PANADERIA

PRESUPUESTO DE INVERSION

PRESUPUESTO DE INVERSION
COSTO
CONCEPTOS UNIDAD CANTIDAD UNITARIO MONTOS
ACTIVO FIJO

Maquinaria y equipo
Vtrina Torrey Cristal curvo de 1 metro unidad 2 $19,566.00 $39,132.00
Molinilla Servinox en lamina, motor de 1HP
monofasico para 10 litros
unidad 2 $13,742.00 $27,484.00
Batadirora Servinox unidad 2 $10,042.00 $20,084.00
Mesa de Trabajo Servinox en acero inoxidable unidad 2 $9,674.00 $19,348.00
Licuadora Industrial Internacional en Acero
Inoxidable para 3 Litros
unidad 2 $5,700.00 $11,400.00

Parrilla Ferro de 4 quemadores de la linea unidad 2 $3,864.00 $7,728.00

estructura fabricada en lamina negra de 6060x85

Bascula Electronica Torrey para 5 Kg. solo unidad 1 $4,700.00 $4,700.00

peso con bateria recargable.

unidad 2 $2,533.00 $5,066.00

Juego de Coladores STARMIX en acero
Charola Maquipan de Zintralum unidad 12 $130.00 $1,560.00
Tanque de Gas estacionario 300 k. unidad 1 $5,000.00 $5,000.00
Remodelacion local Presupuesto 1 $15,454.00 $15,454.00
Horno 6 charolas unidad 2 $11,522.00 $23,044.00

ACTIVO DIFERIDO
Asistencia Tecnica Servicio 1 $18,000.00 $18,000.00

CAPITAL DE TRABAJO
Materia prima Presupuesto 1 $19,096.68 $19,096.68
Mano de obra presupuesto 1 $7,920.00 $7,920.00
Servicio y otros Presupuesto 1 $860.00 $860.00
TOTAL $225,876.68
Total inversión en activos fijos
ON
PROGRAMA TOTAL

$6,261.12 $45,393.12

$4,397.44 $31,881.44
$3,213.44 $23,297.44
$3,095.68 $22,443.68

$1,824.00 $13,224.00

$1,236.48 $8,964.48

$752.00 $5,452.00

$810.56 $5,876.56

$249.60 $1,809.60
$800.00 $5,800.00
$2,472.64 $17,926.64
$3,687.04 $26,731.04

$18,000.00 $18,000.00

$19,096.68 $19,096.68
$7,920.00 $7,920.00
$860.00 $860.00
$74,676.68 $254,676.68
 MEMORIA DE CALCULO
PROYECTO DE PANADERIA

PRECIO DE VENTA

Cncepto Precio
Conchas $2.80
Cemita $2.80
Bisquet $2.50
Empanadas $2.00
Donas $1.80
Colchon $2.00
Mantecadas $3.00
Bolillo $1.80

PRESUPUESTO DE MANO DE OBRA

Gasto de Gasto de M.O.Por Gasto de M.O

No. concepto O.M.Por dia semana Por mes

2 cosinera $80.00 $960.00 $3,840.00

1 cajera $70 $420.00 $2,520.00

1 repartidor $100.00 $600.00 2,400.00
Total Mano de obra $80.00 $960.00 $3,840.00
70 420 2520
100 600 2400
 COSTO DE PRODUCION 30 CONCHAS
Unidad
de
Ingredientes Medida Cantidad
Harina Kg 1
Azucar kg 0.3
Margarina kg 0.3
leche L 0.5
Levadura Fresca Kg 0.1
Levadura kg 0.055
Sal kg 0.01
Canela Molida kg 0.005
Huevo Pieza 5
Meorante kg 0.01
TOTAL

