ao

0
1
2
3
4
5

Ventas anuales (S/.)

metodo actual
S/.
74,000.00
S/.
74,700.00
S/.
75,400.00
S/.
76,100.00
S/.
76,800.00
S/.
77,500.00

S/.
S/.
S/.
S/.
S/.
S/.

Ventas anuales (S/.)

metodo propuesto
74,000.00
250,000.00
150,000.00
150,000.00
150,000.00
150,000.00

S/. 90,000.00
S/. 80,000.00

Axis Title

S/. 70,000.00
y = 700.00x - 1,335,800.00
R = 0.09

S/. 60,000.00

ventas historicas
S/. 50,000.00
S/. 40,000.00
S/. 30,000.00
2010

2011

2011

2012

2012

2013

2013

Axis Title

Activos fijos
Muebles
Espejos y lu
Vajilla
Refrigerado
Cocina
Utensilios d
Individuales
Letrero
gastos preo
activo fijo t
depreacion
alquiler de l

Gastos adm
Administrad
2 cocineros
3 mozos
total gastos

Gastos de V
item 1
item 2
item 3

Datos Historicos
ao
2010
2011
2012
2013

Ventas anuales (S/.)

S/.
73,000.00
S/.
68,000.00
S/.
75,000.00
S/.
73,000.00

datos pronosticados
ao
2014
2015
2016
2017
2018
2019

Ventas anuales (S/.)

S/.
74,000.00
S/.
74,700.00
S/.
75,400.00
S/.
76,100.00
S/.
76,800.00
S/.
77,500.00

Activos fijos
Muebles
Espejos y lunas
Vajilla
Refrigerador
Cocina
Utensilios de cocina
Individuales
Letrero
gastos preoperativos
activo fijo total
depreacion
alquiler de local

inversion (S/.)
S/.
5,000.00
S/.
500.00
S/.
500.00
S/.
1,500.00
S/.
1,600.00
S/.
2,000.00
S/.
300.00
S/.
50.00
S/.
500.00
S/.
11,950.00
20%
S/.
1,100.00

Monto Disponible a
invertir

Gastos administritavos
Administrador
2 cocineros
3 mozos
total gastos Adm

Gastos de Ventas
item 1
item 2
item 3

S/.

12,000.00

S/.
S/.
S/.
S/.

1,500.00
2,000.00
2,100.00
67,200.00

S/.
S/.
S/.
S/.

presuspuestos de marketing
ao 0
PROMOCION DE VENTAS
bonificaciones
Premios
Materia promocional
Otros
PUBLICIDAD
Tarjetas de presentacion
Publicidad en radio
otros
TOTAL

ESTADO DE GANANCIAS Y PERDIDAS

ao 0
ingresos por ventas
Costo de ventas
Utilidad bruta
Gastos Adminitrativos
Gastos de Ventas
Utilidad operativa
Gastos Financieros
Utilidad antes de IGV
IGV
Utilidad Neta
-

ao 1

ao 2

ao 3

S/.
S/.
S/.
S/.

3,600.00
3,000.00
4,000.00
1,000.00

S/.
S/.
S/.
S/.

3,600.00
3,000.00
4,000.00
1,000.00

S/.
S/.
S/.
S/.

3,600.00
3,000.00
4,000.00
1,000.00

S/.
S/.
S/.
S/.

480.00
6,000.00
3,000.00
21,080.00

S/.
S/.
S/.
S/.

480.00
6,000.00
3,000.00
21,080.00

S/.
S/.
S/.
S/.

480.00
6,000.00
3,000.00
21,080.00

ao 1
S/. 250,000.00
S/.
21,080.00
S/. 228,920.00
S/.
67,200.00
S/.
S/. 161,720.00
S/.
S/. 161,720.00
S/.
45,000.00
S/. 116,720.00

ao 2
S/. 150,000.00
S/. 21,080.00
S/. 128,920.00
S/. 96,000.00
S/.
S/. 32,920.00
S/.
S/. 32,920.00
18%
S/. 26,994.40

ao 3
S/. 150,000.00
S/. 21,080.00
S/. 128,920.00
S/. 96,000.00
S/.
S/. 32,920.00
S/.
S/. 32,920.00
18%
S/. 26,994.40

ao 1

ao 2

ao 3

BALANCE GENERAL
ao 0
ACTIVO
Caja
Materias primas
total activo corriente

S/.
S/.
S/.

71,000.00
S/.
71,000.00 S/.

Activo Fijo
Depreciacion
Activo Fijo neto

S/.
S/.

11,950.00 S/.
20%
9,560.0 S/.

11,950.00 S/.
40%
7,170.00 S/.

11,950.00
60%
4,780.00

TOTAL ACTIVO

S/.

80,560.00 S/.

11,950.40 S/.

11,950.60

PASIVO

0
S/.
S/.

Cuentas por pagar

insumos

S/.
S/.

89,380.00 S/.
45,720.00 S/.

