COSTOS DE PRODUCCION

RECURSO CANTIDAD
Caf Express 1 Tazas
Capuchino 1 Tazas
MATERIA PRIMA-CAF Caf Moka 1 Tazas
Frapuchino 1 Tazas
Caf con Naranja 1 Tazas
SUB-TOTAL:
Torta de Vainilla 1 PORCION
Torta Tres Leches 1 PORCION
Torta Selva Negra 1 PORCION
INGREDIENTES PARA COMIDAS Y POSTRES Sandwich 1 PORCION
Empanada de Carne 1 PORCION
Empanada de Pollo 1 PORCION
Pastas 1 PORCION
Ron Cartavio 1/2 BOTELLA
Ron Pomalca 1/2 BOTELLA
Pisco Sour 1 VASO
TRAGO
Vino
VARIEDAD DE TRAGOS 1/2 BOTELLA
Vodka 1/2 BOTELLA
Cerveza nacional BOTELLA
Cerveza importada BOTELLA PERSONAL
Aguardiente Nectar 1/2 BOTELLA

TOTAL
COSTO VARIABLES PRECIO
S/.3.00 S/. 4.50
S/.3.00 S/. 4.50
S/.5.00 S/. 7.50
S/.4.00 S/. 6.00
S/.4.00 S/. 6.00

S/.5.00 S/. 7.50

S/.5.00 S/. 7.50
S/.5.00 S/. 7.50
S/.4.00 S/. 6.00
S/.3.00 S/. 4.50
S/.3.00 S/. 4.50
S/.3.00 S/. 4.50
S/.8.00 S/. 12.00
S/.8.00 S/. 12.00
S/.8.00 S/. 12.00
S/.4.00 S/. 6.00
S/.10.00 S/. 15.00
S/.8.00 S/. 12.00
S/.5.00 S/. 7.50
S/.5.00 S/. 7.50
S/.5.00 S/. 7.50

S/.89.00 S/. 162.00

MESES PROYECCIN DE VENTAS
MESES VENTAS
Enero S/.4,860.00
Febrero S/.5,135.56
Marzo S/.5,392.34
Abril S/.5,661.96
Mayo S/.5,945.05
Junio S/.6,242.31
Julio S/.6,554.42
Agosto S/.6,882.14
Setiembre S/.7,226.25
Octubre S/.7,587.56
Noviembre S/.7,966.94
Diciembre S/.8,365.29
 ACTIVOS FIJOS
CANTIDAD CONCEPTO VALOR UNITARIO TOTAL
1 Licuadora S/. 100.00 S/. 100.00
1 Nevera S/. 800.00 S/. 800.00
1 Horno microondas S/. 110.00 S/. 110.00
1 Cocina S/. 950.00 S/. 950.00
30 Juego de Cubiertos S/. 2.50 S/. 75.00
30 Juego de Copas S/. 2.50 S/. 75.00
30 Juego de Vasos S/. 2.50 S/. 75.00
30 Juego de cuchillos S/. 2.50 S/. 75.00
30 Sillas para mesa S/. 15.00 S/. 450.00
5 Mesas S/. 60.00 S/. 300.00
3 Recipiente para basura S/. 270.00 S/. 810.00
10 Lamparas S/. 45.00 S/. 450.00
1 Sonido S/. 950.00 S/. 950.00
1 Elementos decorativos S/. 200.00 S/. 200.00
S/. 5,420.00
 COSTOS FIJOS
CONCEPTO PRECIO
Alquiler S/. 1,200.00
Luz y Agua S/. 300.00
Pasajes S/. 210.00
Telefono S/. 110.00
Gas S/. 70.00
Articulos de Aseo S/. 120.00
Administrador S/. 1,700.00
Cocineros S/. 1,050.00
Meseros S/. 900.00
TOTAL COSTOS FIJOS S/. 5,660.00
 Costos Fijos totales: S/.11,080.00
Precio: S/.411.30
Costos Variables: S/.87.86
Punto de Equilibrio: 34 Unidades se necesitan producir para que los Ingr
sean igual a los costos totales.

ENERO FEBRERO MARZO ABRIL

UNIDADES VENDIDAS 30 32 33 35
INGRESOS S/.12,339.06 S/.12,956.01 S/.13,603.81 S/.14,284.00

PRONOSTICO DE VENTAS
UNIDADES PRECIO VENTAS
AO 1 478 164 S/. 78,312.26
AO 2 501
AO 3 526

Clculo de los costos para un volumen de 36 unidades

Tipos de costos:
Costos de Administracin Costos Fijos Costos Variables
Alquiler 1200

Luz y Agua 300

Pasajes 210
Telefono 110
Gas 70
Articulos de Aseo 120
Administrador 1700
Cocineros 1050
Meserios 900
Total 5660

