47

3.2.8

Estrategia de Promoción. ................................................... ................................................................... ................48

3.2.9

Estrategia de Comunicación.. ................................................ ............................................................ ............48

3.2.10 Estrategia de Servicio.. Servicio.. ................................. .......................................................... ..................................... ............48 3.2.11 Estrategia de Aprovisionamiento. ................................................ ....................................................... .......49 3.2.12 Presupuesto de la Mezcla de Mercado. ............................................. .............................................49 3.2.13 Política de Cartera.. ............................................... ......................................................................... ............................. ... 49 3.3

PLAN OPERATIVO.......................................... OPERATIVO.................................................................... ......................................... ...............49

3.3.1

Estructura organizacional. .................................................. .................................................................. ................50

3.3.2

Costos Administrativos.. ................................................. ..................................................................... ....................51

3.3.2.1 Gastos de personal.. ................................. .......................................................... ......................................... ................51 3.3.3

Cronograma de Actividades. .................................................. .............................................................. ............51

3.3.4

Clúster y cadena productiva. .................................................. .............................................................. ............53

3.3.5

Diagrama de flujo. ................................................. ........................................................................... ............................. ... 54

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3.3.12.3 Parámetros técnicos especiales.. .......................... .................................................... ............................. ... 61 3.3.12.4 Organismos de Apoyo.. ......................................... ................................................................... ............................. ... 61 3.4

PLAN DE COMERCIALIZACIÓN ................................................ ....................................................... .......61

3.4.1

Análisis del Mercado.. ............................................... ........................................................................ .........................62

3.4.2

Estrategia de Mercado.. ................................................. ..................................................................... ....................62

3.4.3

Ficha técnica del producto o servicio. .............................................. ..............................................62

3.4.4

Proyecciones de ventas. ................................................ .................................................................... ....................62

3.5

FINANZAS ................................................... ............................................................................ ............................................. ....................63

3.5.1

Presupuesto para la puesta en marcha.............................................. .............................................63

3.5.2

Estados financieros. .................................................. ........................................................................... .........................63

Tabla 14: Apertura de proyecto. ......................................... ................................................................... ............................. ... 63 3.5.2.1 Balance General...................................................................... General................................................................................. ...........64 3.5.2.2 Estado de Pérdidas y ganancias. gan ancias. ................................................ ....................................................... .......65 3.5.2.3 Notas a los Estados Financieros. ................................................ ....................................................... .......65 3.5.3

Análisis financiero. ................................................ .......................................................................... ............................. ... 68

3.5.3.1 Índices o razones financieras. ................................................ ............................................................ ............68 3.5.3.2 Capital de trabajo. ............................ ..................................................... .................................................. .........................69 3.5.3.3 Margen de Contribución. ................................................ .................................................................... ....................69 3.5.3.4 Punto de equilibrio................................................. ........................................................................... ............................. ... 70 3.5.4

Fuentes de financiación. ................................................ .................................................................... ....................71

3.5.5

Conclusiones financieras y evaluación............................................... .............................................71

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LISTA DE TABLAS

Pág. ............... ................................... .................................. ................................... ........................ ...... 13 Tabla 1: Lluvia de ideas de negocio. ................................. Tabla 2: Valoración de las ideas de negocio.   ............................................................................ 15 Tabla 3: Descripción de las ideas de negocio.   .......................................................................... 16 Tabla 4: Selección y conclusión de la idea.   ............................................................................... 17 Tabla 5: Comparación de precios.   ............................................................................................... 41 Tabla 6: Análisis DOFA.   ................................................................................................................ 42 Tabla 7: Tabulación segunda encuesta.   ..................................................................................... 44 Tabla 8: Mezcla de Mercado.   ....................................................................................................... 49 Tabla 9: Estructura organizacional.   ............................................................................................. 50 Tabla 10: Nomina.   .......................................................................................................................... 51 Tabla 11: Diagrama de Gantt.   ...................................................................................................... 51 Tabla 12: Diagrama de procesos. ................................................................................................ 55 Tabla 13: Presupuesto de ventas.   ............................................................................................... 62 Tabla 14: Apertura de proyecto   ................................................................................................... 63 Tabla 15: Balance General.   .......................................................................................................... 64 ............... ................................... .................................. ................................... .............................. ............ 65 Tabla 16: Estado de Resultados. ................................. Tabla 17: Flujo de caja.   ................................................................................................................. 66 Tabla 18: Índice de solvencia.   ...................................................................................................... 68 Tabla 19: Prueba ácida.   ................................................................................................................ 68 Tabla 20: Razón de endeudamiento.   .......................................................................................... 69 Tabla 21: Capital neto de trabajo. ................................................................................................ 69 Tabla 22: Capital de trabajo.   ........................................................................................................ 69 Tabla 23: Margen de contribución.   .............................................................................................. 70

