Presupuesto de "Resto/Bar D’SPREE "

Materia Prima

Presupuesto de Mano
de Obra Directa

Presupuesto de Gastos
Indirectos de
Producción

Resumen de
Presupuestos

Costo Total y Unitario de

Pronóstico de Ventas Producción Proyecciones Ratio
PREE " Presupuesto de Gastos
de ventas

Presupuesto de Gastos
de Administración

Presupuesto de Gastos
Financieros

Ratios Punto de Equilibrio

PRESUPUESTO DE MATERIA PRIMA MENSUAL

Materia Prima Unidad de Medida

carne de res Unidad
costillas de cerdo Unidad
pollo (pechugas) Unidad
chorizos Unidad
corazon Unidad
papa Unidad
camote Unidad
choclo Unidad
condimentos Unidad
ajies Unidad
huevos Unidad
aceite Unidad
lechuga Unidad
pepinillo Unidad
limon Unidad
aceitunas Unidad
carbon Unidad
MENSUAL
Volver al Inicio

Número de Unidad Costo Unidad Costo Total

3 20 60
2.5 12 30
2 9 18
1 10 10
5 7 35
12 1 12
12 1 12
10 1 10
10 1 10
10 1 10
10 0.3 3
10 4 40
10 1 10
10 0.5 5
25 0.1 2.5
50 0.1 5
25 1.5 37.5
TOTAL S/. 310.00
PRESUPUESTO DE MANO DE OBRA DIRECTA
Volver al
Inicio
M.O.D Cantidad Sueldo Mensual (+) ESSALUD Aguinaldo Jul
GERENTE 1 S/. 2,500.00 S/. 225.00 S/. 200.00
HOSTERS 1 S/. 1,200.00 S/. 108.00 S/. 200.00
CONTABILIDAD 2 S/. 1,500.00 S/. 135.00 S/. 200.00
CHEF 1 S/. 1,500.00 S/. 135.00 S/. 200.00
BAR TENDER 1 S/. 1,200.00 S/. 108.00 S/. 200.00
JEFE MESEROS 1 S/. 1,200.00 S/. 108.00 S/. 200.00
MESEROS 2 S/. 1,200.00 S/. 108.00 S/. 200.00
GARROTEROS 1 S/. 1,200.00 S/. 108.00 S/. 200.00
AYUDANTE COCINA 1 S/. 1,200.00 S/. 108.00 S/. 200.00
AYUDANTE LIMPIEZA 1 S/. 1,200.00 S/. 108.00 S/. 200.00
GUARDIA SEGURIDAD 1 S/. 1,200.00 S/. 108.00 S/. 200.00
BAR TENDER 1 S/. 1,300.00 S/. 117.00 S/. 200.00
SHEF 1 S/. 850.00 S/. 76.50 S/. 200.00
Total S/. 2,600.00
olver al
Inicio
Aguinaldo Dic Costo Total
S/. 200.00 S/. 3,125.00
S/. 200.00 S/. 1,708.00
S/. 200.00 S/. 3,670.00
S/. 200.00 S/. 2,035.00
S/. 200.00 S/. 1,708.00
S/. 200.00 S/. 1,708.00
S/. 200.00 S/. 3,016.00
S/. 200.00 S/. 1,708.00
S/. 200.00 S/. 1,708.00
S/. 200.00 S/. 1,708.00
S/. 200.00 S/. 1,708.00
S/. 200.00 S/. 1,817.00
S/. 200.00 S/. 1,326.50
S/. 2,600.00 S/. 26,945.50
PRESUPUESTO DE COSTOS INDIRECTOS DE FABRICACIÓN
Mes 0

