PASTELERIA ALLI MIKUY

ESTRUCTURA INVERSION-FINANCIAMIENTO

UNIDAD DE
CONCEPTO CANTIDAD PRECIO UNIT.
MEDIDA
Inversion Fija S/. 7,767.00
Horno a gas pieza 1 S/. 1,000.00
Mesa de Trabajo pieza 1 S/. 350.00
Licuadora pieza 1 S/. 80.00
Termómetro de Acero pieza 1 S/. 40.00
Batidora amasadora para 30 kg pieza 1 S/. 400.00
Vitrina frigorífica pieza 1 S/. 759.00
Utillaje pieza 1 S/. 400.00
Balanza comercial electrónica pieza 1 S/. 156.00
Equipo informatico pieza 1 S/. 1,600.00
Cocina con 3 quemadores pieza 1 S/. 182.00
Moto pieza 1 S/. 2,800.00
Inversion Diferida S/. 200.00
Software programa 1 S/. 200.00

Capital de Trabajo S/. 18,740.00

Materia prima e insumo presupuesto 1 S/. 12,558.00
Mano de obra presupuesto 1 S/. 2,832.00
Servicios y otros presupuesto 1 S/. 3,350.00

TOTAL S/. 26,707.00

Porcentaje
ENTO

COSTO TOTAL TOTAL

S/. 7,767.00 S/. 7,767.00

S/. 1,000.00 S/. 1,000.00
S/. 350.00 S/. 350.00
S/. 80.00 S/. 80.00
S/. 40.00 S/. 40.00
S/. 400.00 S/. 400.00
S/. 759.00 S/. 759.00
S/. 400.00 S/. 400.00
S/. 156.00 S/. 156.00
S/. 1,600.00 S/. 1,600.00
S/. 182.00 S/. 182.00
S/. 2,800.00 S/. 2,800.00
S/. 200.00 S/. 200.00
S/. 200.00 S/. 200.00

S/. 18,740.00 S/. 18,740.00

S/. 12,558.00 S/. 12,558.00
S/. 2,832.00 S/. 2,832.00
S/. 3,350.00 S/. 3,350.00

S/. 26,707.00 S/. 26,707.00

S/. 1.00 S/. 1.00
 PASTELERIA ALLI MIKUY

PRECIO DE VENTA

Concepto Precio
TORTAS Torta de café S/. 39.50
Torta de chocolate falso S/. 35.00
Torta de Guanabanas S/. 44.50
Torta de almendras S/. 40.00
Torta de mousse de maracuya S/. 36.50
Torta helada S/. 30.50
Torta de fresa S/. 40.50
Torta de aguaymanto S/. 42.50
Torta de kiwi S/. 45.00
QUEQUES Queque de 7 semillas S/. 37.90
Queque de avena, zana y alme S/. 40.50
Queque zanahoria S/. 35.00
Queque de naranja S/. 34.90
Queque de leche S/. 36.50
Queque de chia S/. 33.50
Queque de manzana S/. 35.50
Queque de yogurt de coco S/. 34.90
Queque de kiwi S/. 35.50
BOCADITOS Barras de cereal S/. 12.00
Galletas de café S/. 10.80
Las rosas dulces S/. 18.00
El punchero de monicks S/. 18.00
Cupcake de chocolate S/. 18.00
Cupcake light S/. 16.80
Mousse de limón light S/. 15.60
 Mazapán sin azucár S/. 10.80
Trufas de avena S/. 10.80
POSTRES FRIOS Tiramisu de naranja S/. 35.00
Tiramisu dietetico S/. 35.00
Flan sin azúcar S/. 20.00
Flan de zanahoria y queso S/. 26.00
Pudín de chia y cacao S/. 26.50
Flan de leche de coco S/. 26.00
Mousse de durazno S/. 38.00
Mousse de limón S/. 38.00
Cheescake sin azúcar S/. 35.00

Presupuesto de Mano de Obra

Gastos de Gastos de Gastos de Gastos de
No. Concepto M.O. Por M.O. Por M.O. Por M.O. Por
Día Semana Mes Año
2 Pasteleros 25.00 300.00 1,200.00 14,400.00
1 Cajera 22.00 132.00 528.00 6,336.00
1 Supervisor 25.00 150.00 600.00 7,200.00
1 Venderora 21.00 126.00 504.00 6,048.00
Total Mano de Obra 93.00 708.00 2,832.00 33,984.00
Memorias de Calculo Costos de Produccion de Productos

COSTOS DE PRODUCCIÓN

Concepto Costo
Torta de café S/. 24.00
Torta de chocolate falso S/. 24.00
Torta de Guanabanas S/. 23.00
Torta de almendras S/. 25.00
Torta de mousse de maracuya S/. 26.00
Torta helada S/. 26.00
Torta de fresa S/. 27.00
Torta de aguaymanto S/. 26.00
Torta de kiwi S/. 34.00
Queque de 7 semillas S/. 25.00
Queque de avena, zana y almen S/. 24.00
Queque zanahoria S/. 25.00
Queque de naranja S/. 22.00
Queque de leche S/. 20.00
Queque de chia S/. 24.00
Queque de manzana S/. 18.00
Queque de yogurt de coco S/. 20.00
Queque de kiwi S/. 20.00
Barras de cereal S/. 8.00
Galletas de café S/. 6.00
Las rosas dulces S/. 10.00
El punchero de monicks S/. 10.00
Cupcake de chocolate S/. 10.00
Cupcake light S/. 10.00
Mousse de limón light S/. 10.00
Mazapán sin azucár S/. 6.00
Trufas de avena S/. 8.00
Tiramisu de naranja S/. 24.00
Tiramisu dietetico S/. 23.00
Flan sin azúcar S/. 12.00
Flan de zanahoria y queso S/. 15.00
Pudín de chia y cacao S/. 17.00
Flan de leche de coco S/. 15.00
Mousse de durazno S/. 24.00
Mousse de limón S/. 24.00
Cheescake sin azúcar S/. 18.00
TOTAL S/. 683.00
 COSTO DE PRODUCCION TIRAMISU DIETETICA
Unidad de
INGREDIENTE Cantidad Costo Unitario Total
Medida

