NATIONAL UNIVERSITY OF

CENTRAL PERU
FACULTY OF CHEMICAL ENGINEERING
PROFESSIONAL SCHOOL OF CHEMICAL ENGINEERING

PROMART
HOMECENTER
COURSE : PRODUCTION PLANNING AND CONTROL
TEACHER : LOAYZA MORALES, Cesar Augusto
MEMBERS :

Surnames and names: A

N
D.
Q

Barzola Palomino, Mirella Edith IQ

Cardenas Arzapalo, Jesus Angel IQ

Flores Gonzalo, Kenyi Andy IQ

Garcia Sanchez, Isaias Fernando IQ

Quispe Nuñez, Yerson Dennis IQ

SEMESTER :
IX
HUANCAYO- PERU
2021
 Executive Summary
In this document, the Strategic Planning for Promart Homecenters (Promart) has been
developed, where it is proposed that by 2024 the market share gap will be reduced
compared to its main competitor and that the omnichannel commercial proposal will
increase positive interaction with the market. objective and achieve recognition as a leader
in the retail home improvement market in Peru. The expansion plan and technological
projection focused on the customer experience internally, as well as the growth of the
shopping center industry in the country are factors that offer the correct panorama to
implement this strategic plan. Together with management, six long-term objectives have
been formulated towards the result of 2024, (a) growth in orders fulfilled in e-commerce
sales to 150,000; (b) increase customer service effectiveness to 90% for the business sales
channel; (c) reinforce the customer's service and purchasing experience with better
operational responses and integrated communication channels with physical stores; (d)
establish a technical training system of no more than seven days that improves the total
learning gap; (e) by 2024, the scan margin must be improved by +1.5% to consolidate own
brands and strategic alliances; (f) at the same time, the extension of the number of new
products displayed to more than 5,000 on the virtual channel must be carried out. These
long-term objectives have been divided into 12 short-term objectives (OCP) that are
described in the balanced dashboard and remain aligned with the vision, mission and code
of ethics. The short-term objectives are proposed under measurable management indicators
and with a focus on the customer experience, such as, for example, the search to optimize
the comprehensive training time of the sales force; improve the participation of the Oh!
card; improve order delivery times throughout Peru and the integration of omnichannel
communication tools in physical stores.
I. COMPANY DESCRIPTION
I.1. HISTORY
Promart Homecenter is a chain of home improvement stores that is part of the
Intercorp Group. It opened its first store in September 2011 in Chorrillos, after
which during this time it has expanded throughout Peru and currently has 25 stores .
HOW WAS OUR COMPANY BORN?
Promart was born from the need to provide better service in
home improvement stores because we know that one of the
largest investments of Peruvian families is their home. It seeks
to provide you with the best expert and friendly service, and
accompany its clients on the path to building the home they
always dreamed of. It arrived in Huancayo in 2013, with an
innovation in the form of purchasing household items, meeting
the needs of building, maintaining, remodeling and decorating
the home of the general public and people specialized in this
field. It is a company that contributes to improving the quality
of life of people
PRESENT
Currently, home improvement companies are entering different cities in the country,
such as the city of Huancayo; With this, competition has increased. In this sense,
PROMART HOMECENTER is one of the last home improvement companies that
is going to enter Huancayo, being a disadvantage, since the majority of people and
contractors feel identified with existing companies such as: Sodimac and Maestro.
Consequently, given the greater competition that exists among Homecenters in the
city of Trujillo, they will require a lot of demand from customers to be able to retain
them and they will even have to improve their offer in terms of attributes of their
products and, above all, in their services to be able to compete successfully.

I.2. COMPANY DATA

RUC number : 20536557858 - HOMECENTERS PERUANOS SA
Type of Taxpayer : Public Limited Company
Commercial Name : Promart
Taxpayer Status : Active
Activities Start Date : June 22/2010
Tax Address Address : Av. Aviation No. 2405 - Lima
 Foreign Trade Activity : Importer
Economic activity : Retail sale of hardware, paints and glass products in
specialized stores
I.3. LOCATION:
DEPARTMENT JUNE
PROVINCE HUANCAYO
DISTRICT HUANCAYO

IMAGE

II. INSTITUTIONAL PHILOSOPHY

II.1. VISION
The vision of the Promart company since 2011 is “To be the home improvement
brand preferred by consumers, to build, maintain, remodel and decorate their
home”, a vision that has been shared and communicated correctly within each of the
company's areas and that has allowed the company's culture to complement each of
the aspects that go into the company's development
The development of the Strategic Plan defines the following vision for 2021 as a
proposal that allows better identification of the company's long-term objective and
that each area achieves broad identification with the implementation of the plan that
mainly seeks to gain physical and virtual market share by leading the home
improvement segment to be the brand that the Peruvian consumer remembers and
prefers. “By 2024, Promart must be the home improvement brand preferred by
consumers, to build, maintain, remodel and decorate their home, delivering the best
omnichannel experience proposal that exists in the market.”