Gasto de M.O
Por año

$46,080.00 COSTO DE PRODUCCION

Unidad de
30,240.00 INGEDIENTES medida Cantidad
$28,800.00 Harina kg 1
$46,080.00 Azucar kg 0.3
30240 Margarina Kg 0.3
28800 leche L 0.5
Levadura Granulada Kg 0.055
sal Kg 0.015
canela Molida Kg 0.01
Huevo Pieza 5
Royal Kg 0.04
Esencia de Naranja L.T 0.02
Mejorante Kg 0.01
TOTAL

C DE PRODUCCION
Unidad de
INGEDIENTES medida Cantidad
Harina Kg 1
Azucar Kg 0.2
Manteca vegetal Kg 0.15
leche L 0.5
Levadura Kg 0.055
Sal Kg 0.015
Huevo Pieza 4
Mejorante Kg 0.01
TOTAL

COSTO DE PRODUCCION
Unidad de
INGEDIENTES medida Cantidad
Harina Kg 0.6
Azucar Kg 0.6
Aceite L.T 2
leche l 2
Levadura Granulada Kg 0.1
Sal Kg 0.015
Huevo Pieza 8
Royal Kg 0.035
30 CONCHAS COSTO

Costo unitario Total Ingredientes

$26.00 $26.00 Harina
$30.00 $9.00 Azucar
$40.00 $12.00 Margatina
$22.00 $11.00 Leche
$48.00 $4.80 Levadura fresca
$96.00 $5.28 Levadura
$20.00 $0.20 Sal
$18.00 $0.09 Canela molida
$4.00 $20 Huevo
$24.00 $0.24 Mejorante
$88.61 TOTAL

30 BISQUET COSTO

Costo unitario Total INGEDIENTES

$26 $26 Harina
$30 $9 Azucar
$40.00 $12.00 Manteca Vegetal
$22.00 $11.00 Leche
$45.00 $2.48 Sal
$18.00 $0.27 Huevo
$18.00 $0.18 Mermelada
$4.00 $20.00 TOTAL
$8.00 $0.32
$20.00 $0.40
$24.00 $0.24
$82

30 DONAS COSTO

Costo unitario Total INGEDIENTES

 $26.00 $26.00 Harina
$30.00 $6.00 Azucar
$66.00 $9.90 Margarina
$22.00 $11.00 Leche
$45.00 $2.48 Levadura
$18.00 $0.27 Sal
$4.00 $16.00 Huevo
$24.00 $0.24 Ajonjoli
$71.89 TOTAL

30 MANTECADA COSTO

Costo unitario Total INGEDIENTES

$26.00 $15.60 Harina
$30.00 $18.00 Azucar
$45.00 $90.00 Manteca Vegetal
$22.00 $44.00 Leche
$45.00 $4.50 Levadura fresca
$18.00 $0.27 Sal
4 32 TOTAL
$8.00 $0.28
$204.65
DE PRODUCION 30 C CEMITAS
Unidad
de
Medida Cantidad Costo unitario Total
kg 1 $26.00 $26.00
kg 0.3 $30.00 $9.00
kg 0.3 $40.00 $12.00
L 0.5 $22.00 $11.00
kg 0.1 $48.00 $4.80
kg 0.055 $96.00 $5.28
kg 0.01 $20.00 $0.20
kg 0.005 $18.00 $0.09
Piezas 5 $4.00 $20.00
kg 0.01 $24.00 $0.24
$88.61

DE PRODUCCION 30 EMPANADAS
Unidad de
medida Cantidad Costo unitario Total
kg 1 $26.00 $26.00
kg 0.4 $30.00 $12.00
kg 0.6 $66.00 $39.60
L 0.5 $22.00 $11.00
kg 0.05 $18.00 $0.90
Piezas 2 $4.00 $8.00
kg 0.1 $54.00 $5.40
$102.90

DE PRODUCCION 30 COLCHONES
Unidad de
medida Cantidad Costo unitario Total
kg 1 $26.00 $26.00
kg 0.2 $30.00 $6.00
kg 0.15 $40.00 $6.00
l 0.4 $22.00 $8.80
kg 0.055 $45.00 $2.48
kg 0.01 $18.00 $0.18
Piezas 4 $4.00 $16.00
kg 0.01 $25.00 $0.25
$65.71

