calculo de productoclaculo de costos pro productoPRODUCTOS A VENDERCAFREQUERIMIENTOUnidad de ventaPrecio por unidadCantidad requeridaUnidad del requerimientoUnidades requeridasconvertidasCosto unitarioCaf mochacafkilo161/4taza1/161.00cocoabolsa de 100 gr0.53cda3/100.15lechelata2.81/2lata1.40crema chantillysobre2.51/10sobre0.25canela molidakilo191cda1/1000.19TOTAL2.99caf lattecaf instantaneolata201cda1/500.40lechelata2.81/2lata1.40agua0.00azucarkilo23cdas3/1000.06TOTAL1.86caf cappuccinolechelata2.81/3lata0.93chocolate ralladobarra82cda1/150.53azucarkilo23cdas2/670.06caf instantaneolata201cda1/500.40crema de lechefrasco de 300 gr61/10frasco0.60canela molidakilo191cda00.19TOTAL2.72caf expresocaf molidokilo185cda1/200.90agua0.00azucarkilo23cdas2/670.06chocolate bitterbarra82cdas1/150.53canela molidakilo191cda00.19TOTAL1.68caf mocha blancocafkilo161/4taza1/161.00lechelata2.81/4lata0.70chocolate blancobarra122cdas1/150.80crema chantillysobre2.51/10sobre0.25chocolate bitterbarra82cdas1/150.53TOTAL3.28costo promedio de caf2.51HELADOShelados de cafyemas de huevojaba351unidad1/1800.19caf molidokilo182cdas1/500.36azucarkilo24cdas1/250.08lechelata2.81/2lata1.40agua0.00TOTAL2.03helado de caf sin moleryemas de huevojaba de 180 unid351unidad1/1800.19lechelata2.81/2lata1.40azucarkilo24cdas1/250.08caf sin molerkilo152cdas1/500.30maicenasobre1.51cdas1/200.08TOTAL2.05costo promedio de helado2.04APETITIVOSbocaditos de atunatun en latalata51/4lata1.25mayonesasobre1.81/16sobre0.11cebollakilo1.51/4unidad1/240.06pimientounidad0.51/16unidad0.03pan blancopaquete52rebanadas1/120.42durazno en almibarlata5.51/12lata0.46margarinakilo9.51cdas1/1000.10TOTAL2.43sandwich de pollopan chabataunidad0.21unidad10.20pollokilo9200gr1/51.80apiorama0.21/20rama1/200.01mayonesasobre1.81/16sobre1/160.11papas al hilobolsa2.51/8bolsa1/80.31durazno en almibarlata5.51/12lata1/120.46lechugaunidad11/20unidad1/200.05tomatekilo21/18unidad1/180.11TOTAL3.05empanadacarne molidakilo121/8kilo1.50harina sin prepararpaquete41/30paquete0.13cebollakilo1.51/4unidad1/240.06pimientounidad0.51/16unidad0.03huevojaba de 18 unid351unidad00.19agua0.00aceite de olivafrasco de 500 ml282cdta1/500.56salbolsa11cdta1/1000.01perejilrama0.21/20rama0.01TOTAL2.50sandwich triple especialpavokilo121/5kilo2.40pan moldepaquete52rebanadas1/120.42mangokilo21/6unidad1/120.17limonkilo31/2unidad1/300.10yogurt blancounidad5.53cdtas1/670.08canela en polvokilo191cdtas00.10azucar en polvokilo72cdtas00.07TOTAL3.33costo promedio de aperitivo2.83JUGOSbatido de frutaslechelata2.81/3lata0.93agua0.00leche condensadalata51/4lata1.25sandia picadakilo21/2taza1/80.25mangokilo21/2taza1/80.25fresaskilo3.51/2taza1/80.44hielopaquete53cubos1/1000.05yogurt de frutasunidad5.51/2taza1/80.69cereal corn flakescaja16100gr1/300.53TOTAL4.39

