PIZZA

1) PRESUPUESTO DE VENTAS
Jul-24 Aug-24 Sep-24 Oct-24
Cantidad 800 600 600 600
Vvu S/ 46.90 S/ 46.90 S/ 46.90 S/ 46.90
Venta total S/ 37,520.00 S/ 28,140.00 S/ 28,140.00 S/ 28,140.00

2) PRESUPUESTO DE PRODUCCION

Jul-24 Aug-24 Sep-24 Oct-24

Cantidad 800 600 600 600

3) PRESUPUESTO DE MATERIA PRIMA

Jul-24 Aug-24 Sep-24 Oct-24

1 Cvu S/ 30.02 S/ 30.02 S/ 30.02 S/ 30.02
Costo MPD S/ 24,016.00 S/ 18,012.00 S/ 18,012.00 S/ 18,012.00

3) PRESUPUESTO DE MANO DE OBRA

Jul-24 Aug-24 Sep-24 Oct-24

1 Produccion 800 600 600 600
Horas x unidad 0.125 0.125 0.125 0.125
Horas totales 100 75 75 75
Costo x hora S/ 0.33 S/ 0.33 S/ 0.33 S/ 0.33
Costo MOD S/ 33.00 S/ 24.75 S/ 24.75 S/ 24.75

4) PRESUPUESTO CIF
Jul-24 Aug-24 Sep-24 Oct-24
Produccion 800 600 600 600
Tasa CIF S/ 1.87 S/ 1.87 S/ 1.87 S/ 1.87
CIF S/ 1,496.00 S/ 1,122.00 S/ 1,122.00 S/ 1,122.00

5) PRESUESTO DE COSTO PRODUCCION

Jul-24 Aug-24 Sep-24 Oct-24
MPD S/ 24,016.00 S/ 18,012.00 S/ 18,012.00 S/ 18,012.00
MOD S/ 33.00 S/ 24.75 S/ 24.75 S/ 24.75
CIF S/ 1,496.00 S/ 1,122.00 S/ 1,122.00 S/ 1,122.00
Costo Produccion 25,545.00 19,158.75 19,158.75 19,158.75
6) ESTADO DE RESULTADOS

Jul-24 Aug-24 Sep-24 Oct-24

ventas S/ 66,280.00 S/ 49,710.00 S/ 49,710.00 S/ 49,710.00
costos de ventas 46,892.29 35,169.22 35,169.22 35,169.22
Utilidad Bruta S/ 19,387.71 S/ 14,540.78 S/ 14,540.78 S/ 14,540.78
Gasto adm S/ 1,500.00 S/ 1,500.00 S/ 1,500.00 S/ 1,500.00
Gasto de Venta S/ 1,025.00 S/ 1,025.00 S/ 1,025.00 S/ 1,025.00
Utilidad Operativa S/ 16,862.71 S/ 12,015.78 S/ 12,015.78 S/ 12,015.78
imp a la Renta
Utilidad Neta
 PIZZA AMERICANA

Nov-24 Dec-24 Jan-25 Feb-25 Mar-25 Apr-25 May-25

800 850 600 600 600 600 800
S/ 46.90 S/ 46.90 S/ 46.90 S/ 46.90 S/ 46.90 S/ 46.90 S/ 46.90
S/ 37,520.00 S/ 39,865.00 S/ 28,140.00 S/ 28,140.00 S/ 28,140.00 S/ 28,140.00 S/ 37,520.00

Nov-24 Dec-24 Jan-25 Feb-25 Mar-25 Apr-25 May-25

800 850 600 600 600 600 800

Nov-24 Dec-24 Jan-25 Feb-25 Mar-25 Apr-25 May-25

S/ 30.02 S/ 30.02 S/ 30.02 S/ 30.02 S/ 30.02 S/ 30.02 S/ 30.02
S/ 24,016.00 S/ 25,517.00 S/ 18,012.00 S/ 18,012.00 S/ 18,012.00 S/ 18,012.00 S/ 24,016.00

Nov-24 Dec-24 Jan-25 Feb-25 Mar-25 Apr-25 May-25

800 850 600 600 600 600 800
0.125 0.125 0.125 0.125 0.125 0.125 0.125
100 106.25 75 75 75 75 100
S/ 0.33 S/ 0.33 S/ 0.33 S/ 0.33 S/ 0.33 S/ 0.33 S/ 0.33
S/ 33.00 S/ 35.06 S/ 24.75 S/ 24.75 S/ 24.75 S/ 24.75 S/ 33.00