DE PRODUCCION 30 BOLILLO
Unidad de
medida Cantidad Costo unitario Total
kg 1 $26.00 $26.00
kg 0.04 $30.00 $1.20
kg 0.06 $66.00 $3.96
L 0.6 $22.00 $13.20
kg 0.055 $48.00 $2.64
kg 0.02 $18.00 $0.36
$47.36
 DETERMINACION DEL C
PROYECTO D

DETERM

CONCEPTO
1 2 3
Ingresos
por venta $0.00 $36,184.00 $36,184.00

Egresos
Costo variable $19,966.40 $19,966.40 $19,966.40
Costo fijos $8,180.00 $8,180.00 $8,180.00

Total de egresos $28,146.40 $28,146.40 $28,146.40

Flojo
Efectivo -$28,146.40 $8,037.60 $8,037.60
Efectivo Acomulado -$28,146.40 ($20,108.80) -$12,071.20

Capital de Trabajo Requerido: $

TERMINACION DEL CAPITAL DE TRABAJO MENSUAL
PROYECTO DE PANADERIA

DETERMINACION DEL CAPITAL DE TRABAJO

MESES AÑO 1
4 5 6 7 8 9

$54,696.00 $36,184.00 $36,184.00 $38,884.00 $188,375.00 $45,230.00

$19,966.40 $19,966.40 $19,966.40 $19,966.40 $19,966.40 $19,966.40

$8,180.00 $8,180.00 $8,180.00 $8,180.00 $8,180.00 $8,180.00

$28,146.40 $28,146.40 $28,146.40 $28,146.40 $28,146.40 $28,146.40

$26,549.60 $8,037.60 $8,037.60 $10,737.60 $160,228.60 $17,083.60

-$1,596.80 -$20,108.80 -$20,108.80 -$17,408.80 $132,082.20 -$11,062.80

$28,146.40
 10 11 12

$33,808.00 $31,578.80 $34,866.00

$19,966.40 $28,026.40 $19,966.40

$8,180.00 $8,180.00 $8,180.00

$28,146.40 $36,206.40 $28,146.40

$5,661.60 ($4,627.60) $6,719.60

-$22,484.80 -$32,774.00 -$21,426.80
 Producción
PLATILLO UNIDAD DE MEDIDA Diaria
Conchas Pieza 120
Cermita Pieza 80
Bisquet Pieza 70
Empanadas Pieza 55
Donas Pieza 60
Colchon Pieza 55
Mantecadas Pieza 45
bolillo Pieza 100

MES 1 Venta
Precio de Venta
Baja
SERVICIO
Conchas $2.80 $8,064.00
Cermita $2.80 $7,168.00
Bisquet $2.50 $4,200.00
Empanadas $2.00 $2,640.00
Donas $1.80 $2,592.00
Colchon $2.00 $3,960.00
Mantecadas $3.00 $3,240.00
bolillo $1.80 $4,320.00
TOTAL INGRESOS $36,184.00

MES 1 Venta
Precio de Costo
Baja
SERVICIO
Conchas $1.55 $4,464.00
Cermita $1.55 $3,968.00
Bisquet $1.32 $2,217.60
Empanadas $1.16 $1,531.20
Donas $0.88 $1,267.20
Colchon $0.96 $1,900.80
Mantecadas $2.32 $2,505.60
bolillo $0.58 $1,392.00
TOTAL COSTO DE MATERIAS PRIMAS $19,246.40

CONCEPTO
Mes 1 Mes 2
COSTOS FIJOS
Gastos de Alminitracion $100.00 $100.00
Gasto de venta $50.00 $50.00
Mano de obra $7,920.00 $7,920.00
Servicios publico drenaje y agua $50.00 $50.00
Mantenimiento de equipo $60.00 $60.00
Subtotal $8,180.00 $8,180.00
COSTOS VARIABLES
Energia Electrica $120.00 $120.00
Materias Primas $19,246.40 $19,246.40
Gas $400.00 $400.00
Materiales de Limpieza $80.00 $80.00
Subtotal $19,846.40 $19,846.40
TOTAL COSTOS $19,966.40 $19,966.40
UTILIDAD BRUTA $16,217.60 $16,217.60

