Estudio Economico y Financiero

Maquinaria
Equipo de trabajo Descripción cantidad
Horno Conven. Hamilton B. 31101 1
Freidora Proctor silex 1.5L acero 1
Plancha Plancha de hierro 1
Samsung Microondas / AME83M /

Microondas 1
750W
Mastertech Congelador /
Congelador 1
MTCH142S1AW / 5 Pies
Frigidaire Minibar / FRD04G3HPI /
Refrigerador 4 Pies 1
Mastertech Licuadora /
Licuadora 1
MTBL10PJ2AB / 400W
Total
Mobiliario y equipo
Estanterías Estante de madera/cromo,

1
63,4 pulgadas de altura
Mesas Mesa plegable ajustable 25

Cucharones acero inoxidable 10
Pailas de todo tamaño platisco 20
Tablas de picar madera 2
Cucharas acero inoxidable 100
Tenedores acero inoxidable 100
Sartenes sartenes antiadherentes, 5 piezas 10
Silla apilable de ratán para

Sillas restaurantes y exteriores 100
Total
DETERMINACION DE INGRESOS
POBLACION A CUBRIR EN EL AREA DE RESTAURANTE
Descripción Proporción preferencia P.mensual
Hamburguesa 7.1% 178
Chuletas 3.6% 90
Pescados 21.4% 535
Alitas 7.1% 178
Pollo frito 3.6% 90
Camarones 17.9% 448
Sopa marinera 14.3% 358
Coctel de curiles 14.3% 358
Coctel de camarón 10.7% 268
Bebidas 0
Refrescos 100.0% 2500
margarita 50.0% 1250
piñas colada 30.0% 750
botes de agua 100.0% 2500
Bloody Mary 20.0% 500
Total
POBLACION A CUBRIR EN EL AREA DE PICSINA
parque acuático adultos 100% 2500
parque acuático niños 100% 2500
POBLACION A CUBRIR EN EL CANCHA DE FUTBOL
Cancha de futbol(2335/7) 93.40% 334
POBLACION A CUBRIR EN EL COMBOS DE PISCINA Y COMID
Combo 99.70% 2493
INGRESO TOTAL DE TODAS LAS AREAS
COSTOS DE PRODUCCION Valor anual

Materiales L 47,482.00
Mano de obra directa L 70,000.00
Mano de obra indirecta L 50,000.00
Materia prima L 13,192,217.10
Total L 13,359,699.10
Gastos de Administración Valor anual

Sueldos y Salarios L 1,442,000.00
Energía L 90,000.00
Gastos de mantenimiento L 49,200.00
Materia de Aseo L 49,200.00
Papelería y Útiles L 49,200.00
Total L 1,679,600.00
Depreciación Año 0
Construcciones y edificaciones L 2,740,000.00
Mobiliario y equipo L 29,592.00
Maquinaria L 17,890.00
TOTAL
7. Capital de Trabajo
Concepto Monto Participación

Fondos Propios L 2,941,982.00 1
Total L 2,941,982.00 1
Estado de Resultado Proforma

Cantidad
Concepto Año 1 Año 2
Ingresos L25,312,757.14 L25,312,757.14
Costo de Producción L 13,359,699.10 L 13,359,699.10
Unidad Marginal L11,953,058.04 L11,953,058.04
Costos de Administración L1,679,600.00 L1,679,600.00
Utilidad bruta L10,273,458.04 L10,273,458.04
Depreciación L278,748.20 L 278,748.20
Utilidad Neta L9,994,709.84 L9,994,709.84
ISR(25%) L2,498,677.46 L2,498,677.46
Flujo Neto de Efectivo L7,496,032.38 L7,496,032.38
Presupuesto de Efectivo
Cantidad
Descripción Año 0 Año 1
Ingresos de Efectivo
Fondos Propios L 2,941,982.00
Ventas L25,312,757.14
Total Ingresos L 2,941,982.00 L25,312,757.14
Egresos de Efectivo
Compra de Activos Fijos L2,937,482.00
Costos de Producción L 13,359,699.10
Impuestos 2,498,677.46
Costos de Administración L1,679,600.00
Gastos de Constitución L 4,500.00
Total Egresos L 2,941,982.00 L 17,537,976.56
Utilidad de periodo L - L7,774,780.58
Depreciaciones L278,748.20
Saldo Final L8,053,528.78
Balance general
Activos Año 0
Activos corrientes L 1,099,351.43
Inventario L 1,099,351.43 L 91,612.62
Activos no corrientes L3,035,882.00
Propiedad planta y equipo L2,890,000.00
Maquinaria y equipo L17,890.00
Mobiliario y equipo de oficina L29,592.00
Material de aseo L 49,200.00
Papeleria y utiles L 49,200.00
Otros activos L4,500.00
Gastos de constitucion L4,500.00
Total activos L 4,139,733.43
Pasivo corriente
Proveedores L 1,099,351.43
Acreedores varios L 98,400.00
Total pasivo L 1,197,751.43
Patrimonio
Capital social L 2,941,982.00
Total patrimonio L 2,941,982.00
L -
Total pasivo + Patrimonio L 4,139,733.43
cantidad
Descripción Año 0
Inversión L 2,941,982.00
Ingresos en Efectivo
Egresos en Efectivo
Flujo de Efecto L 2,941,982.00
Fujo Neto de Efectivo -L 2,941,982.00
Costo de Capita
Descripción Monto
Fondos Propios L 2,941,982.00
Financiamiento
Total L 2,941,982.00
Costo Ponderado
Inflación Promedio
Tasa de Riesgo Financiero
Requerimiento Adicional
Costo de Capital
VAN= P + FNE
(1+i)
Plan de inversión -L 2,941,982.00
Costo de Capital 10%
Flujo Neto de Efectivo L7,774,780.58
L7,774,780.58
L7,774,780.58
L7,774,780.58
L7,774,780.58
VAN L 26,530,553.36
Formulas
P.E.U =
Precio de venta – Costo var
AREA DE RESTAURANTE
Punto de equilibrio en unidades
Producto Costos fijos
Hamburguesa 15,000
Chuletas 15,000
Pescados 15,000
Alitas 15,000
Pollo frito 15,000
Camarones 15,000
Sopa marinera 15,000
Coctel de curiles 15,000
Coctel de camarón 15,000
Bebidas
Refrescos 15,000
margarita 15,000
piñas colada 15,000
botes de agua 15,000
Bloody Mary 15,000
AREA DE PISCINA
Punto de equ
Venta de parque acuatico 15,000.00
AREA DE CANCHA DE FUTBOL