C.I.F Costo Cantidad

Energía eléctrica S/. 120.00 1
Mantenimiento de Equipos S/. 40.00 1
Servicio de Telefonia Movil -Internet S/. 80.00 2
Alqiuler de local S/. 700.00 1
Escritura notarial S/. 450.00 1
Acondicionamiento del Local 315.00 1
Maquinarias y equipos
computadoras 1,000.00 1
Cocina 650.00 2
impresora inyectora de tinta 100.00 1
Licuadora 100.00 2
Ventiladores 40.00 5
Vitrinas 150.00 2
Congeladora 500.00 1
Horno micro ondas 350.00 1
Mano de obra instalación 100.00 1
Herramientas
Disco duro portable 0.00 1
Memoria USB 16 GB 0.00 1
Muebles y enseres
Mesas 150.00 10
Sillas 50.00 40
Ollas 30.00 5
Platos 100.00 3
cubiertos 100.00 2
Manteles 10.00 20
Gastos pre operativos
Licencia de funcionamiento 100.00 1
Emisión de comprobantes de pago 12.50 2
Mes de Garantía Alquiler 175.00 1
Materia prima y mercaderia
Materia prima y mercaderia 0.00 1
Mano de obra
Sueldo Gerente 1,200.00 1
Sueldo Administradora 1,000.00 1
Costos indirectos
Pago a promotor 70.00 1
Útiles de Mantenimiento 20.00 1
Útiles de Oficina(Servicio) 30.00 1
Gastos administrativos
Alquiler 400.00 1
Materiales de Oficina 5.00 1
Movilidad 50.00 1
Gastos de ventas
Página web 350.00 1
Tarjetas Personales 25.00 1
Trípticos 15.00 1
TOTAL

Siguientes meses

C.I.F Cantidad Costo Unitario

Energía eléctrica 1 S/. 120.00
Mantenimiento de Equipos 1 S/. 40.00
Servicio de Telefonia Movil -Internet 2 S/. 80.00
Alqiuler de local 1 S/. 700.00
Depreciación

TOTAL
Costo Total Volver al Inicio
S/. 120.00
S/. 40.00
S/. 160.00
S/. 700.00
S/. 450.00
S/. 315.00
S/. 0.00
S/. 1,000.00
S/. 1,300.00
S/. 100.00
S/. 200.00
S/. 200.00
S/. 300.00
S/. 500.00
S/. 350.00
S/. 100.00
S/. 0.00
S/. 0.00
S/. 0.00
S/. 0.00
S/. 1,500.00
S/. 2,000.00
S/. 150.00
S/. 300.00
S/. 200.00
S/. 200.00
S/. 0.00
S/. 100.00
S/. 25.00
S/. 175.00
S/. 0.00
S/. 0.00
S/. 0.00
S/. 1,200.00
S/. 1,000.00
S/. 0.00
S/. 70.00
S/. 20.00
S/. 30.00
S/. 0.00
S/. 400.00
 S/. 5.00
S/. 50.00
S/. 0.00
S/. 350.00
S/. 25.00
S/. 15.00
S/. 13,650.00

Costo Total
S/. 120.00
S/. 40.00
S/. 160.00
S/. 700.00
S/. 0.00
S/. 0.00
S/. 860.00
PRESUPUESTO DE GASTOS DE VENTAS
Mes 0

G.V Cantidad Costo unitario

Volantes 1500 S/. 0.05
Publicidad radial 1 S/. 50.00
TOTAL

Siguientes meses

G.V Cantidad Costo unitario

Volantes 1500 S/. 0.05
Publicidad radial 1 S/. 50.00
TOTAL
 Volver al Inicio
Costo Total
S/. 75.00
S/. 50.00
S/. 125.00

Costo Total
S/. 75.00
S/. 50.00
S/. 125.00
PRESUPUESTO DE GASTOS DE ADMINISTRACIÓN
Mes 0

G.A Cantidad Costo Unitario Costo Total

Recepcionista 1 S/. 850.00 S/. 850.00
Seguridad 1 S/. 1,500.00 S/. 1,500.00
Materiales Oficina 1 S/. 10.00 S/. 10.00
TOTAL S/. 2,360.00