VENTAS UNIDADES
SERVICIOS 1
Conchas 37,440.00
Cermita 33,280.00
Bisquet 22,008.00
Empanadas 17,160.00
Donas 18,720.00
Colchon 74,745.00
Mantecadas 16,065.00
bolillo 31,200.00
 PROGRAMA DE INGRESOS Y COSTOS DE OPERACIÓN

PRESUPUESTO DE VENTA EN UNIDADES MENSUALES

Venta Media Venta Media Venta Media Venta Alta 50%

Producción Producción
Semanal Mensual MES 1 MES 2 MES 3 MES 4
720 2,880.00 2,880.00 2,880.00 2,880.00 4,320.00
640 2,560.00 2,560.00 2,560.00 2,560.00 3,840.00
420 1,680.00 1,680.00 1,680.00 1,680.00 2,688.00
330 1,320.00 1,320.00 1,320.00 1,320.00 1,980.00
360 1,440.00 1,440.00 1,440.00 1,440.00 2,160.00
330 1,980.00 1,980.00 1,980.00 1,980.00 2,970.00
270 1,080.00 1,080.00 1,080.00 1,080.00 1,620.00
600 2,400.00 2,400.00 2,400.00 2,400.00 3,600.00
PRESUPUESTO DE VENTA MENSUALES

MES 3 Venta MES 4 Venta MES 5 Venta MES 6 Venta MES 7 Venta
MES 2 Venta Baja
Normal Normal Normal Normal Normal

$8,064.00 $8,064.00 $12,096.00 $8,064.00 $8,064.00 $10,080.00

$7,168.00 $7,168.00 $10,752.00 $7,168.00 $7,168.00 $8,960.00
$4,200.00 $4,200.00 $6,720.00 $4,200.00 $4,200.00 $5,250.00
$2,640.00 $2,640.00 $3,960.00 $2,640.00 $2,640.00 $3,300.00
$2,592.00 $2,592.00 $3,888.00 $2,592.00 $2,592.00 $41,400.00
$3,960.00 $3,960.00 $5,940.00 $3,960.00 $3,960.00 $102,960.00
$3,240.00 $3,240.00 $4,860.00 $3,240.00 $5,940.00 $7,425.00
$4,320.00 $4,320.00 $6,480.00 $4,320.00 $4,320.00 $9,000.00
$36,184.00 $36,184.00 $54,696.00 $36,184.00 $38,884.00 $188,375.00
PRESUPUESTO DE COSTO DE MATERIAS PRIMAS

MES 3 Venta MES 4 Venta MES 5 Venta MES 6 Venta MES 7 Venta
MES 2 Venta Baja
Normal Normal Normal Normal Normal

$4,464.00 $4,464.00 $4,321.55 $4,464.00 $4,464.00 $5,580.00

$3,968.00 $3,968.00 $5,952.00 $3,968.00 $3,968.00 $4,960.00
$2,217.60 $2,217.60 $3,548.16 $2,217.60 $2,217.60 $2,772.00
$1,531.20 $1,531.20 $2,296.80 $1,531.20 $1,531.20 $1,914.00
$1,267.20 $1,267.20 $1,900.80 $1,267.20 $1,267.20 $1,584.00
$1,900.80 $1,900.80 $2,851.20 $1,900.80 $1,900.80 $49,420.80
$1,082.32 $2,505.60 $3,758.40 $2,505.60 $4,593.60 $5,742.00
1,392.00 $1,392.00 $2,088.00 $1,392.00 $1,392.00 $1,740.00
$17,823.12 19246.40 $26,716.91 19246.40 $21,334.40 $73,712.80
PRESUPUESTO DE EGRESOS
MESES DE TRABAJO
Mes 3 Mes 4 Mes 5 Mes 6 Mes 7 Mes 8
 $100.00 $100.00 $100.00 $100.00 $100.00 $100.00
$50.00 $50.00 $50.00 $50.00 $50.00 $50.00
$7,920.00 $7,920.00 $7,920.00 $7,920.00 $7,920.00 $7,920.00
$50.00 $50.00 $50.00 $50.00 $50.00 $50.00
$60.00 $60.00 $60.00 $60.00 $60.00 $60.00
$8,180.00 $8,180.00 $8,180.00 $8,180.00 $8,180.00 $8,180.00