Cancha de futbol 15,000.00
AREA DE COMBO DE PISCINA Y COMIDA

Combo 15,000.00
Analisis de Escenarios
Descripción Optimista
Inversión L2,941,982.00
Vida en Año 5
Ingresos por año L 25,412,757.14
Egresos por año L 17,537,976.56
Interes Anual 10%
Optimista
Periodo Ingresos
0
1 L 25,412,757.14
2 L 25,412,757.14
3 L 25,412,757.14
4 L 25,412,757.14
5 L 25,412,757.14
VAN
Estimado
Periodo Ingresos
0
1 L 25,312,757.14
2 L 25,312,757.14
3 L 25,312,757.14
4 L 25,312,757.14
5 L 25,312,757.14
VAN
Pesimista
Periodo Ingresos
0
1 L 25,212,757.14
2 L 25,212,757.14
3 L 25,212,757.14
4 L 25,212,757.14
5 L 25,212,757.14
VAN
Evaluación Social
Social
Descripción Total
EVA
Utilidad Neta L9,994,709.84
Capital Invertido L 2,941,982.00
Costo ponderado de capital 0.1
Total EVA L9,700,511.64
Constribución Del Producto Interno Bruto
Descripción Valor
Utilidad Neta Anual L7,496,032.38
PIB Nominal L 623,230,680.00
PIB 1.20%
HAMBUERGUESA
Cantidad Ventas
10 1,200
20 2,400
30 3,600
40 4,800
50 6,000
60 7,200
70 8,400
80 9,600
90 10,800
100 12,000
110 13,200
120 14,400
130 15,600
140 16,800
150 18,000
160 19,200
170 20,400
180 21,600
190 22,800
200 24,000
210 25,200
220 26,400
230 27,600
240 28,800
250 30,000
260 31,200
270 32,400
280 33,600
290 34,800
300 36,000
310 37,200
320 38,400
330 39,600
340 40,800
350 42,000
360 43,200
370 44,400
380 45,600
390 46,800
400 48,000
410 49,200
420 50,400
Punto de equilibrio de hamburg

60000
50000
40000
30000
20000
10000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 3
REFRESCOS
Cantidad Ventas
60 1,200
120 2,400
180 3,600
240 4,800
300 6,000
360 7,200
420 8,400
480 9,600
540 10,800
600 12,000
660 13,200
720 14,400
780 15,600
840 16,800
900 18,000
960 19,200
1,020 20,400
1,080 21,600
1,140 22,800
1,200 24,000
1,260 25,200
1,320 26,400
1,380 27,600
1,440 28,800
1,500 30,000
1,560 31,200
1,620 32,400
1,680 33,600
1,740 34,800
1,800 36,000
1,860 37,200
1,920 38,400
1,980 39,600
2,040 40,800
2,100 42,000
2,160 43,200
2,220 44,400
2,280 45,600
2,340 46,800
2,400 48,000
2,460 49,200
2,520 50,400
Punto de equilibrio de refr

60000
50000
40000
Punto de equilibrio de refr
60000
50000
40000
30000
20000
10000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29
Costo unitario costo total
L 2,990.00
L 2,990.00
L 1,190.00
L 1,190.00
L 1,540.00
L 1,540.00
L 2,297.00
L 2,297.00
L 4,997.00
L 4,997.00
L 4,397.00
L 4,397.00
L 479.00
L 479.00
L 17,890.00
L 1,392.00 L 1,392.00
L 300.00 L 7,500.00
L 60.00 L 600.00
L 40.00 L 800.00
L 150.00 L 300.00
L 10.00 L 1,000.00
L 10.00 L 1,000.00
L 200.00 L 2,000.00
L 150.00 L 15,000.00
L 29,592.00
CION DE INGRESOS
EN EL AREA DE RESTAURANTE
P.anual Precio unitario Ingreso Anual
2130 L 120.00 L 255,600.00
1080 L 120.00 L 129,600.00
6420 L 170.00 L 1,091,400.00
2130 L 150.00 L 319,500.00
1080 L 110.00 L 118,800.00
5370 L 250.00 L 1,342,500.00
4290 L 250.00 L 1,072,500.00
4290 L 200.00 L 858,000.00
3210 L 200.00 L 642,000.00
30000 L 20.00 L 600,000.00