Siguientes meses

G.A Cantidad Costo Unitario Costo Total

Recepcionista 1 S/. 850.00 S/. 850.00
Seguridad 1 S/. 1,500.00 S/. 1,500.00
Materiales Oficina 1 S/. 10.00 S/. 10.00
TOTAL S/. 2,360.00
Volver al Inicio
CAPITAL 10000
FECHA INICIAL 12/10/2019

CRONOGRAMA DE PAGOS
FECHA AMORTIZ INTERESES
N CUOTA DIAS
VENCIMIENTO DE CAPITAL COMPENSATORIO

0 12/10/2019
1 1/9/2020 30 680.94 360.0
2 2/8/2020 30 705.45 335.5
3 3/9/2020 30 730.85 310.1
4 4/8/2020 30 757.16 283.8
5 5/8/2020 30 784.42 256.5
6 6/7/2020 30 812.66 228.3
7 7/7/2020 30 841.91 199.0
8 8/6/2020 30 872.22 168.7
9 9/5/2020 30 903.62 137.3
10 10/5/2020 30 936.15 104.8
11 11/4/2020 30 969.86 71.1
12 12/4/2020 30 1004.77 36.2
1040.95 0.0

VARIABLES FIJAS POR LA CAJA PIURA

TEA 52.87%
NUMERO CUOTA 12
TEM 3.60
SEGURO INDV. 0.0598%
TEA TASA EFECTIVA ANUAL
TEM TASA EFECTIVA MENSUAL
 Volver al Inicio

DE PAGOS HALLANDO CUOTA

CUOTA SEGURO SALDO

SIN SEGURO DESGRAVAMEN CUOTA TOTAL DE CAPITAL
1.5287 0.036001034
10,000.00 0.5287
1040.95 5.98 1046.93 9,319.06
1040.95 5.57 1046.52 8,613.62 1040.95
1040.95 5.15 1046.10 7,882.77
1040.95 4.71 1045.66 7,125.61
1040.95 4.26 1045.21 6,341.20
1040.95 3.79 1044.74 5,528.54
1040.95 3.31 1044.25 4,686.63
1040.95 2.80 1043.75 3,814.41
1040.95 2.28 1043.23 2,910.78
1040.95 1.74 1042.69 1,974.63
1040.95 1.18 1042.13 1,004.77 FUENTE: CAJA PIURA
1040.95 0.60 1041.55 0.00
1040.95 0.00 1040.95
13,532.29
Volver al Inicio
Resumen Presupuestos Mensual
Período (mes) 0 1 2
Materia Prima S/. 310.00 S/. 310.00 S/. 310.00
Mano de Obra S/. 26,945.50 S/. 26,945.50 S/. 26,945.50
Costos Indirec. Fabric. S/. 13,650.00 S/. 860.00 S/. 860.00
Gastos Ventas S/. 125.00 S/. 125.00 S/. 125.00
Gastos Administración S/. 2,360.00 S/. 2,360.00 S/. 2,360.00
Gastos Financieros
TOTALES S/. 43,390.50 S/. 30,600.50 S/. 30,600.50

TOTAL INVERSIÓN S/. 43,390.50

Volver al Inici
 3 4 5 6 7
S/. 310.00 S/. 310.00 S/. 310.00 S/. 310.00 S/. 310.00
S/. 26,945.50 S/. 26,945.50 S/. 26,945.50 S/. 26,945.50 S/. 26,945.50
S/. 860.00 S/. 860.00 S/. 860.00 S/. 860.00 S/. 860.00
S/. 125.00 S/. 125.00 S/. 125.00 S/. 125.00 S/. 125.00
S/. 2,360.00 S/. 2,360.00 S/. 2,360.00 S/. 2,360.00 S/. 2,360.00