Café Lata 1 1.00 S/. 1.00

Queso crema Kg 1 2.00 S/. 2.00

Galletas dietetica Kg 1 5.00 S/. 5.00

Huevo Piezas 1 3.00 S/. 3.00

S/. -
TOTAL S/. 11.00
 PASTELERIA ALLI MIKUY
PROGRAMA DE INGRESOS Y COSTOS

PRESUPUESTO DE VENTA EN UNIDADES MENSUA

Venta Media Venta Media Venta Media Venta Alta 50%

Producción
Producto UNIDAD DE MEDIDA Mensual MES 1 MES 2 MES 3 MES 4
Torta de café Pieza 15 15 15 15 23
Torta de chocolate falso Pieza 12 12 12 12 18
Torta de guanabana Pieza 13 13 13 13 20
Torta de almendras Pieza 15 15 15 15 23
Torta de mousse de maracuya Pieza 15 15 15 15 23
Torta helada Pieza 10 10 10 10 15
Torta de fresa Pieza 15 15 15 15 23
Torta de aguaymanto Pieza 15 15 15 15 23
Torta de kiwi Pieza 12 12 12 12 18
Queque de 7 semillas Pieza 10 10 10 10 15
Queque de avena, zanahoria y almendras Pieza 8 8 8 8 12
Queque zanahoria Pieza 12 12 12 12 18
Queque de naranja Pieza 12 12 12 12 18
Queque de leche Pieza 14 14 14 14 21
Queque de chia Pieza 14 14 14 14 21
Queque de manzana Pieza 15 15 15 15 23
Queque de yogurt de coco Pieza 12 12 12 12 18
Queque de kiwi Pieza 10 10 10 10 15
Barras de cereal Pieza 11 11 11 11 17
Galletas de cafe Pieza 12 12 12 12 18
Las rosas dulces Pieza 10 10 10 10 15
El punchero de monicks Pieza 17 17 17 17 26
Cupcake de chocolate Pieza 15 15 15 15 23
Cupcake light Pieza 13 13 13 13 20
Mousse de limón light Pieza 11 11 11 11 17
Mazapán sin azúcar Pieza 15 15 15 15 23
Trufas de avena Pieza 12 12 12 12 18
Tiramisu de naranja Pieza 10 10 10 10 15
Tiramisu dietetico Pieza 12 12 12 12 18
Flan sin azúcar Pieza 10 10 10 10 15
Flan de zanahoria y queso Pieza 13 13 13 13 20
Pudín de chia y cacao Pieza 13 13 13 13 20
Flan de leche de coco Pieza 13 13 13 13 20
Mousse de durazno Pieza 12 12 12 12 18
Mousse de limón Pieza 40 40 40 40 60
Cheescake sin azúcar Pieza 15 15 15 15 23
PRESUPUESTO DE VENTA MENSUALES
MES 1 Venta MES 2 Venta MES 3 Venta MES 4 Venta MES 5 Venta
Precio de Venta
Producto Normal Normal Normal Normal Normal
Torta de café S/. 39.50 S/. 592.50 S/. 592.50 S/. 592.50 S/. 888.75 S/. 592.50
Torta de chocolate falso S/. 35.00 S/. 420.00 S/. 420.00 S/. 420.00 S/. 630.00 S/. 420.00
Torta de guanabana S/. 44.50 S/. 578.50 S/. 578.50 S/. 578.50 S/. 867.75 S/. 578.50
Torta de almendras S/. 40.00 S/. 600.00 S/. 600.00 S/. 600.00 S/. 900.00 S/. 600.00
Torta de mousse de maracuya S/. 36.50 S/. 547.50 S/. 547.50 S/. 547.50 S/. 821.25 S/. 547.50
Torta helada S/. 30.50 S/. 305.00 S/. 305.00 S/. 305.00 S/. 457.50 S/. 305.00
Torta de fresa S/. 40.50 S/. 607.50 S/. 607.50 S/. 607.50 S/. 911.25 S/. 607.50
Torta de aguaymanto S/. 42.50 S/. 637.50 S/. 637.50 S/. 637.50 S/. 956.25 S/. 637.50
Torta de kiwi S/. 45.00 S/. 540.00 S/. 540.00 S/. 540.00 S/. 810.00 S/. 540.00
Queque de 7 semillas S/. 37.90 S/. 379.00 S/. 379.00 S/. 379.00 S/. 568.50 S/. 379.00
Queque de avena, zanahoria y almendras S/. 40.50 S/. 324.00 S/. 324.00 S/. 324.00 S/. 486.00 S/. 324.00
Queque zanahoria S/. 35.00 S/. 420.00 S/. 420.00 S/. 420.00 S/. 630.00 S/. 420.00
Queque de naranja S/. 34.90 S/. 418.80 S/. 418.80 S/. 418.80 S/. 628.20 S/. 418.80
Queque de leche S/. 36.50 S/. 511.00 S/. 511.00 S/. 511.00 S/. 766.50 S/. 511.00
Queque de chia S/. 33.50 S/. 469.00 S/. 469.00 S/. 469.00 S/. 703.50 S/. 469.00
Queque de manzana S/. 35.50 S/. 532.50 S/. 532.50 S/. 532.50 S/. 798.75 S/. 532.50
Queque de yogurt de coco S/. 34.90 S/. 418.80 S/. 418.80 S/. 418.80 S/. 628.20 S/. 418.80
Queque de kiwi S/. 35.50 S/. 355.00 S/. 355.00 S/. 355.00 S/. 532.50 S/. 355.00
Barras de cereal S/. 12.00 S/. 132.00 S/. 132.00 S/. 132.00 S/. 198.00 S/. 132.00
Galletas de cafe S/. 10.80 S/. 129.60 S/. 129.60 S/. 129.60 S/. 194.40 S/. 129.60
Las rosas dulces S/. 18.00 S/. 180.00 S/. 180.00 S/. 180.00 S/. 270.00 S/. 180.00
El punchero de monicks S/. 18.00 S/. 306.00 S/. 306.00 S/. 306.00 S/. 459.00 S/. 306.00
Cupcake de chocolate S/. 18.00 S/. 270.00 S/. 270.00 S/. 270.00 S/. 405.00 S/. 270.00
Cupcake light S/. 16.80 S/. 218.40 S/. 218.40 S/. 218.40 S/. 327.60 S/. 218.40
Mousse de limón light S/. 15.60 S/. 171.60 S/. 171.60 S/. 171.60 S/. 257.40 S/. 171.60
Mazapán sin azúcar S/. 10.80 S/. 162.00 S/. 162.00 S/. 162.00 S/. 243.00 S/. 162.00
Trufas de avena S/. 10.80 S/. 129.60 S/. 129.60 S/. 129.60 S/. 194.40 S/. 129.60
Tiramisu de naranja S/. 35.00 S/. 350.00 S/. 350.00 S/. 350.00 S/. 525.00 S/. 350.00
Tiramisu dietetico S/. 35.00 S/. 420.00 S/. 420.00 S/. 420.00 S/. 630.00 S/. 420.00
Flan sin azúcar S/. 20.00 S/. 200.00 S/. 200.00 S/. 200.00 S/. 300.00 S/. 200.00
Flan de zanahoria y queso S/. 26.00 S/. 338.00 S/. 338.00 S/. 338.00 S/. 507.00 S/. 338.00
Pudín de chia y cacao S/. 26.50 S/. 344.50 S/. 344.50 S/. 344.50 S/. 516.75 S/. 344.50
Flan de leche de coco S/. 26.00 S/. 338.00 S/. 338.00 S/. 338.00 S/. 507.00 S/. 338.00
Mousse de durazno S/. 38.00 S/. 456.00 S/. 456.00 S/. 456.00 S/. 684.00 S/. 456.00
Mousse de limón S/. 38.00 S/. 1,520.00 S/. 1,520.00 S/. 1,520.00 S/. 2,280.00 S/. 1,520.00
Cheescake sin azúcar S/. 35.00 S/. 525.00 S/. 525.00 S/. 525.00 S/. 787.50 S/. 525.00
TOTAL INGRESOS S/. 5,207.50 S/. 5,207.50 S/. 5,207.50 S/. 7,811.25 S/. 5,207.50
PRESUPUESTO DE COSTO DE MATERIAS PRIMAS
Costo de MES 1 Venta MES 2 Venta MES 3 Venta MES 4 Venta MES 5 Venta
Producto Produccion Baja Baja Normal Normal Normal
Torta de café S/. 24.00 S/. 360.00 S/. 360.00 S/. 360.00 S/. 540.00 S/. 360.00
Torta de chocolate falso S/. 24.00 S/. 288.00 S/. 288.00 S/. 288.00 S/. 432.00 S/. 288.00
Torta de guanabana S/. 23.00 S/. 312.00 S/. 312.00 S/. 312.00 S/. 468.00 S/. 312.00
Torta de almendras S/. 25.00 S/. 360.00 S/. 360.00 S/. 360.00 S/. 540.00 S/. 360.00
Torta de mousse de maracuya S/. 26.00 S/. 360.00 S/. 360.00 S/. 360.00 S/. 540.00 S/. 360.00
Torta helada S/. 26.00 S/. 240.00 S/. 240.00 S/. 240.00 S/. 360.00 S/. 240.00
Torta de fresa S/. 27.00 S/. 360.00 S/. 360.00 S/. 360.00 S/. 540.00 S/. 360.00
Torta de aguaymanto S/. 26.00 S/. 360.00 S/. 360.00 S/. 360.00 S/. 540.00 S/. 360.00
Torta de kiwi S/. 34.00 S/. 288.00 S/. 288.00 S/. 288.00 S/. 432.00 S/. 288.00
Queque de 7 semillas S/. 25.00 S/. 240.00 S/. 240.00 S/. 240.00 S/. 360.00 S/. 240.00
Queque de avena, zanahoria y almendras S/. 24.00 S/. 192.00 S/. 192.00 S/. 192.00 S/. 288.00 S/. 192.00
Queque zanahoria S/. 25.00 S/. 288.00 S/. 288.00 S/. 288.00 S/. 432.00 S/. 288.00
Queque de naranja S/. 22.00 S/. 288.00 S/. 288.00 S/. 288.00 S/. 432.00 S/. 288.00
Queque de leche S/. 20.00 S/. 336.00 S/. 336.00 S/. 336.00 S/. 504.00 S/. 336.00
Queque de chia S/. 24.00 S/. 336.00 S/. 336.00 S/. 336.00 S/. 504.00 S/. 336.00
Queque de manzana S/. 18.00 S/. 360.00 S/. 360.00 S/. 360.00 S/. 540.00 S/. 360.00
Queque de yogurt de coco S/. 20.00 S/. 288.00 S/. 288.00 S/. 288.00 S/. 432.00 S/. 288.00
Queque de kiwi S/. 20.00 S/. 240.00 S/. 240.00 S/. 240.00 S/. 360.00 S/. 240.00
Barras de cereal S/. 8.00 S/. 264.00 S/. 264.00 S/. 264.00 S/. 396.00 S/. 264.00
Galletas de cafe S/. 6.00 S/. 288.00 S/. 288.00 S/. 288.00 S/. 432.00 S/. 288.00
Las rosas dulces S/. 10.00 S/. 240.00 S/. 240.00 S/. 240.00 S/. 360.00 S/. 240.00
El punchero de monicks S/. 10.00 S/. 408.00 S/. 408.00 S/. 408.00 S/. 612.00 S/. 408.00
Cupcake de chocolate S/. 10.00 S/. 360.00 S/. 360.00 S/. 360.00 S/. 540.00 S/. 360.00
Cupcake light S/. 10.00 S/. 312.00 S/. 312.00 S/. 312.00 S/. 468.00 S/. 312.00
Mousse de limón light S/. 10.00 S/. 264.00 S/. 264.00 S/. 264.00 S/. 396.00 S/. 264.00
Mazapán sin azúcar S/. 6.00 S/. 360.00 S/. 360.00 S/. 360.00 S/. 540.00 S/. 360.00
Trufas de avena S/. 8.00 S/. 288.00 S/. 288.00 S/. 288.00 S/. 432.00 S/. 288.00
Tiramisu de naranja S/. 24.00 S/. 240.00 S/. 240.00 S/. 240.00 S/. 360.00 S/. 240.00
Tiramisu dietetico S/. 23.00 S/. 288.00 S/. 288.00 S/. 288.00 S/. 432.00 S/. 288.00
Flan sin azúcar S/. 12.00 S/. 240.00 S/. 240.00 S/. 240.00 S/. 360.00 S/. 240.00
Flan de zanahoria y queso S/. 15.00 S/. 312.00 S/. 312.00 S/. 312.00 S/. 468.00 S/. 312.00
Pudín de chia y cacao S/. 17.00 S/. 312.00 S/. 312.00 S/. 312.00 S/. 468.00 S/. 312.00
Flan de leche de coco S/. 15.00 S/. 312.00 S/. 312.00 S/. 312.00 S/. 468.00 S/. 312.00
Mousse de durazno S/. 24.00 S/. 288.00 S/. 288.00 S/. 288.00 S/. 432.00 S/. 288.00
Mousse de limón S/. 24.00 S/. 960.00 S/. 960.00 S/. 960.00 S/. 1,440.00 S/. 960.00
Cheescake sin azúcar S/. 18.00 S/. 360.00 S/. 360.00 S/. 360.00 S/. 540.00 S/. 360.00
TOTAL COSTO DE MATERIAS PRIMAS S/. 11,592.00 S/. 11,592.00 S/. 11,592.00 S/. 17,388.00 S/. 11,592.00
PRESUPUESTO DE EGRESOS
MESES DE TRABAJO
Mes 1 Mes 2 Mes 3 Mes 4 Mes 5 Mes 6
COSTOS FIJOS
Gastos de Administracion S/. 2,000.00 S/. 2,000.00 S/. 2,000.00 S/. 2,000.00 S/. 2,000.00 S/. 2,000.00
Alquiler S/. 800.00 S/. 800.00 S/. 800.00 S/. 800.00 S/. 800.00 S/. 800.00
Mano de Obra S/. 2,832.00 S/. 2,832.00 S/. 2,832.00 S/. 2,832.00 S/. 2,832.00 S/. 2,832.00
Servicios Publico de agua S/. 60.00 S/. 60.00 S/. 60.00 S/. 60.00 S/. 60.00 S/. 60.00
Mantenimiento del Equipo S/. 120.00 S/. 120.00 S/. 120.00 S/. 120.00 S/. 120.00 S/. 120.00
Subtotal S/. 5,812.00 S/. 5,812.00 S/. 5,812.00 S/. 5,812.00 S/. 5,812.00 S/. 5,812.00
COSTOS VARIABLES
Energia Electrica S/. 200.00 S/. 200.00 S/. 200.00 S/. 200.00 S/. 200.00 S/. 200.00
Materias Primas S/. 11,592.00 S/. 11,592.00 S/. 11,592.00 S/. 17,388.00 S/. 11,592.00 S/. 11,592.00
Gas S/. 90.00 S/. 90.00 S/. 90.00 S/. 90.00 S/. 90.00 S/. 90.00
Materiales de Limpieza S/. 80.00 S/. 80.00 S/. 80.00 S/. 80.00 S/. 80.00 S/. 80.00
Subtotal S/. 11,962.00 S/. 11,962.00 S/. 11,962.00 S/. 17,758.00 S/. 11,962.00 S/. 11,962.00
TOTAL COSTOS S/. 17,774.00 S/. 17,774.00 S/. 17,774.00 S/. 23,570.00 S/. 17,774.00 S/. 17,774.00