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LISTA DE FIGURAS

Pág. Figura 1: Oso Teddy.   ..................................................................................................................... 29 Figura 2: Manilla.   ............................................................................................................................ 31 Figura 3: Bandera de Colombia.   .................................................................................................. 38 Figura 4: Bandera de Zipaquirá.   .................................................................................................. 39 Figura 5: ¿Cómo califica la calidad del producto?   .................................................................... 46 Figura 6: ¿Cree que el producto ha cumplido con las expectativas esperadas por los clientes?  ........................................................................................................................................... 46 Figura 7: Cadena productiva.   ....................................................................................................... 53 Figura 8: Diagrama de Flujo.   ........................................................................................................ 54 Figura 9: Transporte.   ..................................................................................................................... 56 Figura 10: Búsqueda.   .................................................................................................................... 57 Figura 11: Comprados.   .................................................................................................................. 57 Figura 12: Transporte.   ................................................................................................................... 58 Figura 13: Valoración.   ................................................................................................................... 58 Figura 14: Empacados.   ................................................................................................................. 59 Figura 15: Exhibidos.   ..................................................................................................................... 59 Figura 16: Vendidos.   ...................................................................................................................... 60

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LISTA DE ANEXOS Pág.  Anexo A. A. Leyes de los comerciantes. comerciantes.  ......................................................................................... 76  Anexo B. B. Encuesta piloto.  ............................................................................................................. 79  Anexo C. Acta Acta de constitución constitución empresa Xpresion´s.  ............................................................... 81  Anexo D. Segunda Segunda encuesta. encuesta. ....................................................................................................... 84  Anexo E. E. Publicidad. Publicidad.   ...................................................................................................................... 85

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INTRODUCCIÓN En la vida vida cuando las las personas valoran a los demás a los demás demás deciden demostrar sus sentimientos con un detalle, que son la manera de expresar el amor hacia su ser querido. Los estudiantes de la Institución Educativa Municipal Cundinamarca Zipaquirá, decidieron llevar a cabo un proyecto que cubriera la demanda de obsequiar un detalle en el sector. Las personas cada día sienten más miedo a dar a conocer sus sentimientos. Los estudiantes se dieron cuenta de esta demanda insatisfecha y la cual quisieron satisfacer, creando una empresa dedicada a la comercialización de detalles, los cuales son productos innovadores, creando un medio de ingresos. Se hizo este proyecto con el fin de aprender cómo se debe manejar una empresa y como esta debe crecer y manifestarse a través del tiempo, teniendo siempre claro que este proyecto debe desarrollarse con la mayor seriedad que implica. Desde el primer punto se hablará de los antecedentes del proyecto hasta su elección viable. Luego en el segundo capítulo se verán algunos aspectos influyentes en el entorno de la empresa. Así en este proyecto se explicara paso a paso lo que se ha logrado y lo que se necesita para lograr una misión como esta,

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1. GENERACIÓN DE DE LA IDEA DE NEGOCIO. En el año 2012 se tomó una decisión muy importante, que fue la creación de una empresa, la primera idea de negocio, que se eligió, se trata de la comercialización de detalles, que es factible para las oportunidades que brinda actualmente el entorno donde se encuentra. Sus fundadores originales fueron Paulina Marleny Baracaldo Guerrero, Helvert Jair Roncancio Cárdenas, Fanny Vega Cárdenas y Julián Felipe Obando Cortes los cuales fueron adaptándose a la idea de negocio y adaptando la idea de negocio a ellos. Esta empresa fue creada el 20 de mayo del 2012, desde ahí se empezó a proyectar, a pensar en que sería de esta, entonces lo primero que se hizo fue ponerle una razón social que estuviera acorde a esta. Pensaron muchos nombres, pero el que más se adecuo a esta actividad económica fue Xpresion´s, lo que evoca muchas ideas y por eso se puede dar a conocer fácilmente. El 19 de Junio esta empresa dio apertura de atención al público, y se empezó a

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2

Revista

Creación de revista juvenil, relacionada con todo sobre de la moda  juvenil.