II.2. MISSION
Promart's current mission is “To help our clients have their dream home, with
expert and friendly service offering quality at the best prices.” Mission that mainly
presents the two most important values of the company in which workers receive all
the support to be able to quickly adapt to the operation and contact with the client.
 The proposal for the project: “To help Peruvian families have their dream home by
offering expert and friendly service, with the largest variety of home improvement
products nationwide.” Promart's current market niche is Peru, but this strategic plan
should lead to internationalization. The greater variety of products refers to the
virtual expansion of the current offer and the consolidation of own brands. In this
way, the focus will be on connecting the entire company in favor of having better
tools that complement the operation, so that the commercial area and the systems
area also develop the expert approach that allows adding recommendations that
must be transmitted to the facilitators or internal consumer collaborator
II.3. COOPERATIVE VALUES
Promart currently has six values that it shares daily within its business culture and
they are the same ones that will be worked on in the project.
 Expert service , share knowledge, involve and correctly train the entire work
team to make the implementation of the project measurable. In addition, we will
seek to know the status of internal knowledge at different hierarchical levels to
verify the level of expertise that the company is looking for.
 Friendly service , maintain horizontal communication that is promoted
throughout the company.
 Teamwork , create senior management work groups to test and propose
improvements in current indicators.
 Integrity , with the managers, leaders, collaborators and mainly the directors
being the ones who lead by example about the development of the person in the
personal and professional sphere, seeking in this way that the talent within Promart
is complete in the different areas. soft and technical aspects.
 Improvement , all people have opportunities to overcome day to day, in this way
when implementing the processes of the strategic plan there is a great advantage
because the organization has the capacity to cope with the changes, which must be
correctly communicated so that All areas understand and quickly adapt the tasks that
will complement improvements in their current functions.
 Innovation and creativity, all employees can find a better way of doing things,
so looking for efficient solutions that are achievable and measurable allows us to
land proposals and pilots that are visible and generate benefits from all areas of the
company.
II.4. GOALS
2.4.1 GENERAL OBJECTIVES
Determine how pricing strategies are related to the purchasing decision in
the Promart Home Center company in the city of Huancayo-2022.
 2.4.2 SPECIFIC OBJECTIVES
 Determine if the differential strategies are related to the purchase
decision in the company
 Determine if the strategies for new products are related to the
purchase decision in the Promart Home Center company in the city
of Huancayo.
 Determine if pricing strategies with promotion are related to the
purchase decision in the Promart Home Center company in the city
of Huancayo.
 Determine if the base pricing strategies are related to the purchase
decision in the Promart Home Center company in the city of
Huancayo.

II.5. COOPERATIVE PRINCIPLES

III. ORGANIZATION CHART

CHIEF PREVENTION
GDH CHIEF

VVEE SUPERVISOR
CUSTOMER SERVICE
GENERAL MANAGER SUPERVISOR

ADMINISTRAT
IVE DEPUTY
COMMERCIAL
MANAGER
PRESSURE DEPUTY
CONTROLLER MANAGER
PUBLISHER

WOOD CUTTING
CASH BOSS TECHNICIAN

INVENTORY ASSISTANT
WAREHOUSE HEAD NUANCERS

MINITORING SAC ADVISOR CONSULTANTS

COORDINATOR

AFTER-SALES MANAGER
ADMINISTRATION COUNSEL JUAN PABLO GUARDERAS GARAY
PRESIDENT
VICE PRESIDENT JOSE MANUEL MANRIQUE CRISTOBAL
SECRETARY HELEN PATILLA
VOCAL ELIZABETH SEGURA
VOCAL ANA CACERES PRIETO

IV. LINES OF ACTION

4.1. ECONOMIC
4.1.1. SUPPLIERS
 We have various suppliers for the implementation of our store. Below you
will be shown some of the brands that we sell in our PROMART-
HUANCAYO store.
 MALLKI : Mallki is a line of 100% natural organic fertilizers,
unique in the market, San Fernando is the first poultry producing
company.

 PARADISE MATTRESSES : They offer us orthopedic mattresses

with a Bonel-type spring structure or an internal Fiber Foam
structure, certified foams and smart fabrics, with a guarantee and
support. They offer your body adequate support for a restful rest.
 ORANGE : Exclusive brand of the store which has coverage in
most of the products offered at Promart, including supplying the
areas of kitchens, bathrooms, organization, electricity and
outdoors.