VENTAS ANUALES
PRODUCTO 1 2 3 4 5
Torta de café 195 205 215 226 237
Torta de chocolate falso 156 164 172 181 190
Torta de guanabana 169 177 186 196 205
Torta de almendras 195 205 215 226 237
Torta de mousse de maracuya 195 205 215 226 237
Torta helada 130 137 143 150 158
Torta de fresa 195 205 215 226 237
Torta de aguaymanto 195 205 215 226 237
Torta de kiwi 156 164 172 181 190
Queque de 7 semillas 130 137 143 150 158
Queque de avena, zanahoria y almendras 104 109 115 120 126
Queque zanahoria 156 164 172 181 190
Queque de naranja 156 164 172 181 190
Queque de leche 182 191 201 211 221
Queque de chia 182 191 201 211 221
Queque de manzana 195 205 215 226 237
Queque de yogurt de coco 156 164 172 181 190
Queque de kiwi 130 137 143 150 158
Barras de cereal 143 150 158 166 174
Galletas de cafe 156 164 172 181 190
Las rosas dulces 130 137 143 150 158
El punchero de monicks 221 232 244 256 269
Cupcake de chocolate 195 205 215 226 237
Cupcake light 169 177 186 196 205
Mousse de limón light 143 150 158 166 174
Mazapán sin azúcar 195 205 215 226 237
Trufas de avena 156 164 172 181 190
Tiramisu de naranja 130 137 143 150 158
Tiramisu dietetico 156 164 172 181 190
Flan sin azúcar 130 137 143 150 158
Flan de zanahoria y queso 169 177 186 196 205
Pudín de chia y cacao 169 177 186 196 205
Flan de leche de coco 169 177 186 196 205
Mousse de durazno 156 164 172 181 190
Mousse de limón 520 546 573 602 632
Cheescake sin azúcar 195 205 215 226 237