3

Cocteles

Venta y comercialización de cocteles de diferentes sabores, utilizando frutas naturales.

4

Límpido

Producto de aseo, elaborado a base de químicos con colores y olores artificiales para ambientar el hogar.

5

Eventos

Prestar un servicio de decoración y animación ocasiones.

6

Ensalada de fruta

Venta de ensaladas de frutas de diferentes precios, tamaños y sabores. (Fruta fresca y en buen estado).

7

Productos de reciclaje

Elaborar diferentes diferentes productos productos con papel reciclado, botellas, etc. Como lo son: tarjetas, cajas como recordatorios, etc.

8

Papelería

Comercializar y vender todo lo relacionado con la papelería, a precios accesibles, y de buena c alidad.

9

Cultivo de mora

Comprar la semilla de mora de castilla, sembrarla y cultivarla, hasta que esté lista para el consumo humano, ya sea en jugo, mermelada, compota, etc. Esta no será cultivada con químicos.

10

Postres

Hacer postres de diferentes sabores, frutas, y leche.

para diferentes

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20

Detalles

Comercializar detalles, como lo son: peluches, manillas, chocolatinas, afiches, tarjetas, etc., de excelente calidad, y a precios accesibles para los clientes.

1.2 VALORACIÓN DE LAS IDEAS DE NEGOCIO. En esta tabla se puede evidenciar un segundo análisis que se practicó a un grupo de veinte ideas de empresa, de las cuales cinco fueron escogidos para hacer un siguiente análisis. Con el fin de escoger la idea de negocio más viable en el proyecto empresarial. Tabla 2: Valoración de las ideas de negocio. MATRIZ PARA LA MADURACIÓN DE IDEAS DE NEGOCIO FILTROS PERSONALES

MERCADO

RECURSOS

   ?    O

   A

   N     Ó    I    C    I    U    B

   A    M

   ?    O    D    A

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Cocteles

8

4

3

2

6

7

6

8

4

1

5

6

6

7

8

6

5,4375

Límpido

3

4

3

4

2

6

4

4

5

3

3

1

6

4

3

4

3,6875

Eventos

5

6

8

2

2

4

3

4

3

1

7

1

5

7

6

4

4,25

ensalada de fruta

6

2

4

4

3

7

2

5

5

4

9

5

6

6

7

3

4,875

producto reciclaje

8

4

5

8

1

7

4

3

7

4

1

8

8

7

2

6

5,1875

papelería

5

3

2

6

4

7

2

6

5

4

2

6

5

6

3

4

4,375

cultivo de mora

7

1

2

9

6

9

4

6

9

9

4

7

9

5

3

1

5,6875

postres

8

4

3

7

4

7

6

5

7

6

4

2

6

7

4

6

5,375

ropa juvenil

9

2

4

6

5

4

3

2

4

8

6

2

4

8

5

9

5,0625

vitrales

5

4

6

6

2

7

2

4

6

3

2

5

4

6

4

5

4,4375

folleto

7

6

4

6

1

6

1

2

5

4

5

4

6

7

3

1

4,25

miscelánea

4

4

7

7

8

4

4

1

5

2

5

4

5

7

6

4

4,8125

truchas

2

3

5

4

3

2

4

3

1

1

8

9

3

7

8

8

4,4375

bisutería

6

5

3

7

5

6

6

6

6

5

5

8

7

4

6

5

5,625

productos de aseo

8

3

4

4

6

5

4

2

7

4

2

8

9

9

2

8

5,3125

peluquería

6

6

6

4

1

7

2

5

8

5

1

3

4

3

7

1

4,3125

panadería

6

7

7

6

2

7

5

4

8

2

5

6

7

7

4

5

5,5

detalles

7

8

9

7

3

8

2

1

10

2

4

8

8

7

6

4

5,875

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bebida que sea llamativa al público. bisutería

Todo tipo de bisutería y lo que ello aplica.

Pepas e hilo.

Tijeras, nailon.