 IMACO: maco offers you practical and efficient appliances for

your culinary tasks such as:

 Vacuum Cleaners and Cleaning

 Blenders
 Juicers and Extractors
 Electric Grills and Grill
 Kettles
 Electric furnaces
 Blenders
 Rice Cookers
 KARCHER: company dedicated to the production and sale of
cleaning equipment such as; pressure washers and vacuum
cleaners
  CLEANING PRODUCTS: currently there are different brands that
provide us with these products, which are:

 Detergents
 Air fresheners
 Bathroom cleaners
 Kitchen cleaners
 All-purpose cleaners
 Glass cleaners
 Soaps
 Whiteners
 Fabric softeners
 Dishwasher
 Insecticides
 Polishers

4.1.2. CREDITS

 Credit with FINANCIERA OH to access exclusive promotions.

  We accept any means of payment to achieve a friendly and fast sales flow.
 Credits for the company sales area, the mentioned area is exclusive for
clients who have their company and request products in larger quantities.
 Credits for services which are HOME DELIVERY and ASSEMBLY OR
INSTALLATION SERVICE , in the different products purchased.

4.2. SOCIAL
4.2.1. ORGANIZATIONAL
Training for CONSULTANTS and collaborators in general to strengthen
knowledge and provide an expert and passionate service to the user.

4.2.2. WORKSHOP WITH THE HUMAN RESOURCES AREA

Recreational workshops among Promart employees to promote a pleasant
work environment.

4.2.3. MONTHLY MEETINGS

place where they provide us with the projects to be carried out to promote
development and meet the company's objectives.
 V. SWOT ANALYSIS OF THE COMPANY
MATRIX OF STRENGTHS OPPORTUNITIES WEAKNESSES THREATS
(MFODA)
According to the matrix of strengths, opportunities, weaknesses and threats that has
been built based on the information obtained in the MEFE and MEFI matrices, it allows
visibility of possible specific external strategies and internal strategies.
Among the opportunities that have been found after the analysis carried out on the
company, it has been found that consumer behavior has improved in relation to the use
of the internet at a national level and that it has been reflected in sales through the
virtual channel. Likewise, inventory management and demands on suppliers can be one
of the alternatives for adequate and healthy implementation for the arrival of larger and
new products.
Strategic Position Matrix and Action Evaluation (MPEYEA)
The PEYEA matrix contains information to determine the appropriate posture and
comparative strategies. According to the four quadrants presented in the matrix:
 aggressive,
 competitive,
 defensive and
 conservative
which are established with the relative axes of the industry:
(a) strength and (b) stability of the industry and the axes related to the organization that
are: (a) financial strength and (b) competitive advantage. This analysis mainly takes into
account the parameters of the axis related to the organization to establish a competitive
strategy, which is complemented by the axis related to the industry, which will allow the
action to be evaluated in a concrete way, in which Promart should adopt a aggressive
position that analyzes aspects of product life time, technological knowledge, demand
variability and the strong pressure exerted by competition.
The PEYEA matrix is presented:
 Table: SWOT MATRIX- STRATEGIC PROCESS MANAGEMENT APPROACH

STRENGTHS WEAKNESSES
 Reputation of senior management and their  Penetration of new markets and
managers consumers in competitive places
 Prevention and safety policies at work  Brand recall and market segment
 Commercial and operational strategic  Commercial matrix update
planning system  Quantity and quality of product lines:
 Inventory management and commercial goods and services
rotation
OPPORTUNITIES FO EXPLODE DO SEARCH
 Consolidate own brands and strategic  Maintain an expansion strategy focused on  Increase the purchase frequency of current
alliances the city of Lima and consolidate the stores, customers in the business channel
 Extend the product matrix and plan short making them more competitive  Implement indicator management for the
and long-term objectives  Encourage the use of consumer cards and management of own brands and exclusive
 Dynamism of private and internal salary account cards and improve suppliers
consumption projection conversion ratio  Strengthen the logistics value chain
 Growth of virtual consumers by region  Improve control and communication  Evaluate local and international market
management of centralized warehouses to behavior to develop new product
improve dispatch times categories.
 Continue with the development of a larger
product portfolio in physical stores and
virtual stores.
THREATS F,A CONFRONT DO AVOID
 Entry of new virtual competitors:  Achieve strategic alliances with current  Improve the omnichannel pre-sales and
Amazon.com service providers exclusively. post-sales process
 Entry of competitors specialized in home  Boost the rotation factor of low  Manage product lifespan to ensure initial
decoration: Ikea consumption products prices appropriate to the market.
 Rising labor cost  Train sales staff focusing on practical  Insert new profiles of collaborators with
 Blocking roads and access routes to technical knowledge. longer tenure.
shops  Integrate current technological tools and  Train in sales closing and techniques with
systems with the omnichannel sales force. the objective of obtaining customer
loyalty.
The result obtained for the Promart company is that it should maintain a more
aggressive and partially conservative position that is related to the current expansion
plan and at the same time with maintaining healthy indicators, with which it is expected
to obtain positive results at the end of each year of management. .