S/. 30,600.50 S/. 30,600.50 S/. 30,600.50 S/. 30,600.50 S/. 30,600.50

Volver al Inicio
 8 9 10 11 12
S/. 310.00 S/. 310.00 S/. 310.00 S/. 310.00 S/. 310.00
S/. 26,945.50 S/. 26,945.50 S/. 26,945.50 S/. 26,945.50 S/. 26,945.50
S/. 860.00 S/. 860.00 S/. 860.00 S/. 860.00 S/. 860.00
S/. 125.00 S/. 125.00 S/. 125.00 S/. 125.00 S/. 125.00
S/. 2,360.00 S/. 2,360.00 S/. 2,360.00 S/. 2,360.00 S/. 2,360.00

S/. 30,600.50 S/. 30,600.50 S/. 30,600.50 S/. 30,600.50 S/. 30,600.50
 Total
S/. 3,720.00
S/. 323,346.00
S/. 10,320.00
S/. 1,500.00
S/. 28,320.00
S/. 0.00
S/. 367,206.00
Pronóstico de Ventas
AÑO 1
Período (Meses) 1 2 3
Unidades 305 305 305
Precio S/. 712.02 S/. 712.02 S/. 712.02
Total Ventas S/. 217,167.26 S/. 217,167.26 S/. 217,167.26

Período (Años) 1 2 3
Unidades 3660 3660 3710
Precio S/. 712.02 S/. 712.02 S/. 712.02
Total Ventas S/. 2,606,007.14 S/. 2,606,007.14 S/. 2,641,608.33

Promedio de precios de servicios

PLATOS PRECIO CANTIDAD IMPORTE
Menu ejecutivo 6.00 54 S/. 324.00
Humita 1.50 32 S/. 48.00
Tamal 2.00 24 S/. 48.00
papita huancaina 2.50 15 S/. 37.50
Platos a la carta 55.33 20 S/. 1,106.67
Tragos 22.67 150 S/. 3,400.00
Gaseosa 2.00 10 S/. 20.00
PROMEDIO 305 S/. 712.02

DETALLES
TRAGOS COSTO PLATOS A LA CARTA
Chilcano 22 Parrillas personal
Piña colada 22 Parrilas 2 personas
Pisco sour 25 Parrilla familiar
Macchupichu 22 Lomo saltado
Daykiry 20 Anticuchos
Otros 25 Pollo a la brasa
Promedio 23 Promedio
 4 5 6 7 8
305 305 305 305 305
S/. 712.02 S/. 712.02 S/. 712.02 S/. 712.02 S/. 712.02
S/. 217,167.26 S/. 217,167.26 S/. 217,167.26 S/. 217,167.26 S/. 217,167.26

4 5
3810 3960
S/. 712.02 S/. 712.02
S/. 2,712,810.71 S/. 2,819,614.29

Volver al Inicio

40
80
120
25 3250
15 271
52
55
 9 10 11 12 Total
305 305 305 305 3660
S/. 712.02 S/. 712.02 S/. 712.02 S/. 712.02
S/. 217,167.26 S/. 217,167.26 S/. 217,167.26 S/. 217,167.26 S/. 2,606,007.14
Costo Total de Producción
Volver al Inicio
Año 1

Período (Meses) 0 1
Materia Prima S/. 310.00 S/. 310.00
Mano de obra Directa S/. 26,945.50 S/. 26,945.50
Costos Indirectos de Fabricación S/. 13,650.00 S/. 860.00
Costo Total de Producción S/. 40,905.50 S/. 28,115.50

Período (Años) 1 2
Materia Prima S/. 4,364.80 S/. 4,364.80
Mano de obra Directa S/. 323,346.00 S/. 323,346.00
Costos Indirectos de Fabricación S/. 10,320.00 S/. 10,320.00
Costo Total de Producción S/. 338,030.80 S/. 338,030.80
Costo Unitario de Producción S/. 16.36 S/. 14.58
er al Inicio