Nov-24 Dec-24 Jan-25 Feb-25 Mar-25 Apr-25 May-25

800 850 600 600 600 600 800
S/ 1.87 S/ 1.87 S/ 1.87 S/ 1.87 S/ 1.87 S/ 1.87 S/ 1.87
S/ 1,496.00 S/ 1,589.50 S/ 1,122.00 S/ 1,122.00 S/ 1,122.00 S/ 1,122.00 S/ 1,496.00

Nov-24 Dec-24 Jan-25 Feb-25 Mar-25 Apr-25 May-25

S/ 24,016.00 S/ 25,517.00 S/ 18,012.00 S/ 18,012.00 S/ 18,012.00 S/ 18,012.00 S/ 24,016.00
S/ 33.00 S/ 35.06 S/ 24.75 S/ 24.75 S/ 24.75 S/ 24.75 S/ 33.00
S/ 1,496.00 S/ 1,589.50 S/ 1,122.00 S/ 1,122.00 S/ 1,122.00 S/ 1,122.00 S/ 1,496.00
25,545.00 27,141.56 19,158.75 19,158.75 19,158.75 19,158.75 25,545.00

Nov-24 Dec-24 Jan-25 Feb-25 Mar-25 Apr-25 May-25

S/ 66,280.00 S/ 70,422.50 S/ 49,710.00 S/ 49,710.00 S/ 49,710.00 S/ 49,710.00 S/ 66,280.00
46,892.29 49,823.06 35,169.22 35,169.22 35,169.22 35,169.22 46,892.29
S/ 19,387.71 S/ 20,599.44 S/ 14,540.78 S/ 14,540.78 S/ 14,540.78 S/ 14,540.78 S/ 19,387.71
S/ 1,500.00 S/ 1,500.00 S/ 1,500.00 S/ 1,500.00 S/ 1,500.00 S/ 1,500.00 S/ 1,500.00
S/ 1,025.00 S/ 1,025.00 S/ 1,025.00 S/ 1,025.00 S/ 1,025.00 S/ 1,025.00 S/ 1,025.00
S/ 16,862.71 S/ 18,074.44 S/ 12,015.78 S/ 12,015.78 S/ 12,015.78 S/ 12,015.78 S/ 16,862.71
 Jun-25 Jul-25
600 800
S/ 46.90 S/ 46.90
S/ 28,140.00 S/ 37,520.00

Jun-25 Jul-25
600 800

Jun-25 Jul-25
S/ 30.02 S/ 30.02
S/ 18,012.00 S/ 24,016.00

Jun-25 Jul-25
600 800
0.125 0.125
75 100
S/ 0.33 S/ 0.33
S/ 24.75 S/ 33.00

Jun-25 Jul-25
600 800
S/ 1.87 S/ 1.87
S/ 1,122.00 S/ 1,496.00

Jun-25 Jul-25
S/ 18,012.00 S/ 24,016.00
S/ 24.75 S/ 33.00
S/ 1,122.00 S/ 1,496.00
19,158.75 25,545.00

Jun-25 Jul-25 TOTAL

S/ 49,710.00 S/ 66,280.00 S/ 733,222.50
35,169.22 46,892.29 518,745.95
S/ 14,540.78 S/ 19,387.71 S/ 214,476.55
S/ 1,500.00 S/ 1,500.00 S/ 19,500.00
S/ 1,025.00 S/ 1,025.00 S/ 13,325.00
S/ 12,015.78 S/ 16,862.71 S/ 181,651.55
S/ 53,587.21
 LASA
1) PRESUPUESTO DE VENTAS
Jul-24 Aug-24 Sep-24 Oct-24 Nov-24
Cantidad 800 600 600 600 800
Vvu S/ 29.96 S/ 29.96 S/ 29.96 S/ 29.96 S/ 29.96
Venta total S/ 23,968.00 S/ 17,976.00 S/ 17,976.00 S/ 17,976.00 S/ 23,968.00

2) PRESUPUESTO DE PRODUCCION

Jul-24 Aug-24 Sep-24 Oct-24 Nov-24

Cantidad 800 600 600 600 800

3) PRESUPUESTO DE MATERIA PRIMA

Jul-24 Aug-24 Sep-24 Oct-24 Nov-24

1 Cvu S/ 20.50 S/ 20.50 S/ 20.50 S/ 20.50 S/ 20.50
Costo MPD S/ 16,400.00 S/ 12,300.00 S/ 12,300.00 S/ 12,300.00 S/ 16,400.00

