Tesis de Exportación

SCIENCE ADMINISTRATIVE AND HUMAN RESOURCES
BUSINESS THESIS
Export of Oregano mill to Sao Paulo market-Brasil
TO OPT:
Degree in International Business Administration
PRESENTED BY:
DAVID MARTIN ALIAGA INFANTE
LIMA PERU
2017
1
DEDICATION
This business plan is dedicated to my family, because they have been with me
supporting me throughout the process my personal, professional and academic life.
I also dedicate it to God, for caring and giving me the opportunity to develop as a
person and professional.
2
GRATITUDE
I greatly appreciate all my family for helping me in my life and in my professional
training, believed in me at all times. Also, I thank all my professors at the University of
San Martin de Porres, who taught with enthusiasm and dedication.
3
TABLE OF CONTENTS
DEDICATION ................................................................................................................. 2
GRATITUDE ................................................................................................................... 3
EXECUTIVE SUMMARY ............................................................................................ 10
1. GENERAL STRUCTURE PLAN .............................................................................. 11
2. ORGANIZATION AND LEGAL ASPECTS ............................................................ 12
2.1 NAME OR SOCIAL REASON ....................................................................... 12
2.2 ECONOMIC ACTIVITY OR CODING INTERNATIONAL ........................ 15
2.3 LOCATION AND MUNICIPAL SECTOR AND FEASIBILITY ...................... 16
2.4 PURPOSE OF THE COMPANY, THE BEGINNING OF THE COMPANY UP
.................................................................................................................................... 18
2.5 SME Law, MICRO AND SMALL COMPANY FEATURES ............................. 21
2.6 ORGANIZATIONAL STRUCTURE .................................................................. 21
TABLE 2.7 Staffing .................................................... ¡Error! Marcador no definido.
2.8 LEGAL FORM BUSINESS ................................................................................. 23
2.9 TRADEMARK AND PROCEDURE IN INDECOPI .......................................... 24
REQUIREMENTS AND PROCEDURES 2.10 MUNICIPALES ............................. 27
2.11 TAX REGIME FROM OBTAINING PROCEDURE AND CONDITIONS RUC
.................................................................................................................................... 28
2.12 REGISTRATION spreadsheets (PLAME) ......................................................... 29
4
2.13 LABOR SCHEME AND GENERAL LABOR SPECIAL................................. 30
PATTERNS OF WORK CONTRACTS 2.14 ............................................................ 31
COMMERCIAL CONTRACTS AND CIVIL 2.15 LIABILITY OF
SHAREHOLDERS ..................................................................................................... 34
3. INTERNATIONAL MARKETING PLAN ............................................................... 35
3.1. PRODUCT DESCRIPTION ................................................................................ 35
3.1.1 TARIFF CLASSIFICATION ................................................................... 35
3.1.2 VALUE PROPOSAL ..................................................................................... 36
3.1.3. TECHNICAL DATA BUSINESS ........................................................... 36
3.2. TARGET MARKET RESEARCH .................................................................. 37
3.2.1. MARKET SEGMENTATION ...................................................................... 42
3.3. ANALYSIS OF SUPPLY AND DEMAND ................................................... 42
3.3.1. ANALYSIS OF SUPPLY ............................................................................. 42
3.4. STRATEGY AND DISTRIBUTION SALES ................................................. 46
3.4.1. Segmentation ................................................................................................. 46
3.4.2. POSITIONING STRATEGIES..................................................................... 46
3.4.3. DISTRIBUTION STRATEGY ................................................................ 46
3.5. PROMOTION STRATEGY ............................................................................ 47
3.6. PLANT SIZE OF FACTORS DETERMINING ................................................. 47
4. INTERNATIONAL LOGISTICS PLAN ................................................................... 47
4.1. CONTAINERS, packaging, ................................................................................. 48
4.2. LABELING AND MARKING DESIGN ............................................................ 50
5
4.2.1. LABELING DESIGN ................................................................................... 50
4.2.2. DESIGN MARKING .................................................................................... 49
4.3. Unitization AND LOAD rightsizing.................................................................... 50
4.4. DFI CHAIN EXPORT ......................................................................................... 51
5.Plan TRADE ................................................................................................................ 51
5.1. PRICE FIXING.................................................................................................... 51
5.1.1. COSTS AND PRICES .................................................................................. 51
5.1.2. INTERNATIONAL TRADING ................... ¡Error! Marcador no definido.
5.2.- INTERNATIONAL SALES PURCHASE AGREEMENT AND DOCUMENTS
.................................................................................................................................... 53
5.3 CHOICE AND APPLICATION OF INCOTERM ............................................... 57
5.4 DETERMINATION OF MEANS OF PAYMENT AND COLLECTION .......... 58
5.5.- CHOICE OF REGIME export or import............................................................ 58
5.6.- MANAGEMENT CUSTOMS OF INTERNATIONAL TRADE...................... 58
5.7 MANAGEMENT export operations: FLOW CHART ......................................... 59
6. FINANCIAL ECONOMIC ASSESSMENT .......................................................... 60
6.1. FIXED INVESTMENT ....................................................................................... 60
6.1.1. Tangible Assets ........................................................................................ 61
6.1.3. INTANGIBLE ASSETS ............................................................................... 68
6.2. WORKING CAPITAL .................................................................................... 69
6.2.1. WORKING CAPITAL ............................................................................. 69
6.3. TOTAL INVERSION ...................................................................................... 70
6
6.3.1. Total project investment ........................................................................... 70
6.4. INVESTMENT AND FINANCING STRUCTURE ....................................... 71
6.4.1. Investment Structure ................................................................................. 71
6.4.2 DEPRECIATION OF ASSETS ......................................................................... 72
6.5. SOURCES OF FINANCING AND CREDIT CONDITIONS ........................ 74
6.5.1. FINANCING SOURCES ......................................................................... 74
6.5.2. INTEREST PAYMENT PROGRAM ...................................................... 75
6.6. COST ESTIMATE .......................................................................................... 76
6.6.1. PRODUCTION COSTS ........................................................................... 76
6.7. BREAKEVEN ................................................................................................. 79
6.7.1. BREAKEVEN .......................................................................................... 79
6.7.2. CONTRIBUTION MARGIN ................................................................... 79
6.8. TAXATION OF EXPORT .............................................................................. 81
6.9. ESTIMATES OF REVENUE .......................................................................... 81
6.10. EXPENSES BUDGET ................................................................................. 82
6.11. PROJECTED CASH FLOW ........................................................................ 84
6.12. STATEMENT OF EARNINGS ................................................................... 86
6.13. INVESTMENT EVALUATION ................................................................. 87
6.13.1. ECONOMIC EVALUATION .................................................................. 87
6.13.2. FINANCIAL EVALUATION .................................................................. 90
6.14. EVALUATION OF OPPORTUNITY COST OF CAPITAL WORK ..... 92
7. CONCLUSIONS AND RECOMMENDATIONS ................................................. 94

7
7.1. CONCLUSIONS ............................................................................................. 94
7.2. RECOMMENDATIONS ................................................................................. 95
BIBLIOGRAPHICAL SOURCES ................................................................................. 96
ANNEXED ..................................................................................................................... 98
8
TABLE INDEX
Table 1: SWOT MATRIX .............................................................................................. 20
Table 2: Table staffing.................................................... ¡Error! Marcador no definido.
Table 3: Costs of types of Indecopi brands .................................................................... 27
Table 4: Tariff Classification.......................................................................................... 35
table 5: Main macroeconomic indicators........................ ¡Error! Marcador no definido.
Table 6: Evolution of the Brazil-Peru trade balance (2008-2011) FOB............
……….¡Error! Marcador no definido.
table 7: Peruvian oregano consumption in major cities in Brazil ... ¡Error! Marcador no
definido.
table 8: Projections of Peruvian exports of oregano (2013-2017) .................................. 44
Table 9: Projecting demand for Peruvian oregano in Sao Paulo (2013-2017) ............... 44
Table 10: Nutritional labeling information will Oregano .............................................. 50
Table 11: international price ........................................... ¡Error! Marcador no definido.
LIST OF FIGURES
Figure 1: Organic Structure ............................................................................................ 21
Figure 2: Brand ............................................................................................................... 49
Figure 3: Carton .............................................................. ¡Error! Marcador no definido.
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EXECUTIVE SUMMARY
The export project ground oregano packaging to the city of Sao Paulo's main problem
identifying a profitable niche within the city of Sao Paulo.
The export project is carried out in order to identify new needs that help generate
greater value to our exports and complement -Commercial the process of economic
integration.
The project also has the aim of identifying a profitable market for ground oregano
export packaging to Brazil
The results were: strong demand oregano to Brazil, despite export restrictions Brazil
continues to grow, Brazilian consumers have prioritized the quality and environmental
protection.
The conclusions are as follows: organizational plan may execute and plan a structure
adapted for export to Brazil, the market research resulted in an unmet need in the
metropolis of Sao Paulo respect to oregano foreign trade with Brazil has its important
points in payment methods and restrictions.
As for logistics and operations are complex in nature by the large number of non-tariff
barriers and taxes, the economic and financial analysis yielded an index of adequate
profitability that allows export feasible to Sao Paulo, Brazil.
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1. GENERAL STRUCTURE PLAN
MODEL KEDS: EXPORTING CREAM OREGANO GROUND TO BRAZIL

key partners key activities Value offer Customer Market segment
Relationship
-oregano Oregano ground oregano It will be exported to
suppliers processing - excellent quality. -Web page Sao Paulo-Brasil and
- Input Tercerización -Social networks the delay time is 5
suppliers -Production for For all uses in food. -International days
-Agencias final product fairs
cargo and -Envasado and
customs labeling
Distributors -Sales
and brokers in -Legal aspect
Brazil. key resources Channels
-Infrastructure -Brokers
- Supplies -Distributors
- Packaging wholesalers
-Capital
-Personal
Cost structure Sources of Income