1,100.00 S/.
45,720.00 S/.

1,100.00
45,720.00

Total pasivo corriente

S/.

135,100.00 S/.

1,100.00 S/.

1,100.00

Deuda a largo Plazo

Total pasivo no corriente
TOTAL PASIVO

S/.
S/.
S/.

S/.
S/.
135,100.00 S/.

S/.
S/.
47,920.00 S/.

47,920.00

Patrimonio neto
capital social
utilidades del periodo
utilidades retenidas
total patrimonio neto

S/.
S/.
S/.
S/.
S/.

11,950.00
161,720.00
45,000.00
128,670.00

TOTAL PASIVO Y PATRIMONIO

S/.

263,770.00

ao 4

ao 5

S/.
S/.
S/.
S/.

3,600.00
3,000.00
4,000.00
1,000.00

S/.
S/.
S/.
S/.

3,600.00
3,000.00
4,000.00
1,000.00

S/.
S/.
S/.
S/.

480.00
6,000.00
3,000.00
21,080.00

S/.
S/.
S/.
S/.

480.00
6,000.00
3,000.00
21,080.00

ao 4
S/. 150,000.00
S/. 21,080.00
S/. 128,920.00
S/. 96,000.00
S/.
S/. 32,920.00
S/.
S/. 32,920.00
18%
S/. 26,994.40

ao 5
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

ao 4

ao 5

S/.

150,000.00
21,080.00
128,920.00
96,000.00
32,920.00
32,920.00
18%
26,994.40

S/.
S/.

S/.
S/.

S/.
S/.

11,950.00 S/.
80%
2,390.00 S/.

11,950.00
100%
-

S/.

11,950.80 S/.

11,951.00

S/.
S/.

1,100.00 S/.
45,720.00 S/.

1,100.00
45,720.00

S/.

1,100.00 S/.

1,100.00

S/.
S/.
S/.

S/.
S/.
47,920.00 S/.

47,920.00

flujo de caja
ao 0

ao 1

ao 2

ingresos
ventas

S/. 250,000.00

Egresos
inversion
Costo de ventas
Gastos Administrativos
Gastos de ventas
IGV

S/.
S/.
S/.
S/.
S/.

45,720.00
21,080.00
67,200.00
45,000.00

Flujo de caja economico

Prestamos
Amortizacion
Intereses

S/.

71,000.00
0
0
0

Flujo de caja financiero

S/.

71,000.00

insumos
arroz
aceite
pescado
mariscos
chifles
cancha
sal

S/.
24.00
S/.
20.00
S/.
40.00
S/.
30.00
S/.
10.00
S/.
2.00
S/.
1.00
S/.
127.00
S/. 45,720.00

ao 3

ao 4

ao 5

ao
0
1
2
3
4
5

Activos fijos
Muebles
Espejos y lunas
Vajilla
Refrigerador
Cocina
Utensilios de cocina
Individuales
Letrero
gastos preoperativos
activo fijo total
depreacion
alquiler de local

Ventas anuales (S/.)

metodo actual
S/.
74,000.00
S/.
74,700.00
S/.
75,400.00
S/.
76,100.00
S/.
76,800.00
S/.
77,500.00

inversion (S/.)
S/.
5,000.00
S/.
500.00
S/.
500.00
S/.
1,500.00
S/.
1,600.00
S/.
2,000.00
S/.
300.00
S/.
50.00
S/.
500.00
S/.
11,950.00
20%
S/.
1,100.00

Ventas anuales (S/.)

metodo propuesto
S/.
74,000.00
S/.
250,000.00
S/.
250,000.00
S/.
250,000.00
S/.
250,000.00
S/.
250,000.00

insumos
arroz
aceite
pescado
mariscos
chifles
cancha
sal

presuspuestos de marketing
ao 0
PROMOCION DE VENTAS
bonificaciones
Premios
Materia promocional
Otros
PUBLICIDAD
Tarjetas de presentacion
Publicidad en radio
otros
TOTAL

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

Gastos administritavos
Administrador
S/.
2 cocineros
S/.
3 mozos
S/.
total gastos Adm S/.

24.00
20.00
40.00
30.00
10.00
2.00
1.00
127.00
45,720.00

ao 1

ao 2

ao 3

Gastos de Ventas
item 1
item 2
item 3

1,500.00
2,000.00
2,100.00
67,200.00

ao 4

ao 5

S/.
S/.
S/.
S/.

3,600.00
3,000.00
4,000.00
1,000.00

S/.
S/.
S/.
S/.

3,600.00
3,000.00
4,000.00
1,000.00

S/.
S/.
S/.
S/.

3,600.00
3,000.00
4,000.00
1,000.00

S/.
S/.
S/.
S/.

3,600.00
3,000.00
4,000.00
1,000.00

S/.
S/.
S/.
S/.

3,600.00
3,000.00
4,000.00
1,000.00

S/.
S/.
S/.
S/.

480.00
6,000.00
3,000.00
21,080.00

S/.
S/.
S/.
S/.

