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La filosofa de Tom era de una familia feliz, promoviendo valores de Fair Play, entregando premios al
finalizar la temporada.
Las personas que voluntariamente ayudaban a ser referees o asegurarse que los juegos empezaran a
tiempo y adems ingresaban los resultados al sistema, podan jugar gratis.
Para el 2004 haban ms equipos y otras disciplinas como Flag Football y volleyball de playa.
La rentabilidad se basaba en mantener costos fijos bajos, alquilaba las canchas dependiendo del
volumen y sus sistemas de monitoreo de equipos era por Internet.
En el 2004, empieza a hacer negocios con escuelas, quienes pagaban el 50% del costo de construir las
canchas y Tom el otro 50% a cambio de que Tom pudiera utilizarlas en las noches sin costo alguno.
La presin es fuerte, ya que las barreras de entrada son bajas para nuevos
competidores.
No hay economas de escala definidas
No hay polticas que regulen el ingreso de nuevos competidores
ULACIT, Control de Gestin, III Trimestre 2017, Profesor Carlos R. Corts
5 FUERZAS DE PORTER
3. Productos Sustitutos Alto Medio Bajo Resultado
Existen buenos sustitutos y son de fcil acceso X Dbil
El desempeo de los sustitutos es mayor X Dbil
Nivel de costos de usuarios para cambiar al sustituto X Fuerte
Cantidad de productos sustitutos X Dbil
YEAR 0 1 2 3 4 5 6 7 8 9 10
Initial Investment
EBITDA 152,500.00 152,500.00 152,500.00 152,500.00 152,500.00 152,500.00 152,500.00 152,500.00 152,500.00 152,500.00
interest 40,500.00 34,794.00 28,814.11 22,547.19 15,979.45 9,096.47 1,883.10 - - -
depreciation 775,000 - 225,000 land / 20 27,500.00 27,500.00 27,500.00 27,500.00 27,500.00 27,500.00 27,500.00 27,500.00 27,500.00 27,500.00
EBIT 84,500.00 90,206.00 96,185.89 102,452.81 109,020.55 115,903.53 123,116.90 125,000.00 125,000.00 125,000.00
taxes @ 20% 16,900.00 18,041.20 19,237.18 20,490.56 21,804.11 23,180.71 24,623.38 25,000.00 25,000.00 25,000.00
Net Earnings 67,600.00 72,164.80 76,948.71 81,962.25 87,216.44 92,722.83 98,493.52 100,000.00 100,000.00 100,000.00
Beginning Loan 675,000.00 579,900.00 480,235.20 375,786.49 266,324.24 151,607.80 31,384.98 - - -
Net cash flow (675,000.00) 95,100.00 99,664.80 104,448.71 109,462.25 114,716.44 120,222.83 125,993.52 127,500.00 127,500.00 127,500.00
End Loan 579,900.00 480,235.20 375,786.49 266,324.24 151,607.80 31,384.98 -
YEAR 11 12 13 14 15 16 17 18 19 20 TOTAL
EBITDA 152,500.00 152,500.00 152,500.00 152,500.00 152,500.00 152,500.00 152,500.00 152,500.00 152,500.00 152,500.00 3,050,000.00
interest - - - - - - - - - - 153,614.32
depreciation 775,000 - 225,000 land / 20 27,500.00 27,500.00 27,500.00 27,500.00 27,500.00 27,500.00 27,500.00 27,500.00 27,500.00 27,500.00 550,000.00
EBIT 125,000.00 125,000.00 125,000.00 125,000.00 125,000.00 125,000.00 125,000.00 125,000.00 125,000.00 125,000.00 2,346,385.68
taxes @ 20% 25,000.00 25,000.00 25,000.00 25,000.00 25,000.00 25,000.00 25,000.00 25,000.00 25,000.00 25,000.00 469,277.14
Net Earnings 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 1,877,108.54
Beginning Loan - - - - - - - - - - -
Net cash flow 127,500.00 127,500.00 127,500.00 127,500.00 127,500.00 127,500.00 127,500.00 127,500.00 127,500.00 127,500.00 2,427,108.54
End Loan
VAN 682,749.15
ULACIT, Control de Gestin, III Trimestre 2017, Profesor Carlos R. Corts
IRR 16%
FRANQUICIA
Ingresos Brutos
Ingresos por franquicia:
Ao 1 = $125,000
Ao 2 = $200,000
Ao 3 = $250,000
Ao 4 y futuros = $275,000
Ingresos royalties = 9% ingresos brutos
Cuota inicial de franquicia = $25,000 por franquicia
Costos legales = $40,000
Costos de viaje = $4,000 primer ao y $2,000 cada ao subsiguiente por franquicia
Impuesto sobre la renta = 20%
Year 11 12 13 14 15 16 17 18 19 20 20 years
Estimated revenue per franchise 275,000.00 275,000.00 275,000.00 275,000.00 275,000.00 275,000.00 275,000.00 275,000.00 275,000.00 275,000.00 2,500,000.00
Revenue -
Up front royalty 25,000.00
Ongoing royalty 24,750.00 24,750.00 24,750.00 24,750.00 24,750.00 24,750.00 24,750.00 24,750.00 24,750.00 24,750.00 225,000.00
Franchise revenue per franchise 24,750.00 24,750.00 24,750.00 24,750.00 24,750.00 24,750.00 24,750.00 24,750.00 24,750.00 24,750.00 250,000.00
Number of franchises 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 30.00
Total revenue from franchising 74,250.00 74,250.00 74,250.00 74,250.00 74,250.00 74,250.00 74,250.00 74,250.00 74,250.00 74,250.00 750,000.00
Estimated costs -
Legal fees (40,000.00)
Travel costs 6,007.00 6,008.00 6,009.00 6,010.00 6,011.00 6,012.00 6,013.00 6,014.00 6,015.00 6,016.00 66,000.00
Total costs 6,007.00 6,008.00 6,009.00 6,010.00 6,011.00 6,012.00 6,013.00 6,014.00 6,015.00 6,016.00 66,000.00
EBIT 68,243.00 68,242.00 68,241.00 68,240.00 68,239.00 68,238.00 68,237.00 68,236.00 68,235.00 68,234.00 684,000.00 VAN 588,779.01
taxes @20% 13,648.60 13,648.40 13,648.20 13,648.00 13,647.80 13,647.60 13,647.40 13,647.20 13,647.00 13,646.80 136,800.00 IRR 161%
Net income 54,594.40 54,593.60 54,592.80 54,592.00 54,591.20 54,590.40 54,589.60 54,588.80 54,588.00 54,587.20 507,200.00
Costos variables
Empleados ($15 x 5 hrs. x 5 noches x 16
semanas x 2 seasons) 12,000.00
TOTAL COSTOS VARIABLES 12,000.00