- outsourcing The product will be exported to Sao Paulo, Brazil,
- Machinery and equipment for according to research is or highly demanded product.
production
- Raw material
- Administrative expenses and staff
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2. ORGANIZATION AND LEGAL ASPECTS
2.1 NAME OR SOCIAL REASON
-Name of the company: Fragrant Leaves SAC
-RUC: 2013498708
-Date Established: March 1, 2013
-type Society: Closed Stock Company
-Activity Foreign Trade: Active
-Address: Av. Independencia 2345 -Tacna
-Telephone: 261 2349
-Number of Workers: 4
The project will be implemented within the regime of private property.
Step 1: Prepare the draft of constitution
private document, drafted and signed by an attorney, containing the declaration of intent
to form the company. This document must detail the type of business modality that has
decided to establish, data from partners / shareholders of the same, statutes (those posed
directional guidelines and penalties, responsibilities, directional charges, etc.)
requirements:
Reserve -the name in the SUNARP
-Search indices
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-Apply Reserve Name of the legal entity to be
Step 2: Deed
Document in which it is noted a certain fact or law contains one or more statements of
the persons involved, is authorized by a notary public (notary), which attests to the legal
capacity of grantors, the contents thereof and date was made.
requirements:
-Minuta of incorporation of the company / constituent act (including a simple copy).
-Paid notarial fees
If the procedure is done in a particular way, the amount payable shall be the rate
established by the notary, who almost always depends on the amount of capital
Step 3: Enrollment in public records
Once you get my public deed, the notary or the owner or partners will have to make
registration of the company in the competent Registry Office in the Register of Legal
Entities of the SUNARP.
Registrar of Companies .Sociedad Anonima Cerrada - SAC
requirements:
-Format application duly completed and signed registration form.
-copy of identity document of title sentative, with proof of having voted in the last
election or have applied for the respective waiver.
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Public -Write containing the articles of incorporation and bylaws.
-Paid rights rights registrales.1.08% UIT for qualifying capital and 3/1000 of
registration fees.
-Other, according to registration qualification and regulations.
Step 4: Arrange the only taxpayer registration (RUC)
-Get the only Taxpayer Registration in the National Register of taxpayers.
-Choose a tax system
-Apply authorization to print receipts
Step 5: Enrolling health workers is
You have to register the employing entity (company), it is done by the Telematics
Program Declaration - PDT or Form No. 402, which can be purchased at the SUNAT or
banks. You must apply for permits in each decentralized body of each ministry as the
line of business:
Step 6: Request permission, authorization or special register
Permits, authorizations and / or special registers are requested to ministries and / or
decentralized offices in the regions according to the rotation and / or item of business,
allow certify that meets the standards of health, safety, infrastructure, etc. They allow
you to operate the business ensuring especially not endanger human life.
-Ministry of Foreign Trade and Tourism - MINCETUR: Hotels, casinos, restaurants,
travel agencies and tourism;
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-Management of Environmental Health - DIGESA: Health register of food, toys and
stationery, marketing companies solid waste;
Step 7: Get the book Authorization Templates
The company has one or more workers must register payrolls. Payrolls are an
accounting record provide elements that allow to demonstrate, in a transparent manner,
with the competent authority, the employment relationship of the worker with the
company, pay and other benefits are paid.
2.2 ECONOMIC OR ACTIVITY CODING INTERNATIONAL (CIIU)
ISIC (International Standard Industrial Classification) is the systematic classification of
all economic activities whose purpose is to establish its globally harmonized coding. It
is used to meet levels of development, requirements, standards, economic and industrial
policies, among other utilities.
INEI in Peru has officially adopted the new revision of the uniform of all economic
activities international industrial classification, which allows for real information and
updated level of enterprises and production establishments.
For the project, the following classification is as follows:
SECTION C: Manufacturing.
DIVISION 11: Preparation of foodstuffs.
GROUP 106: Manufacture of milling, starches and starch products.
CLASS 1061: Manufacture of grain mill products.
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2.3 LOCATION AND MUNICIPAL SECTOR AND FEASIBILITY
The company is dedicated to the export of ground oregano, we have an office in the
department of Tacna who coordinates the service outsourcing of production to local
companies located in the provinces of Candarave and Tarata.
Our export is directed to the Brazilian market in the capital of Sao Paulo city.
PROJECT LOCALIZATION
The optimal location that alternative will be determined by obtaining the minimum cost
of production, resulting from a process consisting of two analyzes:
- macro Location
- micro Location
MACRO-LOCATION PROJECT
Tacna has become an attractive center for business in recent years, this has caused it to
become a source of employment and business opportunities.
Location factors
Location factors represent a set of variables that affect to varying degrees the decision
of the office location.
A. Factors related to Investment:
- Local rent
B. Factors related to Management
- Raw material
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- Point of Embarkation - Distribution
- Electric power
- Water
- Workforce
- Freight Transport
Alternative Location
Development project posed three alternatives Location:
I. Tacna and Candarave
II. Department of Tacna
III. Province of Tacna
Microlocalization
There are various industrial and commercial areas in Tacna but is most striking in the
area of the central road which tends to have more movement and ease of mobility to
transport products and take an easy route of arrival in other parts of the capital.
17
2.4 PURPOSE OF THE COMPANY, THE BEGINNING OF THE COMPANY UP
Mission
Provide a quality product for export in international markets meeting the standards and
requirements contributing to the growth of the country's export supply retaining its
properties with a focus on sustainable development.
View
Being a leader internationally in export packaging ground oregano promoting the
natural and cultural wealth of the country delivering highly reliable products
Values
* Responsibility
* Punctuality
* Loyalty
* Trustworthiness
Goals
* Goal 1: Achieve position ourselves as a recognized brand over a period of 5 years.
* Objective 2: To obtain a market share of 5% in 2019.
* Objective No. 3: Have a sales growth of 10% per year.
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* ObjetivoN 4: Getting recognized strategic alliances with local suppliers within 6
months.
Strategies
*Strategy No. 1: Adoption of the brand Peru and low price strategy.
*Strategy No. 2: Taking advantage of the increased consumption of oregano in Sao
Paulo through its restaurants and the amount of existing population of Italian descent in
this city.
*Strategy No. 3: Taking advantage of the increased consumption of Peruvian oregano.
*Strategy No. 4: A strategy through quality and healthy product.
*Strategy No. 5: Identifying new market niches.
SWOT Analysis
Table 1: SWOT MATRIX
STRENGTHS WEAKNESSES
1.Product quality national 1. New market
2. Suppliers with large production 2. Experienced competition
capacity 3.Few access to distribution channels
3. Personal experience 4.Few access to credit
4.Materia premium at low prices 5. Seasonality
5.Using suitable logistics chain
OPPORTUNITIES THREATS
1. Consumption natural products 1. Companies with experience in
growing selling similar products.
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2. Treaties free trade and 2. Importers assume the entire cost of
cooperation agreement imports
3.Great population of Italian descent 3. Channels restricted distribution
in Brazil-Sao Paulo with provider associations in Sao
4. Increase the number of Paulo
restaurants in the capital city of Sao 4. Change policies import regulations
Paulo economic and social
5. Bilateral agreements agreements 5.Crisis
with Peru and Brazil.
Source: self made
In the No. 1 table analyzes the main factors of organizational plan emphasizing
the opportunities and strengths that are presented in our export plan ground
oregano packaging to Brazil are presented.
ACT 2.5 MSEs Micro and Small Enterprises, FEATURES
The company is classified under the category of small business, because the number of
workers employed therein, is within the stated range of 10 to 100 workers.
On the other hand we know that the money set annual sales volume for small
businesses is between S / 480000 to S / 2,720,000 (150-850 ITU); and wherein
the level of annual sales of S / .1749825.00 (US $ 530250.00), we see that item
is considered within the small business.
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2.6 ORGANIZATIONAL STRUCTURE
Source: self made
TABLE 2.7 Staffing
QUANTITY SALARY ANNUAL TOTAL
SALARY ANNUAL
Assigned staff MONTHLY
GENERAL MANAGER 1 1400.00 16800.00 19600.00
Commercial Management 1 1200.00 14400.00 16800.00
ADMINISTRATION 1 1200.00 14400.00 16800.00
MARKETING AND SALES 1 1200.00 14400.00 16800.00
FINANCIAL MANAGEMENT 1 1200.00 14400.00 16800.00
TOTAL 5 6200.00 744000 70000
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Functions of the employees of the company
General management
- Responsible for fixing the most appropriate business strategy.
-the control direction and supervision of the proper functioning of each area.
-Take decisions about quality, quantity, price and sources of short-term financing.
Administration
Define and manage business strategy.
Analyze and research markets.
Proposing development projects and sales budgets, expenses and investments derived
from these.
Manage the liquidity of companies.
Calling into place a proper system of cost control
-To bank financing of the company.
-Acquisition control and management of documents is done in the company
-Develop and timely Annual Program Procurement of raw materials
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2.8 LEGAL FORM BUSINESS
It is proposed to adopt the appropriate business system to a closed corporation recently
amended to conform to the General Corporation Law and Supreme Decree 03 - 85 -
JUS.
A close corporation is a form of business enterprise, the same that is formed by public
deed of shares and the people who are called "shareholders" and not personally liable
for the debts of the company, but only to capital of the society.
The characteristics of this type of company are:
- It is a society strictly capital.
- People that are limited number.
- The characteristics of the shares is that they are transferable.
- The number of people should not be less than three.
- They require a memorandum and must enroll in the Public Registry.
- The statutes governing this type of society.
Thus it is said that in this type of society "capital rules." Shares can be of various kinds.
They can give a preference to the founding or any other difference that you remember
the AGM.
So shareholders are entitled to:
- Net income.
- Supervise.
- Ask for information.
- Subscriptions have preference shares.
23
The management company is managed by the following bodies:
- General meeting of shareholders.
- Directory.
- Manager.
2.9 TRADEMARK AND PROCEDURE IN INDECOPI
BRAND NAME: Saboroso
A brand consists of any sign capable of distinguishing goods or services on the market.
Trade mark may consist, among others, the following signs:
- Words or combination of words.
- Images, figures, symbols, graphics, logos, monograms, portraits, labels,
emblems and shields.
- Sounds and smells.
- The letters and numbers.
- A color within a form, or a combination of colors.
- The shape of the product, its packaging or wrappings.
- Any combination of the signs indicated.
To ensure that the brand is unique in the market and therefore there is no other identical
or similar mark that distinguishes the same products or services. The similarity is
intended to avoid can be graphic or phonetic.
To register a trademark, follow these steps:
to. Search Background and Assessment of registrability.
24
Background Search aims to determine whether existing identical or similar marks either
by their phonetic elements and / or its graphic elements.
Assessment of registrability is intended to verify that the desired mark meets the
conditions established by the legislation registrability of matter, that is, that are capable
of distinguishing products or services on the market and which are capable of graphic
representation.
b. File and application for trademark registration.
It comprises shaping the dossier with all the requirements of the relevant legislation,
such as the details of the trademark to be registered, identifying products or services
distinguished by the mark to register services, data from the applicant and the respective
powers. It also includes the submission of the dossier before the INDECOPI.
requirements:
In the case of natural persons:
- enter the number of National Identity Document (DNI) or Alien Card (CE) and
indicate the number of Taxpayer Registration (RUC) if applicable.
In the case of legal persons:
- Enter the number of Taxpayer Registration (RUC), if applicable.
- Should have a representative, you indicate your identification and will be
required to submit the document of power.
- Note the address for sending notifications in Peru (including references, if
applicable).
- Please indicate the sign to be registered (word, mixed, three-dimensional,
figurative or other).
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- If the sign is mixed, figurative or three-dimensional reproduction should be
attached (three copies of about 5 cm long and 5 cm wide in black and white or
color if you want to protect colors).
- If possible, it is suggested to submit a true copy of the same logo email: logos-
dsd@indecopi.gob.pe (Suggested Format: JPG or TIFF, 300 dpi and borders
from 1 to 3 pixels).
- The record (s) activity (ies) Economic (s) desired (n) distinguish the sign applied
for and the class to which they belong (International Classification of Nice).
- Attach the evidence proving genuine use in the market trade name which
registration is sought, for each of the activities to distinguish.
- Sign the application by the applicant or his representative.
- Attach proof of payment of processing fee, which cost the equivalent to 13.90%
of the Tax Unit (UIT) for a requested class, that is S /. 534.99 Nuevos Soles.
This amount must be paid at the branch of Banco de la Nacion located in the
Indecopi-Sede Sur, Calle De La Prose No. 104- San Borja, or make the payment
through one of the modalities offered.
c. Publication in the official gazette El Peruano.
It is to publish a notice containing the Request for Trademark Registration in the official
gazette El Peruano. After the publication must pass within 30 business days for any
interested party may oppose registration if found Brand infringed its rights as the holder
of an existing brand.
Approximate registration of the mark:
Background search and evaluation of registrability 5 - 10 business days
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File and application for trademark registration: 5 working days
Publication in the official gazette El Peruano: 5 working days
Resolution and trademark registration certificate (legal term): 150 working days
Table 2: Costs Indecopi types of marks