$120.00 $120.00 $120.00 $120.00 $120.00 $120.00

$19,246.40 $19,246.40 $19,246.40 $19,246.40 $19,246.40 $19,246.40
$400.00 $400.00 $400.00 $400.00 $400.00 $400.00
$80.00 $80.00 $80.00 $80.00 $80.00 $80.00
$19,846.40 $19,846.40 $19,846.40 $19,846.40 $19,846.40 $19,846.40
$19,966.40 $19,966.40 $19,966.40 $19,966.40 $19,966.40 $19,966.40
$16,217.60 $34,729.60 $16,217.60 $18,917.60 $168,408.60 $25,263.60

UNIDADES
2 3 4 5
39312 41277.6 43341.48 45508.554
34944 36691.2 38525.76 40452.048
23108.4 24263.82 25477.011 26750.86155
18018 18918.9 19864.845 20858.08725
19656 20638.8 21670.74 22754.277
78482.25 82406.3625 86526.68063 90853.014656
16868.25 17711.6625 18597.24563 19527.107906
32760 34398 18597.24563 19527.107906
E OPERACIÓN

ES MENSUALES
Venta Alta 25% Venta Alta 25%
Venta Media Venta Media Venta Media
Incremento Incremento

MES 5 MES 6 MES 7 MES 8 MES 9

2,880.00 2,880.00 3,600.00 3,600.00 2,880.00
2,560.00 2,560.00 3,200.00 3,200.00 2,560.00
1,680.00 1,680.00 2,100.00 2,100.00 1,680.00
1,320.00 1,320.00 1,650.00 1,650.00 1,320.00
1,440.00 1,440.00 1,800.00 1,800.00 1,440.00
1,980.00 1,980.00 51,480.00 2,475.00 1,980.00
1,080.00 1,980.00 2,475.00 1,350.00 1,080.00
2,400.00 2,400.00 3,000.00 3,000.00 2,400.00

MES 8 Venta MES 9 Venta MES 10 Venta MES 12 Venta

MES 11 Venta Normal
Alta Normal Normal Alta

$10,080.00 $8,064.00 $8,064.00 $8,064.00 $8,064.00

$8,960.00 $7,168.00 $2,562.80 $7,168.00 $7,168.00
$5,250.00 $4,200.00 $4,200.00 $4,200.00 $4,200.00
$3,300.00 $2,640.00 $2,640.00 $1,322.00 $2,640.00
$3,240.00 $2,592.00 $2,592.00 $2,592.00 $2,592.00
$4,950.00 $3,960.00 $3,960.00 $3,960.00 $3,960.00
$4,050.00 $3,240.00 $3,240.00 $3,240.00 $3,240.00
$5,400.00 $1,944.00 $4,320.00 $4,320.00 $4,320.00
$45,230.00 $33,808.00 $31,578.80 $34,866.00 $36,184.00

MES 8 Venta MES 9 Venta MES 10 Venta MES 12 Venta

MES 11 Venta Normal
Alta Normal Normal Alta

$5,580.00 $4,464.00 $4,464.00 $4,464.00 $4,464.00

$4,960.00 $3,968.00 $3,968.00 $3,968.00 $3,968.00
$2,772.00 $2,217.60 $2,217.60 $2,217.60 $2,217.60
$1,914.00 $1,531.20 1,531.20 $1,531.20 $1,531.20
$1,584.00 $1,267.20 $1,267.20 $1,267.20 $1,267.20
$2,376.00 $2,376.00 $1,900.80 $1,900.80 $1,900.80
$3,132.00 $2,505.60 $2,505.60 $2,505.60 $2,505.60
$1,740.00 $1,392.00 $1,392.00 $1,392.00 $1,392.00
$24,058.00 $19,721.60 $19,246.40 $19,246.40 $19,246.40

