HOTEL SAN DIEGO

NOMBRE DEL PROYECTO: HOTEL

ANALISIS FINANCIERO
I
II
III
IV
V
VI
VII
VIII
IX
X
XI
XII

PRESUPUESTO DE INVERSION
RESTAURANTE
HOSPEDJE
INGRESOS
COSTOS
AMORTIZCIONES
DEPRESIACION
ESTADO DE RESULTADOS
PUNTO DE EQUILIBRIO
CAPITAL DE TRABAJO
RENTABILIDAD
PERIODO DE RECUPERACION

HOTEL SAN DIEGO

ESTRUCTURA FINANCIERA Y FUENTE

COINCEPTO
INVERSION FIJA
Obra civil
Hotel primera etapa
Edificio de oficina
Almacenes
Carreteras de acceso
Obras de drenaje
Maquinaria Principal
Equipo auxiliar y complementario
COLCHON MATRIMONIAL
BOX MATRIMONIAL SOPORTE PLUSS
HIDROLAVADORA
FRIGOBAR WHIRPOOL
LUZ FRIA AHORRADORA
UNIDAD AIRE ACONDICIONADO MINISPLIT
INSTALACION DE AIRE ACONDICIONADO
CALENTADOR DE GAS INDUSTRIAL
REGULADOR PARA GAS
MANOMETRO PARA GAS
TERMOMETRO BIMETALICO

Unidad

Cantidad

OBRA

PESOS
PESOS
PESOS
PESOS
PESOS
PESOS
PESOS
PESOS
PESOS
PESOS
PESOS

60
60
1
30
20
10
10
1
1
1
1

Camioneta
Auto
Camin de carga
Mobiliario y equipo de oficina
Mobiliario
Equipo de oficina
Equipo de computo
Subtotal
CAPITAL DE TRABAJO
Capital de trabajo mensual

Subtotal
INVERSION DIFERIDA
Estudios
Estudios topogrficos
Estudios del suelo y agua
Estudios, otros

presupuesto

1.00

Comercializacion
CAMPAA PROMOCIONAL EN RADIO

PESOS

PESOS

Publicidad y Promocin
Registro del nombre
Gastos notariales
Gastos administrativos
PATENTES - EXPLO. DE RECUR. NATUR.
SOFTWARE DE RESERVACIN
Explotacin de recursos naturales
Asesoria y supervision
Asesora de instalacin
Superv.de la ejecucin del Proy.
Consultoria y capacitacion
CONSULTORIA E INTEGRACION DEL PROYECTO

Capacitacin
Puesta en Marcha
Mano de obra
Materias primas y otras
Servicios
Subtotal
TOTAL

TEL SAN DIEGO

NANCIERA Y FUENTES DE APORTACION

P. Unitario

Total

12000000

2,160.00

1,700.00

5,499.00

3,199.00

296.99

5,100.00

4,300.00

42,596.36

755.16

755.16

832.88

113,923.25

Aportaciones
PROGRAMA
I. Ejecutora

Grupo

12,000,000.00
129,600.00
102,000.00
5,499.00
95,970.00
5,939.80
51,000.00
43,000.00
42,596.36
755.16
755.16
832.88
###

113,923.25

113,923.25

32,155.20

50,000.00

32,155.20
50,000.00
82,155.20
###
0%

0%

0%

0%

HOTEL SAN DIEGO

Restaurant

PLATILLO
Mojarra frita
Mojarra al Mojo de Ajo
Mojarra a la veracruzana
Mojarra en caldo
Mojarra a la diabla
Pescado frito
Pescado al mojo de ajo
Pescado empanizado
Caldo de Pescado
Pescado a la diabla
Caldo de camarn
Camaron al mojo de ajo
Camaron empanizado
Camaron a la diabla
Camaron a la veracruzana
Pechuga de pollo frita
Pechuga asada
Pechuga a la Mexicana
Pechuga empanizada
Bistec de res azada
Bistes de res a la mexicana
Bistec de res frita
Codornis frita
codornis enchilada
Botellas de agua chica
Botella de agua 1 litro
Jarra de agua
Refrescos

Costo
de
Produccion
$
45.00
$
45.00
$
45.00
$
45.00
$
45.00
$
50.00
$
50.00
$
50.00
$
50.00
$
50.00
$
50.00
$
50.00
$
50.00
$
50.00
$
50.00
$
25.00
$
25.00
$
25.00
$
25.00
$
25.00
$
25.00
$
25.00
$
25.00
$
25.00
$
4.00
$
5.00
$
15.00
$
5.00

