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  • Plan Contable Polleria

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    miguel
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    The document presents a financial plan for a chicken restaurant called "Polleria Delicias". It includes a budget, investment plan, amortization schedule projected over 24 months, projected sales quantities and revenues over three quarters, projected costs of production and operating expenses over three quarters. It also includes a staff payroll plan and projected administrative expenses over three quarters. The financial plan presents the initial investment, financing, projected sales and costs to evaluate the viability of the chicken restaurant.

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    The document presents a financial plan for a chicken restaurant called "Polleria Delicias". It includes a budget, investment plan, amortization schedule projected over 24 months, projected sales quantities and revenues over three quarters, projected costs of production and operating expenses over three quarters. It also includes a staff payroll plan and projected administrative expenses over three quarters. The financial plan presents the initial investment, financing, projected sales and costs to evaluate the viability of the chicken restaurant.

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    © All Rights Reserved
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    62 views11 pages

    Plan Contable Polleria

    Uploaded by

    miguel
    The document presents a financial plan for a chicken restaurant called "Polleria Delicias". It includes a budget, investment plan, amortization schedule projected over 24 months, projected sales quantities and revenues over three quarters, projected costs of production and operating expenses over three quarters. It also includes a staff payroll plan and projected administrative expenses over three quarters. The financial plan presents the initial investment, financing, projected sales and costs to evaluate the viability of the chicken restaurant.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as xlsx, pdf, or txt
    of 11

    9%

    25000

    20000

    15000

    10000

    5000

    0
    Admi stra dor Chef Auxi li a r de cocina
    Des pa cha dor Ca jero Mozo 1 Mozo 2 Mozo 3 Horne ro TOTAL
    xxxxxxxxx ddddddddd wwwwwwww e eee eeeee fffff cvvvvvvv bbbbb mmmmmmm qqqqqqq
    PLAN FINANCIERO

    POLLERIA DELICIAS

    I. PRESUPUESTO
    N DETALLE CANTIDAD P/U TOTAL
    1 Jgo de mesas 18 300 5400
    2 Mostrador 1 1500 1500
    3 Cajero 1 800 800
    4 Caja registrad 1 1500 1500
    5 Horno 1 4500 4500
    6 Cocina industri 1 3500 3500
    7 Congeladora 1 1500 1500
    8 Refrigeradora 1 2000 2000
    9 Jgo de olla 1 2000 2000
    10 Licuadora 1 250 250
    11 Jgo de platos 100 12 1200
    12 Jgo de cubiert 100 8 800
    13 Freidora de pa 1 1800 1800
    14 Mesa de cocin 1 1200 1200
    15 Aparador 1 800 800
    16 Otros utensilio 1 1000 1000
    17 Estractor 1 2500 2500
    18 Decoracion 1 5000 5000
    19 Tv 1 2500 2500
    20 Alquiler de loc 2 4000 8000
    21 Gastos de cons 1 1500 1500
    22 Gasto operativo 1 2000 2000
    23 Otros gastos i 1 5000 5000
    TOTAL 56250

    II. INVERSION 56250


    ENTIDAD FINA 80% 45000 CANT SOCIO
    RECURSOS PRO 20% 11250 4

    III. FINANCIA 45000


    CAJA CUSCO 14% INTERES ANUAL
    CUOTA FIJA MENSUAL
    12 MESES S/. -4,040.42 -48485.04351016
    24 MESES S/. -2,160.58 -51853.91392986
    36 MESES S/. -1,537.99 -55367.760208
    48 MESES S/. -1,229.69 -59025.1892293
    60 MESES S/. -1,047.07 -62824.27729335
    0.011666667
    CUADRO DE AMORTIZACIONES
    MES CAPITAL INTERES CUOTA FIJA AMORTIZACION
    0 45000
    1 43364.42002 525.000015 2160.58 1635.58
    2 41709.75826 505.918247963 2160.58 1654.6618
    3 40035.79212 486.613860304 2160.58 1673.9661
    4 38342.29638 467.084254783 2160.58 1693.4957
    5 36629.04318 447.326803858 2160.58 1713.2532
    6 34895.80203 427.338849332 2160.58 1733.2412
    7 33142.33973 407.117701996 2160.58 1753.4623
    8 31368.42037 386.660641269 2160.58 1773.9194
    9 29573.80529 365.964914825 2160.58 1794.6151
    10 27758.25303 345.027738233 2160.58 1815.5523
    11 25921.51932 323.846294574 2160.58 1836.7337
    12 24063.35706 302.417734065 2160.58 1858.1623
    13 22183.51623 280.739173677 2160.58 1879.8408
    14 20281.74393 258.807696743 2160.58 1901.7723
    15 18357.78428 236.620352571 2160.58 1923.9596
    16 16411.37844 214.174156043 2160.58 1946.4058
    17 14442.26452 191.466087215 2160.58 1969.1139
    18 12450.17761 168.493090909 2160.58 1992.0869
    19 10434.84969 145.252076306 2160.58 2015.3279
    20 8396.009606 121.739916524 2160.58 2038.8401
    21 6333.383054 97.9534482043 2160.58 2062.6266
    22 4246.692525 73.8894710791 2160.58 2086.6905
    23 2135.657273 49.5447475461 2160.58 2111.0353
    24 -0.00672475 24.9160022305 2160.58 2135.664