15000 L 200.00 L 3,000,000.00
9000 L 200.00 L 1,800,000.00
30000 L 20.00 L 600,000.00
6000 L 200.00 L 1,200,000.00
L 13,029,900.00
IR EN EL AREA DE PICSINA
30000 L 100.00 L 3,000,000.00
30000 L 70.00 L 2,100,000.00
R EN EL CANCHA DE FUTBOL
4003 L 300.00 L 1,200,857.14
L COMBOS DE PISCINA Y COMIDA
29910 L 200.00 L 5,982,000.00
EAS L 25,312,757.14
L -
AÑO 1 AÑO 2 AÑO 3

L 274,000.00 L 274,000.00 L 274,000.00
L 2,959.20 L 2,959.20 L 2,959.20
L 1,789.00 L 1,789.00 L 1,789.00
rma
Año 3 Año 4
L25,312,757.14 L25,312,757.14
L 13,359,699.10 L 13,359,699.10
L11,953,058.04 L11,953,058.04
L1,679,600.00 L1,679,600.00
L10,273,458.04 L10,273,458.04
L 278,748.20 L 278,748.20
L9,994,709.84 L9,994,709.84
L2,498,677.46 L2,498,677.46
L7,496,032.38 L7,496,032.38
sto de Efectivo
concepto
Año 2 Año3 Año 4
L25,312,757.14 L25,312,757.14 L25,312,757.14

L25,312,757.14 L25,312,757.14 L25,312,757.14
L 13,359,699.10 L 13,359,699.10 L 13,359,699.10

2,498,677.46 2,498,677.46 2,498,677.46
L 1,679,600.00 L 1,679,600.00 L 1,679,600.00
L 17,537,976.56 L 17,537,976.56 L 17,537,976.56

L7,774,780.58 L7,774,780.58 L7,774,780.58
L278,748.20 L278,748.20 L278,748.20
L8,053,528.78 L8,053,528.78 L8,053,528.78
Inventario divivido entre los 12 meses
L -
Acreedores varios 49,200 98400
L -
Financiero
Flujo Neto de Efectivo

Cantidad
Año 1 Año 2 Año 3
L25,312,757.14 L 25,312,757.14 L 25,312,757.14

L 17,537,976.56 L 17,537,976.56 L 17,537,976.56
L7,774,780.58 L 7,774,780.58 L 7,774,780.58
L7,774,780.58 L 7,774,780.58 L 7,774,780.58
Costo de Capital
% de Participación Costo (i) Costo Ponderado (IP)
1 0.1 0.1
1 0.1
10%
Plan de inversión
Flujo Neto de Efectivo
Años
1
2
3
4
5 TIR
Punto de equilibrio
Punto de Equilibrio en unidades
Costos Fijos
recio de venta – Costo variable unitario
Precio de venta Costo variable unitario P.E unidad

120.00 9.39 136
120.00 9.26 135
170.00 12.46 95
150.00 11.74 108
110.00 9.26 149
250.00 18.62 65
250.00 24.48 67
200.00 16.32 82
200.00 18.69 83
20.00 1.67 818