COSTS TYPES OF BRAND
INDECOPI FEES Text (S /) Logo (S /) Logo text (S /)
Background search and

30.00 40.00 70.00
evaluation of registrability
File and application for

530.00 530.00 530.00
trademark registration
Publication in the official gazette

400.00 400.00 400.00
El Peruano
TOTAL Fees INDECOPI 960.00 970.00 1000.00
Source: Indecopi
REQUIREMENTS AND PROCEDURES
2.10 MUNICIPALES
The Municipal Operating License is an authorization granted by a district municipality
and / or province to develop (commercial, industrial or professional services) economic
activities within their jurisdiction, whether a natural or legal person, collective entities,
national or foreign.
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The Municipal Operating License:
- Only allow the realization of economic activities legally permitted, in
accordance with urban planning and under safe conditions.
- It allows prove the formality of your business, to public and private entities,
promoting market access.
- Guarantees the free development of economic activity authorized by the
municipality.
2.11 TAX REGIME FROM OBTAINING PROCEDURE AND CONDITIONS

RUC
The company welcomes the special regime of income tax.
This is a tax system aimed at natural and legal persons, undivided estates domiciled
conjugal societies in the country to obtain income from third-:
- Trading activities and / or industry, such as selling goods that are purchased,
produced or manufactured, as well as those that extract natural resources,
including breeding and cultivation.
- Service activities, that is, any activity not indicated above or only be carried out
with labor.
This scheme can benefit individuals, conjugal societies, undivided estates and
corporations.
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requirements:
- The amount of net income must not exceed S /. 525,000 over the course of each
year.
- The value of fixed assets allocated to the activity with the exception of premises
and vehicles must not exceed S /. 126,000
- Should develop income-generating activities of third category with affected staff
activity does not exceed 10 people per shift.
- the cumulative amount of its acquisitions affected the activity must not exceed S
/. 525,000 over the course of each year.
- Not perform any activities that are prohibited in the RER.
Books and records:
- Shopping record
- Sales record
2.12 REGISTRATION spreadsheets (PLAME)
It called PLAME to the monthly payroll, second component of the Form Electronics,
comprising monthly income information from subjects enrolled in the Registry of Labor
Information (T-Registration), as well as service providers, obtaining income 4th
Category; discounts, days worked and not worked, regular hours and overtime worker;
and corresponding to the calculation basis information and concepts determination of
tax and non-tax whose proceeds will is ordered SUNAT.
The PLAME is necessarily made from the information in the T-LOG.
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The program is downloaded from www.sunat.gob.pe, in which the affidavit is prepared
and sent by SUNAT Online Operations (SOL).
It should be noted that the current version is 3.0, approved by Superintendent
Resolution No. 124-2016 / SUNAT which is compulsory from 01 June 2016 and be
used from the period May 2016 onwards.
Also they must use this version omitted those who find the presentation of the statement
PLAME and concepts b) to s) of Article 7 of the Superintendency Resolution No. 183-
2011 / SUNAT tax periods for November 2011 to December 2014, or wish to rectify the
information corresponding to those periods.
2.13 LABOR SCHEME AND GENERAL LABOR SPECIAL
The company welcomes the special labor regime.
RGE features:
- Vital Minimum Remuneration (RMV)
- Working day 8 hours
- weekly rest and holidays
- Remuneration for overtime work
- holiday break 15 calendar days
- Social security coverage in health through ESSALUD
- Severance pay of 20 days per year of service (capped at 120 days of
remuneration)
- Coverage Life Insurance and Supplemental Security Risk Work (SCTR)
- Entitled to receive 2 bonuses per year (Fiestas Patrias and Christmas)
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- Right to participate in the profits of the company
- Right to Compensation for Time of Service (CTS) equivalent to 15 days pay per
year of service with stop 90 days of remuneration.
- collective rights under the rules of the General System of private activity.
PATTERNS OF WORK CONTRACTS 2.14
The types of employment contract in Peru are:
Indefinite term contract
This is the kind of contract that our legislation remains as a rule and is characterized by
having start date but have no specific completion date. That is, the contract will remain
in effect in the time until a valid reason for dismissal established by law, warranting the
end of the employment relationship occurs.
This type of contract does not require a special formality so it can even be verbal, in that
sense it is not necessary that the worker requires a written contract because it is
sufficient that this can prove (by any evidence) that served to employer and who was
under his command, to enforce all the benefits that the law recognizes, such as family
allowance, CTS, bonuses, holidays, utilities, etc.
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Fixed term contract
This type of contract also known as employment contract subject to special conditions,
is the exception to the rule because as we noted earlier labor contracts are expiring;
however, under certain circumstances and conditions the law allows contracts agree to
establish a long-term determined.
According to our legislation, three situations are distinguished, each with three modes,
which can be contracted fixed term.
Temporary contracts Nature
Mainly related to the situation and needs of the company. It comprises the following
ways:
a) start or launch of new activity: Those that originate before the start of a new business.
The maximum term of duration is 3 years.
b) market need: are held with the intention of addressing the short-term increases in
production, originate at the increase in market demand it can be successively renewed
for a maximum of 5 years.
c) By Business counterclaim: It is that which is generated upon the occurrence of
replacement, expansion or modification of activities within a company. Its maximum
duration is 2 years.
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Nature Accidental contracts
Those contracts are intended to cover unforeseen situations and possible company:
a) Contract Occasional: Originates in order to address different to the usual activities of
the workplace transitional needs. It subscribes setting a maximum period of 6 months.
b) Contract of suplencia: It subscribes to the need to replace a worker whose
employment relationship the company is suspended for a legitimate cause. The duration
of such contracts is subject to the specific case.
c) Emergency Contract: This type of contract is intended to meet the needs arising from
unforeseeable circumstances or force majeure and, like the previous one, its duration is
established in relation to the duration of the event.
Contract for Work or service
Referring to contracts aimed at a prearranged concrete result:
a) For particular work or service: The purpose of this type of contract and a previously
established fixed term, the term of which will therefore be necessary for the completion
of the work or service.
b) blinking contract: is signed in order to meet the needs of the activities of the
company, although by their nature are permanent, run discontinuously.
c) seasonal contract: is signed in order to meet specific needs of the business of the
company but met only in certain seasons, the nature of the activity being subject to
repeated equivalent periods in each cycle, depending productive.
33
COMMERCIAL CONTRACTS AND CIVIL 2.15 LIABILITY OF
SHAREHOLDERS
use of the following contracts will:
Work contract:
The employment contract is an agreement between employer and employee whereby the
latter undertakes to provide certain services for the employer and under his direction, in
exchange for payment. An employment contract involves some rights for workers,
which become obligations for the employer. At the same time, the obligations which
worker rights become their employer.
Purchase Contract - Sale:
The purchase agreement is the act by which a person called "seller" agrees to transfer to
another called "buyer" the ownership of property in exchange for payment of the price
in cash.
Contract supplier:
Resembling the contract of sale which was discussed above. In this case represents a
loop of sale provider, needed to obtain inputs and make product manufacture.
It is noteworthy that each of these contracts must be detailed all processes, prices, terms,
penalties and other necessary so there is no misunderstanding in the future.
34
3. INTERNATIONAL MARKETING PLAN
3.1. PRODUCT DESCRIPTION
Oregano (OriganumVulgare), is native to the Mediterranean region, known for having
strong antibacterial properties, perhaps as a result of instability delos containing herbal
oils. Some of these volatile oils thymol and carvacrol are. Both substances have been
shown to inhibit the growth of many types of bacteria, including some that cause serious
foodborne illness among its essential oils transmitted, have developed medicinal uses
for this herb as a sedative, antispasmodic, carminative and antioxidant, they are often
used both dry as fresh, seasoning sauces and meals out for use in the preparation of
pizza,
3.1.1 TARIFF CLASSIFICATION
Table 3: Tariff classification

