Documentos de Académico
Documentos de Profesional
Documentos de Cultura
Modelo Plan Financiero (Ejemplo Panaderia)
Modelo Plan Financiero (Ejemplo Panaderia)
DETALLE
Harina de panaderia
Azucar rubia
Manteca Vegetal
huevos
DETALLE
Pastelero 1
Cocinero 2
MONTO S/.
8.13
10.00
18.125
MONTO S/.
0.52
0.43
0.15
0.12
0.18
0.72
2.119
35.15
SOLUCION
1)
2)
3)
4)
Cant.Unit.
Estimado Kg.
2.5
0.5
1
Precio
Estimado
S/.3.00
S/.5.00
S/.4.60
Cant.Unit.
Estimado H/H
4
Tasa MOD
Estimado
S/.3.00
Total
S/.7.50
S/.2.50
S/.4.60
S/.14.60
Total
S/.12.00
S/.12.00
Cant.Unit.
Estimado H/H
4
Tasa CIF
Estimado
S/.4.00
Total
S/.16.00
Deprec.,etc
S/.16.00
S/.42.60
Cant.Unit.
Produccin
Cant.Total
Estimada(Kg)
gal.
Presup.(Kg)
2.5
1600
4000
0.5
1600
800
1
1600
1600
Costo Total Presupuestado(y Estimado) de MPD
Cant.Unit.
Produccin
Cant.Total
Estimad.H/H
4
Obreros
gal.
1600
Presup.H/H
6400
Cant.Unit.
Estimado H/H
4
Produccin
gal.
1600
Cant.Total
Presup.H/H
6400
Deprec.,etc
Cant.Unit.
Real (Kg)
2.8
0.4
1.2
Cant.Unit.
Real H/H
5
Produccin
Cant.Total
gal.
Real (Kg)
1600
4480
1600
640
1600
1920
Costo Total Real MPD
Produccin
gal.
1600
Cant.Total
Real H/H
8000
Cant.Unit.
Real H/H
5
Produccin
gal.
1600
Cant.Total
Real H/H
8000
Deprec.,etc
S/.68,160.00
S/.83,776.00
S/.15,616.00 Desfavorable
S/.23,360.00
S/.26,176.00
S/.2,816.00 Desfavorable
S/.19,200.00
S/.24,000.00
S/.4,800.00 Desfavorable
S/.25,600.00
S/.33,600.00
S/.8,000.00 Desfavorable
S/.15,616.00 Desfavorable
S/.2,816.00 a
S/.23,360.00 b
0.1205479452 a/b
S/.4,800.00
S/.19,200.00
0.25
S/.8,000.00
S/.25,600.00
0.3125
S/.14.60 c
0.1205479452 d
S/.1.76 c*d
S/.16.36 c+(c*d)
S/.12.00
0.25
S/.3.00
S/.15.00
S/.16.00
0.3125
S/.5.00
S/.21.00
S/.16.36
S/.15.00
S/.21.00
C.Unit.Estim.Ajustado Total
Produccin real
C.Total Estim.Ajust.General
Costo Total Real General
S/.52.36
1600
S/.83,776.00
S/.83,776.00
35
COSTO UNIT.
0.22
0.04
0.14
0.02
0.43
COSTO UNIT.
0.23
0.29
0.52
COSTO UNIT.
0.01
0.01
0.00
0.00
0.01
0.02
0.06
1.00
Precio
Estimado
3
5
4.6
Tasa MOD
Total
S/.12,000.00
S/.4,000.00
S/.7,360.00
S/.23,360.00
Total
Estimado
3
S/.19,200.00
S/.19,200.00
Tasa CIF
Estimado
4
Total
S/.25,600.00
S/.25,600.00
S/.68,160.00
Precio
Real
3.2
4.7
4.6
Tasa MOD
Real
3
Total
S/.14,336.00
S/.3,008.00
S/.8,832.00
S/.26,176.00
Total
S/.24,000.00
S/.24,000.00
Tasa CIF
Real
4.2
Total
S/.33,600.00
S/.33,600.00
S/.83,776.00
Descripcin
Materiales e insumos directos
Mano de obra directa
Gastos indirectos de fabricacin
COSTO DE PRODUCCIN
Gastos Generales
Gastos Administrativos
Gastos de Ventas
Gastos Financieros
COSTO DE VENTA
Precio Unit.