200.00 10.67 79
200.00 13.33 80
20.00 1.33 804
200.00 13.33 80

100.00 4.00 156

300.00 17.49 53

200.00 18.39 83
Estimado Pesimista
L2,941,982.00 L2,941,982.00
5 5
L 25,312,757.14 L 25,212,757.14
L 17,537,976.56 L 17,637,976.56
10% 10%
ptimista
Egresos Flujo
L2,941,982.00 -L2,941,982.00
L 17,537,976.56 L 7,874,780.58
L 17,537,976.56 L 7,874,780.58
L 17,537,976.56 L 7,874,780.58
L 17,537,976.56 L 7,874,780.58
L 17,537,976.56 L 7,874,780.58
L26,909,632.04
timado
Egresos Flujo
L 2,941,982.00 -L 2,941,982.00
L 17,537,976.56 L 7,774,780.58
L 17,537,976.56 L 7,774,780.58
L 17,537,976.56 L 7,774,780.58
L 17,537,976.56 L 7,774,780.58
L 17,537,976.56 L 7,774,780.58
L 26,530,553.36
esimista
Egresos Flujo
L2,941,982.00 -L2,941,982.00
L 17,637,976.56 L 7,574,780.58
L 17,637,976.56 L 7,574,780.58
L 17,637,976.56 L 7,574,780.58
L 17,637,976.56 L 7,574,780.58
L 17,637,976.56 L 7,574,780.58
L 25,772,396.01
Costo Utilidad
L15,093.90 - 13,894
L15,187.79 - 12,788
L15,281.69 - 11,682
L15,375.59 - 10,576
L15,469.48 - 9,469
L15,563.38 - 8,363
L15,657.28 - 7,257
L15,751.17 - 6,151
L15,845.07 - 5,045
L15,938.97 - 3,939
L16,032.86 - 2,833
L16,126.76 - 1,727
L16,220.66 - 621
L16,314.55 485
L16,408.45 1,592
L16,502.35 2,698
L16,596.24 3,804
L16,690.14 4,910
L16,784.04 6,016
L16,877.93 7,122
L16,971.83 8,228
L17,065.73 9,334
L17,159.62 10,440
L17,253.52 11,546
L17,347.42 12,653
L17,441.31 13,759
L17,535.21 14,865
L17,629.11 15,971
L17,723.00 17,077
L17,816.90 18,183
L17,910.80 19,289
L18,004.69 20,395
L18,098.59 21,501
L18,192.49 22,608
L18,286.38 23,714
L18,380.28 24,820
L18,474.18 25,926
L18,568.08 27,032
L18,661.97 28,138
L18,755.87 29,244
L18,849.77 30,350
L18,943.66 31,456
Punto de equilibrio
o de equilibrio de hamburguesa 60000
50000
40000
Ventas 30000
Costo
20000
10000
0
20 40 60 80 100 120 140 160 180 200 220 240 26
17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43
Costo Utilidad
L15,100.00 - 13,900
L15,200.00 - 12,800
L15,300.00 - 11,700
L15,400.00 - 10,600
L15,500.00 - 9,500
L15,600.00 - 8,400
L15,700.00 - 7,300
L15,800.00 - 6,200
L15,900.00 - 5,100
L16,000.00 - 4,000
L16,100.00 - 2,900
L16,200.00 - 1,800
L16,300.00 - 700
L16,400.00 400
L16,500.00 1,500
L16,600.00 2,600
L16,700.00 3,700
L16,800.00 4,800
L16,900.00 5,900
L17,000.00 7,000
L17,100.00 8,100
L17,200.00 9,200
L17,300.00 10,300
L17,400.00 11,400
L17,500.00 12,500
L17,600.00 13,600
L17,700.00 14,700
L17,800.00 15,800
L17,900.00 16,900
L18,000.00 18,000
L18,100.00 19,100
L18,200.00 20,200
L18,300.00 21,300
L18,400.00 22,400
L18,500.00 23,500
L18,600.00 24,600
L18,700.00 25,700
L18,800.00 26,800
L18,900.00 27,900
L19,000.00 29,000
L19,100.00 30,100
L19,200.00 31,200
Punto de equilibrio de refrescos
Ventas
Costo
Punto de equilibrio de refrescos
Ventas
Costo
15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43
Plan de Inversion
Proyecto Costo
Terreno L150,000.00
Piscina L950,000.00
Cocina L200,000.00
Galera de Madera para el restaurante L400,000.00
Cancha de futbol L600,000.00
Baños L180,000.00
Pozo L300,000.00
Galera para parqueo L110,000.00 L2,890,000.00
Mobiliario y equipo L29,592.00
Maquinaria L17,890.00
Sud total L2,937,482.00
Gastos de constitucion
L4,500.00
Total L2,941,982.00
Descripción Costo mensual Costo Anual
Costos Variables
Gastos de suministro L 1,500.00 L 18,000.00
Gastos de publicidad L 5,000.00 L 60,000.00
Total Costos Variables L 78,000.00
Costos Fijos
Gastos de Administración
Sueldos y Salarios L 1,442,000.00
Gerente administrativo L 15,000.00L 210,000.00
cajero L 7,500.00L 105,000.00
recepcionista L 7,500.00L 105,000.00
3 meseros L 7,000.00L 294,000.00
4 cocineros L 9,500.00L 532,000.00
2 vigilantes L 7,000.00L 196,000.00
Energía L 7,500.00 L 90,000.00
Gastos de mantenimienL 4,100.00 L 49,200.00
Materia de Aseo L 4,100.00 L 49,200.00
Papelería y Útiles L 4,100.00 L 49,200.00
Total Gasto de Admón. L 1,679,600.00
Costos de Depreciación
Construcciones y edifi L 22,833.33 L 274,000.00
Mobiliario y equipo L 246.60 L 2,959.20
Maquinaria L 149.08 L 1,789.00
Total depreciación L 278,748.20
Total costos Fijos L 1,958,348.20
Costos Indirectos
Insumos higiene L 2,500.00 L 30,000.00
Total costos indirectos L 30,000.00
Total Costos L 2,066,348.20
AÑO 4 AÑO 5 VALOR DE SALVAMENTO

L 274,000.00 L 274,000.00 L 2,740,000.00
L 2,959.20 L 2,959.20 L 29,592.00
L 1,789.00 L 1,789.00 L 17,890.00
L 2,787,482.00
AÑO
Año 4 Año 5 Año 0
Año 1
L 25,312,757.14 L25,312,757.14 Año 2
L 17,537,976.56 L 17,537,976.56 Año 3
L 7,774,780.58 L7,774,780.58 Año 4
Año 5
L 7,774,780.58 L7,774,780.58
-L 2,941,982.00 Años
L7,774,780.58 1
L7,774,780.58 2
L7,774,780.58 3
L7,774,780.58 4
L7,774,780.58 5
264%
AREA DE RESTAURAN
Costos Variable Unita
Producto Costo variable
Hamburguesa 20,000
Chuletas 10,000
Pescados 80,000
Alitas 25,000
Pollo frito 10,000
Camarones 100,000
Sopa marinera 105,000
Coctel de curiles 70,000
Coctel de camarón 60,000
Bebidas
Refrescos 50,000
margarita 160,000
piñas colada 120,000
botes de agua 40,000
Bloody Mary 80,000
AREA DE PISCINA
Venta de parque acuatico 120,000.00
AREA DE CANCHA DE FU
Cancha de futbol 70,000.00
AREA DE COMBO DE PISCINA