CIIU 5122 Wholesale of beverages and snuff
OriganumVulgari (plants, parts of
tariff heading 1211903000 plant seeds and fruits of the
used primarily in
Perfumery, medicine or for uses
insecticides) fresh or dried,
cut, crushed or powdered
Source: Sunat
35
3.1.2 VALUE PROPOSAL
An important advantage of ground oregano is that it is made purely with Peruvian
products, which in other importing countries differs mostly by the production process
where the Peruvian oregano goes through a grinding process and is then placed in a
container glass introduced 20 grams. Oregano is an aromatic herb, which presents a set
of physical attributes such as: the leaves
petiolated green and ovate, entire and hairy on the undersides and which has numerous
scores that correspond to numerous drops of essential oil; and it differs in its chemical
composition according to its state, either fresh or semi-dry. Another quality of the
product offered is that the cocktail is ready for consumption, so there is no need for
preparation or purchase of other items to prepare the drink. It is fast consumption,
which represents a much lower monetary costs and time.
3.1.3. TECHNICAL DATA BUSINESS
Physical features
 Tariff 1211903000 (Origanumvulgare L.)
 Small oval leaves look small and games
 Characteristic aroma, very accentuated,
 Characteristic flavor with bitter tones
 Color (visual) light green to dark green
36
 1% foreign matter (sand, earth).
 Petioles and stem 10% max.
Chemical parameters
 Volatile oil 1% min.
 acid insoluble ash max 2%.
 12% total ash max.
 Humidity 12% max.
Quality
Our product meets quality characteristics determined by the specifications requested
by our customers with the highest standards. Selection 100% machine and hands, free of
impurities.
3.2. TARGET MARKET RESEARCH
Selected for export oregano powder packaging market is Sao Paulo-Brazil.
Brazil has a population of 190.7 million people, one of the most populous in South
America, its most important cities are: Rio de Janeiro, Belo Horizonte, Fortaleza and
Bahia. The population distribution is as follows: 26.7% younger than 14 years, more
than 50% in middle age (15-64 years) and only 6.4% exceed 65 years, life expectancy is
72 years, with a large urban population. (PromPeru, 2011).
Banesto (2013) tells us Brazilian ethnic distribution is as follows:
 White population (53.7%)
37
 Mongrel (38.5%)
 Blacks (6.2%)
 Other: Ethnic minorities
 Literacy rate: 88.6%
 Exchange Rate: 1BRL = 0.4369USD
 Human Development Index (HDI): 79/187
 Religion: Catholic, Neo-Pentecostal churches, African religions
 Languages: Portuguese, English and French
Table 4: Main macroeconomic indicators
Macroeconomic indicators 2,009 2,010 2,011 2,012
GDP (thousands of dollars) 1,622.31 2,142.93 2,492.91 2,395.97
GDP (annual growth in%, -0.3 7.5 2.7 0,9e
constant prices)
GDP per capita (USD) 8,395 10.992e 12.677e 12.079e
Unemployment rate (% of 8.1 6.7 6.0 5.5
labor force)
Source: (IMF-World Economic Outlook Database-latest available data, Quoted
in Banesto, 2013)
Table No. 5 the behavior of the main macroeconomic indicators in the period (2008-
2012), Brazilian GDP growth has averaged 3-4%, the main reason is trade liberalization
and the existing international crisis observed in 2010, the effect caused foreign capital to
invest in emerging countries, especially in Brazilian territory giving greater economic
dynamism.
38
Table 5: Evolution of the Brazil-Peru trade balance (2008-2012)
Year imports exports Balance
2008 1,003.85 1,648.70 644.84
2009 959.03 2 298.65 1,342.61
2010 484.31 1,489.06 1,004.75
2011 907.72 2 020.56 1 112.84
2012 1,376.75 2 262.92 886.17
Source: (SECEX / MDIC, quoted in, Embassy of Brazil, 2015)
Table No. 6 the behavior of the Peru-Brazil trade balance is observed, resulting in a
positive balance surplus ranging from (644.84 -1 112.84 million dollars), this favorable
development is mainly due to the implementation solutions for problems with freight
and logistics transport in addition to the construction of projects such as the Paita-
Yurimaguas axis, multimodal axis Amazonas and northern IIRSA linking Paita the
Atlantic Ocean other reasons for the surplus are responsible for the management
Peruvian economic policy, projects such as pipelines, petrochemical and social
inclusion measures.
BRAZILIAN CONSUMER PROFILE
Important characteristics of the Brazilian consumer as:
 Finding comfort considering price and quality
 clear trend towards health (40% are obese)
 Higher consumption sectors: C, D, E
39
 Largest consumer area: Southern Brazil
 Large community of European immigrants
Table 6: Peruvian oregano consumption in major cities in Brazil
City Population 2011 2012
KG U$S KG U$S
Sao Paulo 21,000,000 1,483,2 4448509 1896300 4578595
00
Rio de 12,500,000 32,000 80,800 49,000 147728
Janeiro
savior 3,650,000 0 0 0 0
Strength 3,650,000 0 0 0 0
Belo 5,850,000 0 0 0 0
Horizonte
Brasilia 3,875,000 16,201 21,922 92,880 69336
Source: Source: Aliceweb (2013), Banesto (2013) and Prepared
As seen in Table No. 7, the city of Sao Paulo is the largest consumer of Peruvian
oregano currently a demand for 1,896, 300 kilograms and worth 4, 578.595 million,
occupying almost the majority of production Peru following a growing trend in second
place is Rio de Janeiro with a growth of 49 000 kg and a value of $ 147,728 being away
purchasing power and consumption of the city of Sao Paulo, the other three cities
Salvador, Fortaleza and Belo Horizonte do not consume Peruvian oregano however
Brasilia consume a minimum amount to provide $ 69.336 with volume of 92.880 kg
defendant
40
Sao Paulo
The city of Sao Paulo is one of the largest metropolises in Brazil, and there is a great
commercial movement, especially the gastronomic expending all kinds of food for its
great cultural diversity, it is estimated that in a minute are making 720 pizzas, 278
sushis and 7200 breads, this without taking into account that there are 46 cuisines that
the city spread, among the most important we have German, Japanese, Italian, French,
Arabic, Jewish, Greek, Korean among others besides meals Mina Gerais, Bahia, Ceará
and Paraná. (Sao Paulo Prefecture, 2005)
Sao Paulo Prefecture (2005) gives some particular features of the city as:
 Large number of Italian immigrants, Germans living in Bixiga
neighborhood near the city center.
 Jews, Japanese, Syrians and Lebanese engaged in textile industry
 The city is famous for having the "best pizza in the world"
 Pizza: a common dish for most tables in the City
 Eating pizza: perfect excuse for a meeting or a cause for celebration
 Expansion restaurants throughout the city
 It is much promotes eating and drinking
41
3.2.1. MARKET SEGMENTATION
IBGE (2010) in the Brazilian census mentions us that the state of Sao Paulo Sao Paulo
has a population of 41 million and the capital city Sao Paulo with 11,253,503 million.
The target market will be the metropolis of Sao Paulo where lots of supermarkets and
wholesalers this metropolis has descendants of Italians, Germans, Japanese, Jews and
others being Italian foods like pasta, pizza among the most requested are.
 Market segmentation variables for ground oregano packaging are:
 geographic variable: Inhabitants of Greater Sao Paulo
 demographic variable: People of both sexes (25-65 years)
 Pictographic variables: Owners of Italian restaurants and housewives
who buy ingredients for preparing pizzas and foods containing oregano
 behavioral variables: People with busy lifestyles and require packaged
foods
 socioeconomic variables: Socioeconomic level C, D and E
3.3. ANALYSIS OF SUPPLY AND DEMAND
3.3.1. ANALYSIS OF SUPPLY
Currently, we are one of the top three exporters of oregano in the region:
Ministry of Agriculture and Irrigation (2012) State:
 Producers departments: Tacna (1,305 hectares), Moquegua (600
hectares) and Arequipa (595 hectares), rest of the country (92 hectares)
 These departments account for 96.8% of domestic production
42
 Tacna 46.8% of total production
 Seasonality of production Oregano: Apr-Nov
 2456 tons-2,511 tons are obtained from a price of 4.87-5.22
As for marketing and distribution, the carrier moves 79% of the oregano and the rest
stays with the gatherer, 25% of the total transfer by the carrier is intended for the
foreign market, the remaining wholesalers Tacna distributed formal domestic market
and exporters, in conclusion, 60% of production is exported.
Table 7: Projections of Peruvian exports of oregano (2013-2017)
Year Tons (Tn) Value (U $ S)
2008 4,764 13,849
2009 5,586 13.042
2010 6,145 15.745
2011 6,291 17.402
2012 6,978 21.627
2013 7,151 26.816
2014 7,323 33,317
2015 7,397 41.106
2016 7,374 50.183
2017 7,253 60.548
Source: (ITC calculations based on statistics from the National Institute of Statistics and
Informatics INEI since January 2012, ITC calculations based on UN COMTRADE
statistics until January 2012 cited in TradeMap, 2013) and own calculations.
43
In the No. 8 table, the export performance of Peruvian oregano to foreign markets in
terms of value and volume in excess of 13 million numbers and 4,764 tons seen in 2008
changing the situation in 2012 with 6,978 tons and 21.267 million, this increase is due
to increased
Oregano demand in the Brazilian market that recognizes the country as a good supplier
of this input.
Projections indicate that exports in terms of value and volume will continue its rise
reaching 7,253 tonnes in 2017 and approximately $ 60.548 million, tripling the current
amounts.
3.3.2. ANALYSIS OF DEMAND
The lead plaintiffs Peruvian oregano countries are Brazil, Chile and Spain, with Brazil
which captures 42% of total shipments (SIICEX, 2013)
Oregano in Brazil is used as a condiment because there is a large Italian colony in the
southern region, especially in the state of Sao Paulo and its metropolis, where there are
great restaurants being the pizza the food preferred by the people and this requires
oregano to complement its flavor.
44
Table 8: Projecting demand for Peruvian oregano in Sao Paulo (2013-2017)
16000
14000
12000
10000
8000 Valor U$S

6000 Peso(tn)
4000
2000
Source: Aliceweb
In Figure 9, behavior and demand projection Peruvian oregano in Sao Paulo noted, this
has grown steadily since 2008 and according to projections prepared for the purposes of
the project if current conditions remain are tripling revenue and volume, from 2,406
tons and 4.448 million to 13.665 million dollars and 4,539 tons in 2017, this is a
twofold increase in volume and almost triple in value.
Increasing the amount of demand oregano can be explained by the initiatives and trade
liberalization policies promoted to the Brazilian market that aims to stimulate
agricultural and food industry with Brazil Plan, which will serve to promote products
derived from these industries and are often used in Brazil and oregano. (El Comercio,
2012)
45
3.4. STRATEGY AND DISTRIBUTION SALES
To deal with the Brazilian market is advisable to contact an agent or distributor in
addition to agents in Rio de Janeiro and Sao Paulo.
3.4.1. Segmentation
The company will seek segmented into inhabitants of the metropolitan area of Sao
Paulo People of both sexes between 25-65 years, socioeconomic level C, D, E, and
other variables.
3.4.2. POSITIONING STRATEGIES
The company aims to be one of the best companies in Brazil, so with the help of
marketing and knowing the characteristics of potential customers we will be a solid
company in the market.
3.4.3. DISTRIBUTION STRATEGY
Then the distribution strategy will consist of the following:
 an indirect exports, which will consists of:
 Hire a broker or dealer acting as an importer turn
 Entrance most representative supermarkets and wholesalers Sao Paulo
being chosen Makro and Carrefour
 Join in wholesale supermarket shelves and gondolas
46
3.5. PROMOTION STRATEGY
It will be based on a strategy of attack and partnership with our suppliers to get new
customers and retain them using the following strategies and means
 affordable price
 Quality differentiation
 Quality guarantees, free trials, volume discounts if wholesalers
 Promperu support for consulting and finding suppliers
 Participation in Misiones, websites
 Member of the Brand Peru
 Personal sales
 Public relations
 3x2 hitch retail promotions with complementary products such as
prefabricated pizzas.
3.6. PLANT SIZE OF FACTORS DETERMINING
The plant must have a size of 2,000sqm, for the production of ground oregano, formed
by the areas of the company size and suitable surface.
The following conditioning factors are considered:
The size of the plant, demand estimation, the amount of raw material, equipment and
others.
4. INTERNATIONAL LOGISTICS PLAN
47
4.1. CONTAINERS, packaging,
Product shipment is by sea from the port Sao Paulo Brazil. Transit days are between 3
and 5 days and is planned to be sent as consolidated cargo, so it is necessary to establish
the package and necessary for the product arrives in perfect condition packaging.
Container:
The container is of a material resistant glass. Both the Peruvian technical standard as
Brazil.
Size:
Length: 7 cm
Diameter: 4 cm
Packaging:
The packaging will be reinforced corrugated double triple, reinforced several super
tough measures in a double box flap require special tape to its closed with different
colors.
Table 9: Nutritional labeling information will Oregano
100 gr portion
Energy (kcal) 180 0.1
Protein (g) 9.0 0.0
Total Fat (g) 4.3 0.0
H. C. disp. (G) 26.4 0.0
Sodium (mg) 25
Source: Supermarkets Jumbo (2013)
Packaging:
48
The packaging is above the product packaging protects the product from damage during
mobilization to Sao Paulo, Brazil.
4.2. LABELING AND MARKING DESIGN
Labeling and marking allow the load to be identified, in addition to errors when
handling it should be avoided.
Corrugated cardboard boxes will be marked with the necessary information on vendor
data, number of packages, unloading point, in addition to data of the buyer, package
dimensions and port of origin.
4.2.1. LABELING DESIGN
The labeling will help design of our charge to be easier to identify our burden so you
can get to Sau Paolo- Brazil.
In addition, the labeling should be easy location.
Information: Product Name, crop name, type, weight, data importer, packager data data
exporter, country of origin, production area and date of packaging.
Figure 1: Brand
4.2.2. DESIGN MARKING
49
Marked design is comprised of the following:
Standard marking goes to: Information seller, Port of discharge and number of
packages.
Trademark information: Gross weight, net weight and country of origin.
Marking handling: It is fragile and symbol upwards.
4.3. Unitization AND LOAD rightsizing
Crushed oregano presented in glass containers with plastic cap
net weight per container 18gr.
gross weight for each 20gr container.
Packaging boxes 210 each.
The unitization of cargo will be as follows:
Height: 40 cm. Width: 25cm.
Length: 30 cm.
Figure 2: Carton box
Source: self made
50
4.4. DFI CHAIN EXPORT
The logistics chain includes the choice of the necessary route to the port of Santos main
destination of our exports of value-added, where there are tax benefits such as the
movement of goods (Avelar, 2009) the logistics chain consists of the following:
 Internal transport from the capital of Tacna to the port of Ilo-Shipment Port of
Santos-direct via the Strait of Magellan.
 Load preparation by the logistics operator chosen
 Unitization, palletizing and handling charge of shipping chosen
 Insurance and freight in charge of the company's cargo insurance policy if it is
needed depending on the Incoterm
5.Plan TRADE
5.1. PRICE FIXING
5.1.1. COSTS AND PRICES

