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Pizzeria "blablabla"
C
C.I.
C.II.
C.III.
C.IV.
D
D.I.
D.lI.
PRESUPUESTO DE INVERSIN
CLCULOS TCNICOS
MEMORIAS DE CLCULO
COSTOS DE OPERACIN
ANLISIS DE RENTABILIDAD
PUNTO DE EQUILIBRIO
VAN, TIR Y B/C
ALIMENTACIN
Pizzeria "b
PRESUPUESTO
INDICE
CONCEPTOS
UNIDAD CANTIDAD
ACTIVO FIJO
Horno
unidad
Refrigerador
unidad
Freidora
unidad
Horno de microodas
unidad
lote
15
pz
unidad
caja registradora
unidad
unidad
licuadora
unidad
unidad
15
unidad
ventiladores
unidad
extractor de humos
unidad
Motoneta repartidora
unidad
unidad
unidad
ACTIVO DIFERIDO
servicio telefonico
mensual
publicidad
mensual
CAPITAL DE TRABAJO
luz
bimestral
renta de inmueble
mensual
jornal
bimestral
lote
LITROS
600
gasolina
litros
25
mantenimiento
lote
mano de obra
agua
materia prima
gas lp
TOTAL
Pizzeria "blablabla"
PRESUPUESTO DE INVERSIN
COSTO UNITARIO
MONTOS
PROGRAMA
30,000.00
30,000.00
30,000.00
14,000.00
14,000.00
14,000.00
2,700.00
2,700.00
2,700.00
3,000.00
3,000.00
3,000.00
100.00
1,500.00
1,500.00
1,700.00
3,400.00
3,400.00
3,000.00
6,000.00
6,000.00
2,500.00
2,500.00
2,500.00
6,000.00
6,000.00
6,000.00
3,600.00
3,600.00
3,600.00
1,500.00
22,500.00
22,500.00
10,000.00
10,000.00
10,000.00
1,500.00
6,000.00
6,000.00
2,500.00
2,500.00
$2,500.00
$
20,000.00
20,000.00
20,000.00
2,100.00
4,200.00
4,200.00
4,500.00
4,500.00
4,500.00
600.00
600.00
600.00
5,000.00
5,000.00
5,000.00
4,000.00
4,000.00
4,000.00
5,000.00
5,000.00
5,000.00
19,600.00
137,200.00
137,200.00
1,000.00
1,000.00
1,000.00
15,000.00
15,000.00
15,000.00
9.00
5,400.00
5,400.00
14.00
350.00
350.00
2,000.00
2,000.00
2,000.00
317,950.00
317,950.00
SOCIOS
TOTAL
$
30,000.00
14,000.00
2,700.00
3,000.00
1,500.00
3,400.00
6,000.00
2,500.00
6,000.00
3,600.00
22,500.00
10,000.00
6,000.00
2,500.00
20,000.00
4,200.00
4,500.00
600.00
ACTIVO FIJO
$ 142,400.00
ACTIVO DIFERIDO
5,000.00
4,000.00
5,000.00
137,200.00
1,000.00
15,000.00
5,400.00
350.00
2,000.00
5,600.00
CAPITAL DE TRABAJO
$ 169,950.00
317,950.00
O DIFERIDO
AL DE TRABAJO
Piz
MEMORIAS DE C
INDICE
CONCEPTO
Pizza hawuaiana familiar
Pizza carnes frias
pizza de championes
CANTIDAD ANUAL
2700
1790
1260
COSTOS DE PRODUCCION
CONCEPTO/MES
Pizza hawuaiana familiar
Pizza carnes frias
pizza de championes
TOTAL
300
150
90
ENERO
$17,250.00
$10,200.00
$6,120.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$33,570.00
VENTAS
CONCEPTO/MES
Pizza hawuaiana familiar
Pizza carnes frias
pizza de championes
ENERO
$37,500.00
$18,750.00
$11,250.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$67,500.00
TOTAL
COSTOS ADMINISTRATIVOS
MANO DE OBRA
ACTIVIDAD
cocinero
cajero
repartidor
mesero
auxiliar
TOTAL