No

1.4 SELECCIÓN Y CONCLUSIÓN DE LA IDEA. Estas tablas fueron hechas para tener una idea de lo que necesitamos para poder llevar a la práctica la idea de negocio, aquí presentada y saber si se cuenta con lo

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¿El negocio es legal?

x

¿Dispongo de tiempo?

x

COCTELES. IDEA No. 2 PREGUNTAS

SI

¿Cree que es viable o factible?

x

¿La inversión corre un mínimo riesgo?

NO

NO SABE

NECESITO MAS INFORMACION

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2. MARCO DE REFERENCIA. En este capítulo del proyecto se argumentará todo lo relacionado con lo contextual, histórico, teórico conceptual y legal, que influye en la empresa Xpresion’s.

2.1 MARCO CONTEXTUAL El Marco Contextual contiene la información referente al entorno, en el cual se desarrolla el proyecto:

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más tarde llega al poblado el oidor Luis Enríquez y divisando desde tan lúcido mirador el valle denominado Pacaquem, decide el traslado del pueblo hacia ese prominente campo. El 18 de julio de 1600 tiene lugar la fundación española del nuevo pueblo de Zipaquirá integrando los indios de los corregimientos de los repartimientos de Zipaquirá, Suativa, Tenemequisa. Golaque, Yaita, Cogua, Nemeza, Peza, Pacho y Tibitó con un total de 618 tributarios. Durante el transcurrir del siglo XVIII la actividad comercial derivada de la producción de la sal se convierte en factor determinante de la continua presencia de blancos en el poblado hasta tal punto que en 1692 se autoriza por la administración colonial la permanencia de algunos de ellos en el pueblo de indios. También hicieron presencia los curas doctrineros hasta 1751 cuando se produce

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explotación de la sal. Aquí comienza para la ciudad un proceso que aún hoy continúa en desarrollo. En 1816 la ciudad cae en manos del Régimen del Terror y producto de esta tormentosa medida, caen varios hombres aguerridos y valerosas mujeres en injusta masacre que la historia conoce como el fusilamiento de los mártires de Zipaquirá. La participación de Zipaquirá en los demás procesos que condujeron a la libertad y la constitución de la nueva república fue determinante. Un buen grupo de los nuestros sin más armas que la gallardía y el deseo de libertad acompañaron al General Bolívar en el propósito que consolidó a las cinco repúblicas hermanas. La nueva república trae consigo para la Villa de la Sal un alto grado de representatividad. En 1852 por decreto del Congreso de Colombia se da una nueva división administrativa dividiendo a Bogotá en cuatro provincias.

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últimos 20 años, la historia ha cambiado de manera sustancial. Se tuvo que cerrar la antigua catedral por debilitamiento en sus estructuras y el 16 de diciembre de 1995 es inaugurada la nueva Catedral construida en el nivel potosí de la zona de

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occidental, da nacimiento a importantes quebradas de apacible caudal. Al este, es poco rica la hidrografía por ser esta la parte plana del municipio y la más seca. Principales Ríos de Zipaquirá: Al norte: El río Neusa, el cual nace en el Páramo de

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presentan cultivos de la papa, de la zanahoria y la arveja, en la parte pecuaria se cuenta con una buena ganadería. La parte comercial representa más del 50 % de las actividades económicas desarrolladas en el Municipio; el turismo es un aspecto

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esfuerzo económico (el pago de salarios, la compra de materiales, la fabricación de un producto, la obtención de fondos para la financiación, la administración de la empresa, etc.) que se debe realizar para lograr un objetivo operativo. Cuando no 5

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muestra cómo una institución pretende llegar a esos objetivos. Se pueden distinguir tres tipos de estrategias, de corto, mediano y largo plazos según el horizonte temporal. Término utilizado para identificar las operaciones

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Para tener un buen sistema de comercialización del producto es necesario estar mentalizados para hacer las cosas bien, necesitaremos bastante publicidad para darnos a conocer, es necesario captar al cliente con toda nuestra capacidad de vender. 3.4.1 Análisis del Mercado. El mercado objetivo son las empresas que fabrican y comercializan detalles como peluches, manillas y recordatorios. Los productos de la empresa satisfacen la necesidad en fechas. Los clientes por lo general son personas de 3 años en adelante aproximadamente, exactamente los clientes son personas detallistas, jóvenes, enamoradas con un presupuesto medio. Compran los productos cada semana en una cantidad no muy alta. Los clientes buscan dar algo en una fecha especial para alguien que ellos conocen.