    IV. PROYECCION DE VENTAS


    PROYECCIOIN EN CANTIDADES TRIMESTRAL
    DETALLE I II III
    1/4 POLLO 5400 5600 5900
    1 POLLO 900 1000 1150

    PRECIO DE VE
    1/4 POLLO 11
    1 POLLO 38

    PROYECCIOIN EN SOLES
    DETALLE I II III
    1/4 POLLO 5400 5600 5900
    PRECIO UNITAR 11 11 11
    SUB TOTAL 59400 61600 64900
    1 POLLO 900 1000 1150
    PRECIO UNITA 38 38 38
    SUB TOTAL 34200 38000 43700
    TOTAL INGRES 93600 99600 108600

    V. COSTOS Y GASTOS PROYECTADOS


    COSTOS DE PRODUCCION POR CANTIDADES
    DETALLE I II III
    1/4 POLLO
    Pollo 0.25 0.25 0.25
    Papas 0.2 0.2 0.2
    Ensalada 1 1 1
    Otros 1 1 1
    1 POLLO
    Pollo 1 1 1
    Papas 0.4 0.4 0.4
    Ensalada 1 1 1
    Gaseosa 1 1 1
    Taper 1 1 1
    Otros 1 1 1

    COSTOS DE PRODUCCION EN SOLES


    DETALLE I II III
    1/4 POLLO
    Pollo 12 12 12
    Papas 0.8 0.8 0.8
    Ensalada 1 1 1
    Otros 2 2 2
    1 POLLO
    Pollo 12 12 12
    Papas 0.8 0.8 0.8
    Ensalada 1 1 1
    Gaseosa 4.5 4.5 4.5
    Taper 0.2 0.2 0.2
    Otros 2 2 2

    COSTO UNITARIO
    DETALLE I II III
    1/4 POLLO
    Pollo 3 3 3
    Papas 0.16 0.16 0.16
    Ensalada 1 1 1
    Otros 2 2 2
    COSTO UNITAR 6.16 6.16 6.16
    1 POLLO
    Pollo 12 12 12
    Papas 0.32 0.32 0.32
    Ensalada 1 1 1
    Gaseosa 4.5 4.5 4.5
    Taper 0.2 0.2 0.2
    Otros 2 2 2
    COSTO UNITAR 20.02 20.02 20.02

    COSTOS TOTALES
    DETALLE I II III
    1/4 POLLO 33264 34496 36344
    1 POLLO 18018 20020 23023
    TOTAL COSTO 51282 54516 59367

    PLANILLAS 13%
    NOMBRE Y APECARGO REMUNERACION ONP
    xxxxxxxxx Admistrador 1500
    ddddddddd Chef 1800
    wwwwwwwwAuxiliar de cocin 0
    eeeeeeeee Despachador 1200
    fffff Cajero 1200
    cvvvvvvv Mozo 1 850
    bbbbb Mozo 2 0
    mmmmmmm Mozo 3 0
    qqqqqqq Hornero 0
    TOTAL 6550 0

    GASTOS ADMINISTRATIVOS
    Detalle I II III
    Agua 900 900 900
    Luz 750 750 750
    Telefono e int 450 450 450
    Cable 150 150 150
    Gas 1350 1350 1350
    Alquiler 9000 9000 9000
    12600 12600 12600