Precio
Venta
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

de
64.00
64.00
64.00
64.00
64.00
74.00
74.00
74.00
74.00
74.00
84.00
84.00
84.00
84.00
84.00
38.00
38.00
38.00
38.00
38.00
38.00
38.00
38.00
38.00
8.00
10.00
30.00
10.00

UNIDADES VEND
CONCEPTO
Mojarra frita
Mojarra al Mojo de Ajo
Mojarra a la veracruzana
Mojarra en caldo
Mojarra a la diabla
Pescado frito
Pescado al mojo de ajo
Pescado empanizado
Caldo de Pescado

ENERO
20.0
18.0
10.0
15.0
20.0
20.0
20.0
10.0
15.0

FEB
25.0
###
###
###
25.0
25.0
25.0
15.0
20.0

MAR
45.0
25.0
15.0
25.0
32.0
32.0
30.0
20.0
25.0

Pescado a la diabla
Caldo de camarn
Camaron al mojo de ajo
Camaron empanizado
Camaron a la diabla
Camaron a la veracruzana
Pechuga de pollo frita
Pechuga asada
Pechuga a la Mexicana
Pechuga empanizada
Bistec de res azada
Bistes de res a la mexicana
Bistec de res frita
Codornis frita
codornis enchilada
Botellas de agua chica
Botella de agua 1 litro
Jarra de agua
Refrescos

10.0
5.0
5.0
15.0
7.0
10.0
12.0
10.0
12.0
10.0
10.0
10.0
10.0
5.0
10.0
5.0
3.0
8.0
10.0
315

###
###
5.0
###
###
###
###
15.0
###
###
###
15.0
20.0
5.0
15.0
###
###
###
20.0
380

25.0
9.0
9.0
35.0
25.0
21.0
20.0
15.0
12.0
25.0
25.0
20.0
20.0
18.0
20.0
18.0
15.0
20.0
20.0
621

PRESUPUESTO DE
CONCEPTO
Mojarra frita
Mojarra al Mojo de Ajo
Mojarra a la veracruzana
Mojarra en caldo
Mojarra a la diabla
Pescado frito
Pescado al mojo de ajo
Pescado empanizado
Caldo de Pescado
Pescado a la diabla
Caldo de camarn
Camaron al mojo de ajo
Camaron empanizado
Camaron a la diabla
Camaron a la veracruzana
Pechuga de pollo frita
Pechuga asada
Pechuga a la Mexicana
Pechuga empanizada
Bistec de res azada
Bistes de res a la mexicana
Bistec de res frita
Codornis frita
codornis enchilada
Botellas de agua chica

ENERO
1,280.0
1,152.0
640.0
960.0
1,280.0
1,480.0
1,480.0
740.0
1,110.0
740.0
420.0
420.0
1,260.0
588.0
840.0
456.0
380.0
456.0
380.0
380.0
380.0
380.0
190.0
380.0
40.0

FEB
1,600.0
1,152.0
640.0
960.0
1,600.0
1,850.0
1,850.0
1,110.0
1,480.0
740.0
420.0
420.0
1,260.0
588.0
840.0
456.0
570.0
456.0
380.0
380.0
570.0
760.0
190.0
570.0
40.0

MAR
2,880.0
1,600.0
960.0
1,600.0
2,048.0
2,368.0
2,220.0
1,480.0
1,850.0
1,850.0
756.0
756.0
2,940.0
2,100.0
1,764.0
760.0
570.0
456.0
950.0
950.0
760.0
760.0
684.0
760.0
144.0

Botella de agua 1 litro

Jarra de agua
Refrescos
TOTAL

CONCEPTO
Mojarra frita
Mojarra al Mojo de Ajo
Mojarra a la veracruzana
Mojarra en caldo
Mojarra a la diabla
Pescado frito
Pescado al mojo de ajo
Pescado empanizado
Caldo de Pescado
Pescado a la diabla
Caldo de camarn
Camaron al mojo de ajo
Camaron empanizado
Camaron a la diabla
Camaron a la veracruzana
Pechuga de pollo frita
Pechuga asada
Pechuga a la Mexicana
Pechuga empanizada
Bistec de res azada
Bistes de res a la mexicana
Bistec de res frita
Codornis frita
codornis enchilada
Botellas de agua chica
Botella de agua 1 litro
Jarra de agua
Refrescos
Total