3.4.2 Estrategia de Mercado. Si no se cumplen las estrategias planteadas anteriormente ni las metas propuestas se debe hacer una reunión de socios para hablar de lo que está pasando y se tendría que innovar más en el mercado. Se podrán obtener más clientes, por medio de la comunicación que los clientes ya existentes realizan en su entorno social, comprometiendo así la calidad de la empresa y su comercialización en el sector “voz a voz”. Los productos de la

empresa se podrán comprar en lugares que comercialicen detalles de excelente calidad como en la ciudad de Bogotá, estos se compraran por docenas para la economía de la empresa. Los proveedores son empresas como: Guy quy toys, A & C globos Colombia, etc.

3.4.3 Ficha técnica del producto o servicio. Los productos tienen unas características tales como los son: diseños creativos e innovadores, con un tamaño variado desde pequeño a grande, el empaque depende del producto que se maneje puede ser bolsa o caja. Lo que se le vende al cliente es un objeto (peluches, chocolatinas, globos, etc.) que puede regalar o simplemente lo compra para él, esto normalmente en fechas espaciales.

3.4.4 Proyecciones de ventas. En la presenta tabla se toma en cuenta el tiempo que debe tomar para obtener una utilidad correspondiente a la de este tipo de

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3.5

FINANZAS

Este punto la empresa Xpresion´s LTDA da a conocer todo su manejo contable y su evolución en el control financiero.

3.5.1 Presupuesto para la puesta en marcha. La empresa Xpresion´s LTDA necesita un dinero mínimo para dar inicio a su proyecto, que es la suma de veinticuatro mil (24.000) los cuales de darán oportunidad para la puesta en marcha y así dar inicio al proyecto. (Los cuales los utilizo la empresa en compra de productos como tarjetas, cartas, bisutería y chocolatinas “detalles”).

3.5.2 Estados financieros. La empresa Xpresion´s LTDA plantea en el siguiente punto su manejo de dinero y sus actividades financieras.

Tabla 14: Apertura de proyecto Tabla de Apertura Nombre del socio

Tipo de aporte

PAULINA MARLENY BARACALDO G.

Dinero

Monto

6.000,00

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RONCANCIO C. FANNY VEGA C.

Dinero

EX SOCIO JULIAN F. OBANDO

Dinero

4 socios

Total

6.000,00 6.000,00 24.000,00

3.5.2.1 Balance General. La empresa Xpresion´s LTDA tiene la empresa en sus activos disponibles. XPRESION´S LTDA NIT: BALANCE GENERAL  A JUNIO 30 DEL 2013 Tabla 15: Balance General.

ACTIVO NE ACTIVO CORRIENTE Caja Inventario o mercancía no fabricada por la empresa

INGRESO

116.950 1

606.950

2

40.000

Activos fijos Muebles enseres TOTAL ACTIVOS

y

763.900

EGRESO

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CORRIENTE Cuentas por pagar TOTAL PASIVOS

24.132 24.132

PATRIMONIO  Aporte de Socios Resultado del Ejercicio TOTAL PASIVO + PATRIMONIO

3

494.600 245.168 763.900

3.5.2.2 Estado de Pérdidas y ganancias.  La empresa Xpresion´s LTDA está en ganancias o pérdidas. XPRESION´S LTDA NIT: ESTADO DE P Y G.  A JUNIO 30 DEL 2013 Tabla 16: Estado de Resultados.

PYG INGRESOS INGRESOS OPERACIONALES Ventas

NE

INGRESO

1

618.600

Costo de venta

2

309.300

De personal

3

12.066

UTILIDAD BRUTA EN VENTAS

297.234

GASTOS

EGRESO

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GASTOS NO OPERACIONALES RESULTADO DEL EJERCICIO

40.000 245.168

3.5.2.3 Estado de Flujo de Caja. La empresa Xpresion´s LTDA tiene en la empresa en su caja. XPRESION´S LTDA NIT: FLUJO DE CAJA  A JUNIO 30 DEL 2013 Tabla 17: Flujo de caja.