COSTOS ADMINISTRATIVOS
AGUA
ENERGIA ELECTRICA
GAS
TOTAL
COSTOS DE MANTENIMIENTO
mantenimiento
TOTAL
ENCARGADA
MENSUAL
BIMESTRE
MENSUAL
Pizzeria "blablabla"
MEMORIAS DE CLCULO DE COSTOS Y VENTAS
PRECIO DE VENTA
COSTO DE VENTA
$125.00
$125.00
$125.00
FEBRERO
$57.50
$68.00
$68.00
MARZO
350
200
100
FEBRERO
ABRIL
150
200
100
MARZO
$20,125.00
$13,600.00
$6,800.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$40,525.00
150
150
150
ABRIL
$8,625.00
$13,600.00
$6,800.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$29,025.00
$8,625.00
$10,200.00
$10,200.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$29,025.00
FEBRERO
MARZO
$43,750.00
$25,000.00
$12,500.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$81,250.00
JORNALES
6
6
6
6
6
ABRIL
$18,750.00
$25,000.00
$12,500.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$56,250.00
$
$
$
$
1,000.00
4,000.00
5,400.00
10,400.00
COSTO ANUAL
$
$
$
$
12,000.00
24,000.00
64,800.00
100,800.00
MENSUAL
$
$
2,000.00
2,000.00
ANUAL
$
$
24,000.00
24,000.00
$18,750.00
$18,750.00
$18,750.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$56,250.00
382.62
382.62
382.62
382.62
382.62
1,913.10
TAS
Pizza awuaiana
Cantidad
Ingredientes
250 g
arina
5g
levadura
150 ml
salsa
2 rebanadas pia
200g
jamon
1l
gas
200g
salchicha
200g
queso
6g
huevo
10g
ajonjoli
5 sobres
salsa catsup
5 sobres
salsa valentina
TOTAL
MAYO
Porcin familiar
Precio
$
2.00
$
1.00
$
5.00
$
4.00
$
4.00
$
8.00
$
7.00
$
20.00
$
0.20
$
1.30
$
1.00
$
1.00
$
54.50
JUNIO
100
150
100
MAYO
JUNIO
$5,750.00
$10,200.00
$6,800.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$22,750.00
JULIO
50
100
90
AGOSTO
150
100
90
JULIO
$2,875.00
$6,800.00
$6,120.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$15,795.00
150
150
90
AGOSTO
$8,625.00
$6,800.00
$6,120.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$21,545.00
$8,625.00
$10,200.00
$6,120.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$24,945.00
MAYO
JUNIO
$12,500.00
$18,750.00
$12,500.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$43,750.00
MENSUAL
ANUAL
$
1,530.48 $
$
1,530.48 $
$
1,530.48 $
$
1,530.48 $
$
1,530.48 $
$ 7,652.40 $
JULIO
$6,250.00
$12,500.00
$11,250.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$30,000.00
18,365.76
18,365.76
18,365.76
18,365.76
18,365.76
91,828.80
AGOSTO
$18,750.00
$12,500.00
$11,250.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$42,500.00
$18,750.00
$18,750.00
$11,250.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$48,750.00
Cantidad
Porcin
Precio
TOTAL
SEPTIEMBRE
OCTUBRE
100
140
100
NOVIEMBRE
150
150
150
SEPTIEMBRE
OCTUBRE
NOVIEMBRE
$5,750.00
$8,625.00
$9,520.00
$10,200.00
$6,800.00