30.0
240.0
100.0

30.0
240.0
200.0

150.0
600.0
200.0

16,902

19,752

32,036

ENERO
900.0
810.0
450.0
675.0
900.0
1,000.0
1,000.0
500.0
750.0
500.0
250.0
250.0
750.0
350.0
500.0
300.0
250.0
300.0
250.0
250.0
250.0
250.0
125.0
250.0
20.0
15.0
120.0
50.0
12,015.0

FEB
1,125.0
810.0
450.0
675.0
1,125.0
1,250.0
1,250.0
750.0
1,000.0
500.0
250.0
250.0
750.0
350.0
500.0
300.0
375.0
300.0
250.0
250.0
375.0
500.0
125.0
375.0
20.0
15.0
120.0
100.0
14,140.0

Presupuesto de Egresos
MAR
2,025.0
1,125.0
675.0
1,125.0
1,440.0
1,600.0
1,500.0
1,000.0
1,250.0
1,250.0
450.0
450.0
1,750.0
1,250.0
1,050.0
500.0
375.0
300.0
625.0
625.0
500.0
500.0
450.0
500.0
72.0
75.0
300.0
100.0
22,862.0

UNIDADES VENDIDAS /MES

ABR
120.0
120.0
30.0
65.0
75.0
75.0
85.0
40.0
40.0

MAY
95.0
90.0
20.0
50.0
50.0
50.0
75.0
30.0
32.0

JUN
95.0
90.0
20.0
50.0
50.0
50.0
75.0
30.0
32.0

JUL
95.0
90.0
20.0
50.0
50.0
50.0
75.0
30.0
32.0

AG
75.0
90.0
20.0
50.0
50.0
50.0
75.0
35.0
32.0

SEPT
75.0
90.0
20.0
50.0
50.0
50.0
75.0
###
###

OCT
75.0
90.0
20.0
50.0
50.0
50.0
75.0
35.0
32.0

NOV
95.0
90.0
20.0
50.0
50.0
50.0
75.0
###
###

DIC
95.0
90.0
20.0
50.0
50.0
50.0
75.0
35.0
32.0

40.0
35.0
35.0
70.0
60.0
40.0
40.0
20.0
12.0
15.0
15.0
15.0
10.0
8.0
10.0
8.0
5.0
8.0
10.0
1106

25.0
20.0
20.0
60.0
60.0
35.0
40.0
25.0
30.0
50.0
50.0
50.0
50.0
40.0
50.0
40.0
30.0
40.0
40.0
1247

25.0
20.0
20.0
60.0
60.0
35.0
40.0
25.0
30.0
50.0
50.0
50.0
50.0
40.0
50.0
40.0
30.0
40.0
40.0
1247

25.0
20.0
20.0
60.0
60.0
35.0
40.0
25.0
30.0
50.0
50.0
50.0
50.0
40.0
50.0
40.0
30.0
40.0
40.0
1247

32.0
20.0
20.0
60.0
60.0
35.0
40.0
25.0
12.0
50.0
50.0
50.0
50.0
40.0
50.0
40.0
30.0
40.0
40.0
1221

###
###
20.0
60.0
60.0
35.0
40.0
25.0
###
50.0
50.0
50.0
50.0
40.0
50.0
40.0
30.0
40.0
40.0
1221

32.0
20.0
20.0
60.0
60.0
35.0
40.0
25.0
30.0
50.0
50.0
50.0
50.0
40.0
50.0
40.0
30.0
40.0
40.0
1239

###
###
20.0
60.0
60.0
35.0
40.0
25.0
30.0
50.0
50.0
50.0
50.0
40.0
50.0
40.0
30.0
40.0
40.0
1259

32.0
20.0
20.0
60.0
60.0
35.0
40.0
25.0
30.0
50.0
50.0
50.0
50.0
40.0
50.0
40.0
30.0
40.0
40.0
1259

JUL
6,080.0
5,760.0
1,280.0
3,200.0
3,200.0
3,700.0
5,550.0
2,220.0
2,368.0
1,850.0
1,680.0
1,680.0
5,040.0
5,040.0
2,940.0
1,520.0
950.0
1,140.0
1,900.0
1,900.0
1,900.0
1,900.0
1,520.0
1,900.0
320.0

AG
4,800.0
5,760.0
1,280.0
3,200.0
3,200.0
3,700.0
5,550.0
2,590.0
2,368.0
2,368.0
1,680.0
1,680.0
5,040.0
5,040.0
2,940.0
1,520.0
950.0
456.0
1,900.0
1,900.0
1,900.0
1,900.0
1,520.0
1,900.0
320.0