Board1 :Factors for the Preparation of the PEYEA Matrix of the Promart Company

EXTERNAL STRATEGIC INTERNAL STRATEGIC

POSITION POSITION
Determinants of industry SCORE Determinants of SCORE
strength (IF) competitive advantage (VC)

 Growth potential 5  Market participation 4

 Profit potential 4  Product quality 5
 Financial stability 5  Product life cycle 4
 Technological 4  Product replacement 4
knowledge 3 cycle. 3
 Resource utilization 4  Consumer loyalty 3
 Capital intensity 3  Use of competitors' 3
 Ease of market entry capacity
AVERAGE 4 AVERAGE 3.71

Determinants of SCORE Determinants of financial SCORE

environmental stability (EE) strength (FF)
 Technological changes 3  Return on investment 2
 Rate of inflation 3  Liquidity 4
 Demand variability 5  Required capital versus 4
 Competitive product 5 available capital
price range  Cash flow 5
 Market entry barriers 2  Ease of exit from the 3
 Rivalry/competitive market
pressure 6  Risk involved in 2
4
 Price elasticity of business
2
demand  Inventory rotation
AVERAGE 4 AVERAGE 3.14

This result involves observing the movements of the competition, analyzing the internal
and external operation, establishing strategies for new entries from competitors and
suggesting new indicators that allow aggressive commercial growth to be reflected.
Prepare to face the competition that has been in Huancayo for more than 10 years.

VALUES CHAIN
The competition of a company to those that are within the same industry and that
compete for the market in different aspects, competing with the same products, goods or
services; as well as the competitors that enter the market so they can become a threat
and on the other hand there are substitute competitors that can develop over time and
that offer to cover the need under different presentations or service or product schemes.
SUPPLY OF MATERIALS
With the aim of competing with local suppliers and in a good way adapting and
participating in the retail market, Promart has developed its own brands with German
and Brazilian suppliers, as well as concluded negotiations with Asian suppliers to attract
products with better prices, competitive and that at the same time generate positive
margins for the company.
Although it is true that national suppliers enter the shelves under mutually beneficial
commercial contracts, there are some specific cases where due to the type of product,
such as cement or iron, where Promart only obtains benefits of low or minimal
performance in relation to to sales volume, it has been decided to formalize parameters
that allow generating the maximum contribution indicators allowed by the market price
of these products; so that the company makes the commercial contract profitable. This is
why Promart aims to provide benefits to business clients who purchase large volumes of
construction commodities, which according to the progress of the work can be balanced
in the future with products that generate better gross margins, as is the case in the
category of finishes.
Imported suppliers are obtained and negotiated at fairs offered in different parts of the
world where China is mainly the main supplier.
By gaining market ground with imported products and the strategic alliances obtained, it
has been observed that local suppliers are tempted by the purchase volumes that
Promart initiates in negotiation, although there are few examples in which they offer
better costs and greater benefits for the entry on time to the opening of the new stores,
being one of the most important milestones of the company, when products were
withdrawn and commercial contracts ended during the years 2017 and 2018 of suppliers
that offered minimal profit margins on high-quality products. and low turnover, which
allowed us to restructure the financial balance in order to obtain products that do
generate margin and turnover,
THREAT OF ENTRANTS
Regarding competitors that have not yet entered the Peruvian market or territory, it is
known that there are attempts to arrive by two major competitors; the retailer Ikea that
maintains a strategic alliance with the Falabella Group; and also the company with the
highest virtual turnover worldwide, Amazon.com. If any of these competitors were to
enter, it would be important to develop a more aggressive commercial strategy, because
the product portfolio that each competitor has is innovative, extensive and it is
considered that they would be willing to reformulate the current market.
COMPETITIVE PROFILE MATRIX (MPC) AND REFERENTIAL PROFILE
MATRIX (MPR)
When creating the Competitive Profile matrix, Sodimac + Maestro was considered due
to its market leadership and Casinelli because its physical stores have similar objectives
and behavior, with two additional participants also initially being considered;
Falabella.pe and Ripley.pe that offer home improvement products in relation to
household items for the bedroom, living room and dining room, so it is known that it
competes strongly in the virtual and physical channel but it was decided to analyze the
direct competition with participation in home improvement or homecenters. In
accordance with the competitive profile, Sodimac + Maestro will be set as a potential
company due to the installed capacity it already has, the level of investment and
financial capacity shown in recent years and its active growth in accordance with the
processes, personnel and commercial matrix with the one that counts.
Board2 :Competitiveness Profile Matrix (CPM) of Promart and its Competitors