3) PRESUPUESTO DE MANO DE OBRA

Jul-24 Aug-24 Sep-24 Oct-24 Nov-24

1 Produccion 800 600 600 600 800
Horas x unidad 0.3333333333 0.3333333333 0.3333333333 0.3333333333 0.3333333333
Horas totales 266.66666667 200 200 200 266.66666667
Costo x hora S/ 0.33 S/ 0.33 S/ 0.33 S/ 0.33 S/ 0.33
Costo MOD S/ 88.89 S/ 66.67 S/ 66.67 S/ 66.67 S/ 88.89

4) PRESUPUESTO CIF
Jul-24 Aug-24 Sep-24 Oct-24 Nov-24
Produccion 800 600 600 600 800
Tasa CIF S/ 1.87 S/ 1.87 S/ 1.87 S/ 1.87 S/ 1.87
CIF S/ 1,496.00 S/ 1,122.00 S/ 1,122.00 S/ 1,122.00 S/ 1,496.00

5) PRESUESTO DE COSTO PRODUCCION

Jul-24 Aug-24 Sep-24 Oct-24 Nov-24
MPD S/ 16,400.00 S/ 12,300.00 S/ 12,300.00 S/ 12,300.00 S/ 16,400.00
MOD S/ 88.89 S/ 66.67 S/ 66.67 S/ 66.67 S/ 88.89
CIF S/ 1,496.00 S/ 1,122.00 S/ 1,122.00 S/ 1,122.00 S/ 1,496.00
Costo Produccio 17,984.89 13,488.67 13,488.67 13,488.67 17,984.89
6) ESTADO DE RESULTADOS
 LASAGNA

Dec-24 Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-25

850 600 600 600 600 800 600
S/ 29.96 S/ 29.96 S/ 29.96 S/ 29.96 S/ 29.96 S/ 29.96 S/ 29.96
S/ 25,466.00 S/ 17,976.00 S/ 17,976.00 S/ 17,976.00 S/ 17,976.00 S/ 23,968.00 S/ 17,976.00

Dec-24 Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-25

850 600 600 600 600 800 600

Dec-24 Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-25

S/ 20.50 S/ 20.50 S/ 20.50 S/ 20.50 S/ 20.50 S/ 20.50 S/ 20.50
S/ 17,425.00 S/ 12,300.00 S/ 12,300.00 S/ 12,300.00 S/ 12,300.00 S/ 16,400.00 S/ 12,300.00

Dec-24 Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-25

850 600 600 600 600 800 600
0.3333333333 0.3333333333 0.3333333333 0.3333333333 0.3333333333 0.3333333333 0.3333333333
283.33333333 200 200 200 200 266.66666667 200
S/ 0.33 S/ 0.33 S/ 0.33 S/ 0.33 S/ 0.33 S/ 0.33 S/ 0.33
S/ 94.44 S/ 66.67 S/ 66.67 S/ 66.67 S/ 66.67 S/ 88.89 S/ 66.67

Dec-24 Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-25

850 600 600 600 600 800 600
S/ 1.87 S/ 1.87 S/ 1.87 S/ 1.87 S/ 1.87 S/ 1.87 S/ 1.87
S/ 1,589.50 S/ 1,122.00 S/ 1,122.00 S/ 1,122.00 S/ 1,122.00 S/ 1,496.00 S/ 1,122.00

Dec-24 Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-25

S/ 17,425.00 S/ 12,300.00 S/ 12,300.00 S/ 12,300.00 S/ 12,300.00 S/ 16,400.00 S/ 12,300.00
S/ 94.44 S/ 66.67 S/ 66.67 S/ 66.67 S/ 66.67 S/ 88.89 S/ 66.67
S/ 1,589.50 S/ 1,122.00 S/ 1,122.00 S/ 1,122.00 S/ 1,122.00 S/ 1,496.00 S/ 1,122.00
19,108.94 13,488.67 13,488.67 13,488.67 13,488.67 17,984.89 13,488.67
 Jul-25
800
S/ 29.96
S/ 23,968.00

Jul-25
800

Jul-25
S/ 20.50
S/ 16,400.00

Jul-25
800
0.3333333333
266.66666667
S/ 0.33
S/ 88.89

Jul-25
800
S/ 1.87
S/ 1,496.00

Jul-25
S/ 16,400.00
S/ 88.89
S/ 1,496.00
17,984.89
.
 PIZZA AM
1) PRESUPUESTO DE VENTAS
Jul-24 Aug-24 Sep-24 Oct-24 Nov-24
Cantidad 800 600 600 600 800
Vvu S/ 5.99 S/ 5.99 S/ 5.99 S/ 5.99 S/ 5.99
Venta total S/ 4,792.00 S/ 3,594.00 S/ 3,594.00 S/ 3,594.00 S/ 4,792.00

