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Ventas C Van
Ventas C Van
Ventas C Van
CANTIDAD
SUELDO
1 S/.
1,200.00
6 S/.
850.00
1 S/.
850.00
1 S/.
1,050.00
1 S/.
2,500.00
5 S/.
850.00
2 S/.
850.00
SUPERVISORA
MOZOS
PRACTICANTE
BARMAN
CHEF
COCINEROS
STEWARD
TOTAL
MENSUAL + GRATI + CTS
GASTO
S/.
S/.
S/.
S/.
S/.
ALQUILER
LUZ
AGUA
INTERNET
OTROS
500.00
800.00
200.00
600.00
TOTAL
PLATOS DE COMIDA
PLATOS
CEVICHE DE PESCADO
CEVICHE DE LENGUADO
TIRADITO DE ATN
TRILOGA DE CAUSA
DIETA DE POLLO
SOPA CRIOLLA
POLLO AL AGUYMANTO
S/.
S/.
S/.
S/.
S/.
S/.
S/.
PRECIO
32.00
69.00
28.00
30.00
20.00
22.00
32.00
IGV
S/.
S/.
S/.
S/.
S/.
S/.
S/.
5.76
12.42
5.04
5.40
3.60
3.96
5.76
S/.
S/.
38.00 S/.
48.00 S/.
6.84
8.64
55.00 S/.
374.00 S/.
37.40 S/.
9.90
67.32
6.73
COCTELES
COCTEL
PISCO SOUR
CHILCANOS
ALGARROBINA
PIA COLADA
CHICHA MORADA
LIMONADA
COPA DE VINO TINTO/BLANCO
CERVEZAS
DAIQUIRIS
GASESOSAS
AGUA NACIONAL
AGUA IMPORTADA
PROMEDIO POR BEBIDA
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
PRECIO
21.00
21.00
21.00
20.00
6.00
6.00
22.00
13.00
19.00
7.00
7.00
13.00
176.00
14.67
IGV
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
3.78
3.78
3.78
3.60
1.08
1.08
3.96
2.34
3.42
1.26
1.26
2.34
31.68
2.64
COSTOS FIJOS
MENSUAL
ANUAL
ANUAL + 3 SUELDOS
S/.
1,200.00 S/.
14,400.00 S/.
18,000.00
S/.
5,100.00 S/.
61,200.00 S/.
76,500.00
S/.
850.00 S/.
10,200.00 S/.
11,050.00
S/.
1,050.00 S/.
12,600.00 S/.
15,750.00
S/.
2,500.00 S/.
30,000.00 S/.
37,500.00
S/.
4,250.00 S/.
51,000.00 S/.
63,750.00
S/.
1,700.00 S/.
20,400.00 S/.
25,500.00
S/.
16,650.00 S/.
199,800.00 S/.
248,050.00
S/.
3,950.00
S/.
20,600.00
MENSUAL
ANUAL
S/.
S/.
S/.
500.00 S/.
6,000.00
S/.
800.00 S/.
9,600.00
S/.
200.00 S/.
2,400.00
S/.
600.00 S/.
7,200.00
S/.
2,100.00 S/.
25,200.00
DE COMIDA
30%
SERVICIO
S/.
S/.
S/.
S/.
S/.
S/.
S/.
3.20
6.90
2.80
3.00
2.00
2.20
3.20
S/.
S/.
S/.
S/.
S/.
S/.
S/.
COSTO
23.04
49.68
20.16
21.60
14.40
15.84
23.04
S/.
S/.
3.80 S/.
4.80 S/.
27.36
34.56
S/.
S/.
S/.
5.50 S/.
37.40 S/.
3.74 S/.
COSTO
ALIMENTO
S/.
6.91
S/.
14.90
S/.
6.05
S/.
6.48
S/.
4.32
S/.
4.75
S/.
6.91
S/.
S/.
8.21
10.37
39.60 S/.
269.28 S/.
26.93 S/.
11.88
80.78
8.08
PRACTICANTE X AO 1 MES DE
VACACIONES
CTELES
22%
SERVICIO
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
2.10
2.10
2.10
2.00
0.60
0.60
2.20
1.30
1.90
0.70
0.70
1.30
17.60
1.47
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
COSTO
15.12
15.12
15.12
14.40
4.32
4.32
15.84
9.36
13.68
5.04
5.04
9.36
126.72
10.56
COSTO
BEBIDA
S/.
4.62
S/.
4.62
S/.
4.62
S/.
4.40
S/.
1.32
S/.
1.32
S/.
4.84
S/.
2.86
S/.
4.18
S/.
1.54
S/.
1.54
S/.
2.86
S/.
38.72
S/.
3.23
PRACTICANTE X AO 1 MES DE
VACACIONES
S/.
S/.
300.00
1,275.00
S/.
S/.
S/.
S/.
S/.