VENTAS S
PRODUCTO Precio de Venta 1 2 3 4 5
Torta de café S/. 39.50 S/. 7,702.50 S/. 8,087.63 S/. 8,492.01 S/. 8,916.61 S/. 9,362.44
Torta de chocolate falso S/. 35.00 S/. 5,460.00 S/. 6,470.10 S/. 6,793.61 S/. 7,133.29 S/. 7,489.95
Torta de guanabana S/. 44.50 S/. 7,520.50 S/. 7,009.28 S/. 7,359.74 S/. 7,727.73 S/. 8,114.11
Torta de almendras S/. 40.00 S/. 7,800.00 S/. 8,087.63 S/. 8,492.01 S/. 8,916.61 S/. 9,362.44
Torta de mousse de maracuya S/. 36.50 S/. 7,117.50 S/. 8,087.63 S/. 8,492.01 S/. 8,916.61 S/. 9,362.44
Torta helada S/. 30.50 S/. 3,965.00 S/. 5,391.75 S/. 5,661.34 S/. 5,944.40 S/. 6,241.62
Torta de fresa S/. 40.50 S/. 7,897.50 S/. 8,087.63 S/. 8,492.01 S/. 8,916.61 S/. 9,362.44
Torta de aguaymanto S/. 42.50 S/. 8,287.50 S/. 8,087.63 S/. 8,492.01 S/. 8,916.61 S/. 9,362.44
Torta de kiwi S/. 45.00 S/. 7,020.00 S/. 6,470.10 S/. 6,793.61 S/. 7,133.29 S/. 7,489.95
Queque de 7 semillas S/. 37.90 S/. 4,927.00 S/. 5,391.75 S/. 5,661.34 S/. 5,944.40 S/. 6,241.62
Queque de avena, zanahoria y almendras S/. 40.50 S/. 4,212.00 S/. 4,313.40 S/. 4,529.07 S/. 4,755.52 S/. 4,993.30
Queque zanahoria S/. 35.00 S/. 5,460.00 S/. 6,470.10 S/. 6,793.61 S/. 7,133.29 S/. 7,489.95
Queque de naranja S/. 34.90 S/. 5,444.40 S/. 6,470.10 S/. 6,793.61 S/. 7,133.29 S/. 7,489.95
Queque de leche S/. 36.50 S/. 6,643.00 S/. 7,548.45 S/. 7,925.87 S/. 8,322.17 S/. 8,738.27
Queque de chia S/. 33.50 S/. 6,097.00 S/. 7,548.45 S/. 7,925.87 S/. 8,322.17 S/. 8,738.27
Queque de manzana S/. 35.50 S/. 6,922.50 S/. 8,087.63 S/. 8,492.01 S/. 8,916.61 S/. 9,362.44
Queque de yogurt de coco S/. 34.90 S/. 5,444.40 S/. 6,470.10 S/. 6,793.61 S/. 7,133.29 S/. 7,489.95
Queque de kiwi S/. 35.50 S/. 4,615.00 S/. 5,391.75 S/. 5,661.34 S/. 5,944.40 S/. 6,241.62
Barras de cereal S/. 12.00 S/. 1,716.00 S/. 5,930.93 S/. 6,227.47 S/. 6,538.84 S/. 6,865.79
Galletas de cafe S/. 10.80 S/. 1,684.80 S/. 6,470.10 S/. 6,793.61 S/. 7,133.29 S/. 7,489.95
Las rosas dulces S/. 18.00 S/. 2,340.00 S/. 5,391.75 S/. 5,661.34 S/. 5,944.40 S/. 6,241.62
El punchero de monicks S/. 18.00 S/. 3,978.00 S/. 9,165.98 S/. 9,624.27 S/. 10,105.49 S/. 10,610.76
Cupcake de chocolate S/. 18.00 S/. 3,510.00 S/. 8,087.63 S/. 8,492.01 S/. 8,916.61 S/. 9,362.44
Cupcake light S/. 16.80 S/. 2,839.20 S/. 7,009.28 S/. 7,359.74 S/. 7,727.73 S/. 8,114.11
Mousse de limón light S/. 15.60 S/. 2,230.80 S/. 5,930.93 S/. 6,227.47 S/. 6,538.84 S/. 6,865.79
Mazapán sin azúcar S/. 10.80 S/. 2,106.00 S/. 8,087.63 S/. 8,492.01 S/. 8,916.61 S/. 9,362.44
Trufas de avena S/. 10.80 S/. 1,684.80 S/. 6,470.10 S/. 6,793.61 S/. 7,133.29 S/. 7,489.95
Tiramisu de naranja S/. 35.00 S/. 4,550.00 S/. 5,391.75 S/. 5,661.34 S/. 5,944.40 S/. 6,241.62
Tiramisu dietetico S/. 35.00 S/. 5,460.00 S/. 6,470.10 S/. 6,793.61 S/. 7,133.29 S/. 7,489.95
Flan sin azúcar S/. 20.00 S/. 2,600.00 S/. 5,391.75 S/. 5,661.34 S/. 5,944.40 S/. 6,241.62
Flan de zanahoria y queso S/. 26.00 S/. 4,394.00 S/. 7,009.28 S/. 7,359.74 S/. 7,727.73 S/. 8,114.11
Pudín de chia y cacao S/. 26.50 S/. 4,478.50 S/. 7,009.28 S/. 7,359.74 S/. 7,727.73 S/. 8,114.11
Flan de leche de coco S/. 26.00 S/. 4,394.00 S/. 7,009.28 S/. 7,359.74 S/. 7,727.73 S/. 8,114.11
Mousse de durazno S/. 38.00 S/. 5,928.00 S/. 6,470.10 S/. 6,793.61 S/. 7,133.29 S/. 7,489.95
Mousse de limón S/. 38.00 S/. 19,760.00 S/. 21,567.00 S/. 22,645.35 S/. 23,777.62 S/. 24,966.50
Cheescake sin azúcar S/. 35.00 S/. 6,825.00 S/. 8,087.63 S/. 8,492.01 S/. 8,916.61 S/. 9,362.44
TOTAL S/. 193,014.90 S/. 260,421.53 S/. 273,442.60 S/. 287,114.73 S/. 301,470.47

COSTOS S
CONCEPTO 1 2 3 4 5
COSTOS VARIABLES
Energia Electrica S/. 2,400.00 S/. 2,520.00 S/. 2,646.00 S/. 2,778.30 S/. 2,917.22
Materias Primas S/. 150,696.00 S/. 158,230.80 S/. 166,142.34 S/. 174,449.46 S/. 183,171.93
Gas S/. 1,080.00 S/. 1,134.00 S/. 1,190.70 S/. 1,250.24 S/. 1,312.75
Materiales de Limpieza S/. 960.00 S/. 1,008.00 S/. 1,058.40 S/. 1,111.32 S/. 1,166.89
SUBTOTAL S/. 155,136.00 S/. 162,892.80 S/. 171,037.44 S/. 179,589.31 S/. 188,568.78
COSTOS FIJOS
Gastos de Administracion S/. 24,000.00 S/. 25,200.00 S/. 26,460.00 S/. 27,783.00 S/. 29,172.15
Alquiler S/. 9,600.00 S/. 10,080.00 S/. 10,584.00 S/. 11,113.20 S/. 11,668.86
Mano de Obra S/. 33,984.00 S/. 35,683.20 S/. 37,467.36 S/. 39,340.73 S/. 41,307.76
Servicios Publicos Drenaje y agua S/. 720.00 S/. 756.00 S/. 793.80 S/. 833.49 S/. 875.16
Mantenimiento del Equipo S/. 1,440.00 S/. 1,512.00 S/. 1,587.60 S/. 1,666.98 S/. 1,750.33
SUBTOTAL S/. 69,744.00 S/. 73,231.20 S/. 76,892.76 S/. 80,737.40 S/. 84,774.27
TOTAL S/. 224,880.00 S/. 236,124.00 S/. 247,930.20 S/. 260,326.71 S/. 273,343.05
AMA DE INGRESOS Y COSTOS DE OPERACIÓN

UESTO DE VENTA EN UNIDADES MENSUALES

Venta Alta
Venta Alta 25%
Venta Media Venta Media 25% Venta Media Venta Media Venta Media Venta Media
Incremento
Incremento