Costs Company Fragant Leaves SAC, will consist of the raw material of oregano, as
other materials mentioned below:
 Container
 Label
 Storage materials,
 Packaging,
 Office supplies
 Light
 Water
 phone, etc.
51
Price: Fragrant Leaves SAC The company uses one method of pricing based on their
competence.
5.1.2. INTERNATIONAL TRADING
Lima, Jan. 22, 2018 Fragrant Leaves SAC
Av. Independencia 2345Tacna-Peru
proforma N#1
Buyer MAKRO
In charge Oscar Montes
Corporate mail Omontes.makro.com.br
Web page
Total
ITEM Description Quantity Unit price amount
Oregano xxxx Xxxx xxxx
INCOTERMS FOB
Shipping time Maximum 5 days
Way to pay Letter of credit
Table 11: Quote International
Source: self made
52
5.2.- INTERNATIONAL SALES PURCHASE AGREEMENT AND
DOCUMENTS
This document certifies the international sales contract celebrating a party Fragrant
LEAVES SACWith RUC No. 20258765291, registered in the Public Registry, duly
represented by its General Manager, David Martin Aliaga Infante identified with DNI N
° 46417458, located at Av. Independencia 2345 Tacna Peru who henceforth will be
called THE SELLER ; and on the other hand, the company MAKRO, residing in Lineu
av Paula Machado 1263 Cidade Jardim, Sao Paulo - Brazil, duly represented by its
manager Alberto Ribeyros shopping henceforth BUYER, in the following terms and
conditions.:
FIRST: OBJECT OF THE CONTRACT
Through this document, the parties agree to hold an international sale of goods, which
must fulfill the following conditions:
Export of oregano with the following characteristics and specifications:
 Crushed oregano presented in glass containers with plastic cap
 net weight per container 18gr.
 gross weight for each 20gr container.
 Packaging boxes 210 each.
 Properly labeled and marked the package.
53
SECOND: PRICE
The price of the merchandise described in the preceding clause amounts to 3.30
soles Unit.
THIRD: Delivery conditions
The parties agree that the sale agreed by this contract will be in FOB terms
(means that the seller delivers when the goods are on board the ship at the port
of shipment).
FOURTH: Time
The parties agree that the delivery of the goods covered by this contract will be a
maximum of 5 days from the date of shipment, the date on which the seller must
fulfill this obligation.
FIFTH: FORM OF DELIVERY
Seller agrees to make delivery of the goods under this contract in time and place
stated therein and in compliance with the following specifications:
As the packaging is to consider the following:
 20-foot container, which includes the 75 cases identified.
 Each box contains 54 packs ground oregano.
 Each packaging should be appropriately marked and labeled.
54
SIXTH: inspection of goods
The parties agree that the inspection of the goods will be carried out before
shipment Customs Callao.
SEVENTH: Payment
Buyer agrees to comply with the payment of the price stipulated in the second
clause in the form of confirmed irrevocable letter of credit after the date of
shipment.
EIGHTH: DOCUMENTS
Seller shall comply with the presentation of the following documents:
 Certificate of origin
 Single customs declaration
 Commercial invoice
 Bill of lading (Bill of Lading)
 Packing list
 sanitary control of foodstuffs of non-animal origin
 Food Labeling
 phytosanitary control
 Control of pesticide residues in foodstuffs of plant and animal origin.
55
NINTH: RESOLUTION OF CONTRACT
The parties may terminate this contract if the breach of any of its obligations
under this contract occurs.
TENTH: RESPONSIBILITY FOR DELAYS
If you change the delivery time will decrease the value of the goods by 13% for
each day of delay.
ELEVENTH: APPLICABLE LAW
The parties agree that the law for the obligations under this contract will be to
the United Nations Convention on the International Sale.
TWELFTH: DISPUTE SETTLEMENT
For the purposes of this contract, the contracting parties designate as their
addresses those mentioned in the introductory part of this document, submitting
both parties to the arbitration of the Center of Arbitration of the International
Chamber of Commerce of Lima, whose rules and procedures are subject to
voluntarily.
BUYER SELLER
RYBEIROS ALBERTO INFANTE DAVID ALIAGA
Fragrant LEAVES SAC SAC MAKRO
Legal Representative Legal Representative
56
5.3 CHOICE AND APPLICATION OF INCOTERM
The Brazilian market offers us the key points that we consider for import customs
clearance, which will influence the cost structure:
 Management can only people who are registered in the register of
importers and exporters, for this reason a strategic alliance with
distributors in Brazil took place, facilitating processes and decreasing
times.
 Granting non-automatic licenses taking into account the nature of the
exported, in the case of jars of oregano product we are subject to the
controls of the Ministry of Agriculture, Livestock and Supply (MAPA)
 Controls by the Decex
 Merchandise must be entered before landing Customs
 Non-automatic licenses are within 60 days maximum, so the arrival of
this was planned.
 Customs clearance is processed by the Siscomex through an import
declaration to begin the process.
 Products that do not have preferential agreements treaty or pay the ad
valorem rate and corresponding taxes.
Management office in the Brazilian market is very complex because of the different
obstacles that exist in the process of clearance of imported goods for this reason it was
determined applying a incoterm FOB exports of ground oregano packaging avoiding
these problems and reduce potential costs.
57
5.4 DETERMINATION OF MEANS OF PAYMENT AND COLLECTION
For purposes of making contracts in the Brazilian market should take into account the
following:
 Letter of credit payment means most used for export
 Irrevocable be
 Payment being made to the Vista
 Makro guarantee that opening the letter of credit from its validity until its
closure
5.5.- CHOICE OF REGIME export or import

The growth trend of purchases of Oregano to Brazil is growing at almost double in
value in FOB terms and increasing in quantity, which means you can make a profit
considered.
5.6.- MANAGEMENT CUSTOMS OF INTERNATIONAL TRADE

The Customs Act in which the customs procedure is definitively export is the regime
No. 40 which involves the following:
 Meet the basic requirements to ensure quality, licensing, certification.
 Should follow the following procedures:
 Numbering DUA
 Entry of goods in the primary zone
58
 Allocation control channel
In addition, the following documentation is required:
 DUA number associated
 Document number receiving temporary storage
 RUC exporter
 generic description of goods
 Total number of packages
 Total gross weight
 Brand and container number
 Security seal number if applicable
5.7 MANAGEMENT export operations: FLOW CHART
Source: Sunat (2013)
59
6. FINANCIAL ECONOMIC ASSESSMENT
In this chapter the economic and financial evaluation of the project is addressed, taking
into account the business strategy, market analysis explained in the previous chapter and
the cost structure and business operations Fragrant Leaves SAC thus be held a flow of
economic box and the current value is calculated, taking into account investments, the
evaluation period, working capital, capital cost and current value of the investment,
finally, an analysis of key risk points will economic and financial in order to determine
the financial viability of the project.
6.1. FIXED INVESTMENT
fixed investment, becomes the goods must acquire the company for future exploitation,
without being subject to normal commercial transactions in the course of its operations,
and during the installation and operation are subject to depreciation.
As for the investment needed to start exporting oregano to the city of Sao Paolo
(Brazil), this is based on the analysis of production, tariff barriers in the Brazilian
market, and know the resources that must be acquired through time and monetary terms.
Fixed assets
It is the set of assets owned by the company, which have a useful life, which are used
directly or indirectly for agro-industrial production, and no part of the current operations
of the company are expenditures that generally one is made time.
60
6.1.1. Tangible Assets
Tangible assets are detailed below:
lands
Spending this concept amounts to S /. 5,000 for the acquisition of land with an area of
2,000m2
Facilities and infrastructure:
The land where the plant will be built 2,000m2 whose area 1,400m2 correspond to civil
works and installations and is S / 35000.00
Machinery and equipment
sorting machine, sifter mill, grinder, packaging, despalilladora-seal bags, sewing bags,
scales, wooden tables and stretchers transporter truck: Then the machinery and
equipment needed for the production of oregano are as follows:
61
Lab's material
moisture balance, stoves, thermometer and rubber hose: The following measurement
and control equipment necessary for analyzing the production of oregano are as follows:
RUBRO QUANTITY UNIT COST TOTAL COST
Moisture balance 1 1,200.00 1,200.00
stoves 2 1,600.00 3,200.00
Thermometer 1 280.00 280.00
Rubber hose 0.5 and 1 " 10 6.50 65,00
S /. 4,745.00
Source: self made
Storage materials
Then the materials necessary for the receipt of raw materials and finished products are
presented:
Polyethylene containers 500 3.00 1,500.00
carriage conveyor 2 500,00 1.000,00
Wooden shelves 10 400,00 4,000.00
S /. 6,500.00
Source: self made
62
Lab's material
Moisture balance 1 1,200.00 1,200.00
stoves 2 1,600.00 3,200.00
Thermometer 1 280.00 280.00
Packaging Equipment
Then, the materials necessary for the receipt and storage of raw materials and finished
products are presented:
Plastic bottles 200 3.00 600,00
Polyethylene bags 300 3.00 900.00
Polythene bags 100 3.00 300,00
S /. 1,800.00
Source: self made
63
Security equipments
Then the necessary protective equipment are presented to ensure that any unforeseen
physically harm the operator:
Rubber boots 4 50,00 200,00
First aid kit 1 65,00 65,00
More expensive 4 20,00 80,00
Extinguisher 1 75,00 75,00
S /. 420.00
Source: self made
Auxiliary equipment
needed for water supply equipment then detailed the most representative:
Water Pump 1 450.00 450.00
10m3 water tank 1 1,400.00 1,400.00
S /. 1,850.00
Source: self made
64
Cleaning materials
Tools necessary for the maintenance of areas and offices in the company, following
were the most representative:
Baldes hose 4 7.00 28,00
brooms 2 7.50 15,00
Dump 2 6.00 12,00
S /. 55,00
Source: self made
Material Maintenance
Materials needed for preventive maintenance of machinery, equipment and fixtures, also
for the maintenance of the infrastructure of the company, detailed below the most
representative:
metal machinery 1 4,000.00 4,000.00
various tools 1 1.000,00 1.000,00
S /. 5,000.00
Source: self made
Office supplies
65
Materials used in the administrative area of the company, then detailed the most
representative:
metal desks 2 300,00 600,00
metal racks 2 200,00 400,00
Armchairs 4 80,00 320.00
Computer and printer 1 4,100.00 4,100.00
metal cabinet 2 250,00 500,00
chairs 6 30,00 180,00
S /. 6,100.00
Source: self made
66
Incidental expenses
Incidentals expenses are those that fail to be budgeted as occur unexpectedly, according
to the researcher's experience unexpected expenses represented 10.4% of the total
investment:
RUBRO % UNIT COST TOTAL COST
Incidental expenses 10,4% 10627.76
S /. 10627.76
Source: self made
Tangible assets
Tangible assets in business include both non-current assets, such as machinery,
buildings and land, vehicles, etc.) and current assets such as inventory.
Here are detailed, tangible assets of the business plan export:
CAPTIONS QUANTITY UNIT COST TOTAL COST
lands 1 5,000.00 5,000.00
Civil works 1 35.000,00 35.000,00
Machinery and equipment 1 35720.00 35720.00
Lab's material 1 4,745.00 4,745.00
storage materials 1 6,500.00 6,500.00
Packaging materials 1 1,800.00 1,800.00
Security equipments 1 420.00 420.00
auxiliary equipment 1 1,850.00 1,850.00
67
Cleaning materials 1 55,00 55,00
Material Maintenance 1 5,000.00 5,000.00
Office supplies 1 6,100.00 6,100.00
Organizational expenses and constitution S /. 102,190.00
Source: self made
6.1.3. INTANGIBLE ASSETS
They are not tangible, it can not be physically perceived, the intangible asset is therefore
immaterial nature, is taken into account in accounting because it has the ability to
generate future economic benefits that can be controlled by the entity.
Expenses related to the opening of the investment project, detailed below:
 Costs pre-investment studies IT 1.0%
 Organizational expenses and constitution IT 1.0%
 Sales and service costs IT 2.0%
.IT = Investment Total
CAPTIONS % UNIT COST TOTAL COST
Costs pre-investment studies 1.00% 1,021.90
Organizational expenses and constitution 1.00% 1,021.90
Sales and service costs 2.00% 2,043.80
68
Total Inv. Intangible S /. 4,087.60
Source: self made
6.2. WORKING CAPITAL
6.2.1. WORKING CAPITAL
Financial management, it is understood as working capital, also called working capital,
working capital, revolving fund or capital turnover, English working capital), the
current assets which is financed with resources permanent.
It is defined as working capital to a company's ability to carry out their activities
normally in the short term, include the following costs:
 Raw material,
 Supplies,
 Labor, and
 supplies
Which will require approximately 30.0% of the total investment of the investment
project.
TOTAL
WORKING CAPITAL
COST
Raw material 87360.00
Supplies 9,040.00
69
Workforce 6,882.00
Indirect costs 1,200.00
S /. 104,482.00
Source: self made
6.3. TOTAL INVERSION
6.3.1. Total project investment
The total investment of the project to produce and export market oregano Brazil, it
consists of fixed assets, intangible assets and working capital, total investment is
denominated in soles according to the composition of spending.
The total investment of the study is of S / 245,487.00 category being higher working
capital and lower fixed investment is heading.
CONCEPT RODE
Working Capital 104,482.00
Fixed investment 116,905.36
Total investment 221,387.36
Source: self made
70
6.4. INVESTMENT AND FINANCING STRUCTURE
6.4.1. Investment Structure
The investment structure is composed of tangible assets, intangible assets and working
capital, which will allow referencing the basis for submitting expenses an export plan.
CAPTIONS SUBTOTAL VALUE
1. Fixed Assets
1.1. Tangibles
lands 5,000.00
Civil works 35.000,00
Machinery and equipment 35720.00
Lab's material 4,745.00
storage materials 6,500.00
Packaging materials 1,800.00
Security equipments 420.00
auxiliary equipment 1,850.00
Cleaning materials 55,00
Material Maintenance 5,000.00
Office supplies 6,100.00 102,190.00
1.2. intangibles
Costs pre-investment studies 1,021.90
71
Organizational expenses and constitution 1,021.90
Sales and service costs 2,043.80 4,087.60
1.3. incidentals
Incidental expenses 10627.76 10627.76
ASSETS SUBTOTAL S /. 116,905.36
2. Working Capital
Raw material 87360.00
Supplies 9,040.00
Workforce 6,882.00
Indirect costs 1,200.00 104,482.00
WORKING CAPITAL SUBTOTAL S /. 104,482.00
TOTAL INVESTMENT S /. 221,387.36
Source: self made
Fragrant Leaves SAC Company has developed the following investment budget to start
operations in the Brazilian market, considering the competitiveness and tariff barriers.
6.4.2 DEPRECIATION OF ASSETS
In the field of accounting and economics, the term refers to a depreciation periodically
decrease the value of a tangible or intangible property.
Depreciation is the mechanism by which the wear and loss of value that undergoes a
well or active by the use made of it recognizes.
72
straight-line depreciation
Straight-line depreciation is characterized expresses the value function of time and not
use, which is to say that each fiscal year, the asset loses the exact same amount of value.
USEFUL LINEAR RESIDUAL