SEPT
4,800.0
5,760.0
1,280.0
3,200.0
3,200.0
3,700.0
5,550.0
2,590.0
2,368.0
2,368.0
1,680.0
1,680.0
5,040.0
5,040.0
2,940.0
1,520.0
950.0
456.0
1,900.0
1,900.0
1,900.0
1,900.0
1,520.0
1,900.0
320.0

OCT
4,800.0
5,760.0
1,280.0
3,200.0
3,200.0
3,700.0
5,550.0
2,590.0
2,368.0
2,368.0
1,680.0
1,680.0
5,040.0
5,040.0
2,940.0
1,520.0
950.0
1,140.0
1,900.0
1,900.0
1,900.0
1,900.0
1,520.0
1,900.0
320.0

NOV
6,080.0
5,760.0
1,280.0
3,200.0
3,200.0
3,700.0
5,550.0
2,590.0
2,368.0
2,368.0
1,680.0
1,680.0
5,040.0
5,040.0
2,940.0
1,520.0
950.0
1,140.0
1,900.0
1,900.0
1,900.0
1,900.0
1,520.0
1,900.0
320.0

DIC
6,080.0
5,760.0
1,280.0
3,200.0
3,200.0
3,700.0
5,550.0
2,590.0
2,368.0
2,368.0
1,680.0
1,680.0
5,040.0
5,040.0
2,940.0
1,520.0
950.0
1,140.0
1,900.0
1,900.0
1,900.0
1,900.0
1,520.0
1,900.0
320.0

PRESUPUESTO DE INGRESOS
ABR
7,680.0
7,680.0
1,920.0
4,160.0
4,800.0
5,550.0
6,290.0
2,960.0
2,960.0
2,960.0
2,940.0
2,940.0
5,880.0
5,040.0
3,360.0
1,520.0
760.0
456.0
570.0
570.0
570.0
380.0
304.0
380.0
64.0

MAY
6,080.0
5,760.0
1,280.0
3,200.0
3,200.0
3,700.0
5,550.0
2,220.0
2,368.0
1,850.0
1,680.0
1,680.0
5,040.0
5,040.0
2,940.0
1,520.0
950.0
1,140.0
1,900.0
1,900.0
1,900.0
1,900.0
1,520.0
1,900.0
320.0

JUN
6,080.0
5,760.0
1,280.0
3,200.0
3,200.0
3,700.0
5,550.0
2,220.0
2,368.0
1,850.0
1,680.0
1,680.0
5,040.0
5,040.0
2,940.0
1,520.0
950.0
1,140.0
1,900.0
1,900.0
1,900.0
1,900.0
1,520.0
1,900.0
320.0