Mes 9 Mes 10 Mes 11 Mes 12 Total Anual

 $100.00 $100.00 $100.00 $100.00 $1,200.00
$50.00 $50.00 $50.00 $50.00 $600.00
$7,920.00 $7,920.00 $7,920.00 $7,920.00 $95,040.00
$50.00 $50.00 $50.00 $50.00 $600.00
$60.00 $60.00 $60.00 $60.00 $720.00
$8,180.00 $8,180.00 $8,180.00 $8,180.00 $98,160.00

$120.00 $120.00 $120.00 $120.00 $1,440.00

$19,246.40 $19,246.40 $19,246.40 $19,246.40 $230,956.80
$400.00 $400.00 $400.00 $400.00 $4,800.00
$80.00 $80.00 $80.00 $80.00 $960.00
$19,846.40 $19,846.40 $19,846.40 $19,846.40 $238,156.80
$19,966.40 $19,966.40 $28,026.40 $19,966.40 $239,596.80
$13,841.60 $11,612.40 $6,839.60 $16,217.60 $368,761.00
 Venta Media Venta Media Venta Media

MES 10 MES 11 MES 12 TOTAL ANUAL

2,880.00 2,880.00 2,880.00 37,440.00
2,560.00 2,560.00 2,560.00 33,280.00
1,680.00 1,680.00 1,680.00 22,008.00
1,320.00 1,320.00 1,320.00 17,160.00
1,440.00 1,440.00 1,440.00 18,720.00
1,980.00 1,980.00 1,980.00 74,745.00
1,080.00 1,080.00 1,080.00 16,065.00
2,400.00 2,400.00 2,400.00 31,200.00

TOTAL ANUAL
$104,832.00
$88,578.80
$55,020.00
$33,002.00
$71,856.00
$149,490.00
$48,195.00
$57,384.00
$ 608,357.80

TOTAL ANUAL
$55,657.55
$51,584.00
$29,050.56
$19,905.60
$16,473.60
$72,230.40
$2,507.92
$18,096.00
$265,505.63
 PANADERIA
PROYECCION DE COSTOS
COSTOS DEL PROYECTO COSTOS AÑO
CONCEPTO SEMANA/MES/CICL 1
Gastos de Administracion $100.00 $1,200.00
Gastos de Venta $50.00 $600.00
Mano de Obra $7,920.00 $95,040.00
Servicios Publicos Drenaje y
agua $50.00 $600.00
Mantenimiento del Equipo $60.00 $720.00
Energia Electrica $120.00 $1,440.00
Materias Primas $19,096.00 $230,956.80
Gas $400.00 $4,800.00
Materiales de Limpieza $80.00 $960.00
TOTAL $336,316.80
PANADERIA
ECCION DE COSTOS
AÑO AÑO AÑO AÑO
2 3 4 5
$1,260.00 $104,781.60 $110,020.68 $115,521.71
$630.00 $661.50 $694.58 $729.30
$99,792.00 $104,781.60 $110,020.68 $115,521.71

$630.00 $661.50 $694.58 $34.73

$756.00 $793.80 $833.49 $875.16
$1,512.00 $1,587.60 $1,666.98 $1,750.33
$242,504.64 $254,629.87 $267,361.37 $280,729.43
$5,040.00 $5,292.00 $5,556.60 $5,834.43
$1,008.00 $1,058.40 $1,111.32 $1,166.89
$353,132.64 $474,247.87 $497,960.27 $522,163.70
 COSTOS TOTALES
COSTOS FIJOS AÑO 1
Gasto de Administracion $1,200.00
Gasto de venta $600.00
Gasto de Obra $95,040.00
Servicios Publico Drenaje y
Agua $600.00
Manteniiento de Equipo $720.00