RUBRO VALUE S /.
LIFE DEPRECIATION VALUE
Civil works 35.000,00 fifteen 2,333.33 23333.33
Machinery and equipment 35720.00 10 3,572.00 17860.00
Lab's material 4,745.00 10 474,50 2,372.50
storage materials 6,500.00 10 650.00 3,250.00
Packaging materials 1,800.00 10 180,00 900.00
Security equipments 420.00 10 42,00 210.00
auxiliary equipment 1,850.00 10 185.00 925.00
Material Maintenance 5,000.00 10 500,00 2,500.00
Office supplies 6,100.00 10 610.00 3,050.00
97135.00 8,546.83 54400.83
Source: self made
The residual value is the final value of an asset after depreciation and amortization, ie at
the end of its useful life, according to project the life of the project corresponds to 5
years.
Amortization of Intangible
Intangible assets should be amortized insofar as they contribute to generate income,
other than depreciation of fixed assets have a finite useful life, the life of the intangible
73
in 5 years will the project be determined, considering that it should be lesser of the
estimated useful life and the duration of their legal backing.
RUBRO AMOUNT
Total cost of Intangible 4,087.60
Project life (years) 5
Annual amortization S /. 817.52
Source: self made
Therefore, the annual amortization of intangible assets, corresponding to S /. 817.52
soles.
6.5. SOURCES OF FINANCING AND CREDIT CONDITIONS
6.5.1. FINANCING SOURCES
Depending on the structure of the proposed investment plan and sources of
capitalization required, a funding proposal for the project will be determined by the
following scheme.
The project has a total investment of S /. 245487.36 soles; which it is will be divided
into 40% of own contribution to S /. 98194.00 soles and 60% contributed by third
parties, by a bank loan which is S /. 147292.42 soles.
74
fixed WORKING
SOURCE TOTAL %
investment CAPITAL
own
46762.14 41792.80 88554.94 40,0%
contribution
Loan 70143.22 62689.20 132,832.42 60,0%
Total 116,905.36 104,482.00 221,387.36 100.0%
Source: self made
The project is the subject of credit with a total investment of S /. 245,487.36 at an
annual interest rate of 20%, and as a source of financing a bank loan request the Banco
de Credito del Peru
6.5.2. INTEREST PAYMENT PROGRAM
Payments will be made monthly, so being considered an effective annual rate of
20.00%, converted to an effective monthly rate of 1.74%.
A request, financing conditions and payment schedule is as follows:
Borrower: Credit Bank
Interest: 20.00%
Payment deadline 5
Amount 132,832.42
Fixed fee 44416.46
75
Payment schedule:
YEAR BALANCE AMORTIZATION INTERESTS SHARE
0 132,832.42
1 114,982.44 17849.98 26566.48 44416.46
2 93562.46 21419.98 22996.49 44416.46
3 67858.49 25703.97 18712.49 44416.46
4 37013.72 30844.77 13571.70 44416.46
5 0.00 37013.72 7,402.74 44416.46
Source: self made
Then the payment schedule is summarized in 5 years, the annual fixed fee payable
represents S / 49,251.59 soles, the total interest amounts to S / 98,965.56 soles.
6.6. COST ESTIMATE

The cost estimates are primarily comprised of the items: production costs and cost of
operations.
6.6.1. PRODUCTION COSTS
Production costs are accounted for the distribution which are directly related to
production, such as raw materials, direct labor and manufacturing overhead.
76
Prima Materia budget and auxiliary
costs throughout the project life shown in this budget, where we have direct raw
materials and packaging, which are detailed below:
CAPTIONS 1 2 3 4 5
Raw material
Oregano 87360.00 109,200.00 109,200.00 109,200.00 109,200.00
Subtotal 87360.00 109,200.00 109,200.00 109,200.00 109,200.00
Mat. auxiliary
containers 4,043.52 5,054.40 5,054.40 5,054.40 5,054.40
Tags 2,592.00 3,240.00 3,240.00 3,240.00 3,240.00
bags 2,404.48 3,005.60 3,005.60 3,005.60 3,005.60
Subtotal 9,040.00 11300.00 11300.00 11300.00 11300.00
Total MP. and Aux.