Key success factors WEI PROMART SODIMAC+MAESTRO

GHT
WORT AVG WORTH PROM
H
 Store locations 0.10 4 0.40 4 0.40
nationwide 0.13 3 0.39 4 0.52
 Market share as a brand 0.09 2 0.18 3 0.27
 Price competitiveness 0.11 3 0.33 3 0.33
 Decentralized storage
centers 0.08 4 0.32 4 0.32
 Financial capability 0.07 3 0.21 3 0.21
 Product quality 0.10 3 0.30 2 0.20
management 0.09 2 0.18 2 0.18
0.09 4 0.36 4 0.36
 Focus on customer
0.05 2 0.10 3 0.15
experience
0.09 2 0.18 3 0.27
 R&D Customer Lab
Activities
 Horizontal
communication and
GPTW
 Social Responsibility
(SR)
 Commercial extension
of products

1.00 2.95 3.21

Value: 4. Major strength, 3. Minor fortress, 2. Minor weakness, 1. May weakness
Board3 :Referential Profile Matrix (MPR) of Promart and its Foreign Competitors

Key success factors WEI PROMART AMAZON.COM

GHT
WORT AVG WORT AVG
 H H
 Store locations nationwide 0.10 4 0.40 4 0.40
 Market share as a brand 0.13 3 0.39 4 0.52
 Price competitiveness 0.09 2 0.18 4 0.36
 Decentralized storage centers 0.11 3 0.33 4 0.44
 Financial capability
 Product quality management 0.08 4 0.32 4 0.32
0.07 3 0.21 3 0.28
 Focus on customer experience
0.10 3 0.30 2 0.40
 R&D Customer Lab Activities
0.09 2 0.18 2 0.36
 Horizontal communication 0.09 4 0.36 3 0.27
and GPTW 0.05 2 0.10 3 0.15
 Social Responsibility (SR) 0.09 2 0.18 4 0.36
 Commercial extension of
products

1.00 2.95 3.84

VI. FORECASTS
TABLE NO.1 . Sales 2020- Causal Method

Own source

Figure 5. Causal Method

MÉTODO CAUSAL
120000

100000

80000

60000

40000

f(x) = − 1527.66646853147 x + 30868.9728787879

20000 R² = 0.0400961107015495

0
0.00 2.00 4.00 6.00 8.00 10.00 12.00 14.00

Own source
 TABLE N°2. Sales 2020 - Simple Average Method

Own source

Figure 6. Simple Average Method

MÉTODO DE PROMEDIOS SIMPLES

120000

100000

80000

60000

40000

20000

0
0 2 4 6 8 10 12 14

VENTAS(Yt) Yt+1
 Own source

TABLE N° 3 Sales 2020- Moving Average Method

Own source

Figure 7 Moving Average Method

METODO DE PROMEDIOS MOVILES

120000

100000

80000

60000

40000

20000

0
0 2 4 6 8 10 12 14

VENTAS(Yt) n=2 n=3 n=4

 Own source

Figure 8 Sales 2020 - Exponential Smoothing Method

Own source

Figure 8 Exponential Smoothing Method

 METODO DE SUAVIZAMIENTO EXPONENCIAL
120000

100000

80000

60000

40000

20000

0
0 2 4 6 8 10 12 14

VENTAS(Yt) Alpha = 0.1 Alpha=0.5

Own source

VII. INVENTORY
TABLE N° 4 Inventory year 2020
 Own source

EXPENSES 233295.52
INCOME 251269.69
BALANCE 17974.17

SALES (REVENUE)
13347.
JANUARY 1
FEBRUARY 0
MARCH 29006
APRIL 37575
MAY 99056
JUNE 317
JULY 7214.7
AUGUST 29136
SEPTEMBE
R 659
16285.
OCTOBER 5
NOVEMBE
R 9508
DECEMBE 9165.3
R 9
Own source

Figure 9: Sales 2020

 VENTAS - 2020
100000
90000
80000
70000
60000
50000
40000
30000
20000
10000
0
L E E E E
E RO E RO ZO RI AY
O
N IO LIO S TO BR BR BR BR
EN BR AR AB M JU JU GO M T U EM M
M IE VI IE
FE A PT OC O DIC
S E N

Own source

VIII. INVENTORY MANAGEMENT

TABLE N° 5 ABC Method

Own source

TABLE N° 6 ABC Method

 Own source

Figure 10. ABC method

Own source
 IX. EXPENSES GENERATED IN 2020
TABLE N° 7 Expenses generated in 2020 by the company