TOTAL $ 98,160.00

COSTOS VARIABLES AÑO 1

Energia Electrica $1,440.00
Materias Primas $230,956.80
Gas $4,800.00
Materiales de Limpieza $230,956.80

TOTAL $ 468,153.60

AÑO 1
COSTOS FIJOS $ 98,160.00
COSTOS VARIABLES $ 468,153.60
COSTOS TOTALES $ 566,313.60
COSTOS TOTALES
AÑO 2 AÑO 3 AÑO 4 AÑO 5
$1,260.00 $1,323.00 $1,389.15 $1,458.61
$630.00 $661.50 $694.58 $729.30
$99,792.00 $106,777.44 $112,116.31 $117,722.13

$630.00 $661.50 $694.58 $729.30

$756.00 $793.80 $833.49 $875.16

$ 103,068.00 $110,217.24 $115,728.10 $121,514.51

AÑO 2 AÑO 3 AÑO 4 AÑO 5

$1,512.00 $1,587.60 $1,666.98 $1,750.33
$242,504.64 $254,629.87 $267,361.37 $280,729.43
$5,040.00 $5,292.00 $5,556.60 $5,834.43
$1,008.00 $1,058.40 $1,111.32 $1,166.89

$ 250,064.64 $262,567.87 $275,696.27 $289,481.08

AÑO 2 AÑO 3 AÑO 4 AÑO 5

$ 103,068.00 $ 110,217.24 $ 115,728.10 $ 121,514.51
$ 250,064.64 $ 262,567.87 $ 275,696.27 $ 289,481.08
$ 353,132.64 $ 372,785.11 $ 391,424.37 $ 410,995.59
 PROYECCION DE INGRESOS
VOLUMEN PRECIO VENTAS
CONCEPTO UNITARIO SEM/MES/CICLO
Conchas 2.8 $104,832.00 $104,832.00
Cermita 2.8 $88,578.80 $88,578.80
Biquet 2.5 $55,020.00 $55,020.00
Empanadas 2 $33,002.00 $33,002.00
Donas 1.8 $71,856.00 $71,856.00
Colchones 2 $149,490.00 $149,490.00
Mantecada 3 $48,195.00 $48,195.00
Bolillo 1.8 $57,384.00 $57,384.00

TOTAL
OYECCION DE INGRESOS
AÑO AÑO AÑO AÑO AÑO
1 2 3 4 5
$105,880.32 $106,939.12 $108,008.51 $109,088.60 $110,179.49
$89,464.59 $90,359.23 $91,262.83 $92,175.45 $93,097.21
$55,570.20 $56,125.90 $56,687.16 $57,254.03 $57,826.57
$33,332.02 $33,665.34 $34,001.99 $34,342.01 $34,685.43
$72,574.56 $73,300.31 $74,033.31 $74,773.64 $75,521.38
$150,984.90 $152,494.75 $154,019.70 $155,559.89 $157,115.49
$48,676.95 $49,163.72 $49,655.36 $50,151.91 $50,653.43
$57,957.84 $58,537.42 $59,122.79 $59,714.02 $60,311.16

$614,441.38 $ 620,585.79 $ 626,791.65 $ 633,059.57 $ 639,390.16

 ESTADO DE RESULTADOS
CONCEPTOS AÑO 1
( + ) VENTAS $614,441.38
COSTOS FIJOS $98,160.00
COSTOS VARIABLES $468,153.60
( - ) COSTOS TOTALES $566,313.60
( = ) UTILIDAD BRUTA $48,127.78
( - ) DEPRECIACION $1,440.25
( = ) UTILIDAD ANTES DE IMPUESTOS $46,687.53
( - ) IMPUESTOS $4,668.75
( = ) UTILIDAD DEL EJERCICIO $42,018.78