$10,200.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$22,070.00
$29,025.00
150
200
100
$8,625.00
$13,600.00
$6,800.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$29,025.00
SEPTIEMBRE
OCTUBRE
NOVIEMBRE
$12,500.00
$18,750.00
$17,500.00
$18,750.00
$12,500.00
$18,750.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$42,500.00
$56,250.00
$18,750.00
$25,000.00
$12,500.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$56,250.00
Cantidad
TOTAL
DICIEMBRE
TOTAL
200
100
100
DICIEMBRE
$11,500.00
$6,800.00
$6,800.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$25,100.00
2000
1790
1260
0
0
0
0
0
0
TOTAL
$115,000.00
$121,720.00
$85,680.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$322,400.00
Porcin
Precio
EGRESO ANUAL
EGRESO MENSUAL
DICIEMBRE
$25,000.00
$12,500.00
$12,500.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$50,000.00
INGRESO ANUAL
INGRESO MENSUAL
$322,400.00
$26,866.67
TOTAL
$250,000.00
$223,750.00
$157,500.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$631,250.00
$631,250.00
$52,604.17
Pizzeria "blabla
COSTOS DE OP
INDICE
COSTOS
MATERIA PRIMA
MANO DE OBRA
ENERGIA ELECTRICA
AGUA
MANTENIMIENTO
GAS
MENSUAL
$
$
$
$
$
$
26,866.67
7,652.40
4.50
1,000.00
2,000.00
5,400.00
TOTAL
42,923.57
Pizzeria "blablabla"
COSTOS DE OPERACIN
AO
AO
AO
AO
$
$
$
$
$
$
1
322,400.00
91,828.80
54.00
12,000.00
24,000.00
64,800.00
$
$
$
$
$
$
2
335,296.00
96,420.24
56.70
12,600.00
25,200.00
68,040.00
$
$
$
$
$
$
3
348,707.84
101,241.25
59.54
13,230.00
26,460.00
71,442.00
$
$
$
$
$
$
4
362,656.15
106,303.31
62.51
13,891.50
27,783.00
75,014.10
515,082.80
537,612.94
561,140.63
585,710.58
AO
$
$
$
$
$
$
5
377,162.40
111,618.48
65.64
14,586.08
29,172.15
78,764.81
611,369.55
Pizzeria "blablabl
PROYECCIN DE COSTOS TOTAL
INDICE
COSTOS FIJOS
MANO DE OBRA
AGUA
ENERGIA ELECTRICA
MANTENIMIENTO
GAS
TOTAL
AO 1
$
$
$
$
$
91,828.80
12,000.00
54.00
24,000.00
64,800.00
192,682.80
COSTOS VARIABLES
MATERIA PRIMA
TOTAL
AO 1
$
322,400.00
322,400.00
AO 1
COSTOS FIJOS
COSTOS VARIABLES
COSTOS TOTALES
$
$
$
192,682.80
322,400.00
515,082.80
Pizzeria "blablabla"
IN DE COSTOS TOTALES DE PRODUCCIN
AO 2
AO 3
AO 4
AO 5
$
$
$
$
$
96,420.24
12,600.00
56.70
25,200.00
68,040.00
$
$
$
$
$
101,241.25
13,230.00
59.54
26,460.00
71,442.00
$
$
$
$
$
106,303.31
13,891.50
62.51
27,783.00
75,014.10
$
$
$
$
$
111,618.48
14,586.08
65.64
29,172.15
78,764.81
202,316.94
212,432.79
223,054.43
234,207.15
AO 2
AO 3
AO 4
AO 5
335,296.00
348,707.84
362,656.15
377,162.40
335,296.00
348,707.84
362,656.15
377,162.40
AO 2
$
$
$
202,316.94
335,296.00
537,612.94
AO 3
$
$
$
212,432.79
348,707.84
561,140.63
AO 4
$
$
$
223,054.43
362,656.15
585,710.58