CONTROL DE GASTOS (2020)

Presupuestos Ingresos Gastos
Presup. Administrativo $ 33,238.50 Venta al detalle $ 26,762.26 Gasto Admistrativo $ 138,013.67
Presup. Operativo $ 253,840.10 Venta mayoreo $ 354,023.31 Gasto Operativo $ 11,339.48
Presup. Urgencia $ 4,963.50 Otros ingresos $ - Gasto urgencia $ -
Total Presup. Gastos $ 292,042.10 Total Ingresos $ 380,785.57 Total Gastos $ 149,353.15

Movimiento Fecha Tipo de Gasto/Ingreso Descripcion Importe

Presup. Operativo 22/10/2020 Egreso Compra venta de Guano de Isla $ 2,321
Presup. Operativo 17/12/2020 Ingreso Compra venta de Guano de Isla $ 35
Presup. Operativo 01/01/2020 Venta mayoreo Compra venta de semillas $ 13,312
Venta mayoreo 02/01/2020 Gasto Variable almuerzos _alimentacion $ 7,859
Venta mayoreo 31/12/2020 Ingreso Caja Maca comercializacion $ 175,720
Presup. Operativo 01/01/2021 Ingreso Caja Maca comercializacion $ 212,804
Presup. Administrativo 27/01/2020 Egreso Caja de maca campaña $ 21,660
Presup. Administrativo 17/09/2020 Gasto Variable Caja de maca campaña $ 10,543
Gasto Operativo 03/01/2020 Egreso Caja maca papa $ 7,974
Venta al detalle 16/06/2020 Ingreso papa nativa $ 18,734
Gasto Operativo 28/12/2020 Gasto fijo papa nativa $ 3,365
Presup. Urgencia 04/09/2020 Egreso Caja campaña papa $ 4,964
Venta al detalle 08/07/2021 Ingreso Caja socios $ 133
Presup. Administrativo 09/07/2021 Ingreso Caja depto creditos $ 1,036
Venta mayoreo 01/05/2021 Venta mayoreo productos procesados $ 49,587
Venta al detalle 05/05/2021 Venta al detalle Campañas y ventas $ 7,895
Gasto Admistrativo 05/06/2020 Gasto fijo Papeleos $ 20,140
Venta mayoreo 26/08/2020 Otros ingresos Venta de semillas $ 120,857
Gasto Admistrativo 07/11/2021 Gasto Variable Emergencias $ 25,368
Gasto Admistrativo 10/11/2020 Gasto fijo ganancias y perdidas del periodo $ 92,506
Presup. Operativo 15/12/2020 Otros ingresos Transporte $ 25,368

Own source

The expenses generated by the company COOPERATIVA AGROPECUARIA DE

SERVICIOS VALLE DEL CUNAS LTDA, in 2020 were carried out in 4 aspects of
which were taken into account:

 Administrative budget (is an activity aimed at the planning, execution and

control of the operations carried out in the company. The main objective is to
establish an advance calculation of financial values (Income and Expenses).
 Operating budget: Starts with income and then shows each type of expense. This
includes variable costs, which are expenses that vary with sales, such as the cost
of raw materials and production labor.
 Administrative Expenses are those that cannot be directly linked to the economic
activity carried out by the company, within the manufacturing, production or
sales processes.
Example:
- Expenses on staff salaries (in some cases they are considered operational,
since they are costs of producing the product).
- Office supplies.
- Telephone bills.
- Expenses on salaries of secretaries.
- Rental of premises.
- Contributions for social security.
- Purchase of folders.

 Operating expenses: Operating expenses are costs necessary to build a product

or create services that a small business sells to a customer. In contrast,
administrative expenses are costs spent to keep the small business running
efficiently.

 Retail: It is an economic sector that encompasses companies specialized in the

mass marketing of uniform products or services to large numbers of customers.
It is the industrial sector that delivers products to the final consumer. The reason
for involving wholesalers and retailers in the same sector was a consequence of
the large number of common problems and solutions that both sectors have due
to the massification and diversity of both their products and their customers.
(Supermarkets).

 Wholesale: Wholesale sales means purchasing a large volume of products, at a

lower price than would be purchased in unit or smaller quantities. Full-service
wholesale merchant: buys goods and resells them at a higher price.
 X. SALES OF THE YEAR 2020
TABLE N° 8 Sales generated in 2020 by the company.