MES 5 MES 6 MES 7 MES 8 MES 9 MES 10 MES 11 MES 12 TOTAL ANUAL
15 15 19 19 15 15 15 15 195
12 12 15 15 12 12 12 12 156
13 13 16 16 13 13 13 13 169
15 15 19 19 15 15 15 15 195
15 15 19 19 15 15 15 15 195
10 10 13 13 10 10 10 10 130
15 15 19 19 15 15 15 15 195
15 15 19 19 15 15 15 15 195
12 12 15 15 12 12 12 12 156
10 10 13 13 10 10 10 10 130
8 8 10 10 8 8 8 8 104
12 12 15 15 12 12 12 12 156
12 12 15 15 12 12 12 12 156
14 14 18 18 14 14 14 14 182
14 14 18 18 14 14 14 14 182
15 15 19 19 15 15 15 15 195
12 12 15 15 12 12 12 12 156
10 10 13 13 10 10 10 10 130
11 11 14 14 11 11 11 11 143
12 12 15 15 12 12 12 12 156
10 10 13 13 10 10 10 10 130
17 17 21 21 17 17 17 17 221
15 15 19 19 15 15 15 15 195
13 13 16 16 13 13 13 13 169
11 11 14 14 11 11 11 11 143
15 15 19 19 15 15 15 15 195
12 12 15 15 12 12 12 12 156
10 10 13 13 10 10 10 10 130
12 12 15 15 12 12 12 12 156
10 10 13 13 10 10 10 10 130
13 13 16 16 13 13 13 13 169
13 13 16 16 13 13 13 13 169
13 13 16 16 13 13 13 13 169
12 12 15 15 12 12 12 12 156
40 40 50 50 40 40 40 40 520
15 15 19 19 15 15 15 15 195
STO DE VENTA MENSUALES 6,279
MES 6 Venta MES 8 Venta MES 10 Venta
MES 7 Venta Alta MES 9 Venta Normal MES 11 Venta Normal MES 12 Venta Alta
Normal Alta Normal TOTAL ANUAL
S/. 592.50 S/. 740.63 S/. 740.63 S/. 592.50 S/. 592.50 S/. 592.50 S/. 592.50 S/. 7,702.50
S/. 420.00 S/. 525.00 S/. 525.00 S/. 420.00 S/. 420.00 S/. 420.00 S/. 420.00 S/. 5,460.00
S/. 578.50 S/. 723.13 S/. 723.13 S/. 578.50 S/. 578.50 S/. 578.50 S/. 578.50 S/. 7,520.50
S/. 600.00 S/. 750.00 S/. 750.00 S/. 600.00 S/. 600.00 S/. 600.00 S/. 600.00 S/. 7,800.00
S/. 547.50 S/. 684.38 S/. 684.38 S/. 547.50 S/. 547.50 S/. 547.50 S/. 547.50 S/. 7,117.50
S/. 305.00 S/. 381.25 S/. 381.25 S/. 305.00 S/. 305.00 S/. 305.00 S/. 305.00 S/. 3,965.00
S/. 607.50 S/. 759.38 S/. 759.38 S/. 607.50 S/. 607.50 S/. 607.50 S/. 607.50 S/. 7,897.50
S/. 637.50 S/. 796.88 S/. 796.88 S/. 637.50 S/. 637.50 S/. 637.50 S/. 637.50 S/. 8,287.50
S/. 540.00 S/. 675.00 S/. 675.00 S/. 540.00 S/. 540.00 S/. 540.00 S/. 540.00 S/. 7,020.00
S/. 379.00 S/. 473.75 S/. 473.75 S/. 379.00 S/. 379.00 S/. 379.00 S/. 379.00 S/. 4,927.00
S/. 324.00 S/. 405.00 S/. 405.00 S/. 324.00 S/. 324.00 S/. 324.00 S/. 324.00 S/. 4,212.00
S/. 420.00 S/. 525.00 S/. 525.00 S/. 420.00 S/. 420.00 S/. 420.00 S/. 420.00 S/. 5,460.00
S/. 418.80 S/. 523.50 S/. 523.50 S/. 418.80 S/. 418.80 S/. 418.80 S/. 418.80 S/. 5,444.40
S/. 511.00 S/. 638.75 S/. 638.75 S/. 511.00 S/. 511.00 S/. 511.00 S/. 511.00 S/. 6,643.00
S/. 469.00 S/. 586.25 S/. 586.25 S/. 469.00 S/. 469.00 S/. 469.00 S/. 469.00 S/. 6,097.00
S/. 532.50 S/. 665.63 S/. 665.63 S/. 532.50 S/. 532.50 S/. 532.50 S/. 532.50 S/. 6,922.50
S/. 418.80 S/. 523.50 S/. 523.50 S/. 418.80 S/. 418.80 S/. 418.80 S/. 418.80 S/. 5,444.40
S/. 355.00 S/. 443.75 S/. 443.75 S/. 355.00 S/. 355.00 S/. 355.00 S/. 355.00 S/. 4,615.00
S/. 132.00 S/. 165.00 S/. 165.00 S/. 132.00 S/. 132.00 S/. 132.00 S/. 132.00 S/. 1,716.00
S/. 129.60 S/. 162.00 S/. 162.00 S/. 129.60 S/. 129.60 S/. 129.60 S/. 129.60 S/. 1,684.80
S/. 180.00 S/. 225.00 S/. 225.00 S/. 180.00 S/. 180.00 S/. 180.00 S/. 180.00 S/. 2,340.00
S/. 306.00 S/. 382.50 S/. 382.50 S/. 306.00 S/. 306.00 S/. 306.00 S/. 306.00 S/. 3,978.00
S/. 270.00 S/. 337.50 S/. 337.50 S/. 270.00 S/. 270.00 S/. 270.00 S/. 270.00 S/. 3,510.00
S/. 218.40 S/. 273.00 S/. 273.00 S/. 218.40 S/. 218.40 S/. 218.40 S/. 218.40 S/. 2,839.20
S/. 171.60 S/. 214.50 S/. 214.50 S/. 171.60 S/. 171.60 S/. 171.60 S/. 171.60 S/. 2,230.80
S/. 162.00 S/. 202.50 S/. 202.50 S/. 162.00 S/. 162.00 S/. 162.00 S/. 162.00 S/. 2,106.00
S/. 129.60 S/. 162.00 S/. 162.00 S/. 129.60 S/. 129.60 S/. 129.60 S/. 129.60 S/. 1,684.80
S/. 350.00 S/. 437.50 S/. 437.50 S/. 350.00 S/. 350.00 S/. 350.00 S/. 350.00 S/. 4,550.00
S/. 420.00 S/. 525.00 S/. 525.00 S/. 420.00 S/. 420.00 S/. 420.00 S/. 420.00 S/. 5,460.00
S/. 200.00 S/. 250.00 S/. 250.00 S/. 200.00 S/. 200.00 S/. 200.00 S/. 200.00 S/. 2,600.00
 S/. 338.00 S/. 422.50 S/. 422.50 S/. 338.00 S/. 338.00 S/. 338.00 S/. 338.00 S/. 4,394.00
S/. 344.50 S/. 430.63 S/. 430.63 S/. 344.50 S/. 344.50 S/. 344.50 S/. 344.50 S/. 4,478.50
S/. 338.00 S/. 422.50 S/. 422.50 S/. 338.00 S/. 338.00 S/. 338.00 S/. 338.00 S/. 4,394.00
S/. 456.00 S/. 570.00 S/. 570.00 S/. 456.00 S/. 456.00 S/. 456.00 S/. 456.00 S/. 5,928.00
S/. 1,520.00 S/. 1,900.00 S/. 1,900.00 S/. 1,520.00 S/. 1,520.00 S/. 1,520.00 S/. 1,520.00 S/. 19,760.00
S/. 525.00 S/. 656.25 S/. 656.25 S/. 525.00 S/. 525.00 S/. 525.00 S/. 525.00 S/. 6,825.00
S/. 5,207.50 S/. 6,509.38 S/. 6,509.38 S/. 5,207.50 S/. 5,207.50 S/. 5,207.50 S/. 5,207.50 S/. 67,697.50
DE COSTO DE MATERIAS PRIMAS
MES 6 Venta MES 7 Venta MES 8 Venta MES 10 Venta
MES 9 Venta Normal MES 11 Venta Normal MES 12 Venta Alta
Normal Normal Alta Normal TOTAL ANUAL
S/. 360.00 S/. 450.00 S/. 450.00 S/. 360.00 S/. 360.00 S/. 360.00 S/. 360.00 S/. 4,680.00
S/. 288.00 S/. 360.00 S/. 360.00 S/. 288.00 S/. 288.00 S/. 288.00 S/. 288.00 S/. 3,744.00
S/. 312.00 S/. 390.00 S/. 390.00 S/. 312.00 S/. 312.00 S/. 312.00 S/. 312.00 S/. 4,056.00
S/. 360.00 S/. 450.00 S/. 450.00 S/. 360.00 S/. 360.00 S/. 360.00 S/. 360.00 S/. 4,680.00
S/. 360.00 S/. 450.00 S/. 450.00 S/. 360.00 S/. 360.00 S/. 360.00 S/. 360.00 S/. 4,680.00
S/. 240.00 S/. 300.00 S/. 300.00 S/. 240.00 S/. 240.00 S/. 240.00 S/. 240.00 S/. 3,120.00
S/. 360.00 S/. 450.00 S/. 450.00 S/. 360.00 S/. 360.00 S/. 360.00 S/. 360.00 S/. 4,680.00
S/. 360.00 S/. 450.00 S/. 450.00 S/. 360.00 S/. 360.00 S/. 360.00 S/. 360.00 S/. 4,680.00
S/. 288.00 S/. 360.00 S/. 360.00 S/. 288.00 S/. 288.00 S/. 288.00 S/. 288.00 S/. 3,744.00
S/. 240.00 S/. 300.00 S/. 300.00 S/. 240.00 S/. 240.00 S/. 240.00 S/. 240.00 S/. 3,120.00
S/. 192.00 S/. 240.00 S/. 240.00 S/. 192.00 S/. 192.00 S/. 192.00 S/. 192.00 S/. 2,496.00
S/. 288.00 S/. 360.00 S/. 360.00 S/. 288.00 S/. 288.00 S/. 288.00 S/. 288.00 S/. 3,744.00
S/. 288.00 S/. 360.00 S/. 360.00 S/. 288.00 S/. 288.00 S/. 288.00 S/. 288.00 S/. 3,744.00
S/. 336.00 S/. 420.00 S/. 420.00 S/. 336.00 S/. 336.00 S/. 336.00 S/. 336.00 S/. 4,368.00
S/. 336.00 S/. 420.00 S/. 420.00 S/. 336.00 S/. 336.00 S/. 336.00 S/. 336.00 S/. 4,368.00
S/. 360.00 S/. 450.00 S/. 450.00 S/. 360.00 S/. 360.00 S/. 360.00 S/. 360.00 S/. 4,680.00
S/. 288.00 S/. 360.00 S/. 360.00 S/. 288.00 S/. 288.00 S/. 288.00 S/. 288.00 S/. 3,744.00
S/. 240.00 S/. 300.00 S/. 300.00 S/. 240.00 S/. 240.00 S/. 240.00 S/. 240.00 S/. 3,120.00
S/. 264.00 S/. 330.00 S/. 330.00 S/. 264.00 S/. 264.00 S/. 264.00 S/. 264.00 S/. 3,432.00
S/. 288.00 S/. 360.00 S/. 360.00 S/. 288.00 S/. 288.00 S/. 288.00 S/. 288.00 S/. 3,744.00
S/. 240.00 S/. 300.00 S/. 300.00 S/. 240.00 S/. 240.00 S/. 240.00 S/. 240.00 S/. 3,120.00
S/. 408.00 S/. 510.00 S/. 510.00 S/. 408.00 S/. 408.00 S/. 408.00 S/. 408.00 S/. 5,304.00
S/. 360.00 S/. 450.00 S/. 450.00 S/. 360.00 S/. 360.00 S/. 360.00 S/. 360.00 S/. 4,680.00
S/. 312.00 S/. 390.00 S/. 390.00 S/. 312.00 S/. 312.00 S/. 312.00 S/. 312.00 S/. 4,056.00
S/. 264.00 S/. 330.00 S/. 330.00 S/. 264.00 S/. 264.00 S/. 264.00 S/. 264.00 S/. 3,432.00
S/. 360.00 S/. 450.00 S/. 450.00 S/. 360.00 S/. 360.00 S/. 360.00 S/. 360.00 S/. 4,680.00
S/. 288.00 S/. 360.00 S/. 360.00 S/. 288.00 S/. 288.00 S/. 288.00 S/. 288.00 S/. 3,744.00
S/. 240.00 S/. 300.00 S/. 300.00 S/. 240.00 S/. 240.00 S/. 240.00 S/. 240.00 S/. 3,120.00
S/. 288.00 S/. 360.00 S/. 360.00 S/. 288.00 S/. 288.00 S/. 288.00 S/. 288.00 S/. 3,744.00
S/. 240.00 S/. 300.00 S/. 300.00 S/. 240.00 S/. 240.00 S/. 240.00 S/. 240.00 S/. 3,120.00
S/. 312.00 S/. 390.00 S/. 390.00 S/. 312.00 S/. 312.00 S/. 312.00 S/. 312.00 S/. 4,056.00
S/. 312.00 S/. 390.00 S/. 390.00 S/. 312.00 S/. 312.00 S/. 312.00 S/. 312.00 S/. 4,056.00
S/. 312.00 S/. 390.00 S/. 390.00 S/. 312.00 S/. 312.00 S/. 312.00 S/. 312.00 S/. 4,056.00
S/. 288.00 S/. 360.00 S/. 360.00 S/. 288.00 S/. 288.00 S/. 288.00 S/. 288.00 S/. 3,744.00
S/. 960.00 S/. 1,200.00 S/. 1,200.00 S/. 960.00 S/. 960.00 S/. 960.00 S/. 960.00 S/. 12,480.00
S/. 360.00 S/. 450.00 S/. 450.00 S/. 360.00 S/. 360.00 S/. 360.00 S/. 360.00 S/. 4,680.00
S/. 11,592.00 S/. 14,490.00 S/. 14,490.00 S/. 11,592.00 S/. 11,592.00 S/. 11,592.00 S/. 11,592.00 S/. 150,696.00
UPUESTO DE EGRESOS
MESES DE TRABAJO
Mes 7 Mes 8 Mes 9 Mes 10 Mes 11 Mes 12 Total Anual