2 3 4 5
S/. 310.00 S/. 310.00 S/. 310.00 S/. 310.00
S/. 26,945.50 S/. 26,945.50 S/. 26,945.50 S/. 26,945.50
S/. 860.00 S/. 860.00 S/. 860.00 S/. 860.00
S/. 28,115.50 S/. 28,115.50 S/. 28,115.50 S/. 28,115.50

3 4 5
S/. 4,364.80 S/. 4,364.80 S/. 4,364.80
S/. 323,346.00 S/. 323,346.00 S/. 323,346.00
S/. 10,320.00 S/. 45,000.00 S/. 45,000.00
S/. 338,030.80 S/. 372,710.80 S/. 372,710.80
S/. 14.58 S/. 13.21 S/. 13.21
 6 7 8 9 10
S/. 310.00 S/. 365.80 S/. 365.80 S/. 365.80 S/. 365.80
S/. 26,945.50 S/. 26,945.50 S/. 26,945.50 S/. 26,945.50 S/. 26,945.50
S/. 860.00 S/. 860.00 S/. 860.00 S/. 860.00 S/. 860.00
S/. 28,115.50 S/. 28,171.30 S/. 28,171.30 S/. 28,171.30 S/. 28,171.30
 11 12 Total
S/. 365.80 S/. 365.80 S/. 4,364.80
S/. 26,945.50 S/. 26,945.50 S/. 323,346.00
S/. 860.00 S/. 860.00 S/. 10,320.00
S/. 28,171.30 S/. 28,171.30 S/. 337,720.80
 FLUJO DE CAJA PROYECTADO

Período (Años) 0 1 2
Unidades 3660 3660
Precio S/. 712.02 S/. 712.02
Total Ingresos S/. 2,606,007.14 S/. 2,606,007.14

Inversión S/. 43,390.50

Total Costos de Producción S/. 40,905.50 S/. 338,030.80 S/. 338,030.80
Materia Prima S/. 310.00 S/. 4,364.80 S/. 4,364.80
Mano de Obra Directa S/. 26,945.50 S/. 323,346.00 S/. 323,346.00
Costos Indirectos de Fabricación S/. 13,650.00 S/. 10,320.00 S/. 10,320.00

Total Gastos S/. 2,485.00 S/. 43,352.29 S/. 29,820.00

Gastos de Ventas S/. 125.00 S/. 1,500.00 S/. 1,500.00
Gastos de Administración S/. 2,360.00 S/. 28,320.00 S/. 28,320.00
Gastos Financieros S/. 13,532.29

Total Costos y Gastos S/. 381,383.09 S/. 367,850.80

FLUJO DE CAJA -S/. 43,390.50 S/. 2,224,624.05 S/. 2,238,156.34

ESTADO DE RESULTADOS PROYECTADO

Período (Años) 1 2 3
Ventas S/. 2,606,007.14 S/. 2,606,007.14 S/. 2,641,608.33
Costo de Ventas S/. 338,030.80 S/. 338,030.80 S/. 338,030.80
Utilidad Bruta S/. 2,267,976.34 S/. 2,267,976.34 S/. 2,303,577.53
Gastos Operativos
Gastos de Ventas S/. 1,500.00 S/. 1,500.00 S/. 1,500.00
Gastos de Administración S/. 28,320.00 S/. 28,320.00 S/. 28,320.00
Gastos Financieros S/. 13,532.29
Utilidad antes de Impuestos S/. 2,224,624.05 S/. 2,238,156.34 S/. 2,273,757.53
Impuesto a la Renta (30%) S/. 667,387.22 S/. 671,446.90 S/. 682,127.26
Utilidad Neta S/. 1,557,236.84 S/. 1,566,709.44 S/. 1,591,630.27

ventas S/. 13,386,047.62 BENEFICIO COSTO FINANCIERO

precio S/. 712.02 INGRESOS TOTALES S/. 11,489,870.83
Costos variable S/. 1,690,154.00 COSTO INVERSION S/. 43,390.50
Costos fijos S/. 162,632.29 BCF 264.802
Inversión S/. 43,390.50
Impuesto a la r S/. 667,387.22
 3 4 5
3710 3810 3960
S/. 712.02 S/. 712.02 S/. 712.02 Volver al Inicio
S/. 2,641,608.33 S/. 2,712,810.71 S/. 2,819,614.29