(S/.))
Unidad
Cantidad
Unidades x mes
Unidades x mes
Unidades x mes
20,930.00
20,930.00
20,930.00
0.43
0.52
0.06
1
1
1
1
2,126.26
2,320.77
165.77
194.83
Mensual
Mensual
Mensual
Mensual
Descripcin
Materiales e insumos directos
Mano de obra directa
Gastos indirectos de fabricacin
COSTO VARIABLE TOTAL
Gastos Generales
Gastos Administrativos
Gastos de Ventas
Gastos Financieros
COSTO FIJO TOTAL
COSTO TOTAL
COSTO VARIABLE UNITARIO
Unidad
Cantidad
COSTOS VARIABLES
Unidades x mes
Unidades x mes
Unidades x mes
20,930.00
20,930.00
20,930.00
COSTOS FIJOS
Mensual
Mensual
Mensual
Mensual
1
1
1
1
Precio Unit.
(S/.))
0.43
0.52
0.06
2,126.26
2,320.77
165.77
194.83
squitas)
20,930.00 Produccin de bolsas de rosquitas x MES
Monto Total
(S/.)
8,916.18
10,838.75
1,267.16
21,022.09
2,126.26
2,320.77
165.77
194.83
25,829.72
Costo x Unidad
0.43
0.52
0.06
1.00
0.10
0.11
0.01
0.01
1.23
-
1.00
1.23
0.19
1.42
Monto Total
(S/.)
8,916.18
10,838.75
1,267.16
21,022.09
2,126.26
2,320.77
165.77
194.83
4,807.62
25,829.72
1.00
25,829.72
35%
42%
5%
81%
8%
9%
1%
1%
100%
805.00
PE =
PE =
Costos Fijos
Costo variable Unitario
PV
4,807.62
1.00
1.42
PE =
O DE EQUILIBRIO
4,807.62
0.41
11,590
11,589.80
Unidades / mes
16,448.42
Moneda / soles
bolsas
ESCENARIO
1er. Ao
2do Ao
AOS
3er. Ao
4to.Ao
5to. Ao
Pesimista
Conservador
109,200
218,400
273,000
327,600
327,600
Optimista
MES
DIA
9,100
350
18,200
700
22,750
875
27,300
1,050
350000
300000
250000
200000
Pesimista
Conservador
150000
100000
50000
0
Optimista
27,300
1,050
DETALLES
Prod galletas x lote
210
ao 2
210
ao 3
210
ao 4
210
ao 5
210
N de lotes producidos x
da
10
20
25
30
30
N de das trabajados
26
26
26
26
26
N de meses
12
12
12
12
12
Total
109,200
218,400
273,000
327,600
327,600
MES
9,100
18,200
22,750
27,300
27,300
SEMANA
DIA
2,275
350
4,550
700
5,688
875
6,825
1,050
6,825
1,050
196,560.00
39,312.00
3,276.00
N de unidades x bolsa
paquetes
de
rosquitas
ao 1
251,160
20,930
805
Materiales e insumos
Costo Unitario
(Nuevos Soles)
Costo Total
(Nuevos Soles)
Unidad
Cantidad x Mes
Harina de panaderia
kg
520
3.8
Azucar rubia
kg
260
1.56
Manteca Vegetal
kg
260
Huevos
Kg.
32.5
Mensual
250.00
1,976.00
405.60
1,300.00
195.00
250.00
0.00
0.00
4,126.60
Personal
Cantidad
Remuneracin
Mensual en Nuevos
Soles
Monto Total
Mensual en
Nuevos Soles
1,200.00
2,400.00
Limpieza de local
Vendedor
1
1
500.00
900.00
500.00
900.00
0.00
0.00
0.00
3,800.00
Mano de Obra Indirecta
Administrador
Contador
1
1
1,000.00
300.00
1,000.00
300.00
0.00
0.00
1,300.00
5,100.00
Descripcin
1 Amasadora
2 Batidora
3 Cortadora
4
5
6
7
8
1
1
1
3,266.00
5,500.00
4,500.00
Descripcin
1,800.00
200.00
Monto Total
(S/.)
3,266.00
5,500.00
4,500.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
13,266.00
Monto Total
(S/.)