PRESUPUESTO OPPRESUPUESTO OPERATIVOpersonas estimadas en un dia67.4856754% de consumonumero de personascosto promedio unitariocombo 1CAF20%132.05combo 2POSTRE20%133.66combo 3HELADO20%134.88combo 4CAF CON POSTRE40%275.72estimacion de la demanda mensualJan-13Feb-13Mar-13Apr-13May-13Jun-13Jul-13Aug-13Sep-13Oct-13Nov-13Dec-13demanda mensual107910811083108510861088109010921094109510971099calculo de los costos de MDcosto promedionumero de personascosto diarioMargen de gananciaPrecio de ventacombo 1CAF2.051327.69290%8.00combo 2POSTRE3.661349.46120%8.06combo 3HELADO4.881365.8264%8.00combo 4CAF CON POSTRE5.7227154.31145%14.01297.29COSTO MENSUAL DE MDJan-13Feb-13Mar-13Apr-13May-13Jun-13Jul-13Aug-13Sep-13Oct-13Nov-13Dec-13Jan-13Feb-13Mar-13Apr-13May-13Jun-13Jul-13Aug-13Sep-13Oct-13Nov-13Dec-13combo 1831832834835836838839841842843845846combo 2148414861489149114941496149915011504150615091511combo 3197419781981198419881991199419982001200420082011combo 4462946374645465346604668467646844691469947074715costo mensual de MD891989338948896389788993900890239038905390689083COSTO DE MODcosto mensual de MODNmeroCosto mensualCocinero 11750Cocinero 21750costo de modTOTAL1500PRESUPUESTO DE COSTOS INDIRECTOS DE FABRICACION (POR MES)MIsolesvasos con tapa por 10040sorbetes por 1006taper de plastico por 10035servilletas12TOTAL93PRESUPUESTO DE OTROS CIFOtros CIFAnualMensualAlquiler7200600gas66055Agua, luz1800150telefono48040TOTAL845PRESUPUESTO DE GASTOS ADMINISTRATIVOS MENSUALANUALMENSUALcontador1800150administrador144001000TOTAL1150GASTOS DE VENTASMENSUALANUALpublicidad50600cajera4505400mozo4505400TOTAL95011400Clculo de ingresosIngreso por ventacombo 13240.31combo 23264.48combo 33238.12combo 411342.0421084.95ESTADO DE RESULTADOS PRESUPUESTADOJan-14Feb-14Mar-14Apr-14May-14Jun-14Jul-14Aug-14Sep-14Oct-14Nov-14Dec-14AOINGRESO POR VENTAS21084.9521120.0921155.2921190.5521225.8721261.2421296.6821332.1721367.7321403.3421439.0121474.74255351.68COSTO DE VENTAS1135711375.5011394.4611413.4511432.4711451.5211470.6111489.7311508.8811528.0611547.2711566.52137535.02UTILIDAD BRUTA9728.389744.599760.849777.109793.409809.729826.079842.459858.859875.289891.749908.23117816.66GASTOS ADMINISTRATIVOS11501150115011501150115011501150115011501150115013800.00GASTOS DE VENTAS95095095095095095095095095095095095011400.00UTILIDAD OPERATIVA ANTES DE INT E IMP7628.387644.597660.847677.107693.407709.727726.077742.457758.857775.287791.747808.2392616.66GASTOS FINANCIEROS0.00UTILIDAD ANTES DE IMPUESTOS7628.387644.597660.847677.107693.407709.727726.077742.457758.857775.287791.747808.2392616.66IMPUESTO A LA RENTA152.57152.89153.22153.54153.87154.19154.52154.85155.18155.51155.83156.161852.33UTILIDAD NETA7475.817491.707507.627523.567539.537555.537571.557587.607603.677619.787635.917652.0690764.32

fluio de caja financieroFLUJO DE CAJA ECONOMICO PROYECTADODec-13Jan-14Feb-14Mar-14Apr-14May-14Jun-14Jul-14Aug-14Sep-14Oct-14Nov-14Dec-14AOCAJA INICIAL1000.008475.8115967.5223475.1330998.7038538.2346093.7553665.3061252.9068856.5876476.3584112.261000.00INGRESO POR VENTAS21084.9521120.0921155.2921190.5521225.8721261.2421296.6821332.1721367.7321403.3421439.0121474.74255351.68TOTAL INGRESO22084.9529595.9037122.8144665.6852224.5659799.4767390.4374997.4882620.6390259.9297915.37105587.00256351.68EGRESOS POR COSTO DE PRODUCCION (MD + MOD + CIF)11356.5711375.5011394.4611413.4511432.4711451.5211470.6111489.7311508.8811528.0611547.2711566.52137535.02GASTO ADMINISTRATIVO1150.001150.001150.001150.001150.001150.001150.001150.001150.001150.001150.001150.0013800.00GASTO DE VENTAS950.00950.00950.00950.00950.00950.00950.00950.00950.00950.00950.00950.0011400.00IMPUESTO A LA RENTA152.57152.89153.22153.54153.87154.19154.52154.85155.18155.51155.83156.161852.33TOTAL EGRESO13609.1413628.3913647.6713666.9913686.3413705.7213725.1313744.5813764.0513783.5613803.1113822.68164587.36TOTAL DE INVERSION28045.68FLUJO DE CAJA ECONOMICO-28045.688475.8115967.5223475.1330998.7038538.2346093.7553665.3061252.9068856.5876476.3584112.2691764.3291764.32FLUJO DE CAJA FINANCIERO PROYECTADODec-13Jan-14Feb-14Mar-14Apr-14May-14Jun-14Jul-14Aug-14Sep-14Oct-14Nov-14Dec-14AOINGRESOSCaja inicial1000.006871.8912759.6618663.3624582.9930518.6036470.2042437.8248421.5054421.2560437.1066469.081000.00Ingreso por ventas21084.9521120.0921155.2921190.5521225.8721261.2421296.6821332.1721367.7321403.3421439.0121474.74255351.68TOTAL DE INGRESOS22084.9527991.9833914.9639853.9145808.8651779.8457766.8863770.0069789.2275824.5981876.1187943.82256351.68Egresos por costo de produccion (MD+MOD+CIF)11356.5711375.5011394.4611413.4511432.4711451.5211470.6111489.7311508.8811528.0611547.2711566.52137535.02Gasto de Ventas1150.001150.001150.001150.001150.001150.001150.001150.001150.001150.001150.001150.0013800.00Gastos Administrativos950.00950.00950.00950.00950.00950.00950.00950.00950.00950.00950.00950.0011400.00Impuesto a la Renta152.57152.89153.22153.54153.87154.19154.52154.85155.18155.51155.83156.161852.33TOTAL DE EGRESOS13609.1413628.3913647.6713666.9913686.3413705.7213725.1313744.5813764.0513783.5613803.1113822.68164587.36TOTAL DE INVERSION28045.6844169.90PRESTAMO28000.00AMORTIZACION842.22865.13888.67912.84937.68963.18989.391016.301043.951072.351101.521131.4811764.71INTERESES761.70738.79715.26691.08666.25640.74614.54587.62559.98531.58502.41472.447482.40FLUJO DE CAJA FINANCIERO PROYECTADO-45.686871.8912759.6618663.3624582.9930518.6036470.2042437.8248421.5054421.2560437.1066469.0872517.2272517.22

CRONOGRAMA DEUDATEA38%TEM2.72%CUADRO DE DEUDAPERIODOPRESTAMOAMORTIZACIONINTERESESCUOTASALDO DEUDOR028000.001$842.22761.7046246481$1,603.93$27,157.782$865.13$738.79$1,603.93$26,292.653$888.67$715.26$1,603.93$25,403.984$912.84$691.08$1,603.93$24,491.145$937.68$666.25$1,603.93$23,553.466$963.18$640.74$1,603.93$22,590.287$989.39$614.54$1,603.93$21,600.898$1,016.30$587.62$1,603.93$20,584.599$1,043.95$559.98$1,603.93$19,540.6410$1,072.35$531.58$1,603.93$18,468.3011$1,101.52$502.41$1,603.93$17,366.7812$1,131.48$472.44$1,603.93$16,235.2913$1,162.26$441.66$1,603.93$15,073.0314$1,193.88$410.04$1,603.93$13,879.1515$1,226.36$377.56$1,603.93$12,652.7916$1,259.72$344.20$1,603.93$11,393.0617$1,293.99$309.93$1,603.93$10,099.0718$1,329.19$274.73$1,603.93$8,769.8819$1,365.35$238.57$1,603.93$7,404.5320$1,402.49$201.43$1,603.93$6,002.0321$1,440.65$163.28$1,603.93$4,561.3822$1,479.84$124.09$1,603.93$3,081.5423$1,520.10$83.83$1,603.93$1,561.4524$1,561.45$42.48$1,603.93$0.00