Combo 550,000.00
CHULETA
Cantidad Ventas Costo
10 1,200 L15,092.59
20 2,400 L15,185.19
30 3,600 L15,277.78
40 4,800 L15,370.37
50 6,000 L15,462.96
60 7,200 L15,555.56
70 8,400 L15,648.15
80 9,600 L15,740.74
90 10,800 L15,833.33
100 12,000 L15,925.93
110 13,200 L16,018.52
120 14,400 L16,111.11
130 15,600 L16,203.70
140 16,800 L16,296.30
150 18,000 L16,388.89
160 19,200 L16,481.48
170 20,400 L16,574.07
180 21,600 L16,666.67
190 22,800 L16,759.26
200 24,000 L16,851.85
210 25,200 L16,944.44
220 26,400 L17,037.04
230 27,600 L17,129.63
240 28,800 L17,222.22
250 30,000 L17,314.81
260 31,200 L17,407.41
270 32,400 L17,500.00
280 33,600 L17,592.59
290 34,800 L17,685.19
300 36,000 L17,777.78
310 37,200 L17,870.37
320 38,400 L17,962.96
330 39,600 L18,055.56
340 40,800 L18,148.15
350 42,000 L18,240.74
360 43,200 L18,333.33
370 44,400 L18,425.93
380 45,600 L18,518.52
390 46,800 L18,611.11
400 48,000 L18,703.70
410 49,200 L18,796.30
420 50,400 L18,888.89
Punto de equilibrio de chuleta

60000
80000
50000 70000
60000
40000
Ventas 50000
30000 Costo
40000
20000 30000
20000
10000
10000
0
0
20 40 60 80 100 120 140 160 180 200 220 240 260 280 300 320 340 360 380 400 420
20 40 60
Margarita
Cantidad Ventas Costo
10 2,000 L15,106.67
20 4,000 L15,213.33
30 6,000 L15,320.00
40 8,000 L15,426.67
50 10,000 L15,533.33
60 12,000 L15,640.00
70 14,000 L15,746.67
80 16,000 L15,853.33
90 18,000 L15,960.00
100 20,000 L16,066.67
110 22,000 L16,173.33
120 24,000 L16,280.00
130 26,000 L16,386.67
140 28,000 L16,493.33
150 30,000 L16,600.00
160 32,000 L16,706.67
170 34,000 L16,813.33
180 36,000 L16,920.00
190 38,000 L17,026.67
200 40,000 L17,133.33
210 42,000 L17,240.00
220 44,000 L17,346.67
230 46,000 L17,453.33
240 48,000 L17,560.00
250 50,000 L17,666.67
260 52,000 L17,773.33
270 54,000 L17,880.00
280 56,000 L17,986.67
290 58,000 L18,093.33
300 60,000 L18,200.00
310 62,000 L18,306.67
320 64,000 L18,413.33
330 66,000 L18,520.00
340 68,000 L18,626.67
350 70,000 L18,733.33
360 72,000 L18,840.00
370 74,000 L18,946.67
380 76,000 L19,053.33
390 78,000 L19,160.00
400 80,000 L19,266.67
410 82,000 L19,373.33
420 84,000 L19,480.00
Punto de equilibrio de margaritas P

90000
80000 90000
80000
70000
70000
60000
Ventas 60000
50000
Costo 50000
40000
40000
Punto de equilibrio de margaritas P
90000
80000 90000
80000
70000
70000
60000
Ventas 60000
50000
Costo 50000
40000
40000
30000
30000
20000 20000
10000 10000
0 0
30 60 90 120 150 180 210 240 270 300 330 360 390 420 20 40 60 80 1
29,592.00
17,890.00
47,482.00 MOBIL + MAQUI = ACTIVOS FIJOS

Flujo neto
-L 2,941,982.00 Perido de recuperacion de inversion
L7,774,780.58 Periodo de ultimo Flujo negativo 0
L7,774,780.58 Absuluto de ultimo flujo negativo L 2,941,982.00
L7,774,780.58 Flujo negativo periodo siguiente L7,774,780.58
L7,774,780.58 PRI 0.378400646693721
L7,774,780.58 X 12 MESES 4.54080776032465 4 meses
L0.00 X 30 DIAS 16.2242328097395 16 dias
AREA DE RESTAURANTE
Costos Variable Unitario
Total produccion anuaTotal costo variable unitario Producto
2130 9.39 Hamburguesa
1080 9.26 Chuletas
6420 12.46 Pescados
2130 11.74 Alitas
1080 9.26 Pollo frito
5370 18.62 Camarones
4290 24.48 Sopa marinera
4290 16.32 Coctel de curiles
3210 18.69 Coctel de camarón
Bebidas
30000 1.67 Refrescos
15000 10.67 margarita
9000 13.33 piñas colada
30000 1.33 botes de agua
6000 13.33 Bloody Mary
AREA DE PISCINA
30000 4.00 Venta de parque a