1,800.00
400.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
2,200.00
Implementacin de Infraestructura
Descripcin
1 Horno artesanal
2 Adecuacin de local
3
Cantidad
1
1
Precio Unit.
Monto Total (S/.)
(S/.)
3,000.00
2,000.00
3,000.00
2,000.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
5,000.00
Descripcin
Costo (Nuevos
Resumen de
Soles)
Gastos por Rubro
Gastos de Organizacin
Estudios Preliminares
Estudio de Factibilidad Definitivos
Estudio arquitectnico
Asesora
Gastos de instalacin
Permisos (construccin, municipales, otros)
Bsqueda y Seleccin de personal
300.00
500.00
Gastos imprevistos
200.00
400.00
1,800.00
300.00
100.00
Gasto de Constitucin
Gastos Notariales
Inscripcin en el Registros Pblicos
Licencia Municipal
Trmites en Ministerio de Salud
Otros Trmites
300.00
150.00
250.00
150.00
300.00
Servicio de Terceros
300.00
1,450.00
Gastos en Capacitacin
Capacitacin en el Puesto
50.00
50.00
Otras Capacitaciones
Gastos en Publicidad y Promocin
Permisos Municipales Publicidad
Publicidad
200.00
400.00
600.00
3,900.00
Costo
(Nuevos
Soles)
Gastos
mensuales por
Rubro
AO 1
1,924.00
23,088.00
2,100.00
25,200.00
150.00
1,800.00
Gastos de O
Gastos Generales
Telfonos Celulares
Alquiler de local
Servicio de Internet
Arbitrios
Servicio de agua
Servicio de Luz
Servicio de telefona fija
32.00
1,240.00
60.00
40.00
120.00
200.00
32.00
200.00
Gastos Administrativos
tiles de Oficina
Gastos de Representacin
Servicio de Terceros
Mantenimiento Equipos
Artculos de limpieza
Personal administrativo
100.00
150.00
200.00
150.00
1,300.00
Otros gastos
200.00
Gastos de Ventas
Publicidad
150.00
Gastos de Operacin (Nuevos Soles)
4,174.00
50,088.00
Gastos de Operacin
AO 2
AO 3
AO 4
AO 5
24,242.40
25,454.52
26,727.25
28,063.61
26,460.00
27,783.00
29,172.15
30,630.76
1,890.00
1,984.50
2,083.73
2,187.91
52,592.40
55,222.02
57,983.12
60,882.28
Ao 1
Ao 2
Ao 3
Ao 4
1.42
109,200
154,978.30
1.42
218,400
309,956.60
1.42
273,000
387,445.75
1.42
327,600
464,934.90
Ao 1
46,519
56,550
6,611
109,680
Ao 2
93,038
113,100
13,223
219,361
Ao 3
116,298
141,375
16,528
274,201
Ao 4
139,558
169,650
19,834
329,041
Monto
13,266.00
2,200.00
5,000.00
Depreciacin %
20%
20%
10%
Ao 5
1.42
327,600
464,934.90
Ao 5
139,558
169,650
19,834
329,041
tivos
Depreciacin
Anual( S/.)