S/. 2,000.00 S/. 2,000.00 S/. 2,000.00 S/. 2,000.00 S/. 2,000.00 S/. 2,000.00 S/. 24,000.00
S/. 800.00 S/. 800.00 S/. 800.00 S/. 800.00 S/. 800.00 S/. 800.00 S/. 9,600.00
S/. 2,832.00 S/. 2,832.00 S/. 2,832.00 S/. 2,832.00 S/. 2,832.00 S/. 2,832.00 S/. 33,984.00
S/. 60.00 S/. 60.00 S/. 60.00 S/. 60.00 S/. 60.00 S/. 60.00 S/. 720.00
S/. 120.00 S/. 120.00 S/. 120.00 S/. 120.00 S/. 120.00 S/. 120.00 S/. 1,440.00
S/. 5,812.00 S/. 5,812.00 S/. 5,812.00 S/. 5,812.00 S/. 5,812.00 S/. 5,812.00 S/. 69,744.00

S/. 200.00 S/. 200.00 S/. 200.00 S/. 200.00 S/. 200.00 S/. 200.00 S/. 2,400.00
S/. 14,490.00 S/. 14,490.00 S/. 11,592.00 S/. 11,592.00 S/. 11,592.00 S/. 11,592.00 S/. 150,696.00
S/. 90.00 S/. 90.00 S/. 90.00 S/. 90.00 S/. 90.00 S/. 90.00 S/. 1,080.00
S/. 80.00 S/. 80.00 S/. 80.00 S/. 80.00 S/. 80.00 S/. 80.00 S/. 960.00
S/. 14,860.00 S/. 14,860.00 S/. 11,962.00 S/. 11,962.00 S/. 11,962.00 S/. 11,962.00 S/. 155,136.00
S/. 20,672.00 S/. 20,672.00 S/. 17,774.00 S/. 17,774.00 S/. 17,774.00 S/. 17,774.00 S/. 224,880.00
PASTELERIA ALLI MIKUY
PROYECCION DE INGRESOS ANUALES

Ingresos por ventas

Producto Año 1 Año 2

Torta de café S/. 7,702.50 S/. 8,087.63

Torta de chocolate falso S/. 5,460.00 S/. 6,470.10
Torta de guanabana S/. 7,520.50 S/. 7,009.28
Torta de almendras S/. 7,702.50 S/. 8,087.63
Torta de mousse de maracuya S/. 7,702.50 S/. 8,087.63
Torta helada S/. 5,135.00 S/. 5,391.75
Torta de fresa S/. 7,897.50 S/. 8,087.63
Torta de aguaymanto S/. 8,287.50 S/. 8,087.63
Torta de kiwi S/. 7,020.00 S/. 6,470.10
Queque de 7 semillas S/. 4,927.00 S/. 5,391.75
Queque de avena, zanahoria y almendras S/. 4,212.00 S/. 4,313.40
Queque zanahoria S/. 5,460.00 S/. 6,470.10
Queque de naranja S/. 5,444.40 S/. 6,470.10
Queque de leche S/. 6,643.00 S/. 7,548.45
Queque de chia S/. 6,097.00 S/. 7,548.45
Queque de manzana S/. 6,922.50 S/. 8,087.63
Queque de yogurt de coco S/. 5,444.40 S/. 6,470.10
Queque de kiwi S/. 4,615.00 S/. 5,391.75
Barras de cereal S/. 1,716.00 S/. 5,930.93
Galletas de cafe S/. 1,684.80 S/. 6,470.10
Las rosas dulces S/. 2,340.00 S/. 5,391.75
El punchero de monicks S/. 3,978.00 S/. 9,165.98
Cupcake de chocolate S/. 3,510.00 S/. 8,087.63
Cupcake light S/. 2,839.20 S/. 7,009.28
Mousse de limón light S/. 2,230.80 S/. 5,930.93
Mazapán sin azúcar S/. 2,106.00 S/. 8,087.63
Trufas de avena S/. 1,684.80 S/. 6,470.10
Tiramisu de naranja S/. 4,550.00 S/. 5,391.75
Tiramisu dietetico S/. 5,460.00 S/. 6,470.10
Flan sin azúcar S/. 2,600.00 S/. 5,391.75
Flan de zanahoria y queso S/. 4,394.00 S/. 7,009.28
Pudín de chia y cacao S/. 4,478.50 S/. 7,009.28
Flan de leche de coco S/. 4,394.00 S/. 7,009.28
Mousse de durazno S/. 5,928.00 S/. 6,470.10
Mousse de limón S/. 19,760.00 S/. 21,567.00
Cheescake sin azúcar S/. 6,825.00 S/. 8,087.63
TOTAL S/. 194,672.40 S/. 260,421.53