4,003 17.49 Cancha de futbol

29910 18.39 Combo
Razones financieras
Tasa de Margen de Beneficio
Utilidad neta despues del impuesto
Ventas Totales Anuales
Margen de utilidad bruta
Utilidad bruta
Ventas Totales Anuales
Rotancion del activo total
Ventas Totales
Activo fijo neto
Rendimiento sobre la inverson total
activo total
Renta sobre capital
Capital total
PESCADO
Utilidad Cantidad Ventas
- 13,893 10 1,700
- 12,785 20 3,400
- 11,678 30 5,100
- 10,570 40 6,800
- 9,463 50 8,500
- 8,356 60 10,200
- 7,248 70 11,900
- 6,141 80 13,600
- 5,033 90 15,300
- 3,926 100 17,000
- 2,819 110 18,700
- 1,711 120 20,400
- 604 130 22,100
504 140 23,800
1,611 150 25,500
2,719 160 27,200
3,826 170 28,900
4,933 180 30,600
6,041 190 32,300
7,148 200 34,000
8,256 210 35,700
9,363 220 37,400
10,470 230 39,100
11,578 240 40,800
12,685 250 42,500
13,793 260 44,200
14,900 270 45,900
16,007 280 47,600
17,115 290 49,300
18,222 300 51,000
19,330 310 52,700
20,437 320 54,400
21,544 330 56,100
22,652 340 57,800
23,759 350 59,500
24,867 360 61,200
25,974 370 62,900
27,081 380 64,600
28,189 390 66,300
29,296 400 68,000
30,404 410 69,700
31,511 420 71,400
Punto de equilibrio pescado

80000
70000
60000
50000
Ventas
40000 Costo
30000
20000
10000
0
20 40 60 80 100 120 140 160 180 200 220 240 260 280 300 320 340 360 380 400 420
piña collada
Utilidad Cantidad Ventas
- 13,107 10 2,000
- 11,213 20 4,000
- 9,320 30 6,000
- 7,427 40 8,000
- 5,533 50 10,000
- 3,640 60 12,000
- 1,747 70 14,000
147 80 16,000
2,040 90 18,000
3,933 100 20,000
5,827 110 22,000
7,720 120 24,000
9,613 130 26,000
11,507 140 28,000
13,400 150 30,000
15,293 160 32,000
17,187 170 34,000
19,080 180 36,000
20,973 190 38,000
22,867 200 40,000
24,760 210 42,000
26,653 220 44,000
28,547 230 46,000
30,440 240 48,000
32,333 250 50,000
34,227 260 52,000
36,120 270 54,000
38,013 280 56,000
39,907 290 58,000
41,800 300 60,000
43,693 310 62,000
45,587 320 64,000
47,480 330 66,000
49,373 340 68,000
51,267 350 70,000
53,160 360 72,000
55,053 370 74,000
56,947 380 76,000
58,840 390 78,000
60,733 400 80,000
62,627 410 82,000
64,520 420 84,000
Punto de equilibrio de piñas coladas
90000 60000
80000
50000
70000
60000 Ventas 40000
50000 Costo
30000
40000
Punto de equilibrio de piñas coladas
90000 60000
80000
50000
70000
60000 Ventas 40000
50000 Costo
30000
40000
30000 20000
20000
10000
10000
0 0
0 0 0 0
20 40 60 80 100 120 140 160 180 200 220 240 260 280 300 320 340 360 380 400 420 12 24 36 48
AREA DE RESTAURANTE
Punto de equilibrio en monetario
Costos fijos Costos variables Ingresos P.E.M
L 15,000.00 L 20,000.00 L 255,600.00 L 16,273.34
L 15,000.00 L 10,000.00 L 129,600.00 L 16,254.18
L 15,000.00 L 80,000.00 L 1,091,400.00 L 16,186.47
L 15,000.00 L 25,000.00 L 319,500.00 L 16,273.34
L 15,000.00 L 10,000.00 L 118,800.00 L 16,378.68
L 15,000.00 L 100,000.00 L 1,342,500.00 L 16,207.24
L 15,000.00 L 105,000.00 L 1,072,500.00 L 16,627.91
L 15,000.00 L 70,000.00 L 858,000.00 L 16,332.49
L 15,000.00 L 60,000.00 L 642,000.00 L 16,546.39
Bebidas
L 15,000.00 L 50,000.00 L 600,000.00 L 16,363.64
L 15,000.00 L 160,000.00 L 3,000,000.00 L 15,845.07
L 15,000.00 L 120,000.00 L 1,800,000.00 L 16,071.43
L 15,000.00 L 40,000.00 L 600,000.00 L 16,071.43
L 15,000.00 L 80,000.00 L 1,200,000.00 L 16,071.43
AREA DE PISCINA
Punto de equilibrio monetario
Costos fijos Costos variables Ingresos P.E.M
L 15,000.00 L 120,000.00 L 3,000,000.00 L 15,625.00

Costos fijos Costos variables Ingresos P.E unidad
L 15,000.00 L 70,000.00 L 1,200,857.14 L 15,928.50

Costos fijos Costos variables Ingresos P.E unidad
L 15,000.00 L 550,000.00 L 5,982,000.00 L 16,518.78
ones financieras
29.61%
L7,496,032.38
L 25,312,757.14
40.59%
L10,273,458.04
L 25,312,757.14
833.79%
L 25,312,757.14
L3,035,882.00
181.08%
L7,496,032.38
L 4,139,733.43
254.80%
L7,496,032.38
L 2,941,982.00
ALITAS
Costo Utilidad Cantidad Ventas
L15,124.61 - 13,425 10 1,500