2) PRESUPUESTO DE PRODUCCION

Jul-24 Aug-24 Sep-24 Oct-24 Nov-24

Cantidad 800 600 600 600 800

3) PRESUPUESTO DE MATERIA PRIMA

Jul-24 Aug-24 Sep-24 Oct-24 Nov-24

1 Cvu S/ 2.30 S/ 2.30 S/ 2.30 S/ 2.30 S/ 2.30
Costo MPD S/ 1,840.00 S/ 1,380.00 S/ 1,380.00 S/ 1,380.00 S/ 1,840.00

3) PRESUPUESTO DE MANO DE OBRA

Jul-24 Aug-24 Sep-24 Oct-24 Nov-24

1 Produccion 800 600 600 600 800
Horas x unidad 0.1 0.1 0.1 0.1 0.1
Horas totales 80 60 60 60 80
Costo x hora S/ 0.33 S/ 0.33 S/ 0.33 S/ 0.33 S/ 0.33
Costo MOD S/ 26.40 S/ 19.80 S/ 19.80 S/ 19.80 S/ 26.40

4) PRESUPUESTO CIF
Jul-24 Aug-24 Sep-24 Oct-24 Nov-24
Produccion 800 600 600 600 800
Tasa CIF S/ 1.87 S/ 1.87 S/ 1.87 S/ 1.87 S/ 1.87
CIF S/ 1,496.00 S/ 1,122.00 S/ 1,122.00 S/ 1,122.00 S/ 1,496.00

5) PRESUESTO DE COSTO PRODUCCION

Jul-24 Aug-24 Sep-24 Oct-24 Nov-24
MPD S/ 1,840.00 S/ 1,380.00 S/ 1,380.00 S/ 1,380.00 S/ 1,840.00
MOD S/ 26.40 S/ 19.80 S/ 19.80 S/ 19.80 S/ 26.40
CIF S/ 1,496.00 S/ 1,122.00 S/ 1,122.00 S/ 1,122.00 S/ 1,496.00
Costo Produccio 3,362.40 2,521.80 2,521.80 2,521.80 3,362.40
6) ESTADO DE RESULTADOS
 PIZZA AMERICANA

Dec-24 Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-25

850 600 600 600 600 800 600
S/ 5.99 S/ 5.99 S/ 5.99 S/ 5.99 S/ 5.99 S/ 5.99 S/ 5.99
S/ 5,091.50 S/ 3,594.00 S/ 3,594.00 S/ 3,594.00 S/ 3,594.00 S/ 4,792.00 S/ 3,594.00

Dec-24 Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-25

850 600 600 600 600 800 600

Dec-24 Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-25

S/ 2.30 S/ 2.30 S/ 2.30 S/ 2.30 S/ 2.30 S/ 2.30 S/ 2.30
S/ 1,955.00 S/ 1,380.00 S/ 1,380.00 S/ 1,380.00 S/ 1,380.00 S/ 1,840.00 S/ 1,380.00

Dec-24 Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-25

850 600 600 600 600 800 600
0.1 0.1 0.1 0.1 0.1 0.1 0.1
85 60 60 60 60 80 60
S/ 0.33 S/ 0.33 S/ 0.33 S/ 0.33 S/ 0.33 S/ 0.33 S/ 0.33
S/ 28.05 S/ 19.80 S/ 19.80 S/ 19.80 S/ 19.80 S/ 26.40 S/ 19.80

Dec-24 Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-25

850 600 600 600 600 800 600
S/ 1.87 S/ 1.87 S/ 1.87 S/ 1.87 S/ 1.87 S/ 1.87 S/ 1.87
S/ 1,589.50 S/ 1,122.00 S/ 1,122.00 S/ 1,122.00 S/ 1,122.00 S/ 1,496.00 S/ 1,122.00

Dec-24 Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-25

S/ 1,955.00 S/ 1,380.00 S/ 1,380.00 S/ 1,380.00 S/ 1,380.00 S/ 1,840.00 S/ 1,380.00
S/ 28.05 S/ 19.80 S/ 19.80 S/ 19.80 S/ 19.80 S/ 26.40 S/ 19.80
S/ 1,589.50 S/ 1,122.00 S/ 1,122.00 S/ 1,122.00 S/ 1,122.00 S/ 1,496.00 S/ 1,122.00
3,572.55 2,521.80 2,521.80 2,521.80 2,521.80 3,362.40 2,521.80
 Jul-25
800
S/ 5.99
S/ 4,792.00

Jul-25
800

Jul-25
S/ 2.30
S/ 1,840.00

Jul-25
800
0.1
80
S/ 0.33
S/ 26.40

Jul-25
800
S/ 1.87
S/ 1,496.00

Jul-25
S/ 1,840.00
S/ 26.40
S/ 1,496.00
3,362.40