    VI. FLUJO DE CAJA


    0 I II III
    I. INGRESOS
    1/4 pollo 59400 61600 64900
    1 pollo 34200 38000 43700
    Otros
    Total Ingresos 93600 99600 108600
    II. EGRESOS
    Costo de produccin 51282 54516 59367
    Planillas 21418.5 21418.5 21418.5
    Gastos administrativos 12600 12600 12600
    Otros
    Total Egresos 85300.5 88534.5 93385.5
    III. SALDO 8299.5 11065.5 15214.5
    IV. CAJA INICIAL 0 1817.76 6401.52
    V. PRESTAMO -6481.74 -6481.74 -6481.74
    VI. SALDO NETO -45000 1817.76 6401.52 15134.28

    VII. VAN COK 14% S/95,689.69


    VIII. TIR 40%

    IX. ESTADO DE RESULTADOS


    VENTAS 929000
    (-) COSTO DE VENTAS -507199
    MARGEN COMERCIAL 421801
    (-) GASTOS ADMINISTRATIVOS -272148
    (-) GASTO DE VENTAS 0
    (-) OTROS GASTOS 0
    UTILIDAD ANTES DE IMPUESTO A LA RENTA 149653
    (-) IMPUESTO A LA RENTA (29.5%) -44148
    UTILIDAD NETA 105505
    CADO SOCIO
    2812.5
    AMORTIZACION

    6481.74
    6481.74

    IV V VI VII VIII
    6050 6200 6350 6500 6700
    1200 1300 1450 1600 1750

    IV V VI VII VIII
    6050 6200 6350 6500 6700
    11 11 11 11 11
    66550 68200 69850 71500 73700
    1200 1300 1450 1600 1750
    38 38 38 38 38
    45600 49400 55100 60800 66500
    112150 117600 124950 132300 140200

    IV V VI VII VIII

    0.25 0.25 0.25 0.25 0.25


    0.2 0.2 0.2 0.2 0.2
    1 1 1 1 1
    1 1 1 1 1

    1 1 1 1 1
    0.4 0.4 0.4 0.4 0.4
    1 1 1 1 1
    1 1 1 1 1
    1 1 1 1 1
    1 1 1 1 1

    IV V VI VII VIII

    12 12 12 12 12
    0.8 0.8 0.8 0.8 0.8
    1 1 1 1 1
    2 2 2 2 2

    12 12 12 12 12
    0.8 0.8 0.8 0.8 0.8
    1 1 1 1 1
    4.5 4.5 4.5 4.5 4.5
    0.2 0.2 0.2 0.2 0.2
    2 2 2 2 2

    IV V VI VII VIII

    3 3 3 3 3
    0.16 0.16 0.16 0.16 0.16
    1 1 1 1 1
    2 2 2 2 2
    6.16 6.16 6.16 6.16 6.16

    12 12 12 12 12
    0.32 0.32 0.32 0.32 0.32
    1 1 1 1 1
    4.5 4.5 4.5 4.5 4.5
    0.2 0.2 0.2 0.2 0.2
    2 2 2 2 2
    20.02 20.02 20.02 20.02 20.02

    IV V VI VII VIII
    37268 38192 39116 40040 41272
    24024 26026 29029 32032 35035
    61292 64218 68145 72072 76307

    13.10% 9%
    AFP TOTAL SALARIO ESSALUD TOTAL COSTO
    196.5 1303.5 135 1635
    235.8 1564.2 162 1962
    0 0 0 0
    157.2 1042.8 108 1308
    157.2 1042.8 108 1308
    111.35 738.65 76.5 926.5
    0 0 0 0
    0 0 0 0
    0 0 0 0
    858.05 5691.95 589.5 7139.5
    TRIMESTRAL 3
    COSTO TRIM 21418.5

    IV V VI VII VIII
    900 900 900 900 900
    750 750 750 750 750
    450 450 450 450 450
    150 150 150 150 150
    1350 1350 1350 1350 1350
    9000 9000 9000 9000 9000
    12600 12600 12600 12600 12600

    IV V VI VII VIII TOTALES

    66550 68200 69850 71500 73700 535700


    45600 49400 55100 60800 66500 393300
    0
    112150 117600 124950 132300 140200 929000
    0
    61292 64218 68145 72072 76307 507199
    21418.5 21418.5 21418.5 21418.5 21418.5 171348
    12600 12600 12600 12600 12600 100800
    0
    95310.5 98236.5 102163.5 106090.5 110325.5 779347
    16839.5 19363.5 22786.5 26209.5 29874.5 149653
    15134.28 25492.04 38373.8 54678.56 74406.32 216304.28
    -6481.74 -6481.74 -6481.74 -6481.74 -6481.74 -51853.92
    25492.04 38373.8 54678.56 74406.32 97799.08 314103.36

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