ACTIVIDADES DE OPERACIÓN NE Recaudo de clientes Pagos por gastos

INGRESO

EGRESO

618.600 996.250

Neto actividades -377650 de operación ACTIVIDADES DE INVERSIÓN Neto actividades de inversión ACTIVIDADES DE FINANCIACIÓN Incremento 494.600 de aportes Neto actividad

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3.5.2.4 Notas a los Estados Financieros. Donde encuentran los conceptos de los estados financieros. XPRESION´S LTDA NIT: NOTAS A LOS ESTADOS FINANCIEROS BALANCE GENERAL  A JUNIO 30 DEL 2013 INVENTARIOS Productos y materia prima. MUEBLES Y ENSERES Vitrina.  APORTE DE SOCIOS PAULINA MARLENY BARACALDO G. 2. HELVERT JAIR RONCANCIO C. 3. FANNY VEGA C. 4. EX SOCIO JULIAN F. OBANDO

123.650. 123.650. 123.650. 123.650.

XPRESION´S LTDA NIT: NOTAS A LOS ESTADOS FINANCIEROS ESTADOS DE RESULTADOS  A JUNIO 30 DEL 2013

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3.5.3 Análisis financiero.  A continuación se muestra el repaso detallado financiero que se le practico a la empresa para hacer una evaluación de su trabajo financiero.

3.5.3.1

Índices o razones financieras.

toda la situación de la Índices o razones financieras. Donde podemos encontrar toda empresa si se encuentra en pérdidas las que ocasionan varios problemas para esta.

Índice de Solvencia. Tabla 18: Índice de solvencia. 36  AÑO

Índice de Solvencia =

2012

Índice de Solvencia % =

2013

Índice de Solvencia % =

 Activo Corriente Pasivo Corriente 589.950 :24.446 24.132 763.900 :31.655 24.132

Prueba Ácida. Tabla 19: Prueba ácida.  AÑO

Prueba ácida =

 Activo Corriente - Inventario

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Tabla 20: Razón de endeudamiento.  AÑO

Razón de endeudamiento =

2012

Razón de endeudamiento =

2013

Razón de endeudamiento =

Pasivo Total  Activo Total 24.132 :0.040 589.950 24.132 :0.0315 763.900

Capital Neto de Trabajo. Tabla 21: Capital neto de trabajo.  AÑO

Capital Neto de Trabajo =

2012

Capital Neto de Trabajo =

2013

Capital Neto de Trabajo =

 Activo Corriente - Pasivo Corriente 589.950 : 565.818 24.132 763.900 :739.768 24.132

3.5.3.2 Capital de trabajo.  La empresa Xpresion´s LTDA posee una suma de dinero la cual está hecha, de los socios. Tabla 22: Capital de trabajo.

Tabla de capital dividido Nombre del socio % PAULINA MARLENY 33,3 BARACALDO G.

Monto 254633,33

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Punto de equilibrio: PE Costo fijo: CF Beneficio: V Tabla 23: Margen de contribución.

MARGEN DE CONTRIBUCIÓN INGRESO EGRESO 618.600 PV: 309.300 CV: 309.300 CM: Tabla 24: Margen de contribución porcentual.

MARGEN DE CONTRIBUCIÓN % 309.300 % *100 = 618.600 % =

PE: 0 CF: 0 V: 309.300

50%

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350.000/10.500: 33 unidades

3.5.4 Fuentes de financiación. El aporte de los socios esta dado en porcentajes,

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4 CONCLUSIONES Podemos concluir que para que una empresa empresa sea cual sea su enfoque consiga ser líder en el mercado requiere, que sobre todo los clientes sean fieles a la empresa, y para eso es necesario innovar y siempre estar en constante mejoramiento Para que le cliente se sienta en un ambiente apropiado es necesario que se muestre confianza confianza y respeto, compitiendo a través de de la organización y desenvolvimiento comercial. Para poder competir en un mercado muy difícil como el que se encuentra actualmente el mundo, debemos valorar nuestras ventajas al máximo y averiguar que otras tenemos para fomentar una civilización con esfuerzo que siempre piensa en el avance y en superar sus dificultades. Siempre pensar en el cliente puesto que esta es la base de la formación de la empresa que se intente conformar o que se realizar, promover al cliente satisfaciendo las necesidades que este tienen; siempre con respeto y con

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5 RECOMENDACIONES Lo que se puede recomendar a los estudiantes que tomen la decisión de desarrollar un proyecto empresarial son las siguientes: Desarróllenlo con el tiempo suficiente, siempre intentando corregir errores de la mejor forma posible, pues es necesario que el proyecto sea impecable con el tiempo de realización conveniente que represente el buen trabajo en equipo o en solitario si así hay que realizarlo. Desarrollar nuevos proyectos empresariales que sean de interés para la comunidad en general tratando de mejorar la condición y el mercado que se presenta donde se practica.