50.0
240.0
100.0

300.0
1,200.0
400.0

300.0
1,200.0
400.0

300.0
1,200.0
400.0

300.0
1,200.0
400.0

300.0
1,200.0
400.0

300.0
1,200.0
400.0

300.0
1,200.0
400.0

300.0
1,200.0
400.0

65,404

62,358

62,358

62,358

62,562

62,562

63,246

63,246

63,246

resupuesto de Egresos
ABR
MAY
JUN
JUL
AG
SEPT
OCT
NOV
DIC
5,400.0
4,275.0
4,275.0
4,275.0
3,375.0
3,375.0
3,375.0
4,275.0
4,275.0
5,400.0
4,050.0
4,050.0
4,050.0
4,050.0
4,050.0
4,050.0
4,050.0
4,050.0
1,350.0
900.0
900.0
900.0
900.0
900.0
900.0
900.0
900.0
2,925.0
2,250.0
2,250.0
2,250.0
2,250.0
2,250.0
2,250.0
2,250.0
2,250.0
3,375.0
2,250.0
2,250.0
2,250.0
2,250.0
2,250.0
2,250.0
2,250.0
2,250.0
3,750.0
2,500.0
2,500.0
2,500.0
2,500.0
2,500.0
2,500.0
2,500.0
2,500.0
4,250.0
3,750.0
3,750.0
3,750.0
3,750.0
3,750.0
3,750.0
3,750.0
3,750.0
2,000.0
1,500.0
1,500.0
1,500.0
1,750.0
1,750.0
1,750.0
1,750.0
1,750.0
2,000.0
1,600.0
1,600.0
1,600.0
1,600.0
1,600.0
1,600.0
1,600.0
1,600.0
2,000.0
1,250.0
1,250.0
1,250.0
1,600.0
1,600.0
1,600.0
1,600.0
1,600.0
1,750.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,750.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
3,500.0
3,000.0
3,000.0
3,000.0
3,000.0
3,000.0
3,000.0
3,000.0
3,000.0
3,000.0
3,000.0
3,000.0
3,000.0
3,000.0
3,000.0
3,000.0
3,000.0
3,000.0
2,000.0
1,750.0
1,750.0
1,750.0
1,750.0
1,750.0
1,750.0
1,750.0
1,750.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
500.0
625.0
625.0
625.0
625.0
625.0
625.0
625.0
625.0
300.0
750.0
750.0
750.0
300.0
300.0
750.0
750.0
750.0
375.0
1,250.0
1,250.0
1,250.0
1,250.0
1,250.0
1,250.0
1,250.0
1,250.0
375.0
1,250.0
1,250.0
1,250.0
1,250.0
1,250.0
1,250.0
1,250.0
1,250.0
375.0
1,250.0
1,250.0
1,250.0
1,250.0
1,250.0
1,250.0
1,250.0
1,250.0
250.0
1,250.0
1,250.0
1,250.0
1,250.0
1,250.0
1,250.0
1,250.0
1,250.0
200.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
250.0
1,250.0
1,250.0
1,250.0
1,250.0
1,250.0
1,250.0
1,250.0
1,250.0
32.0
160.0
160.0
160.0
160.0
160.0
160.0
160.0
160.0
25.0
150.0
150.0
150.0
150.0
150.0
150.0
150.0
150.0
120.0
600.0
600.0
600.0
600.0
600.0
600.0
600.0
600.0
50.0
200.0
200.0
200.0
200.0
200.0
200.0
200.0
200.0
48,302.0 44,810.0
44,810.0 44,810.0 44,060.0 44,060.0
44,510.0 45,410.0 45,410.0

TOTAL ANUAL
910.0
901.0
225.0
520.0
552.0
552.0
760.0
350.0
356.0

320.0
214.0
214.0
615.0
579.0
361.0
404.0
260.0
252.0
460.0
460.0
460.0
460.0
356.0
455.0
356.0
266.0
364.0
380.0
12362

TOTAL
57,664
14,400
33,280
35,328
40,848
56,240
25,900
26,344
23,680
17,976
17,976
51,660
48,636
30,324
15,352
9,880
9,576
17480
17,480
17,480
17,480
13,528
17,290
2,848

2,660
10,920
3,800
636,030

TOTAL
40,950.0
40,545.0
10,125.0
23,400.0
24,840.0
27,600.0
38,000.0
17,500.0
17,800.0
16,000.0
10,700.0
10,700.0
30,750.0
28,950.0
18,050.0
10,100.0
6,500.0
6,300.0
11,500.0
11,500.0
11,500.0
11,500.0
8,900.0
11,375.0
1,424.0
1,330.0
5,460.0
1,900.0
455,199.0

HOTEL SAN DIEGO

Servicios
Individual
Matrimonial
Doble
Queen Size
King Size

Cantidad
1
1
1
1
1

U. de Medida
Persona
Persona
Persona
Persona
Persona

Precio
$
$
$
$
$

200.00
300.00
450.00
500.00
550.00

Numero de Hospedaje a dar por mes

Servicio
Individual
Matrimonial
Doble
Queen Size
King Size

U. de Medida
Habitacion
Habitacion
Habitacion
Habitacion
Habitacion

Ene

Feb
25
42
27
15
18

Mar
30
65
75
75
25

Abr
30
70
80
80
30

48
60
95
95
45

Ingresos por servicios por mes

Servicio
Individual
Matrimonial
Doble
Queen Size
King Size

Total

Ene
$
$
$
$
$

5,000.00
12,600.00
12,150.00
7,500.00
9,900.00

47,150.00

Feb
Mar
Abr
May
$
6,000.00 $
6,000.00 $ 9,600.00 $ 7,000.00
$ 19,500.00 $ 21,000.00 $ 18,000.00 $ 17,400.00
$ 33,750.00 $ 36,000.00 $ 42,750.00 $ 36,000.00
$ 37,500.00 $ 40,000.00 $ 47,500.00 $ 40,000.00
$ 13,750.00 $ 16,500.00 $ 24,750.00 $ 19,250.00