AÑO
S/. 338,030.80 S/. 338,030.80 S/. 338,030.80 TASA ANUAL
S/. 4,364.80 S/. 4,364.80 S/. 4,364.80 COSTO INICIAL INV
S/. 323,346.00 S/. 323,346.00 S/. 323,346.00 1
S/. 10,320.00 S/. 10,320.00 S/. 10,320.00 2
3
S/. 29,820.00 S/. 29,820.00 S/. 29,820.00 4
S/. 1,500.00 S/. 1,500.00 S/. 1,500.00 5
S/. 28,320.00 S/. 28,320.00 S/. 28,320.00 VAN

AÑO
S/. 367,850.80 S/. 367,850.80 S/. 367,850.80 0
1
S/. 2,273,757.53 S/. 2,344,959.91 S/. 2,451,763.49 2
3
4
5
4 5 TIR
S/. 2,712,810.71 S/. 2,819,614.29 COSTO BENEFICIOS
S/. 338,030.80 S/. 338,030.80 S/. 29,820.00
S/. 2,374,779.91 S/. 2,481,583.49

S/. 1,500.00 S/. 1,500.00 TIRM: TASA INTERNA DE RENTABILIDAD MODIICADA

S/. 28,320.00 S/. 28,320.00 5128%

S/. 2,344,959.91 S/. 2,451,763.49 ROE

S/. 703,487.97 S/. 735,529.05 Fondos propios
S/. 1,641,471.94 S/. 1,716,234.44 Beneficios
R6E
icio

Flujo obtenido
2.5%
-43,390.50
2,224,624.05
2,238,156.34
2,273,757.53
2,344,959.91
S/. 2,451,763.49
10,400,110.61

Flujo obtenido
-43,390.50
2,224,624.05
2,238,156.34
2,273,757.53
2,344,959.91
2,451,763.49
5128%

BILIDAD MODIICADA

10000
S/. 7,625.00
76%
Valor Actual Neto
Período 0 1 2 3
F.C.E -43390.5 2224624.053 2238156.343 2273757.533

TEA 28%

VAN S/. 5,731,994.07

Tasa Interna de Retorno

TIR 5128%

Período de Recupero

Período 0 1
F.C.E -25682.2 63503.68
 4 5
Volver al Inicio
2344959.914 2451763.486
Punto de Equilibrio Mensual

Descripción Costos fijos Costos Variables

Materia Prima S/. 310.00
Mano de Obra Directa S/. 26,945.50
CIF S/. 860.00
Gastos Ventas S/. 125.00
Gastos Admin S/. 2,360.00
Gastos Financieros S/. 13,532.29
Total S/. 16,877.29 S/. 27,255.50

Producción Mensual 305

Precio de Venta S/. 712.02
Costo Variable Unitario S/. 89.36 % M.C.
Margen Contribución S/. 622.66 87.45%

Punto de Equilibrio: 27 unidades

Punto de Equilibrio: S/. 19,299.46 soles
 Volver al
Inicio

P.E = C.F / Pv - C.V.u (unds.)

P.E = C.F / % M.C. (soles)
 3252 Cantidad
Préstamos Precio Cantidad 1800
100 8 119 1600
200 16 265 1400
300 24 401 1200
400 32 611
1000
500 40 1656
800
600
400
200
0
5 10 15 20 25 30 35 40 45

y=1800-6x
dad

Cantida
d

35 40 45