480.00
6,000.00
3,000.00
21,080.00

S/.
S/.
S/.
S/.

480.00
6,000.00
3,000.00
21,080.00

S/.
S/.
S/.
S/.

480.00
6,000.00
3,000.00
21,080.00

S/.
S/.
S/.
S/.

480.00
6,000.00
3,000.00
21,080.00

astos de Ventas
S/.
S/.
S/.
S/.

2014
2015
2016
2017
2018
2019

S/.
S/.
S/.
S/.
S/.
S/.

74,000.00
74,700.00
75,400.00
76,100.00
76,800.00
77,500.00

ESTADO DE GANANCIAS Y PERDIDAS

ao 0
ingresos por ventas
Costo de ventas
Utilidad bruta
Gastos Adminitrativos Gastos de Ventas
Utilidad operativa
Gastos Financieros
Utilidad antes de IGV
IGV
Utilidad Neta
-

BALANCE GENERAL
ao 0
ACTIVO
Caja
Materias primas
total activo corriente
Activo Fijo
Depreciacion
Activo Fijo neto
TOTAL ACTIVO
PASIVO
Cuentas por pagar
Total pasivo corriente
Deuda a largo Plazo
Total pasivo no corriente
TOTAL PASIVO
Patrimonio neto
capital social
utilidades del periodo
utilidades retenidas
total patrimonio neto
TOTAL PASIVO Y PATRIMONIO

ao 1
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

ao 2
250,000.00
67,900.00
182,100.00
67,200.00 S/.
S/.
114,900.00
S/.
114,900.00
45,000.00
69,900.00

ao 1

ao 3
#REF!
#REF!
#REF!
96,000.00 S/.
S/.
#REF!
S/.
#REF!
18%
#REF!

ao 2

ao 4
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
96,000.00 S/. 96,000.00
S/.
#REF!
#REF!
S/.
#REF!
#REF!
18%
18%
#REF!
#REF!

ao 3

ao 4

ao 5

S/.
S/.
S/.

#REF!
#REF!
#REF!
96,000.00
#REF!
#REF!
18%
#REF!

ao 5

S/.
S/.
S/.

69,900.00 S/.
45,720.00 S/.
115,620.00 S/.

69,900.00 S/.
45,720.00 S/.
115,620.00 S/.

S/.
S/.
S/.

11,950.00 S/.
2,390.00 S/.
9,560.0 S/.

11,950.00 S/.
4,780.00 S/.
7,170.00 S/.

S/.

125,180.00 S/.

122,790.00 S/.

S/.
S/.

45,720.00 S/.
45,720.00 S/.

45,720.00 S/.
45,720.00 S/.

45,720.00 S/.
45,720.00 S/.

45,720.00 S/.
45,720.00 S/.

45,720.00
45,720.00

S/.
S/.
S/.

S/.
S/.
45,720.00 S/.

S/.
S/.
45,720.00 S/.

S/.
S/.
45,720.00 S/.

S/.
S/.
45,720.00 S/.

45,720.00

S/.
2,390.00 S/.
S/. 114,900.00 S/.
S/. 45,000.00 S/.
S/. 72,290.00 S/.

114,900.00
45,000.00
69,900.00

120,400.00 S/. 118,010.00 S/.

115,620.00

S/.
S/.
S/.
S/.

9,560.00
114,900.00
45,000.00
79,460.00

S/.
S/.
S/.
S/.

S/.

125,180.00 S/.

7,170.00
114,900.00
45,000.00
77,070.00

S/.
S/.
S/.
S/.

122,790.00 S/.

69,900.00 S/. 69,900.00 S/.

45,720.00 S/. 45,720.00 S/.
115,620.00 S/. 115,620.00 S/.
11,950.00 S/.
7,170.00 S/.
4,780.00 S/.

69,900.00
45,720.00
115,620.00

11,950.00 S/.
9,560.00 S/.
2,390.00 S/.

11,950.00
11,950.00
-

120,400.00 S/. 118,010.00 S/.

115,620.00

4,780.00
114,900.00
45,000.00
74,680.00

flujo de caja
ao 0
ingresos
ventas

ao 1

ao 2

ao 3

ao 4

S/. 250,000.00

Egresos
S/.
S/.
S/.
S/.

67,900.00
67,200.00
45,000.00

Flujo de caja economico

Prestamos
Amortizacion
Intereses

S/.
S/.
S/.
S/.

69,900.00
-

Flujo de caja financiero

S/.

69,900.00
S/. 90,000.00
S/. 80,000.00
S/. 70,000.00

Axis Title

Costo de ventas
Gastos Administrativos
Gastos de ventas
IGV

S/. 60,000.00

ventas historicas
S/. 50,000.00
S/. 40,000.00
S/. 30,000.00
2010

2011

ao 5

y = 700.00x - 1,335,800.00
R = 0.09

2011

2011

2012

Axis Title

2012

2013

2013