2,653.20
440.00
500.00
3,593.20
Inversiones
Rubros de Inversiones
Inversin desagregada
Maquinaria y equipamiento
Inversin Tangible
Inversin Fija
Inversin Intangible
2,200.00
Infraestructura (construccin)
5,000.00
Gastos de organizacin
1,800.00
Gasto de constitucin
1,450.00
Gastos en capacitacin
Gastos en materiales e insumos bsicos
Capital de Trabajo
13,266.00
Muebles en general
Gastos en promocin
Capital de Trabajo
Inversiones
Parciales
(Nuevos Soles)
50.00
600.00
8,253.20
10,200.00
5,748.00
Total de
Inversiones
(Nuevos Soles)
20,466.00
3,900.00
24,201.20
48,567.20
Financiamiento
Capital socios
Banco
Otros
Total (Nuevos Soles)
Porcentaje
20,000.00
28,567.20
41%
59%
0%
48,567.20
100%
1.25%
24
Prestamo
28,567.20
Meses
1
2
3
4
28,567.20
27,539.16
26,498.27
25,444.37
357.09
344.24
331.23
318.05
1,028.04
1,040.89
1,053.90
1,067.07
24,377.30
304.72
1,080.41
23,296.89
291.21
1,093.92
22,202.97
277.54
1,107.59
21,095.38
263.69
1,121.44
19,973.95
249.67
1,135.45
10
18,838.49
235.48
1,149.65
11
17,688.85
221.11
1,164.02
12
16,524.83
206.56
1,178.57
13
15,346.26
191.83
1,193.30
14
14,152.96
176.91
1,208.22
15
12,944.75
161.81
1,223.32
16
11,721.43
146.52
1,238.61
17
10,482.82
131.04
1,254.09
18
9,228.73
115.36
1,269.77
19
7,958.96
99.49
1,285.64
20
6,673.32
83.42
1,301.71
21
5,371.61
67.15
1,317.98
22
4,053.62
50.67
1,334.46
23
2,719.17
33.99
1,351.14
24
1,368.03
17.10
1,368.03
Total Intereses
S/. 4,675.87
S/. 28,567.20
stamo
Cuota Anual
(Nuevos Soles)
Saldo Final
(Nuevos Soles)
1,385.13
1,385.13
1,385.13
1,385.13
27,539.16
26,498.27
25,444.37
24,377.30
1,385.13
23,296.89
1,385.13
22,202.97
1,385.13
21,095.38
1,385.13
19,973.95
1,385.13
18,838.49
1,385.13
17,688.85
1,385.13
16,524.83
1,385.13
15,346.26
1,385.13
14,152.96
1,385.13
12,944.75
1,385.13
11,721.43
1,385.13
10,482.82
1,385.13
9,228.73
1,385.13
7,958.96
1,385.13
6,673.32
1,385.13
5,371.61
1,385.13
4,053.62
1,385.13
2,719.17
1,385.13
1,368.03
1,385.13
0.00
COSTOS
COSTOS DE PRODUCCIN
Materiales e insumos
Mano de Obra Directa
Gastos indirectos de fabricacin
GASTOS DE OPERACIN
Gastos Generales
Gastos Administrativos
Gastos de Venta
Gastos de Exportacin
GASTOS FINANCIEROS
Intereses
TOTAL DE COSTOS (Nuevos Soles)
Ao 1
AOS
Ao 3
Ao 2
( S/.)
( S/.)
109,680.48
46,519.20
56,550.00
6,611.28
50,088.00
23,088.00
25,200.00
1,800.00
219,360.96
93,038.40
113,100.00
13,222.56
52,592.40
24,242.40
26,460.00
1,890.00
( S/.)
274,201.20
116,298.00
141,375.00
16,528.20
55,222.02
25,454.52
27,783.00
1,984.50
Ao 4
( S/.)
329,041.44
139,557.60
169,650.00
19,833.84
57,983.12
26,727.25
29,172.15
2,083.73
3,400.60
1,275.27
0.00
0.00
3,400.60
1,275.27
163,169.08 273,228.63 329,423.22 387,024.56
Ao 1
Ao 2
( S/.)
COSTOS FIJOS
Depreciacin
Amortizacin de intangible
Gastos Generales
Gastos Administrativos
Gastos de Ventas
Gastos de Exportacin
Gastos Financieros
Costo Fijo Total
COSTOS VARIABLES
Materiales e insumos
Mano de Obra Directa
Gastos Indirectos de fabricacin
Costo variable total
Ao 3
( S/.)
Ao 4
( S/.)
( S/.)
3,593.20
780.00
23,088.00
25,200.00
1,800.00
3,593.20
780.00
24,242.40
26,460.00
1,890.00
3,593.20
780.00
25,454.52
27,783.00
1,984.50
3,593.20
780.00
26,727.25
29,172.15
2,083.73
3,400.60
57,861.80
1,275.27
58,240.87
0.00
59,595.22
0.00
62,356.32
46,519.20
56,550.00
6,611.28
93,038.40
113,100.00
13,222.56
116,298.00
141,375.00
16,528.20
139,557.60
169,650.00
19,833.84
109,680.48
167,542.28
219,360.96
277,601.83
274,201.20
333,796.42
329,041.44
391,397.76
RUBRO
Costo Fijo Total
Costo Variable Unitario
Costo Fijo Unitario
Precio Unitario del producto
PUNTO DE EQUILIBRIO (cantidad)
PUNTO DE EQUILIBRIO (S/.)
Ao 1
AOS
Ao 3
Ao 2
( S/.)