VALLE DEL CUNA LTDA

SALES RECORD OF THE AGRICULTURAL SERVICES COOPERATIVE
Yea Quantity Price per
Months Products Description Discount Price
r in kg Kg
S/ S/
BRUISE dried maca 350 S/ 15.00
8.00 2,785.00
JANUARY
native S/
DAD 171 S/ 10.00 S/ 280.70
potato 1.70
S/
TOTAL 521
3,065.70
S/ S/
BRUISE maca boxes 2500 S/ 10.00
18.00 44,990.00
FEBRUARY
native S/ S/
DAD 742 S/ 3.50
potato 1.75 1,295.00
S/
TOTAL 3242
46,285.00
S/
dried maca 20.4 S/ 0.00 S/ 571.20
28.00
BRUISE
S/
MARCH whole maca 25 S/ 0.20 S/ 449.80
18.00
native S/
DAD 71 S/ 0.50 S/ 137.95
potato 1.95
S/
TOTAL 116.4
1,158.95
202
S/ S/
0 BRUISE dried maca 604.12 S/ 0.00
8.00 4,832.96
native S/
APRIL 220 S/ 0.50 S/ 406.50
potato 1.85
DAD
native S/ S/
89 S/ 0.20
potato 28.00 2,491.80
S/
TOTAL 913.12
7,731.26
S/ S/
BRUISE whole maca 62 S/ 0.80
18.01 1,115.82
MAY
native S/
DAD 109 S/ 0.20 S/ 191.64
potato 1.76
S/
TOTAL 171
1,307.46
S/ S/
BRUISE dried maca 785 S/ 0.00
8.03 6,303.55
JUNE
native S/
DAD 118 S/ 0.35 S/ 200.25
potato 1.70
S/
TOTAL 903
6,503.80
JULY BRUISE Gelatinized 20.8 S/ S/ 0.00 S/ 176.80
 maca 8.50
native S/
DAD 219 S/ 0.30 S/ 372.00
potato 1.70
TOTAL 239.8 S/ 548.80
maca S/ S/
BRUISE 1170 S/ 25.00
powder 12.00 14,015.00
AUGUST
native S/
DAD 225 S/ 0.90 S/ 399.60
potato 1.78
S/
TOTAL 1395
14,414.60
maca S/ S/
BRUISE 856.45 S/ 20.00
powder 12.00 10,257.40
SEPTEMBE native S/
229 S/ 1.03 S/ 388.27
R potato 1.70
DAD
native S/
132.5 S/ 0.80 S/ 224.45
potato 1.70
1217.9 S/
TOTAL
5 10,870.12
S/ S/
maca boxes 560 S/ 0.30
18.00 10,079.70
BRUISE
S/ S/
OCTOBER dried maca 364 S/ 0.50
8.01 2,915.14
native S/
DAD 151 S/ 0.20 S/ 256.50
potato 1.70
S/
TOTAL 1075
13,251.34
maca S/ S/
BRUISE 897.15 S/ 23.40
powder 12.01 10,751.37
NOVEMBER
native S/
DAD 363 S/ 0.15 S/ 653.25
potato 1.80
1260.1 S/
TOTAL
5 11,404.62
maca S/ S/
BRUISE 658 S/ 5.00
powder 11.98 7,877.84
DECEMBER
native S/ S/
DAD 1650 S/ 15.00
potato 1.70 2,790.00
S/
TOTAL 2308
10,667.84
Own source
TOTAL EXPENSES INCURRED:
Invoice S/
subtotal 254,418.98
Tax rate S/ 1.50
S/
Sales tax
2,000.00
EXPENSES MADE Expenses on S/
THROUGHOUT THE food, 1,500.00
 maintenance and
transportation
Other
YEAR S/ 580.00
expenses
S/
Staff payment
78,800.00
S/
TOTAL
171,537.48

GIVEN;

boxes=360

1 box=10kg

Maca 5812.92

Cajas de Maca 3060

Papa nativa 4489.5

Cantidad total 13362.42

TABLE N° 9 Summary of product sales and costs.

MONTHS OF TOTAL
MACA POTATO TOTAL
THE YEAR AMOUNT
AMOUNT AMOUNT SALE
2020 (kg)
JANUARY 171 171 521 S/ 3,065.70
FEBRUARY 2500 742 3242 S/ 46,285.00
MARCH 45.4 71 116.4 S/ 1,158.95
APRIL 604.12 309 913.12 S/ 7,731.26
MAY 62 109 171 S/ 1,307.46
JUNE 785 118 903 S/ 6,503.80
JULY 20.8 219 239.8 S/ 548.80
AUGUST 1170 225 1395 S/ 14,414.60
SEPTEMBER 856.45 361.5 1217.95 S/ 10,870.12
OCTOBER 924 151 1075 S/ 13,251.34
 NOVEMBER 897.15 363 1260.15 S/ 11,404.62
DECEMBER 658 1650 2308 S/ 10,667.84
Own source