COSTOS DE DEPRECIACIONES
ACTIVO FIJO VALOR ORIGINAL
Vitrina Torrey Cristal curvo de 1 metro $ 48,127.78
Molinilla Servinox en lamina, motor de 1HP $ 27,484.00
monofasico para 10 litros
Batadirora Servinox $ 20,084.00
Mesa de Trabajo Servinox en acero inoxidable $ 19,348.00
Licuadora Industrial Internacional en Acero $ 11,400.00
Inoxidable para 3 Litros
Parrilla Ferro de 4 quemadores de la linea $ 7,728.00
estructura fabricada en lamina negra de
6060x85
Bascula Electronica Torrey para 5 Kg. solo peso $ 4,700.00
con bateria recargable.
Juego de Coladores STARMIX en acero $ 4,700.00
Charola Maquipan de Zintralum $ 15,454.00
Tanque de Gas estacionario 300 k. $ 5,000.00
Horno 6 charolas $ 11,522.00

TOTAL $ 175,547.78
ADO DE RESULTADOS
AÑO 2 AÑO 3 AÑO 4 AÑO 5
$620,585.79 $626,791.65 $633,059.57 $639,390.16
$103,068.00 $110,217.24 $633,059.57 $639,390.16
$250,064.64 $262,567.87 $275,696.27 $289,481.08
$353,132.64 $372,785.11 $908,755.83 $928,871.24
$267,453.15 $254,006.54 -$275,696.27 -$289,481.08
$1,512.26 $1,587.88 $1,667.27 $1,750.63
$265,940.89 $252,418.66 -$277,363.54 -$291,231.71
$26,594.09 $25,241.87 -$27,736.35 -$29,123.17
$239,346.80 $227,176.80 -$249,627.18 -$262,108.54

STOS DE DEPRECIACIONES
TASA AÑOS DEP ANUAL VALOR RESCATE
10% 10.00 $ 48,127.78
15% 10.00
$ 2,748.40 $ 13,742.00
10% 10.00 $ 2,008.40 $ 10,042.00
10% 10.00 $ 1,934.80 $ 9,674.00
15% 5.00
$ 2,280.00 $ -
15% 10.00

$ 772.80 $ 3,864.00
15% 10.00
$ 470.00 $ 2,350.00
10% 5.00 $ 940.00 $ -
10% 5.00 $ 3,090.80 $ -
10% 5.00 $ 1,000.00 $ -
15% 8.00 $ 1,440.25 $ 4,320.75

$ 16,685.45 $ 92,120.53
 PUNTO DE EQUILIBRIO
CONCEPTOS / AÑO AÑO 1 AÑO 2
VENTAS $614,441.38 $620,585.79
COSTOS FIJOS $98,160.00 $103,068.00
COSTOS VARIABLES $468,153.60 $250,064.64
COSTOS TOTALES $566,313.60 $353,132.64
PUNTO DE EQUILIBRIO $ $412,293.95 $172,628.57
PUNTO DE EQUILIBRIO % 67.10% 27.82%
NTO DE EQUILIBRIO
AÑO 3 AÑO 4 AÑO 5
$626,791.65 $633,059.57 $639,390.16
$110,217.24 $633,059.57 $639,390.16
$262,567.87 $275,696.27 $289,481.08
$372,785.11 $908,755.83 $928,871.24
$189,672.53 $1,089,430.38 $1,168,360.01
30.26% 172.09% 182.73%
CONCEPTO /AÑO AÑO 0 AÑO 1 AÑO 2
(+) VENTAS $0
(+) VALOR DE RESCATE $0
(=) INGRESOS TOTALES $0
COSTO FIJOS $0
COSTOS VARIABLES $0
(=) COSTOS TOTALES $0
COMPRA ACTIVO FIJO
COMPRA ACTIVO DEFERIDO
COMPRA CAPITAL DE TRABAJO
(=) SALDO FINAL
AÑO 3 AÑO 4 AÑO 5