57,861.80
1.00
0.53
1.42
139,488.13
197,963.67
( S/.)
58,240.87
1.00
0.27
1.42
140,401.97
199,260.61
(
S/.)
59,595.22
1.00
0.22
1.42
143,666.91
203,894.27
Ao 4
( S/.)
62,356.32
1.00
0.19
1.42
150,323.13
213,340.88
300,000.00
250,000.00
200,000.00
Costo Fijo Total
Costo variable total
150,000.00
100,000.00
50,000.00
0.00
1.40
1.20
1.60
1.40
1.20
1.00
0.80
0.60
0.40
0.20
0.00
225,000.00
220,000.00
215,000.00
210,000.00
PUNTO DE EQUILIBRIO (S/.)
205,000.00
200,000.00
195,000.00
190,000.00
200,000.00
195,000.00
190,000.00
185,000.00
Ao 5
( S/.)
329,041.44
139,557.60
169,650.00
19,833.84
60,882.28
28,063.61
30,630.76
2,187.91
0.00
389,923.72
Ao 5
( S/.)
3,593.20
780.00
28,063.61
30,630.76
2,187.91
0.00
65,255.48
139,557.60
169,650.00
19,833.84
329,041.44
394,296.92
Ao 5
( S/.)
65,255.48
1.00
0.20
1.42
157,312.16
223,259.81
AOS
AO 1
AO 2
AO 3
AO 4
154,978.30
109,680.48
45,297.82
23,088.00
25,200.00
1,800.00
309,956.60
219,360.96
90,595.64
24,242.40
26,460.00
1,890.00
387,445.75
274,201.20
113,244.55
25,454.52
27,783.00
1,984.50
464,934.90
329,041.44
135,893.46
26,727.25
29,172.15
2,083.73
-4,790.18
3,593.20
780.00
3,400.60
-12,563.98
0.00
-12,563.98
38,003.24
3,593.20
780.00
1,275.27
32,354.77
9,059.34
23,295.43
58,022.53
3,593.20
780.00
0.00
53,649.33
15,021.81
38,627.52
77,910.34
3,593.20
780.00
0.00
73,537.14
20,590.40
52,946.74
Ao 0
Ao 1
( S/.)
48,567.20
48,567.20
(48,567.20)
Ao 2
( S/.)
Ao 3
( S/.)
154,978.30
309,956.60
387,445.75
154,978.30
109,680.48
50,088.00
0.00
309,956.60
219,360.96
52,592.40
9,059.34
387,445.75
274,201.20
55,222.02
15,021.81
159,768.48
(4,790.18)
281,012.70
28,943.91
344,445.03
43,000.72
( S/.)
RUBRO
Ao 0
Ao 1
( S/.)
28,567.20
28,567.20
48,567.20
48,567.20
(20,000.00)
Ao 2
( S/.)
Ao 3
( S/.)
( S/.)
154,978.30
309,956.60
387,445.75
154,978.30
109,680.48
50,088.00
3,400.60
13,220.94
0.00
309,956.60
219,360.96
52,592.40
1,275.27
15,346.26
9,059.34
387,445.75
274,201.20
55,222.02
0.00
176,390.01
(21,411.71)
297,634.23
12,322.37
344,445.03
43,000.72
360
1.54
15,021.81
Valores
70,935.26
72,480.69
46.43%
57.71%
1.73
0.31
AO 5
464,934.90
329,041.44
135,893.46
28,063.61
30,630.76
2,187.91
100%
71%
29%
6%
7%
0%
75,011.18
3,593.20
780.00
0.00
70,637.98
19,778.64
50,859.35
16%
1%
0%
0%
15%
4%
11%
Ao 4
Ao 5
( S/.)
464,934.90
( S/.)
464,934.90
329,041.44
57,983.12
20,590.40
464,934.90
2,500.00
24,201.20
491,636.10
329,041.44
60,882.28
19,778.64
407,614.96
57,319.94
409,702.35
81,933.75
Ao 4
Ao 5
( S/.)
( S/.)
464,934.90
464,934.90
2,500.00
24,201.20
464,934.90
329,041.44
57,983.12
0.00
491,636.10
329,041.44
60,882.28
0.00
20,590.40
19,778.64
407,614.96
57,319.94
409,702.35
81,933.75