AO 5
$
$
$
234,207.15
377,162.40
611,369.55
Pizzeria "blablabl
PROYECCIN DE ING
INDICE
CONCEPTO
Pizza hawuaiana familiar
Pizza carnes frias
pizza de championes
TOTAL
VOLUMEN
PRECIO
SEMESTRE
UNITARIO
1000
895
630
0
0
0
0
0
0
VENTAS
SEMESTRE
$125,000.00
$111,875.00
$78,750.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$125.00
$125.00
$125.00
$8.00
$10.00
$11.00
$13.00
$180.00
$160.00
$
315,625.00
Pizzeria "blablabla"
PROYECCIN DE INGRESOS
AO
AO
1
$250,000.00
$223,750.00
$157,500.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
2
$262,500.00
$234,937.50
$165,375.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$631,250.00
$662,812.50 $
AO
AO
3
$275,625.00
$246,684.38
$173,643.75
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
695,953.13
4
$289,406.25
$259,018.59
$182,325.94
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$
730,750.78
AO
5
$303,876.56
$271,969.52
$191,442.23
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$
767,288.32
Pizzeria "blablab
ESTADO DE RESUL
INDICE
CONCEPTOS
( + ) VENTAS
COSTOS FIJOS
COSTOS VARIABLES
( - ) COSTOS TOTALES
( = ) UTILIDAD BRUTA
( - ) DEPRECIACION
( = ) UTILIDAD ANTES DE IMPUESTOS
( - ) IMPUESTOS
( = ) UTILIDAD DEL EJERCICIO
AO 1
$
$
$
$
$
$
$
$
$
631,250.00
192,682.80
322,400.00
515,082.80
116,167.20
14,240.00
101,927.20
10,192.72
91,734.48
COSTOS DE DEPRECIACIO
ACTIVO FIJO
Horno
Refrigerador
Freidora
Horno de microodas
charolas circulares de amuminio
Ollas rectas de acero de 10 litros
mesa de acero 1.10m
caja registradora
barra despachadora 1.20m
licuadora
mesas de servicio con 4 sillas cada una
televidsor de 50 pulgadas
ventiladores
extractor de humos
Motoneta repartidora
botes de basura 60l
tanque de gas estacionario 300l
TOTAL
VALOR ORIGINAL
$30,000.00
$14,000.00
$2,700.00
$3,000.00
$1,500.00
$3,400.00
$6,000.00
$2,500.00
$6,000.00
$3,600.00
$22,500.00
$10,000.00
$6,000.00
$2,500.00
$20,000.00
$4,200.00
$4,500.00
$142,400.00
zzeria "blablabla"
TADO DE RESULTADOS
AO 2
$
$
$
$
$
$
$
$
$
662,812.50
202,316.94
335,296.00
537,612.94
125,199.56
14,952.00
110,247.56
10,702.36
99,545.20
AO 3
$
$
$
$
$
$
$
$
$
695,953.13
212,432.79
348,707.84
561,140.63
134,812.50
15,699.60
119,112.90
11,237.47
107,875.42
AO 4
$
$
$
$
$
$
$
$
$
730,750.78
223,054.43
362,656.15
585,710.58
145,040.20
16,484.58
128,555.62
11,799.35
116,756.27
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
DEP ANUAL
3,000.00
1,400.00
270.00
300.00
150.00
340.00
600.00
250.00
600.00
360.00
2,250.00
1,000.00
600.00
250.00
2,000.00
420.00
450.00
14,240.00
AO 5
$
$
$
$
$
$
$
$
$
767,288.32
234,207.15
377,162.40
377,162.40
390,125.92
17,308.81
372,817.11
12,389.31
360,427.80