$ 110,500.00

$ 119,500.00

$ 142,600.00

$ 119,650.00

May

Jun
35
58
80
80
35

Jul
48
70
70
70
40

Ago
48
65
95
95
45

Sep
30
45
70
70
30

Oct
25
35
60
60
30

Nov
25
40
60
60
25

35
45
65
65
35

Jun
Jul
Ago
Sep
Oct
Nov
Dic
$ 9,600.00 $ 9,600.00 $ 6,000.00 $
5,000.00 $ 5,000.00 $ 7,000.00 $ 9,000.00
$ 21,000.00 $ 19,500.00 $ 13,500.00 $ 10,500.00 $ 12,000.00 $ 13,500.00 $ 24,000.00
$ 31,500.00 $ 42,750.00 $ 31,500.00 $ 27,000.00 $ 27,000.00 $ 29,250.00 $ 33,750.00
$ 35,000.00 $ 47,500.00 $ 35,000.00 $ 30,000.00 $ 30,000.00 $ 32,500.00 $ 37,500.00
$ 22,000.00 $ 24,750.00 $ 16,500.00 $ 16,500.00 $ 13,750.00 $ 19,250.00 $ 24,750.00

$119,100.00

$ 144,100.00 $ 102,500.00

89,000.00 $ 87,750.00 $ 101,500.00

$129,000.00

Dic

Total
45
80
75
75
45

Total
$
84,800.00
$ 202,500.00
$ 383,400.00
$ 420,000.00
$ 221,650.00

$ 1,312,350.00

424
675
852
840
403

HOTEL SAN DIEGO

Presupuesto Anual de Ingresos
Concepto
Individual
Matrimonial
Doble
Queen Size
King Size
Venta en restaurant

Ingresos Totales

Proyeccion de ventas
Ao 1
Ao 2

Ao 3

84,800.00
202,500.00
383,400.00
420,000.00
221,650.00
636,030.00

89,040.00
212,625.00
402,570.00
441,000.00
232,732.50
667,831.50
-

93,492.00
223,256.25
422,698.50
463,050.00
244,369.13
701,223.08
-

1,948,380.00

2,045,799.00

2,148,088.95

Ao 4

Ao 5

98,166.60
234,419.06
443,833.43
486,202.50
256,587.58
736,284.23
-

103,074.93
246,140.02
466,025.10
510,512.63
269,416.96
773,098.44
-

2,255,493.40

2,368,268.07

HOTEL SAN DIEGO

Presupuesto Anual de Egresos
Concepto/Aos
Costos Fijos
Administrador
Secretaria
Contabilidad
Papeleria
Telefono e internet
Electricidad
Agua
Velador
Encargado de ventas
Publicidad y mercadotecnia
Subtotal

Proyeccion de costos
Ao 1

Ao 2

Ao 3

86,400.00
43,200.00
12,000.00
10,200.00
30,000.00
7,200.00
6,000.00
43,200.00
86,400.00
30,000.00
354,600.00

90,720.00
45,360.00
12,600.00
10,710.00
31,500.00
7,560.00
6,300.00
45,360.00
90,720.00
31,500.00
372,330.00

95,256.00
47,628.00
13,230.00
11,245.50
33,075.00
7,938.00
6,615.00
47,628.00
95,256.00
33,075.00
390,946.50

Costos Variables
Cocineros
Ayundante de cocina
Recepcionista de entrada
Encargado de estacionamient
Encargado de lavanderia
Chofer
Ayudante general
Combustibles
Insumos y materias primas de
Subtotal

86,400.00
103,680.00
69,120.00
34,560.00
34,560.00
86,400.00
103,680.00
38,880.00
455,199.00
1,012,479.00

90,720.00
108,864.00
72,576.00
36,288.00
36,288.00
90,720.00
108,864.00
40,824.00
477,958.95
1,063,102.95

95,256.00
114,307.20
76,204.80
38,102.40
38,102.40
95,256.00
114,307.20
42,865.20
501,856.90
1,116,258.10

Costos Totales

1,367,079.00

1,435,432.95

1,507,204.60

Memorias de Calculo de Costos

Costos de Administracion
Concepto
Administrador
Secretaria
Contabilidad
Papeleria
Telefono e internet
Electricidad
Agua
Velador
Costos de ventas

Cantidad
1
1
1
1
1
1
1
1

Precio Unitario Frecuencia

300
24
150
24
1000
1
850
1
2500
1
12000
0.05
500
1
120
30

Concepto
Encargado de ventas
Publicidad y mercadotecnia

Cantidad
2
1

Precio Unitario Frecuencia

150
24
2500
1

2
3
2
1
1
2
3

Precio Unitario Frecuencia

150
24
120
24
120
24
120
24
120
24
150
24
120
24

Costos de operacin
Concepto
Cantidad
Cocineros
Ayundante de cocina
Recepcionista de entrada
Encargado de estacionamiento
Encargado de lavanderia
Chofer
Ayudante general