Precio y Unidades Vendidas

Producto Precio de venta Año 1
Torta de café S/. 39.50 195
Torta de chocolate falso S/. 35.00 156
Torta de guanabana S/. 44.50 169
Torta de almendras S/. 40.00 195
Torta de mousse de maracuya S/. 36.50 195
Torta helada S/. 30.50 130
Torta de fresa S/. 40.50 195
Torta de aguaymanto S/. 42.50 195
Torta de kiwi S/. 45.00 156
Queque de 7 semillas S/. 37.90 130
Queque de avena, zanahoria y almendras S/. 40.50 104
Queque zanahoria S/. 35.00 156
Queque de naranja S/. 34.90 156
Queque de leche S/. 36.50 182
Queque de chia S/. 33.50 182
Queque de manzana S/. 35.50 195
Queque de yogurt de coco S/. 34.90 156
Queque de kiwi S/. 35.50 130
Barras de cereal S/. 12.00 143
Galletas de cafe S/. 10.80 156
Las rosas dulces S/. 18.00 130
El punchero de monicks S/. 18.00 221
Cupcake de chocolate S/. 18.00 195
Cupcake light S/. 16.80 169
Mousse de limón light S/. 15.60 143
Mazapán sin azúcar S/. 10.80 195
Trufas de avena S/. 10.80 156
Tiramisu de naranja S/. 35.00 130
Tiramisu dietetico S/. 35.00 156
Flan sin azúcar S/. 20.00 130
Flan de zanahoria y queso S/. 26.00 169
Pudín de chia y cacao S/. 26.50 169
Flan de leche de coco S/. 26.00 169
Mousse de durazno S/. 38.00 156
Mousse de limón S/. 38.00 520
Cheescake sin azúcar S/. 35.00 195
SOS ANUALES

Año 3 Año 4 Año 5

S/. 8,492.01 S/. 8,916.61 S/. 9,362.44

S/. 6,793.61 S/. 7,133.29 S/. 7,489.95
S/. 7,359.74 S/. 7,727.73 S/. 8,114.11
S/. 8,492.01 S/. 8,916.61 S/. 9,362.44
S/. 8,492.01 S/. 8,916.61 S/. 9,362.44
S/. 5,661.34 S/. 5,944.40 S/. 6,241.62
S/. 8,492.01 S/. 8,916.61 S/. 9,362.44
S/. 8,492.01 S/. 8,916.61 S/. 9,362.44
S/. 6,793.61 S/. 7,133.29 S/. 7,489.95
S/. 5,661.34 S/. 5,944.40 S/. 6,241.62
S/. 4,529.07 S/. 4,755.52 S/. 4,993.30
S/. 6,793.61 S/. 7,133.29 S/. 7,489.95
S/. 6,793.61 S/. 7,133.29 S/. 7,489.95
S/. 7,925.87 S/. 8,322.17 S/. 8,738.27
S/. 7,925.87 S/. 8,322.17 S/. 8,738.27
S/. 8,492.01 S/. 8,916.61 S/. 9,362.44
S/. 6,793.61 S/. 7,133.29 S/. 7,489.95
S/. 5,661.34 S/. 5,944.40 S/. 6,241.62
S/. 6,227.47 S/. 6,538.84 S/. 6,865.79
S/. 6,793.61 S/. 7,133.29 S/. 7,489.95
S/. 5,661.34 S/. 5,944.40 S/. 6,241.62
S/. 9,624.27 S/. 10,105.49 S/. 10,610.76
S/. 8,492.01 S/. 8,916.61 S/. 9,362.44
S/. 7,359.74 S/. 7,727.73 S/. 8,114.11
S/. 6,227.47 S/. 6,538.84 S/. 6,865.79
S/. 8,492.01 S/. 8,916.61 S/. 9,362.44
S/. 6,793.61 S/. 7,133.29 S/. 7,489.95
S/. 5,661.34 S/. 5,944.40 S/. 6,241.62
S/. 6,793.61 S/. 7,133.29 S/. 7,489.95
S/. 5,661.34 S/. 5,944.40 S/. 6,241.62
S/. 7,359.74 S/. 7,727.73 S/. 8,114.11
S/. 7,359.74 S/. 7,727.73 S/. 8,114.11
S/. 7,359.74 S/. 7,727.73 S/. 8,114.11
S/. 6,793.61 S/. 7,133.29 S/. 7,489.95
S/. 22,645.35 S/. 23,777.62 S/. 24,966.50
S/. 8,492.01 S/. 8,916.61 S/. 9,362.44
S/. 273,442.60 S/. 287,114.73 S/. 301,470.47
Año 2 Año 3 Año 4 Año 5
205 215 226 237
164 172 181 190
177 186 196 205
205 215 226 237
205 215 226 237
137 143 150 158
205 215 226 237
205 215 226 237
164 172 181 190
137 143 150 158
109 115 120 126
164 172 181 190
164 172 181 190
191 201 211 221
191 201 211 221
205 215 226 237
164 172 181 190
137 143 150 158
150 158 166 174
164 172 181 190
137 143 150 158
232 244 256 269
205 215 226 237
177 186 196 205
150 158 166 174
205 215 226 237
164 172 181 190
137 143 150 158
164 172 181 190
137 143 150 158
177 186 196 205
177 186 196 205
177 186 196 205
164 172 181 190
546 573 602 632
205 215 226 237
 PASTELERIA ALL
PROYECCION DE COSTO

AÑO 1 AÑO 2 AÑO 3

Costos fijos 69,744.00 73,231.20 76,892.76
Gastos de Administracion 24,000.00 25,200.00 26,460.00
Alquiler 9,600.00 10,080.00 10,584.00
Mano de Obra 33,984.00 35,683.20 37,467.36
Servicios Publico de agua 720.00 756.00 793.80
Mantenimiento del Equipo 1,440.00 1,512.00 1,587.60

Costos Variables 155,136.00 162,892.80 171,037.44

Energia Electrica 2,400.00 2,520.00 2,646.00
Materias Primas 150,696.00 158,230.80 166,142.34
Gas 1,080.00 1,134.00 1,190.70
Materiales de Limpieza 960.00 1,008.00 1,058.40

Costos totales (Costos 224,880.00 236,124.00 247,930.20

Fijos+Costos variables)
PASTELERIA ALLI MIKUY
PROYECCION DE COSTOS TOTALES

AÑO 4 AÑO 5
80,737.40 84,774.27
27,783.00 29,172.15
11,113.20 11,668.86
39,340.73 41,307.76
833.49 875.16
1,666.98 1,750.33

179,589.31 188,568.78
2,778.30 2,917.22
174,449.46 183,171.93
1,250.24 1,312.75
1,111.32 1,166.89

260,326.71 273,343.05
PASTELERIA ALLI MIKUY

ESTADO DE RESULTADOS
AÑOS
CONCEPTO
1 2 3
INGRESOS POR VENTA S/. 193,014.90 S/. 260,421.53 S/. 273,442.60
COSTOS DE PRODUCCION S/. 191,280.00 S/. 200,844.00 S/. 210,886.20

UTILIDADES BRUTAS S/. 1,734.90 S/. 59,577.53 S/. 62,556.40

GASTOS DE ADMINISTRACION S/. 24,000.00 S/. 25,200.00 S/. 26,460.00

ALQUILER S/. 9,600.00 S/. 10,080.00 S/. 10,584.00

UTILIDAD NETA S/. -12,665.10 S/. 44,457.53 S/. 46,680.40

Costos Totales S/. 224,880.00 S/. 236,124.00 S/. 247,930.20

AÑOS
4 5
S/. 287,114.73 S/. 301,470.47
S/. 221,430.51 S/. 232,502.04

S/. 65,684.22 S/. 68,968.43

S/. 27,783.00 S/. 29,172.15

S/. 11,113.20 S/. 11,668.86

S/. 49,014.42 S/. 51,465.14

S/. 260,326.71 S/. 273,343.05

PASTELERIA ALLI MIKUY
FLUJO DE EFECTIVO

CICLOS PRODUCTIVOS
CONCEPTO 0 1 2 3 4 5
INVERSIÓN 26,707.00 - - - - -
Fija 7,767.00 - - - - -
Horno a gas 1,000.00
Mesa de Trabajo 350.00
Licuadora Industrial 80.00
Termómetro de Acero 40.00
Batidora amasadora para 30 kg 400.00
Vitrina frigorífica 759.00
Utillaje 400.00