L15,249.22 - 11,849 20 3,000
L15,373.83 - 10,274 30 4,500
L15,498.44 - 8,698 40 6,000
L15,623.05 - 7,123 50 7,500
L15,747.66 - 5,548 60 9,000
L15,872.27 - 3,972 70 10,500
L15,996.88 - 2,397 80 12,000
L16,121.50 - 821 90 13,500
L16,246.11 754 100 15,000
L16,370.72 2,329 110 16,500
L16,495.33 3,905 120 18,000
L16,619.94 5,480 130 19,500
L16,744.55 7,055 140 21,000
L16,869.16 8,631 150 22,500
L16,993.77 10,206 160 24,000
L17,118.38 11,782 170 25,500
L17,242.99 13,357 180 27,000
L17,367.60 14,932 190 28,500
L17,492.21 16,508 200 30,000
L17,616.82 18,083 210 31,500
L17,741.43 19,659 220 33,000
L17,866.04 21,234 230 34,500
L17,990.65 22,809 240 36,000
L18,115.26 24,385 250 37,500
L18,239.88 25,960 260 39,000
L18,364.49 27,536 270 40,500
L18,489.10 29,111 280 42,000
L18,613.71 30,686 290 43,500
L18,738.32 32,262 300 45,000
L18,862.93 33,837 310 46,500
L18,987.54 35,412 320 48,000
L19,112.15 36,988 330 49,500
L19,236.76 38,563 340 51,000
L19,361.37 40,139 350 52,500
L19,485.98 41,714 360 54,000
L19,610.59 43,289 370 55,500
L19,735.20 44,865 380 57,000
L19,859.81 46,440 390 58,500
L19,984.42 48,016 400 60,000
L20,109.03 49,591 410 61,500
L20,233.64 51,166 420 63,000
Punto de equilibrio alitas

70000
60000
50000
40000 Ve
Cos
30000
20000
10000
0
20 40 60 80 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
10 12 14 16 18 20 22 24 26 28 30 32 34 36 38 40 42
Botes de agua
Costo Utilidad Cantidad Ventas
L15,133.33 - 13,133 60 1,200

L15,266.67 - 11,267 120 2,400
L15,400.00 - 9,400 180 3,600
L15,533.33 - 7,533 240 4,800
L15,666.67 - 5,667 300 6,000
L15,800.00 - 3,800 360 7,200
L15,933.33 - 1,933 420 8,400
L16,066.67 - 67 480 9,600
L16,200.00 1,800 540 10,800
L16,333.33 3,667 600 12,000
L16,466.67 5,533 660 13,200
L16,600.00 7,400 720 14,400
L16,733.33 9,267 780 15,600
L16,866.67 11,133 840 16,800
L17,000.00 13,000 900 18,000
L17,133.33 14,867 960 19,200
L17,266.67 16,733 1,020 20,400
L17,400.00 18,600 1,080 21,600
L17,533.33 20,467 1,140 22,800
L17,666.67 22,333 1,200 24,000
L17,800.00 24,200 1,260 25,200
L17,933.33 26,067 1,320 26,400
L18,066.67 27,933 1,380 27,600
L18,200.00 29,800 1,440 28,800
L18,333.33 31,667 1,500 30,000
L18,466.67 33,533 1,560 31,200
L18,600.00 35,400 1,620 32,400
L18,733.33 37,267 1,680 33,600
L18,866.67 39,133 1,740 34,800
L19,000.00 41,000 1,800 36,000
L19,133.33 42,867 1,860 37,200
L19,266.67 44,733 1,920 38,400
L19,400.00 46,600 1,980 39,600
L19,533.33 48,467 2,040 40,800
L19,666.67 50,333 2,100 42,000
L19,800.00 52,200 2,160 43,200
L19,933.33 54,067 2,220 44,400
L20,066.67 55,933 2,280 45,600
L20,200.00 57,800 2,340 46,800
L20,333.33 59,667 2,400 48,000
L20,466.67 61,533 2,460 49,200
L20,600.00 63,400 2,520 50,400
Punto de equilibrio de botes de agua
00
00
00 Ventas
Costo
00
Punto de equilibrio de botes de agua
00
00
00 Ventas
Costo
00
00
00
0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
12 24 36 48 60 72 84 96 108 120 132 144 156 168 180 192 204 216 228 240 252
POLLO FRITO
Costo Utilidad Cantidad Ventas Costo Utilidad
L15,117.37 - 13,617 10 1,100 L15,092.59 - 13,993