Costos de Ventas Cantidad Valor Unitario

Licuadora 1 S/. 100.00 S/. 100.00
Nevera 1 S/. 800.00 S/. 800.00
Horno Microonda 1 S/. 110.00 S/. 110.00
Cocina 1 S/. 950.00 S/. 950.00
Juego de cubiertos 30 S/. 2.50 S/. 75.00
Juego de copas 30 S/. 2.50 S/. 75.00
Juego de vasos 30 S/. 2.50 S/. 75.00
Juego de cuchillos 30 S/. 2.50 S/. 75.00
Sillas para mesa 30 S/. 15.00 S/. 450.00
Mesas 5 S/. 60.00 S/. 300.00
Recipiente para Basura 3 S/. 270.00 S/. 810.00
Lamparas 10 S/. 45.00 S/. 450.00
Sonido 1 S/. 950.00 S/. 950.00
Eleme ntos decorativos 1 S/. 200.00 S/. 200.00
Total S/. 5,420.00

Costos de Produccin
Materia prima - -
Mano de Obra - -
Servicio - -
Total De Costos Variables 3204
Total de Costos S/. 11,080.00 S/. 3,204.00
producir para que los Ingresos
totales.

MAYO JUNIO JULIO AGOSTO SETIEMBRE OCTUBRE

36 38 40 42 44 47
S/.14,998.20 S/.15,748.11 S/.16,535.52 S/.17,362.29 S/.18,230.41 S/.19,141.93

Costo de fabricacin= CV/Unidades producidas

Costo de
Fabricacin: S/. 87.86

Costo General ( CG): CF+CV/Unidades Producidas

Costo General: S/. 391.72

PRECIO FINAL
Ganancia de: 5%
PRECIO FINAL S/. 411.30
S/. 14,284.00
NOVIEMBRE DICIEMBRE Totales
49 51 478
S/.20,099.02 S/.21,103.97 S/.196,402.32
 Costos Variables
Unidades Costos Fijos Costo Total Ingreso Total
Total

0 S/. 11,080.00 S/. - S/. 11,080.00 S/. -

1 S/. 11,080.00 S/. 87.86 S/. 11,167.86 S/. 411.30
2 S/. 11,080.00 S/. 175.73 S/. 11,255.73 S/. 822.60 S/.30,000.00
3 S/. 11,080.00 S/. 263.59 S/. 11,343.59 S/. 1,233.91
4 S/. 11,080.00 S/. 351.46 S/. 11,431.46 S/. 1,645.21
S/.25,000.00
5 S/. 11,080.00 S/. 439.32 S/. 11,519.32 S/. 2,056.51
6 S/. 11,080.00 S/. 527.19 S/. 11,607.19 S/. 2,467.81
7 S/. 11,080.00 S/. 615.05 S/. 11,695.05 S/. 2,879.11 S/.20,000.00
8 S/. 11,080.00 S/. 702.92 S/. 11,782.92 S/. 3,290.42
9 S/. 11,080.00 S/. 790.78 S/. 11,870.78 S/. 3,701.72
S/.15,000.00

Valor
10 S/. 11,080.00 S/. 878.65 S/. 11,958.65 S/. 4,113.02
11 S/. 11,080.00 S/. 966.51 S/. 12,046.51 S/. 4,524.32
12 S/. 11,080.00 S/. 1,054.38 S/. 12,134.38 S/. 4,935.62 S/.10,000.00