Costo de insumos
Concepto
Combustibles

U. de medida
litro

Cantidad
150

Precio Unitario
10.8

Ao 4

Ao 5
100,018.80
50,009.40
13,891.50
11,807.78
34,728.75
8,334.90
6,945.75
50,009.40
100,018.80
34,728.75
410,493.83

105,019.74
52,509.87
14,586.08
12,398.16
36,465.19
8,751.65
7,293.04
52,509.87
105,019.74
36,465.19
431,018.52

100,018.80
120,022.56
80,015.04
40,007.52
40,007.52
100,018.80
120,022.56
45,008.46
526,949.74
1,172,071.00

105,019.74
126,023.69
84,015.79
42,007.90
42,007.90
105,019.74
126,023.69
47,258.88
553,297.23
1,230,674.55

1,582,564.83

1,661,693.07

Costo total mensual Costo Ao 1

$
7,200.00 $
86,400.00
$
3,600.00 $
43,200.00
$
1,000.00 $
12,000.00
$
850.00 $
10,200.00
$
2,500.00 $
30,000.00
$
600.00 $
7,200.00
$
500.00 $
6,000.00
$
3,600.00 $
43,200.00

Costo total mensual Costo Ao 1

$
7,200.00 $
86,400.00
$
2,500.00 $
30,000.00

Costo total mensual Costo Ao 1

$
7,200.00 $
86,400.00
$
8,640.00 $
103,680.00
$
5,760.00 $
69,120.00
$
2,880.00 $
34,560.00
$
2,880.00 $
34,560.00
$
7,200.00 $
86,400.00
$
8,640.00 $
103,680.00

Frecuencia

Costo total mensual

24 $
38,880.00

HOTEL SAN DIEGO

AO
0
1
2
3
4
5

TABLA AMORTIZACION
SALDO INICIAL
interes 0%
PAGO
0
0
0
$0.00
0
0
$0.00
0
0
$0.00
0
0
$0.00
0
0
$0.00
0
0

SALDO FINAL
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

PAGO TOTAL
0.00
0.00
0.00
0.00
0.00
0.00
0.00

HOTEL SAN DIEGO

DEPRECIACIONES Y AMORTIZACIONES
Concepto

Unidad

Cantidad

Costo Unitario

INVERSION FIJA (DEPRECIACION)

Activos Fijos

Subtotal Depreciaciones
TOTAL

presupuesto

1.00

12,477,948.36

Costo Total

###

###
###

Aos de Vida
Util

10.00

Depreciacion
Anual

1,247,794.84

1,247,794.84
1,247,794.84

Drepreciacio
n en 5 aos

Valor
Residual

###

###

###
###

###
###

HOTEL SAN DIEGO

ESTADO DE RESULTADOS PROYECTADO A 5 AOS DE VIDA DEL PR

CONCEPTO/PERIODO
INGRESOS POR VENTAS
COSTOS DE PRODUCCION

Proyectados
Ao 1
1,948,380.00
1,012,479.00

Ao 2
2,045,799.00
1,063,102.95

Ao 3
2,148,088.95
1,116,258.10

UTILIDAD BRUTA

935,901.00

982,696.05

1,031,830.85

GASTOS DE ADMINISTRACION
GASTOS DE VENTAS

238,200.00
116,400.00

250,110.00
122,220.00

262,615.50
128,331.00

UTILIDAD DE OPERACIN

581,301.00

610,366.05

640,884.35

UTILIDADES ANTES DE IMPUESTOS

581,301.00

610,366.05

640,884.35

I.S.R. (30%)
P.T.U. (10%)

174,390.30
58,130.10

183,109.82
61,036.61

192,265.31
64,088.44

UTILIDAD NETA

348,780.60

366,219.63

384,530.61

Egresos Totales

1,599,599.40

1,679,579.37

1,763,558.34

AMORTIZACION

AOS DE VIDA DEL PROYECTO.