262.50
625.00
1,062.50
425.00
3,950.00
CONCEPTO
Mesa de quarzo 1.5 x 1.5
Mesas de madera 1.5 x 1.5
Servilletas
Sillas de madera
Caminos
CANTIDAD
15
12
150
74
96
INVERSIN UNIFORMES
CONCEPTO
CANTIDAD
SUPERVISORA
MOZOS
PRACTICANTE
BARMAN
CHEF
COCINEROS
STEWARD
1
6
1
1
1
5
2
INVERSION MENAJE
CONCEPTO
Platos de Entrada
Bandejas
Centros de mesa
Copa baln
copa de vino tinto
copa de espumante
copa de vino blanco
Copa kero
Copa pia
copas de agua
Cucharas de Postre
Cuchillo de carne
Cuchillo de pan
Cuchillo de pescado
Cuchillos de entrada
Cuchillos de Fondo
hieleras
CANTIDAD
150
10
27
25
70
70
70
70
70
150
120
50
150
50
150
150
15
Jarra de agua
Plato de pan
Platos de Fondo
Platos de Postre
Tenedor de entrada
Tenedor de pescado
Tenedores de Fondo
Vaso de cerveza
vaso high ball
20
150
150
150
150
50
150
30
150
INVERSIN DE INFORMTICA
CONCEPTO
CANTIDAD
SISTEMA SHIOL
COMPUTADORA TOUCH SCREAN
IMPRESORA
TELEFONO
1
1
3
1
INVERSIN DE EQUIPOS
CONCEPTO
FREIDORA 2 CANASTAS 0.53*0.5*0.85
MESA DE FRO 2.7 * 0.73
CONGELADORA VERTICAL 1.48*0.83*2.1
CAMARA VERTICAL DE FRO 1.48*0.83*2.1
MESA DE TRABAJO FRO 1.5*0.8*0.85
MESA DE TRABAJO FRO 2.7*0.93*0.85
MESA DE TRABAJO 2.5*0.73
MESA DE TRABAJO 1.25*0.98
COCINA DE 5 HORNILLAS 2.1*0.74
CANTIDAD
1
1
1
1
1
1
2
1
1
S Y MANTELERA
PRECIO/UNI
PRECIO TOTAL
S/.
400.00
S/.
6,000.00
S/.
600.00
S/.
7,200.00
S/.
8.00
S/.
1,200.00
S/.
80.00
S/.
5,920.00
S/.
10.00
S/.
S/.
960.00
21,280.00
S/.
NIFORMES
PRECIO/UNI
S/.
S/.
S/.
S/.
S/.
S/.
S/.
JUEGOS
PRECIO TOTAL
120.00
70.00
70.00
70.00
65.00
65.00
65.00
2
2
2
2
2
2
2
MENAJE
PRECIO/UNI
PRECIO TOTAL
S/.
10.00
S/.
1,500.00
S/.
150.00
S/.
1,500.00
S/.
12.00
S/.
324.00
S/.
12.00
S/.
300.00
S/.
12.00
S/.
840.00
S/.
12.00
S/.
840.00
S/.
12.00
S/.
840.00
S/.
12.00
S/.
840.00
S/.
12.00
S/.
840.00
S/.
12.00
S/.
1,800.00
S/.
2.50
S/.
300.00
S/.
4.00
S/.
200.00
S/.
3.00
S/.
450.00
S/.
4.00
S/.
200.00
S/.
4.00
S/.
600.00
S/.
5.00
S/.
750.00
S/.
12.00
S/.
180.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
240.00
140.00
140.00
140.00
130.00
130.00
130.00
1,050.00
S/.
15.00
S/.
300.00
S/.
8.00
S/.
1,200.00
S/.
12.00
S/.
1,800.00
S/.
8.00
S/.
1,200.00
S/.
4.00
S/.
600.00
S/.
4.00
S/.
200.00
S/.
4.00
S/.
600.00
S/.
8.00
S/.
240.00
S/.
3.00
S/.
S/.
450.00
18,894.00
NFORMTICA
PRECIO/UNI
S/.
S/.
S/.
S/.
8,000.00
2,500.00
200.00
50.00
PRECIO TOTAL
S/.
S/.
S/.
S/.
S/.
8,000.00
2,500.00
600.00
50.00
11,150.00
S/.
S/.
3,150.00 S/.
E EQUIPOS
PRECIO/UNI
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
2,100.00
4,500.00
10,540.00
9,180.00
7,786.00
12,580.00
800.00
500.00
2,450.00
PRECIO TOTAL
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
2,100.00
4,500.00
10,540.00
9,180.00
7,786.00
12,580.00
1,600.00
500.00
2,450.00
51,236.00
S/.