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BIBLIOGRAFIA Tema de consulta: Estrategias de mercado. Libro:  Ciudadan@ de INTERNET MARKETING ONLINE. Ramón J. Millán Tejedor. Fecha de consulta (20/03/2013) Tema de consulta: Estrategias de mercado. Libro: MARKETING ELECTRONICO PARA PYMES. Ana Cruz. Fecha de consulta (20/03/2013)

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CIBERGRAFIA Tema de consulta: Reseña Zipaquirá Disponible en: http://www.zipaquira-cundinamarca.gov.co/nuestromunicipio.shtml?apc=M-xx-1&m=f&s=m#historia

Fecha de consulta (20/10/2012) Tema de consulta:  Aquellas  Aquellas pequeñas pequeñas cosas Disponible enhttp://foro.enfemenino.com/forum/f101/__f253_f101-Detalles-de-amor-sin-gastarmucho.html

Fecha de consulta (22/10/2012) Tema de consulta: Detalles que enamoran: las cuatro cosas que enamoran. Disponible en: http://www.euroresidentes.com/regalos/detalles.htm Fecha de consulta (24/10/2012) Tema de consulta: Los pequeños detalles.

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ANEXOS  Anexo A. Leyes de los comerciantes.

ARTICULO 10. . Son comerciantes las personas que profesionalmente se ocupan en alguna de las actividades que la ley considera mercantiles. La calidad de comerciante se adquiere aunque la actividad mercantil se ejerza por medio de apoderado, intermediario o interpuesta persona.

ARTICULO 11. . Las personas que ejecuten ocasionalmente operaciones mercantiles no se considerarán comerciantes, pero estarán sujetas a las normas comerciales en cuanto a dichas operaciones.

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Los comerciantes declarados en quiebra, quiebra, mientras no obtengan su rehabilitación Los funcionarios de entidades oficiales y semioficiales respecto de actividades mercantiles que tengan relación con sus funciones Las demás personas a quienes por ley o sentencia judicial se prohíba el ejercicio de actividades mercantiles.

ARTICULO 15. . El comerciante que tome posesión de un cargo que inhabilite para el ejercicio del comercio, lo comunicará a la respectiva cámara mediante copia de acta o diligencia de posesión, o certificado del funcionario ante quien se cumplió la diligencia, dentro

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 ARTICULO 19. . Es obligación de todo comerciante: 





Matricularse en el registro mercantil; Inscribir en el registro mercantil todos los actos, libros y documentos respecto de los cuales la ley exija esa formalidad; Llevar contabilidad regular de sus negocios conforme conforme a las prescripciones legales; Conservar, con arreglo a la ley, la correspondencia y a demás

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 Anexo B. Encuesta piloto. EMPRESA XPRESION´S 2012 Objetivo: Saber si mi producto satisface una necesidad en un sector determinado Nombre: _____________________________________________

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4. ¿Cuál es el nivel de ingreso económico en su hogar? a) Menos del mínimo b) El mínimo c) Más del mínimo 5. ¿Cómo le gustaría que el producto sea ofrecido o distribuido? a) Punto de venta b) Venta por catalogo c) Domicilio

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 Anexo C. Acta de constitución empresa Xpresion´s. En el circuito notarial de Zipaquirá, municipio de Cundinamarca, República de Colombia, el día veintinueve de junio de 2012 ante mí, René Bastidas Notario segundo del referido circuito, comparecieron los señores y señoras Paulina Baracaldo Guerrero, Jair Roncancio Cárdenas, Fanny Vega Cárdenas y Julinan Obando , Colombianos, menores de edad vecinos de Bogotá, portadores de la Tarjeta de identidad números 97020706736, 97082522500 y 96081021705

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sociales; 6ª Resolver todo lo relativo a la sesión de cuotas, así como la admisión de nuevos socios; 7ª Decidir sobre el retiro y exclusión de socios; 8ª Ordenar las acciones Que correspondan contra el gerente o cualquier otra persona que hubiera incumplido sus obligaciones y ocasionando daños o perjuicios a la

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 Anexo D. Segunda encuesta.

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Anexo E. Publicidad.

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