Ao 4
2,255,493.40
1,172,071.00

Ao 5
2,368,268.07
1,230,674.55

1,083,422.40

1,137,593.51

275,746.28
134,747.55

289,533.59
141,484.93

672,928.57

706,575.00

672,928.57

706,575.00

201,878.57
67,292.86

211,972.50
70,657.50

403,757.14

423,945.00

1,851,736.26

1,944,323.07

HOTEL SAN DIEGO

PUNTO DE EQUILIBRIO
Concepto
Ingresos
Costos Fijos
Costos Variables

Ao 1

Ao 2

Ao 3

1,948,380 2,045,799 2,148,089

354,600 372,330 390,947
1,012,479 1,063,103 1,116,258

Punto de Equilibrio en valor ($)

738,214

775,125

813,881

Punto de Equilibrio en porcentaj

38%

38%

38%

Ao 4

Ao 5

2,255,493 2,368,268
410,494 431,019
1,172,071 1,230,675

854,575

897,304

38%

38%

Indica el % de ventas
para cubrir los costos
y no tener perdidas

HOTEL SAN DIEGO

Flujo de Efectivo Mensual o Flujo de Caja
CONCEPTO
INGRESOS
Por Ventas
EGRESOS
Costos Variables
Costos Fijos

Mes 1

Total Egresos
Flujo de
Efectivo
Efectivo Acumulado

Mes 2

Mes 3

Mes 4

0.00

162,365.00

162,365.00

162,365.00

84,373.25
29,550.00

84,373.25
8,484.00

84,373.25
8,568.84

84,373.25
8,654.53

113,923.25

92,857.25

92,942.09

93,027.78

-113,923.25
-113,923.25

69,507.75
-44,415.50

69,422.91
25,007.41

69,337.22
94,344.63

Mes 5

Mes 6

MESES PRIMER AO
Mes 7
Mes 8

Mes 9

Mes 10

162,365.00

162,365.00

162,365.00

162,365.00

162,365.00

162,365.00

84,373.25
8,741.07

84,373.25
0.00

84,373.25
0.00

84,373.25
0.00

84,373.25
0.00

84,373.25
0.00

93,114.32

84,373.25

84,373.25

84,373.25

84,373.25

84,373.25

69,250.68
163,595.31

77,991.75
241,587.06

77,991.75
319,578.81

77,991.75
397,570.56

77,991.75
475,562.31

77,991.75
553,554.06

Mes 11

Mes 12

TOTAL

162,365.00

162,365.00

1,786,015.00

84,373.25
0.00

84,373.25
0.00

1,012,479.00
63,998.44

84,373.25

84,373.25

1,076,477.44

77,991.75
631,545.81

77,991.75
709,537.56

709,537.56

ANALI S I S

F I NAN C I E R O

INDICADORES FINANCIEROS
FLUJO NETO DE EFECTIVO
Ao de
operacin
0
1
2
3
4
5

Ingresos
totales
1,948,380.00
2,045,799.00
2,148,088.95
2,255,493.40
2,368,268.07

Egresos
totales
0
1,599,599.40
1,679,579.37
1,763,558.34
1,851,736.26
1,944,323.07

Inversiones para el proyecto

Fija
Diferida
12,477,948.36

CALCULO DEL VAN, R B/C Y TIR CON UNA TASA DE DESCUENTO DEL 10%
Ao
Costos
Beneficios
Factor de
de
totales
totales
actualizacin
operacin
($)
($)
10.0%
0
12,674,027
0
1.000
1
1,599,599
1,948,380
0.909
2
1,679,579
2,045,799
0.826
3
1,763,558
2,148,089
0.751
4
1,851,736
2,255,493
0.683
5
1,944,323
8,607,242
0.621
Total
21,512,823
17,005,004
Los indicadores financieros que arroja el proyecto son:
VAN=
-7,352,468.99
TIR =
#VALUE!
B/C =
0.62

82,155.20

Costos
actualizados
($)
12,674,026.81
1,454,181.27
1,388,082.12
1,324,987.48
1,264,760.78
1,207,271.65
19,313,310.12

AN C I E R O

INANCIEROS

proyecto
Cap de trab.
113,923.25

Valor de Rescate
Valor
Recup. De Flujo Neto de
Residual cap. De Trab. Efectivo
-12,674,026.81
348,780.60
366,219.63
384,530.61
403,757.14
6,238,974.18
0
6,662,919.18

Beneficios
Flujo neto de
actualizados
efectivo act.
($)
($)
0.00
###
1,771,254.55
317,073.27
1,690,742.98
302,660.85
1,613,891.02
288,903.54
1,540,532.34
275,771.56
5,344,420.24 4,137,148.59
11,960,841.13
-7,352,468.99

PERODO DE RECUPERACIN
0
FLUJO ACT.
SALDO

- 12,674,026.81

317,073.27

302,660.85

- 12,674,026.81

-12,356,953.54

-12,054,292.69

3
-

288,903.54

275,771.56

11,765,389.15

- 11,489,617.59

El ultimo saldo negativo corresponde

al numero de aos de recuperacion
Periodo de recuperacion
3.00
aos

5
4,137,148.59
-

7,352,468.99