Balanza comercial electrónica

156.00
Equipo informatico 1,600.00
Cocina con 3 quemadores 182.00
Moto 2,800.00

Elaboracion del proyecto

Constitucion
Asistencia tecnica 200.00
Capital de trabajo 18,740.00

VALOR DE RESCATE
Inversion fija 2,219.14

INGRESOS 193,014.90 260,421.53 273,442.60 287,114.73 301,470.47

Ventas 193,014.90 260,421.53 273,442.60 287,114.73 301,470.47

EGRESOS (COSTOS) 224,880.00 236,124.00 247,930.20 260,326.71 273,343.05

De Produccion, ventas y admon 224,880.00 236,124.00 247,930.20 260,326.71 273,343.05
Gastos de Administracion 24,000.00 25,200.00 26,460.00 27,783.00 29,172.15
Alquiler 9,600.00 10,080.00 10,584.00 11,113.20 11,668.86
Mano de Obra 33,984.00 35,683.20 37,467.36 39,340.73 41,307.76
Servicios Publico de agua 720.00 756.00 793.80 833.49 875.16
Mantenimiento del Equipo 1,440.00 1,512.00 1,587.60 1,666.98 1,750.33
Energia Electrica 2,400.00 2,520.00 2,646.00 2,778.30 2,917.22
Materias Primas 150,696.00 158,230.80 166,142.34 174,449.46 183,171.93
Gas 1,080.00 1,134.00 1,190.70 1,250.24 1,312.75
Materiales de Limpieza 960.00 1,008.00 1,058.40 1,111.32 1,166.89

FLUJO NETO - 26,707.00 - 31,865.10 24,297.53 25,512.40 26,788.02 30,346.57

PASTELERIA ALLI MIKUY
PUNTO DE EQUILIBRIO

Concepto Año 1 Año 2 Año 3 Año 4 Año 5

Ingresos 194,672 260,422 273,443 287,115 301,470

Costos Fijos 69,744 73,231 76,893 80,737 84,774
Costos Variables 155,136 162,893 171,037 179,589 188,569

Punto de Equilibrio en valor (S) 343,411 195,542 205,319 215,585 226,365

Punto de Equilibrio en porcentaje 176.40% 75.09% 75.09% 75.09% 75.09% Indica el % de ventas
para cubrir los costos
y no tener perdidas
 ANALISIS FINANCIERO

INDICADORES FINANCIEROS
FLUJO NETO DE EFECTIVO
Inversiones para el proyecto Valor de Rescate
Año de Ingresos Egresos Fija Diferida Cap de trab. Valor Recup. De Flujo Neto
operación totales totales Residual cap. De Trab. de Efectivo
0 7,767.00 200.00 18,740.00 -26,707.00
1 193,014.90 224,880.00 -31,865.10
2 260,421.53 236,124.00 24,297.53
3 273,442.60 247,930.20 25,512.40
4 287,114.73 260,326.71 26,788.02
5 301,470.47 273,343.05 28,127.42

CALCULO DEL VAN, R B/C Y TIR CON UNA TASA DE DESCUENTO DEL 10%
Año Costos Beneficios Factor de Costos Beneficios Flujo neto de
de totales totales actualización actualizados actualizados efectivo act.
operación (S) (S) 10.0% (S) (S) (S)
0 26,707 0 1.000 26,707.00 0.00 -26,707.00
1 224,880 193,015 0.909 204,436.36 175,468.09 -28,968.27
2 236,124 260,422 0.826 195,143.80 215,224.40 20,080.60
3 247,930 273,443 0.751 186,273.63 205,441.47 19,167.84
4 260,327 287,115 0.683 177,806.65 196,103.22 18,296.58
5 273,343 301,470 0.621 169,724.53 187,189.44 17,464.92
Total 1,269,311 1,315,464 960,091.97 979,426.63 19,334.67

Los indicadores financieros que arroja el proyecto son:

VAN= 19,334.67 Se acepta
TIR = #VALUE! #VALUE!
B/C = 1.02 Se acepta
 DETERMINACION DEL CAPITAL DE TRABAJO

MESES AÑO 1
CONCEPTO
1 2 3 4 5 6 7 8 9
Ingresos
Por ventas S/. 10,415.00 S/. 5,207.50 S/. 7,811.25 S/. 5,207.50 S/. 5,207.50 S/. 6,509.38 S/. 6,509.38 S/. 5,207.50

Egresos
Costos Variables S/. 12,928.00 S/. 12,928.00 S/. 12,928.00 S/. 12,928.00 S/. 12,928.00 S/. 12,928.00 S/. 12,928.00 S/. 12,928.00 S/. 12,928.00
Costos Fijos S/. 5,812.00 S/. 5,812.00 S/. 5,812.00 S/. 5,812.00 S/. 5,812.00 S/. 5,812.00 S/. 5,812.00 S/. 5,812.00 S/. 5,812.00

Total de egresos S/. 18,740.00 S/. 18,740.00 S/. 18,740.00 S/. 18,740.00 S/. 18,740.00 S/. 18,740.00 S/. 18,740.00 S/. 18,740.00 S/. 18,740.00

Flujo de
Efectivo S/. -18,740.00 S/. -8,325.00 S/. -13,532.50 S/. -10,928.75 S/. -13,532.50 S/. -13,532.50 S/. -12,230.63 S/. -12,230.63 S/. -13,532.50
Efectivo Acumulado S/. -18,740.00 S/. -27,065.00 S/. -40,597.50 S/. -51,526.25 S/. -65,058.75 S/. -78,591.25 S/. -90,821.88 S/. -103,052.50 S/. -116,585.00

Capital de Trabajo Requerido: S/ S/. 18,740.00

 10 11 12

S/. 5,207.50 S/. 5,207.50 S/. 5,207.50

S/. 12,928.00 S/. 12,928.00 S/. 12,928.00

S/. 5,812.00 S/. 5,812.00 S/. 5,812.00

S/. 18,740.00 S/. 18,740.00 S/. 18,740.00

S/. -13,532.50 S/. -13,532.50 S/. -13,532.50

S/. -130,117.50 S/. -143,650.00 S/. -157,182.50
DEPRECIACIONES Y AMORTIZACIONES

Costo Costo
Concepto Unidad Cantidad
Unitario Total

INVERSION FIJA (DEPRECIACION)

Horno a gas pieza 1 1000 1,000.00

Mesa de Trabajo pieza 1 350 350.00
Licuadora pieza 1 80 80.00
Termómetro de Acero pieza 1 40 40.00
Batidora amasadora para 30 kg pieza 1 400 400.00
Vitrina frigorífica pieza 1 759 759.00
Utillaje pieza 1 400 400.00
Balanza comercial electrónica pieza 1 156 156.00
Equipo informatico pieza 1 1600 1,600.00
Cocina con 3 quemadores pieza 1 182 182.00
Moto pieza 1 2800 2,800.00

Total 7,767.00
 Drepreciac
Años de Depreciacion Valor
ion en 5
Vida Util Anual Residual
años

7.00 142.86 714.29 285.71

7.00 50.00 250.00 100.00
7.00 11.43 57.14 22.86
7.00 5.71 28.57 11.43
7.00 57.14 285.71 114.29
7.00 108.43 542.14 216.86
7.00 57.14 285.71 114.29
7.00 22.29 111.43 44.57
7.00 228.57 1,142.86 457.14
7.00 26.00 130.00 52.00
7.00 400.00 2,000.00 800.00

1,109.57 5,547.86 2,219.14

 ECA

Concepto / Año Año 1 Año 2

A Flujo de Efectivo - 31,865.10 24,297.53

B Monto propuesto a capitalizar anualmente 50,000.00 50,000.00

Monto acumulado de la capitalizacion 50,000.00 100,000.00

C Resta al OSSE - 81,865.10 - 25,702.48

D Numero de personas de ALLI MIKUY 5.00 5.00

E Percapita - 16,373.02 - 5,140.50

F Indicador de referencia 16,157.52 16,157.52

G Razon de factibilidad - 1.013 - 0.32

Año 3 Año 4 Año 5

25,512.40 26,788.02 30,346.57

50,000.00 50,000.00 50,000.00

150,000.00 200,000.00 250,000.00

- 24,487.60 - 23,211.98 - 19,653.44

5.00 5.00 5.00

- 4,897.52 - 4,642.40 - 3,930.69

16,157.52 16,157.52 16,157.52

- 0.30 - 0.29 - 0.24