TOS DE DEPRECIACIONES
TASA
AOS
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
VALOR
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
RESCATE
15,000.00
7,000.00
1,350.00
1,500.00
750.00
1,700.00
3,000.00
1,250.00
3,000.00
1,800.00
11,250.00
5,000.00
3,000.00
1,250.00
10,000.00
2,100.00
2,250.00
71,200.00
Pizzeria "blabla
FLUJO DE EFEC
INDICE
CONCEPTOS / AO
( + ) VENTAS
( + ) VALOR DE RESCATE
( = ) INGRESOS TOTALES
COSTOS FIJOS
COSTOS VARIABLES
( = ) COSTOS TOTALES
COMPRA ACTIVO FIJO
COMPRA ACTIVO DIFERIDO
COMPRA CAPITAL DE TRABAJO
( = ) SALDO FINAL
AO 0
$
$
$
-$
142,400.00
5,600.00
169,950.00
317,950.00
Pizzeria "blablabla"
FLUJO DE EFECTIVO
AO 1
AO 2
AO 3
AO 4
631,250.00
662,812.50
695,953.13
730,750.78
$
$
$
$
631,250.00
192,682.80
322,400.00
515,082.80
$
$
$
$
662,812.50
202,316.94
335,296.00
537,612.94
$
$
$
$
695,953.13
212,432.79
348,707.84
561,140.63
$
$
$
$
730,750.78
223,054.43
362,656.15
585,710.58
116,167.20
125,199.56
134,812.50
145,040.20
AO 5
$
$
$
$
$
$
767,288.32
71,200.00
838,488.32
234,207.15
377,162.40
611,369.55
227,118.77
Pizzeria "blablabla"
PUNTO DE EQUILIBR
INDICE
CONCEPTOS / AO
VENTAS
COSTOS FIJOS
COSTOS VARIABLES
COSTOS TOTALES
PUNTO DE EQUILIBRIO $
PUNTO DE EQUILIBRIO %
AO 1
$
$
$
$
$
631,250.00
192,682.80
322,400.00
515,082.80
393,819.06
62.39%
AO 2
$
$
$
$
$
662,812.50
202,316.94
335,296.00
537,612.94
409,439.51
61.77%
INTERPRETACIN
PARA ALCANZAR EL PUNTO DE EQUILIBRIO SE DEBERAN TENER VENTAS POR $161,024.73
QUE REPRESENTA EL 53.89% DEL VALOR PROYECTADO
A PARTIR DE ESE MONTO DE VENTA SE COMIENZA A TENER UTILIDADES
ria "blablabla"
O DE EQUILIBRIO
AO 3
$
$
$
$
$
695,953.13
212,432.79
348,707.84
561,140.63
425,760.32
61.18%
AS POR $161,024.73
AO 4
$
$
$
$
$
730,750.78
223,054.43
362,656.15
585,710.58
442,813.30
60.60%
AO 5
$
$
$
$
$
767,288.32
234,207.15
377,162.40
611,369.55
460,631.81
60.03%
Pizzeria "blablabl
VAN, TIR Y B/
INDICE
TASA DE ACTUALIZACIN
AO
AO 0
AO 1
AO 2
AO 3
AO 4
AO 5
TOTAL
10%
INGRESOS
$
$
$
$
$
631,250.00
662,812.50
695,953.13
730,750.78
767,288.32
$ 3,488,054.73
COSTOS
$
$
$
$
$
$
FLUJO DE
EFECTIVO
317,950.00 -$
515,082.80 $
537,612.94 $
561,140.63 $
585,710.58 $
611,369.55 $
$ 3,128,866.49
VAN
TIR
B/C
CRITERIO DE DECISIN E INTERPRETACIN
317,950.00
116,167.20
125,199.56
134,812.50
145,040.20
227,118.77
430,388.23
ria "blablabla"
AN, TIR Y B/C
TASA
(1+t)-n
1
0.9090909091
0.826446281
0.7513148009
0.6830134554
0.6209213231
188,291.58
33%
1.0774298746
INGRESOS
ACTUALIZADOS
$
$
$
$
$
573,863.64
547,778.93
522,879.88
499,112.62
476,425.68
2,620,060.74
EGRESOS
ACTUALIZADOS
$
317,950.00
$
468,257.09
$
444,308.21
$
421,593.26
$
400,048.21
$
379,612.39
$
2,431,769.16