96400.00 120,500.00 120,500.00 120,500.00 120,500.00
S /.
Source: self made
Manpower budget
The direct labor will be fixed throughout the project life since the plan has a duration of
5 years will be hired with 2 production people and pay for hours worked over as Head
of Production and Quality Control, I assume members of the business plan, therefore,
will not have salaries.
77
CAPTIONS CANT 1 2 3 4 5
1. Cost Manufacturing
1.1. Direct labor
Assistant 1 3,441 3,441 3,441 3,441 3,441
Machinist 1 3,441 3,441 3,441 3,441 3,441
Total Direct Labor 6,882 6,882 6,882 6,882 6,882
1.2. Indirect labor
Production manager 0 0 0 0 0 0
Tecnic laboratory 0 0 0 0 0 0
Total Indirect Labor 0 0 0 0 0
Total Hand Work S /. 2 6,882 6,882 6,882 6,882 6,882
Source: self made
Indirect manufacturing expenses budget
They understand the concepts of indirect labor, machinery maintenance expenses,
depreciation of fixed assets necessary for production, uniforms and safety equipment,
facilities maintenance, electricity, water and gas necessary for the preparation of
oregano.
78
CAPTIONS 1 2 3 4 5
Indirect labor 0.00 0.00 0.00 0.00 0.00
Maintenance 178.60 178.60 178.60 178.60 178.60
Depreciation 8,546.83 8,546.83 8,546.83 8,546.83 8,546.83
uniforms 200,00 200,00 200,00 200,00 200,00
Light 230.00 230.00 230.00 230.00 230.00
Water 157,40 157,40 157,40 157,40 157,40
Phone 140,00 140,00 140,00 140,00 140,00
Internet 144.00 144.00 144.00 144.00 144.00
Gas 150,00 150,00 150,00 150,00 150,00
Total CIF S /. 1,200.00 1,200.00 1,200.00 1,200.00 1,200.00
Source: self made
6.7. BREAKEVEN
6.7.1. BREAKEVEN
The breakeven point in terms of cost accounting is the point of activity (turnover) where
earnings are equal to the costs.
6.7.2. CONTRIBUTION MARGIN
The contribution margin is the excess of income over variable costs; It is the part that
contributes to cover fixed costs and provides a utility.
79
RUBRO 1 2 3 4 5
Sales revenue 768,000.00 960.000,00 960.000,00 960.000,00 960.000,00
Sale price 3.30 3.30 3.30 3.30 3.30
Variable cost 3.71 4.63 4.63 4.63 4.63
Fixed cost 1,200.00 1,200.00 1,200.00 1,200.00 1,200.00
Contribution margin 6,29 5.37 5.37 5.37 5.37
Contribution Margin% 62.92% 53.65% 53.65% 53.65% 53.65%
Balance Point Suns 1,907.09 2,236.56 2,236.56 2,236.56 2,236.56
Balance Point Number 191 kl 224 kl 224 kl 224 kl 224 kl
Source: self made
Therefore, to cover fixed and variable costs during the first year of operations, the
company will sell or export a minimum of 224 kilos of oregano, which would cover
their costs.
From 225 kilos for sale, this will allow the company to gain or profit.
80
6.8. TAXATION OF EXPORT
Oregano from Peru enters Brazil, I is exempt from paying national tariff.
Legal basis: Convention Acceleration and Deepening of Free Trade Agreement between
Peru and Brazil.
Customs class: 1211.90.30.00
Products: Oregano
Therefore, does not apply to taxation of export business plan.
6.9. ESTIMATES OF REVENUE
It is that budget to project revenue that the company will generate in a certain period of
time, the budget income of a local authority is formed by the provision of resources that
the entity expects to obtain in the year to finance the expenses listed in the expenditure
budget.
The amounts shown in the revenue budget is called budget appropriations and revenue
is an estimate or forecast, unlike the budget of expenditure incurred by the limit of an
authorization to spend.
81
Concept 1 2 3 4 5
Sales revenue 768000.0 960000.0 960000.0 960000.0 960000.0
Residual value 54400.8
CT recovery 104482.0
Total 768000.0 960000.0 960000.0 960000.0 1118882.8
Source: self made
According to the budget of income, you have a sales revenue during the first year of S /.
768000 soles representing 80% of production according to the installed capacity, for the
second year the installed capacity is 100% of production, allowing for increased sales to
S /. 960000 soles.
In the fifth year of operations, the company will recover the residual value of
depreciation of machinery and recovery will have a working capital of S /. 104482
soles.
6.10. EXPENSES BUDGET
They involve expenditures out of something. The most common use of the term appears
in accounting to name and quantify the money out of the coffers of an entity, as opposed
to money coming in (income).
In the expenditure budget, resources are distributed in 4 areas: production costs, sales
expenses, administrative expenses and financial expenses.
82
Concept 1 2 3 4 5
Production costs 113,028.83 137,128.83 137,128.83 137,128.83 137,128.83
Selling expenses 1,952.64 2,453.86 2,453.86 2,453.86 2,453.86
Administration
11837.52 11837.52 11837.52 11837.52 11837.52
costs
Financial expenses 26566.48 22996.49 18712.49 13571.70 7,402.74
Total 153,385.48 174,416.70 170,132.70 164,991.91 158,822.95
Source: self made
According to the budget expenditure in total expenditure a gradual decline observed
during the first 5 years due to interest payments, borne by the loan capital.
83
6.11. PROJECTED CASH FLOW
Concept 0 1 2 3. 4 5
Income 0.0 768000.0 960000.0 960000.0 960000.0 1118882.8
costs 221387.4 311203.4 387095.2 388380.4 389922.6 391773.3
- Investment 221387.4 0.0 0.0 0.0 0.0 0.0
- Production
0.0 113028.8 137128.8 137128.8 137128.8 137128.8
cost
- Selling
0.0 1952.6 2453.9 2453.9 2453.9 2453.9
expenses
Administrative 0.0 11837.5 11837.5 11837.5 11837.5 11837.5
Expenses
- Taxes 0.0 184384.4 235675.0 236960.2 238502.4 240353.1
economic flow 0.0 456796.6 572904.8 571619.6 570077.4 727109.5
Loan 221387.4 0.0 0.0 0.0 0.0 0.0
Amortization 132832.4 17850.0 21420.0 25704.0 30844.8 37013.7
Interest 0.0 26566.5 22996.5 18712.5 13571.7 7402.7
financial flow 0.0 412380.2 528488.3 527203.1 525660.9 682693.0
own
88554.9 0.0 0.0 0.0 0.0 0.0
contribution
Total balance 88554.9 412380.2 528488.3 527203.1 525660.9 682693.0
Source: self made
84
Cash flow is a document or financial report showing revenue streams and cash outflows
you have had a business for a period of time.
The projected cash flow is a basic tool for financial management, thus the efficient use
of cash is planned, keeping reasonably close to the permanent needs cash balances.
Generally, projected cash flows help avoid risky changes in the cash position that can
jeopardize business credit toward their creditors or sleeping excess cash capital.
So the projected cash flow is as follows:
According to projected cash flow, we have positive balances accumulated in the five
periods of these balances can invest in the purchase machinery to expand the installed
capacity and generate more income.
85
6.12. STATEMENT OF EARNINGS
A profit and loss account measures the activity of a company over a period, usually a
month, quarter or year, this financial report may have different names: profit and loss
statement, statement of income, status income and expenses or even state of operations.
This statement gives an overview of the behavior of the company, if it has generated
profits or not, generally speaking is a report is very useful it helps to know if the
company is selling, how much is selling, how they are managing expenses and in
conclusion know this will generate profits.
Concept 1 2 3 4 5
Income 68,000 60,000 60,000 60,000 60,000
Gross profit 54,971 22,871 22,871 22,871 22,871
Selling expenses 1,952 2,453 2,453 2,453 2,453
Administrative
1837 11,837 11,837 11,837 11,837
expenses
Operational utility 41181 80579 80579 80579 80579
Financial expenses 6,566 2,996 8,712 3,571 2,402
Ant utility. Imp. 4,614 5,583 9,867 95008 1,177
Provision for taxes 84384 35,674 36,960 38502 40353
Net profit 263.505 221.993 314.821 291.972 221.672
Source: self made
86
According to the statement of profit and loss, we have positive balances accumulated in
the five periods.
6.13. INVESTMENT EVALUATION
Evaluating capital investment is the study and acceptance of application resource
projects whose benefits expected to be received at a future time.
6.13.1. ECONOMIC EVALUATION
The economic evaluation of projects, aims to identify the advantages and disadvantages
associated with investing in a project prior to implementation.
Economic evaluation is a useful analysis method for rational decisions to different
alternatives.
Internal economic return rate (PULL)
ECONOMIC UPDATE
YEAR UPDATE FACTOR GO GO
FLOW FACTOR
0 221,387.36 1.00000 221,387.36 1.00000 221,387.36
1 456,796.65 0.83333 380,663.87 0.31032 141,754.60
2 572,904.80 0.69444 397,850.56 0.09630 55171.02
3 571,619.60 0.57870 330,798.38 0.02988 17082.44
4 570,077.36 0.48225 274,921.57 0.00927 5,286.78
5 727,109.51 0.40188 292,209.00 0.00288 2,092.53
Source: self made
PULL = 222%
87
222% > twenty%
The project is economically viable
If the IRR is high, this is a profitable business project, representing a return on
investment comparable to some high interest rates that may not be in the market.
However, if the IRR is low, we could possibly find another destination for our money.
Economic Net Present Value (VANE)
ECONOMIC
YEAR UPDATE FACTOR GO
FLOW
0 221,387.36 1.00000 S /. 221,387.36
1 456,796.65 0.83333 S /. 380,663.87
2 572,904.80 0.69444 S /. 397,850.56
3 571,619.60 0.57870 S /. 330,798.38
4 570,077.36 0.48225 S /. 274,921.57
5 727,109.51 0.40188 S /. 292,209.00
Updated VANE = Total - Investment
VANE > 0.00
VANE = S /. 1,676,443.38
NPV is a parameter that indicates the feasibility of a project based on the estimated cash
flows expected to have.
88
Therefore, the discounted value of future cash receipts or payments of investment, the
discount rate chosen will generate profits.
Period Payback (PRI)
In any profitable project, it is premised on the payback, the time delay in recovering the
investment will depend how profitable it is, and how risky it will carry it out.
YEAR BENEFITS ACCUMULATED
0 221,387.36 0.00
1 456,796.65 456,796.65
2 572,904.80 1,029,701.45
3 571,619.60 1,601,321.05
4 570,077.36 2,171,398.41
5 727,109.51 2,898,507.92
Investment 221,387.36
= 0.48465
Recovery 456,796.65
Therefore, 0.45465 x 12 months = 6
The positive amount, confirms that the recovery occurs in the first year, specifically in
the 6th month.
89
6.13.2. FINANCIAL EVALUATION
Financial Assessment is an analytical study contrasting the financial information of each
project with social, economic and financial environments.
Financial evaluation from investments, costs and revenues of a proposed investment
distributed over time, determines that investment is stable and reliable for decision-
making.
Internal economic return rate (PULL)
YEA FINANCIAL
UPDATE FACTOR GO UPDATE FACTOR GO
R FLOW
0 221,387.36 1.00000 221,387.36 1.00000 221,387.36
1 412,380.19 0.83333 343,650.15 0.32990 136,045.28
2 528,488.34 0.69444 367,005.79 0.10884 57518.40
3 527,203.14 0.57870 305,094.41 0.03591 18929.32
4 525,660.90 0.48225 253,501.59 0.01185 6,226.56
5 682,693.05 0.40188 274,359.02 0.00391 2,667.80
Source: self made
PULL = 203%
203% > twenty%
90
The project is financially profitable
If the IRR is high, this is a profitable business project, representing a return on
investment comparable to some high interest rates that may not be in the market.
However, if the IRR is low, we could possibly find another destination for our money.
Economic Net Present Value (FNPV)
FINANCIAL
YEAR UPDATE FACTOR GO
FLOW
0 221,387.36 1.00000 S /. 221,387.36
1 412,380.19 0.83333 S /. 343,650.15
2 528,488.34 0.69444 S /. 367,005.79
3 527,203.14 0.57870 S /. 305,094.41
4 525,660.90 0.48225 S /. 253,501.59
5 682,693.05 0.40188 S /. 274,359.02
Updated FNPV = Total - Investment
FNPV > 0.00
FNPV = S /. 1,543,610.97
91
FNPV is a parameter that indicates the feasibility of a project based on the estimated
cash flows expected to have.
Therefore, the discounted value of future cash receipts or payments of investment, the
discount rate chosen will generate profits.
6.14. EVALUATION OF OPPORTUNITY COST OF CAPITAL WORK
The opportunity cost of capital or rate (percentage) discount is the expected return on
the best alternative investment with similar risk. It is not an indicator of profitability and
serves for evaluating the contribution.
The COK helps us know if there is any better alternative, with equal risk, which could
invest, it indicates what the equivalent alternative.
Consequently, we will use this COK for the evaluation of a project.
Rubros 1 2 3 4 5
Income 768000.0 960000.0 960000.0 960000.0 1118882.8
Accumulated income 768000.0 1728000.0 2688000.0 3648000.0 4766882.8
FA 20% 0.8 0.7 0.6 0.5 0.4
income Updated 640000.0 666666.7 555555.6 462963.0 449653.9
Updated Accumulated
640000.0 1306666.7 1862222.2 2325185.2 2774839.1
income
expenditure 311203.4 387095.2 388380.4 389922.6 391773.3
Accumulated exit 311203.4 698298.6 1086679.0 1476601.6 1868374.9
FA 20% 0.8 0.7 0.6 0.5 0.4
92
egress Updated 259336.1 268816.1 224757.2 188041.4 157444.9
Egress Accumulated
259336.1 528152.2 752909.4 940950.8 1098395.7
Updated
RELAC. BENEFIT / COST =
2,774,839.10
= 2,53
1,098,395.72
Each inverted sun gain is obtained 2.53 soles
6.15. TABLE OF EXCHANGE RATE RISK
Concept 0 1 2 3 4 5
Income 0.0 371712.0 464640.0 464640.0 464640.0 623522.8
costs 221387.4 311203.4 387095.2 388380.4 389922.6 391773.3
- Investment 221387.4 0.0 0.0 0.0 0.0 0.0
- Production cost 0.0 113028.8 137128.8 137128.8 137128.8 137128.8
- Selling expenses 0.0 1952.6 2453.9 2453.9 2453.9 2453.9
- Administrative
0.0 11837.5 11837.5 11837.5 11837.5 11837.5
Expenses
- Taxes 0.0 184384.4 235675.0 236960.2 238502.4 240353.1
Economic flow 0.0 60508.6 77544.8 76259.6 74717.4 231749.5
Loan 221387.4 0.0 0.0 0.0 0.0 0.0
Amortization 132832.4 17850.0 21420.0 25704.0 30844.8 37013.7
93
Interest 0.0 26566.5 22996.5 18712.5 13571.7 7402.7
Financial flow 0.0 16092.2 33128.3 31843.1 30300.9 187333.0
own contribution 88554.9 0.0 0.0 0.0 0.0 0.0
Total balance -88,554.9 16092.2 33128.3 31843.1 30300.9 187333.0
Source: self made
Change type 2.2
GO 46821.99
TIR 37%
data net cash flow occur when the exchange rate is 2.20 soles, considerably decreases
the NPV and IRR project, ceasing to be profitable if the exchange rate decreases from
2.2 soles.
Setting a limit exchange rate of up to 2, 20 soles to avoid any inconvenience in the
future stage.
7. CONCLUSIONS AND RECOMMENDATIONS
7.1. CONCLUSIONS
 The business plan is viable because it gets a good profit margin
 The product "ground Oregano" has high acceptance in the Brazilian market, this
makes the project possible increase in sales.
94
 Currently, there is a growing demand for this product from the "ground oregano"
for a long period of time.
 Sao Paulo, Brazil is close to our country is so delivery time shall not exceed 5
days.
 International trade in "ground oregano" will be under the provisions of the rules
and regulations of Brazil.
7.2. RECOMMENDATIONS
 This is a viable project, you can look for partners who can invest in this project
that has a high demand in Brazil.
 It is also necessary to make more investment in advertising, to be better known
by Brazilian consumers.
 There is high competition from substitute products oreganos as is so necessary
to have a quality product with differentiated value.
 You must have suppliers that have low price and good quality, to make this
project sustainability over time.
95
BIBLIOGRAPHICAL SOURCES
 INDECOPI (2017) trademark registration. Available
online:https://indecopi.gob.pe/web/signos-distintivos/registro-de-marcas-en-
linea
 MINTRA (2017) Employment contract. Available online:
http://www2.trabajo.gob.pe/guia-de-tramites/modelos-y-formatos/
 PYMEX (2013) Demand for Peruvian oregano Brazil urges greater export.
Available online:https://pymex.pe/exportaciones-peruanas/beneficios-al-
exportador/demanda-de-oregano-peruano-por-brasil-impulsa-a-mayor-
exportacion
 Santander (2017)
Incoterms.https://es.portal.santandertrade.com/banca/incoterms-2010
 SIICEX (2017) Export of oregano. Available
online:http://www.siicex.gob.pe/siicex/portal5ES.asp?_page_=172.17100&_port
letid_=sfichaproductoinit&scriptdo=cc_fp_init&pproducto=139&pnomproducto
=Or%E9gano
 SIICEX (2017) Quotation and international contracts. Available online:
http://www.siicex.gob.pe/siicex/portal5ES.asp?_page_=828.82600
 Sicex (2017). Price fixing. Available online:

96
http://www.siicex.gob.pe/siicex/resources/capacitacion/2012-
17PrecioInternacional.pdf
 Santander (2017) Incoterms. Available online:
https://es.portal.santandertrade.com/banca/incoterms-2010
97
ANNEXED
WORK CONTRACT
Record by this private document the individual contract of fixed term work
.............................. nature, caused by. .............................................., they are celebrating
of pursuant to Art. ........ th and following of Legislative Decree No. 728 and DS 003-
97-TR, DS No. 01-96-TR and supplementary regulations, a part .......
.................................................. .................................................. ...... with RUC
................................. ............ .and ISIC legal domicile in .................................................
........................, which henceforth will be called tHE COMPANY, represented by (the)
Lord (ita) (a) .................................................. ............... ..................... identified with
DNI domiciled (a) ...... ......................................................Y Of the other
part.............................................. .................................................. ..identificado DNI
.................... Resident (a) in .................... .................................................. ..................
who henceforth it will be called the worker, the following terms and conditions:
FIRST: ENTERPRISE
.................................................. ..................................... It is a company that aims to
engage ......................................... .................................................. ............ and it has
been duly authorized by ............................... .................................................. .... Of date
............................................ ... emited by .............................................
................................
SECOND: OBJECTIVES
98
For this contract, the company hires ......................................... .....................
............................. ................................., in the form of (contract subject to special
conditions, temporary, accidental, work or service, Partial, non-traditional exports,
subject to special conditions of natural or legal persons who develop crops or breeding,
with the exception of poultry farming, agribusiness and forestry.) to carry out the work
themselves and complementary .. .................................................. ..............................
and objective reasons listed in the First Section above.
THIRD: TERM
The term of this contract begins ......................................... ..and expires
..................................... dear, time to meet the needs to It referred to in the First Clause.
The said period shall commence from the date of conclusion of this contract.
FOURTH:
It is clearly established between the parties that the company is not obliged to take the
WORKER some communication during the contract term, which will end automatically
at the end of the agreed period; at which time the WORKER cessation occurs, the
company will be only required within 48 hours of Legislative Decree No. 728, as
applicable, the duration of this contract will not be interrupted.
FIFTH: PROBATION
Under the rating of the work to develop the worker is expressly the trial period will
............................ ., which begins in conjunction with the effective date of the contract.
During the aforementioned period, the relevant provisions in accordance with current
legislation apply.
99
SIXTH:
The worker must meet the standards own workplace, labor standards and more
consistent and that service needs taught by exercising the powers of administration and
management of the company, according to article .... Legislative Decree ......................
.......
SEVEN: WORK SCHEDULE
It is expressly stated that the working day which is subject WORKER be
................................ .................................................. ...... the working hours, according
to the provisions of Legislative Decree .................. shall be fixed by the company.
WORKER receive a monthly salary of ..................... ......................
...................................... all concept, on which discounts are calculated law.
EIGHTH:
The worker is subject to the labor of private activity within the scope and peculiarities
of the Legislative Decree that regulates .......................... workers subject to individual
employment contract nature .....................................
NINTH: RESOLUTION GROUNDS
Constitute grounds for termination of this contract which merits dismissal of the worker,
in addition to the grounds for dismissal contained in Articles .......................... ..... of
Legislative Decree No. 728, failure to fulfill the obligations of the worker that the Sixth
Clause above refers.
100
TENTH:
Termination of the contract to occur in accordance with the provisions of the Ninth
clause is without prejudice to the right of the company to require the worker damages
resulting from the breach.
ELEVENTH: RESOLUTION MUTUAL AGREEMENT
However the validity period stipulated in Clause above, the parties by mutual agreement
may at any time revoke this contract.
Termination of the contract as provided in this clause will not result in the payment of
compensation of any kind in favor of the worker.
TWELFTH:
It is also understood that in the case of a job for a particular job and so required the
temporary nature of the service to be paid, has the characteristic of being fixed term.
THIRTEENTH:
This contract and any subsequent extensions will be subject to the approval of the Labor
Authority within fifteen days of the signing of this contract.
Done in two copies of the same tenor and a single effect was signed in Lima on
THE WORKER THE COMPANY
101

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SCIENCE ADMINISTRATIVE AND HUMAN RESOURCES

Export of Oregano mill to Sao Paulo market-Brasil

Degree in International Business Administration

DAVID MARTIN ALIAGA INFANTE

supporting me throughout the process my personal, professional and academic life.

person and professional.

I greatly appreciate all my family for helping me in my life and in my professional

San Martin de Porres, who taught with enthusiasm and dedication.

EXECUTIVE SUMMARY ............................................................................................ 10

1. GENERAL STRUCTURE PLAN .............................................................................. 11

2. ORGANIZATION AND LEGAL ASPECTS ............................................................ 12

2.1 NAME OR SOCIAL REASON ....................................................................... 12

2.2 ECONOMIC ACTIVITY OR CODING INTERNATIONAL ........................ 15

2.3 LOCATION AND MUNICIPAL SECTOR AND FEASIBILITY ...................... 16

2.4 PURPOSE OF THE COMPANY, THE BEGINNING OF THE COMPANY UP

2.5 SME Law, MICRO AND SMALL COMPANY FEATURES ............................. 21

2.6 ORGANIZATIONAL STRUCTURE .................................................................. 21

TABLE 2.7 Staffing .................................................... ¡Error! Marcador no definido.

2.8 LEGAL FORM BUSINESS ................................................................................. 23

2.9 TRADEMARK AND PROCEDURE IN INDECOPI .......................................... 24

REQUIREMENTS AND PROCEDURES 2.10 MUNICIPALES ............................. 27

2.11 TAX REGIME FROM OBTAINING PROCEDURE AND CONDITIONS RUC

2.12 REGISTRATION spreadsheets (PLAME) ......................................................... 29

PATTERNS OF WORK CONTRACTS 2.14 ............................................................ 31

COMMERCIAL CONTRACTS AND CIVIL 2.15 LIABILITY OF

3. INTERNATIONAL MARKETING PLAN ............................................................... 35

3.1. PRODUCT DESCRIPTION ................................................................................ 35

3.1.1 TARIFF CLASSIFICATION ................................................................... 35

3.1.2 VALUE PROPOSAL ..................................................................................... 36

3.1.3. TECHNICAL DATA BUSINESS ........................................................... 36

3.2. TARGET MARKET RESEARCH .................................................................. 37

3.2.1. MARKET SEGMENTATION ...................................................................... 42

3.3. ANALYSIS OF SUPPLY AND DEMAND ................................................... 42

3.3.1. ANALYSIS OF SUPPLY ............................................................................. 42

3.4. STRATEGY AND DISTRIBUTION SALES ................................................. 46

3.4.1. Segmentation ................................................................................................. 46

3.4.2. POSITIONING STRATEGIES..................................................................... 46

3.4.3. DISTRIBUTION STRATEGY ................................................................ 46

3.5. PROMOTION STRATEGY ............................................................................ 47

3.6. PLANT SIZE OF FACTORS DETERMINING ................................................. 47

4. INTERNATIONAL LOGISTICS PLAN ................................................................... 47

4.1. CONTAINERS, packaging, ................................................................................. 48

4.2. LABELING AND MARKING DESIGN ............................................................ 50

4.2.2. DESIGN MARKING .................................................................................... 49

4.3. Unitization AND LOAD rightsizing.................................................................... 50

4.4. DFI CHAIN EXPORT ......................................................................................... 51

5.Plan TRADE ................................................................................................................ 51

5.1. PRICE FIXING.................................................................................................... 51

5.1.1. COSTS AND PRICES .................................................................................. 51

5.1.2. INTERNATIONAL TRADING ................... ¡Error! Marcador no definido.

5.2.- INTERNATIONAL SALES PURCHASE AGREEMENT AND DOCUMENTS

5.3 CHOICE AND APPLICATION OF INCOTERM ............................................... 57

5.4 DETERMINATION OF MEANS OF PAYMENT AND COLLECTION .......... 58

5.5.- CHOICE OF REGIME export or import............................................................ 58

5.6.- MANAGEMENT CUSTOMS OF INTERNATIONAL TRADE...................... 58

5.7 MANAGEMENT export operations: FLOW CHART ......................................... 59

6. FINANCIAL ECONOMIC ASSESSMENT .......................................................... 60

6.1. FIXED INVESTMENT ....................................................................................... 60

6.1.1. Tangible Assets ........................................................................................ 61

6.1.3. INTANGIBLE ASSETS ............................................................................... 68

6.2. WORKING CAPITAL .................................................................................... 69

6.2.1. WORKING CAPITAL ............................................................................. 69

6.3. TOTAL INVERSION ...................................................................................... 70