Figure 11. Sales and product trends 2020

Cantidad de cada producto por mes vendidos

2750 2500
2250
1750 1650
1170
1250 785 856.45 924 897.15
658
750 742 604.12
171 45.4 309 62 20.8 361.5 363
250 171 71 109 118 219 225 151
EN- FEB MAR ABRI MAY JU- JULI AGO SETI OC- NOV DI- EN- FEB MAR ABRI MAY JU- JULI AGO SETI OC- NOV DI-
ERO RER ZO L O NIO O STO EM- TUB IEM CIEM ERO RER ZO L O NIO O STO EM- TUB IEM CIEM
O BRE RE BRE BRE O BRE RE BRE BRE
Kilogramos

171 M2500 45.4 604. 62 785 20.8 1170 856. 924 897. 658
A 12 45 15
C
A
K
g
171 P 742 71 309 109 118 219 225 361. 151 363 1650
A Meses
5
P
A
MACA Kg PAPA Kg
K
g

Own source
Figure 12. Trends of the months and sales 2020
 VENTAS TOTALES
S/ 50,000.00
S/ 45,000.00
S/ 40,000.00
S/ 35,000.00
S/ 30,000.00
S/ 25,000.00
S/ 20,000.00
S/ 15,000.00
S/ 10,000.00
S/ 5,000.00
S/ 0.00
L O O E E E E
E RO E RO ZO RI AY NI LIO S TO BR BR BR BR
EN BR AR AB M JU JU GO EM TU E M E M
M TI VI CI
FE A OC DI
SE NO

Own source
 XI. KARDEX INVENTORY MANAGEMENT.
TABLE N° 10. Kardex purchasing and sales 2020
INITIAL
TYPE OF BALANC DEPART FINAL
YEAR MONTH OPERATION AMOUNT E INCOME URES BALANCE
INITIAL
BALANCE 10000
shopping 2254 10000 2254 12254
JANUARY
sales 3065.7 12254 3065.7 9188.3
shopping 38592 9188.3 38592 47780.3
FEBRUARY sales 46285 47780.3 46285 1495.3
shopping 5187 1495.3 5187 6682.3
MARCH sales 1158.95 6682.3 1158.95 5523.35
shopping 6125 5523.35 6125 11648.35
APRIL sales 7731.26 11648.35 7731.26 3917.09
shopping 2344 3917.09 2344 6261.09
MAY sales 1037.46 6261.09 1037.46 5223.63
shopping 3045 5223.63 3045 8268.63
2020
JUNE sales 6503.8 8268.63 6503.8 1764.83
shopping 3659 1764.83 3659 5423.83
JULY sales 548.8 5423.83 548.8 4875.03
shopping 10589 4875.03 10589 15464.03
AUGUST sales 14414.6 15464.03 14414.6 1049.43
SEPTEMBE shopping 2501 1049.43 2501 3550.43
R sales 1120.7 3550.43 1120.7 2429.73
shopping 8963 2429.73 8963 11392.73
OCTOBER sales 13251.34 11392.73 13251.34 -1858.61
NOVEMBE shopping 52875 -1858.61 52875 51016.39
R sales 11404.62 51016.39 11404.62 39611.77
shopping 6089 39611.77 6089 45700.77
DECEMBER sales 10667.84 45700.77 10667.84 35032.93
Own source
XI.1. AVERAGE INVENTORY:
corresponds to the average monthly period, so the values I1, I2, ..., In must
correspond to the final values of each month:

(I 1 + I 2+ … + I n)
I promedio =
n

(108252.78)
I promedio = =9021.065
12
XI.2. INVENTORY ROTATION:
Corresponds to the average renewal frequency of the considered stocks, during a
given period

(SALIDAS )
R=
I promedio

(117190.07)
R= =12.9907134
9021.065
XI.3. STOCK OR INVENTORY DAYS COVERAGE:
They indicate the number of days of consumption that the inventory is able to
cover, it is the average inventory (I average) divided by the average sales in a
certain period of time (V: past or expected depending on the context). You
could use days (daily coverage), weeks (weekly coverage), months, hours… as
appropriate as a time unit.

I promedio
C=
( Suma de intevalos
n
finales
)
9021.065
C= =1
( 108252.78
12 )
n :número de periodos evaluados
I 1 : valor dinal de cada mes

Coverage is 1.0. What this means is that there is inventory to serve one month
(rounded to the highest value because there are units), on average.

TABLE N° 11. Summary of calculations for the data in table 10

TOTAL OUTPUTS 117190.07

SUM OF FINAL INVENTORIES 108252.78
NUMBER OF EVALUATED
PERIODS 12

AVERAGE INVENTORY 9021.065

ROTATION 12.9907134
COVERAGE 1
Own source