13 S/. 11,080.00 S/. 1,142.24 S/. 12,222.24 S/. 5,346.92

14 S/. 11,080.00 S/. 1,230.10 S/. 12,310.10 S/. 5,758.23 S/.5,000.00
15 S/. 11,080.00 S/. 1,317.97 S/. 12,397.97 S/. 6,169.53
16 S/. 11,080.00 S/. 1,405.83 S/. 12,485.83 S/. 6,580.83
S/.-
17 S/. 11,080.00 S/. 1,493.70 S/. 12,573.70 S/. 6,992.13 1 4 7
18 S/. 11,080.00 S/. 1,581.56 S/. 12,661.56 S/. 7,403.43
19 S/. 11,080.00 S/. 1,669.43 S/. 12,749.43 S/. 7,814.74
20 S/. 11,080.00 S/. 1,757.29 S/. 12,837.29 S/. 8,226.04
21 S/. 11,080.00 S/. 1,845.16 S/. 12,925.16 S/. 8,637.34
22 S/. 11,080.00 S/. 1,933.02 S/. 13,013.02 S/. 9,048.64
23 S/. 11,080.00 S/. 2,020.89 S/. 13,100.89 S/. 9,459.94
24 S/. 11,080.00 S/. 2,108.75 S/. 13,188.75 S/. 9,871.25
25 S/. 11,080.00 S/. 2,196.62 S/. 13,276.62 S/. 10,282.55
26 S/. 11,080.00 S/. 2,284.48 S/. 13,364.48 S/. 10,693.85
27 S/. 11,080.00 S/. 2,372.34 S/. 13,452.34 S/. 11,105.15
28 S/. 11,080.00 S/. 2,460.21 S/. 13,540.21 S/. 11,516.45
29 S/. 11,080.00 S/. 2,548.07 S/. 13,628.07 S/. 11,927.75
30 S/. 11,080.00 S/. 2,635.94 S/. 13,715.94 S/. 12,339.06
31 S/. 11,080.00 S/. 2,723.80 S/. 13,803.80 S/. 12,750.36
32 S/. 11,080.00 S/. 2,811.67 S/. 13,891.67 S/. 13,161.66
33 S/. 11,080.00 S/. 2,899.53 S/. 13,979.53 S/. 13,572.96
34 S/. 11,080.00 S/. 2,987.40 S/. 14,067.40 S/. 13,984.26
35 S/. 11,080.00 S/. 3,075.26 S/. 14,155.26 S/. 14,395.57
36 S/. 11,080.00 S/. 3,163.13 S/. 14,243.13 S/. 14,806.87
37 S/. 11,080.00 S/. 3,250.99 S/. 14,330.99 S/. 15,218.17
38 S/. 11,080.00 S/. 3,338.86 S/. 14,418.86 S/. 15,629.47
39 S/. 11,080.00 S/. 3,426.72 S/. 14,506.72 S/. 16,040.77
40 S/. 11,080.00 S/. 3,514.58 S/. 14,594.58 S/. 16,452.08
41 S/. 11,080.00 S/. 3,602.45 S/. 14,682.45 S/. 16,863.38
42 S/. 11,080.00 S/. 3,690.31 S/. 14,770.31 S/. 17,274.68
43 S/. 11,080.00 S/. 3,778.18 S/. 14,858.18 S/. 17,685.98
44 S/. 11,080.00 S/. 3,866.04 S/. 14,946.04 S/. 18,097.28
45 S/. 11,080.00 S/. 3,953.91 S/. 15,033.91 S/. 18,508.58
46 S/. 11,080.00 S/. 4,041.77 S/. 15,121.77 S/. 18,919.89
47 S/. 11,080.00 S/. 4,129.64 S/. 15,209.64 S/. 19,331.19
48 S/. 11,080.00 S/. 4,217.50 S/. 15,297.50 S/. 19,742.49
49 S/. 11,080.00 S/. 4,305.37 S/. 15,385.37 S/. 20,153.79
50 S/. 11,080.00 S/. 4,393.23 S/. 15,473.23 S/. 20,565.09
51 S/. 11,080.00 S/. 4,481.10 S/. 15,561.10 S/. 20,976.40
52 S/. 11,080.00 S/. 4,568.96 S/. 15,648.96 S/. 21,387.70
53 S/. 11,080.00 S/. 4,656.83 S/. 15,736.83 S/. 21,799.00
54 S/. 11,080.00 S/. 4,744.69 S/. 15,824.69 S/. 22,210.30
55 S/. 11,080.00 S/. 4,832.55 S/. 15,912.55 S/. 22,621.60
56 S/. 11,080.00 S/. 4,920.42 S/. 16,000.42 S/. 23,032.91
57 S/. 11,080.00 S/. 5,008.28 S/. 16,088.28 S/. 23,444.21
58 S/. 11,080.00 S/. 5,096.15 S/. 16,176.15 S/. 23,855.51
59 S/. 11,080.00 S/. 5,184.01 S/. 16,264.01 S/. 24,266.81
60 S/. 11,080.00 S/. 5,271.88 S/. 16,351.88 S/. 24,678.11
61 S/. 11,080.00 S/. 5,359.74 S/. 16,439.74 S/. 25,089.41
62 S/. 11,080.00 S/. 5,447.61 S/. 16,527.61 S/. 25,500.72
63 S/. 11,080.00 S/. 5,535.47 S/. 16,615.47 S/. 25,912.02
64 S/. 11,080.00 S/. 5,623.34 S/. 16,703.34 S/. 26,323.32
65 S/. 11,080.00 S/. 5,711.20 S/. 16,791.20 S/. 26,734.62
66 S/. 11,080.00 S/. 5,799.07 S/. 16,879.07 S/. 27,145.92
67 S/. 11,080.00 S/. 5,886.93 S/. 16,966.93 S/. 27,557.23
68 S/. 11,080.00 S/. 5,974.79 S/. 17,054.79 S/. 27,968.53
 PUNTO DE EQUILIBRIO
S/.30,000.00

S/.25,000.00

S/.20,000.00

Costos Fi jos
Costos Va ri abl es
S/.15,000.00 Tota l
Valor

Costo Tota l
Ingres o Total
S/.10,000.00

S/.5,000.00

S/.-
1 4 7 10 13 16 19 22 25 28 31 34 37 40 43 46 49 52 55 58 61 64 67

volumen
Costos Fi jos
Costos Va ri abl es
Tota l
Costo Tota l
ngres o Total