10,247.20
630.00
68
BEBIDA
ALIMENTO
60
50
VENTAS
TICKECK PROMEDIO ALIMENTO
TICKET PROMEDIO BEBIDA
COSTO VENTA ALIMENTO
COSTO VENTA BEBIDA
UTILIDAD BRUTA
COSTOS FIJOS
PLANILLA
GASTOS
UTILIDAD OPERATIVA
DEPRECIACIN EQUIPOS
DEPRECIACIN MOBILIARIO
DEPRECIACIN INFRMATICA
AMORTIZACIN SHIOL
TOTAL
UTILIDAD ANTES DE IMPUESTOS
IGV
I.R
DIARIO
S/.
S/.
S/.
S/.
S/.
37.40
14.67
8.08
3.23
40.76
S/.
S/.
S/.
S/.
S/.
1,870.00
880.00
403.92
193.60
2,152.48
18%
28%
UTILIDAD NETA
DEPRECIACIN
FLUJO OPERATIVO
Flujo Inversiones
Flujo Econmico
Activo
Valor
Muebles
Informatica
Equipos
Uniformes
Menajes
21,280
11,150
51,236
1,050
18,894
103,610
Tasa Descuento
12%
Tiempo apm
TEM
0.9489%
Aos
Ao 0
Ao 1
-47,467
284,803
47,467
-7,120
Gastos Operativos
Capital Trabajo
Inversin Kw
30
12
MENSUAL
15%+
ANUAL
S/.
S/.
S/.
S/.
S/.
56,100.00
26,400.00
12,117.60
11,616.00
58,766.40
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
20,600.00 S/.
2,100.00 S/.
36,066.40 S/.
AO 1
673,200.00
316,800.00
145,411.20
139,392.00
705,196.80
S/.
S/.
S/.
S/.
S/.
S/.
248,050.00 S/.
25,200.00 S/.
431,946.80 S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
673,200.00
316,800.00
145,411.20
139,392.00
705,196.80
273,250.00
248,050.00
25,200.00
158,696.80
10,247.20
2,640.00
630.00
1,600.00
15,117.20
143,579.60
25,844.33
40,202.29
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
774,180.00
364,320.00
167,222.88
160,300.80
810,976.32
273,250.00
248,050.00
25,200.00
264,476.32
10,247.20
2,640.00
630.00
1,600.00
15,117.20
249,359.12
44,884.64
69,820.55
77,532.98 S/.
134,653.92
15,117.20
S/.
AO 2
S/.
15,117.20
92,650.18 S/.
149,771.12
AO 0
AO 1
AO 2
-103,610
-47,467
-7,120
-8,188
Flujo Inversiones
-151,077
-7,120
-8,188
Flujo Econmico
-151,077
85,530
141,583
Inversin Activo
Inv. Cap. Trabajo
Valor Liquid. Kw
Valor Rescate Neto
VAN
545,157
Capitalizacin
Vida til
Depreciacin
Valor Salv. %
21,280
11,150
51,236
1,050
18,894
6
6
8
1
2
3,547
1,858
6,405
1,050
9,447
60%
60%
25%
0%
25%
103,610
22,307
12,860
Ao 2
Ao 3
Ao 4
Ao 5
327,524
54,587
-8,188
376,652
62,775
-7,533
421,850
70,308
-7,031
464,036
77,339
15%+
12%+
AO 3
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
890,307.00
364,320.00
192,306.31
184,345.92
877,974.77
273,250.00
248,050.00
25,200.00
331,474.77
10,247.20
2,640.00
630.00
1,600.00
15,117.20
316,357.57
56,944.36
88,580.12
10%+
AO 4
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
997,143.84
408,038.40
215,383.07
206,467.43
983,331.74
273,250.00
248,050.00
25,200.00
436,831.74
10,247.20
2,640.00
630.00
1,600.00
15,117.20
421,714.54
75,908.62
118,080.07
AO 5
S/. 1,096,858.22
S/.
448,842.24
S/.
236,921.38
S/.
227,114.17
###
S/.
273,250.00
S/.
248,050.00
S/.
25,200.00
S/. 535,164.91
S/.
10,247.20
S/.
2,640.00
S/.
630.00
S/.
1,600.00
S/.
15,117.20
S/. 520,047.71
S/.
93,608.59
S/.
145,613.36
S/. 280,825.77
S/.
S/.
15,117.20
S/.
15,117.20
AO 4
-7,533
-7,031
15,117.20
S/. 295,942.97
AO 5
77,339
32,307
-7,533
-7,031
109,646
178,417
235,812
405,589
Valor Salv.
Dep. Acum.
Valor Libros
Ganancia
Impuestos
12,768
6,690
12,809
0
4,724
17,733
9,292
32,023
5,250
3,547
1,858
19,214
-4,200
-9,447
9,221
4,832
-6,405
4,200
14,171
1,660
870
-1,153
756
2,551
28,341
VR Neto
11,108
5,820
13,962
-756
2,173
32,307