L15,234.74 - 12,235 20 2,200 L15,185.19 - 12,985
L15,352.11 - 10,852 30 3,300 L15,277.78 - 11,978
L15,469.48 - 9,469 40 4,400 L15,370.37 - 10,970
L15,586.85 - 8,087 50 5,500 L15,462.96 - 9,963
L15,704.23 - 6,704 60 6,600 L15,555.56 - 8,956
L15,821.60 - 5,322 70 7,700 L15,648.15 - 7,948
L15,938.97 - 3,939 80 8,800 L15,740.74 - 6,941
L16,056.34 - 2,556 90 9,900 L15,833.33 - 5,933
L16,173.71 - 1,174 100 11,000 L15,925.93 - 4,926
L16,291.08 209 110 12,100 L16,018.52 - 3,919
L16,408.45 1,592 120 13,200 L16,111.11 - 2,911
L16,525.82 2,974 130 14,300 L16,203.70 - 1,904
L16,643.19 4,357 140 15,400 L16,296.30 - 896
L16,760.56 5,739 150 16,500 L16,388.89 111
L16,877.93 7,122 160 17,600 L16,481.48 1,119
L16,995.31 8,505 170 18,700 L16,574.07 2,126
L17,112.68 9,887 180 19,800 L16,666.67 3,133
L17,230.05 11,270 190 20,900 L16,759.26 4,141
L17,347.42 12,653 200 22,000 L16,851.85 5,148
L17,464.79 14,035 210 23,100 L16,944.44 6,156
L17,582.16 15,418 220 24,200 L17,037.04 7,163
L17,699.53 16,800 230 25,300 L17,129.63 8,170
L17,816.90 18,183 240 26,400 L17,222.22 9,178
L17,934.27 19,566 250 27,500 L17,314.81 10,185
L18,051.64 20,948 260 28,600 L17,407.41 11,193
L18,169.01 22,331 270 29,700 L17,500.00 12,200
L18,286.38 23,714 280 30,800 L17,592.59 13,207
L18,403.76 25,096 290 31,900 L17,685.19 14,215
L18,521.13 26,479 300 33,000 L17,777.78 15,222
L18,638.50 27,862 310 34,100 L17,870.37 16,230
L18,755.87 29,244 320 35,200 L17,962.96 17,237
L18,873.24 30,627 330 36,300 L18,055.56 18,244
L18,990.61 32,009 340 37,400 L18,148.15 19,252
L19,107.98 33,392 350 38,500 L18,240.74 20,259
L19,225.35 34,775 360 39,600 L18,333.33 21,267
L19,342.72 36,157 370 40,700 L18,425.93 22,274
L19,460.09 37,540 380 41,800 L18,518.52 23,281
L19,577.46 38,923 390 42,900 L18,611.11 24,289
L19,694.84 40,305 400 44,000 L18,703.70 25,296
L19,812.21 41,688 410 45,100 L18,796.30 26,304
L19,929.58 43,070 420 46,200 L18,888.89 27,311
Punto de equilibrio de pollo frito
50000
45000
40000
Ventas 35000
Ventas
Costo 30000
Costo
25000
20000
15000
10000
5000
0 0 0 0 0
36 38 40 42 30 60 90 120 150 180 210 240 270 300 330 360 390 420
otes de agua Bloody mary

Costo Utilidad Cantidad Ventas Costo Utilidad
L15,080.00 - 13,880 10 2,000 L15,133.33 - 13,133

L15,160.00 - 12,760 20 4,000 L15,266.67 - 11,267
L15,240.00 - 11,640 30 6,000 L15,400.00 - 9,400
L15,320.00 - 10,520 40 8,000 L15,533.33 - 7,533
L15,400.00 - 9,400 50 10,000 L15,666.67 - 5,667
L15,480.00 - 8,280 60 12,000 L15,800.00 - 3,800
L15,560.00 - 7,160 70 14,000 L15,933.33 - 1,933
L15,640.00 - 6,040 80 16,000 L16,066.67 - 67
L15,720.00 - 4,920 90 18,000 L16,200.00 1,800
L15,800.00 - 3,800 100 20,000 L16,333.33 3,667
L15,880.00 - 2,680 110 22,000 L16,466.67 5,533
L15,960.00 - 1,560 120 24,000 L16,600.00 7,400
L16,040.00 - 440 130 26,000 L16,733.33 9,267
L16,120.00 680 140 28,000 L16,866.67 11,133
L16,200.00 1,800 150 30,000 L17,000.00 13,000
L16,280.00 2,920 160 32,000 L17,133.33 14,867
L16,360.00 4,040 170 34,000 L17,266.67 16,733
L16,440.00 5,160 180 36,000 L17,400.00 18,600
L16,520.00 6,280 190 38,000 L17,533.33 20,467
L16,600.00 7,400 200 40,000 L17,666.67 22,333
L16,680.00 8,520 210 42,000 L17,800.00 24,200
L16,760.00 9,640 220 44,000 L17,933.33 26,067
L16,840.00 10,760 230 46,000 L18,066.67 27,933
L16,920.00 11,880 240 48,000 L18,200.00 29,800
L17,000.00 13,000 250 50,000 L18,333.33 31,667
L17,080.00 14,120 260 52,000 L18,466.67 33,533
L17,160.00 15,240 270 54,000 L18,600.00 35,400
L17,240.00 16,360 280 56,000 L18,733.33 37,267
L17,320.00 17,480 290 58,000 L18,866.67 39,133
L17,400.00 18,600 300 60,000 L19,000.00 41,000
L17,480.00 19,720 310 62,000 L19,133.33 42,867
L17,560.00 20,840 320 64,000 L19,266.67 44,733
L17,640.00 21,960 330 66,000 L19,400.00 46,600
L17,720.00 23,080 340 68,000 L19,533.33 48,467
L17,800.00 24,200 350 70,000 L19,666.67 50,333
L17,880.00 25,320 360 72,000 L19,800.00 52,200
L17,960.00 26,440 370 74,000 L19,933.33 54,067
L18,040.00 27,560 380 76,000 L20,066.67 55,933
L18,120.00 28,680 390 78,000 L20,200.00 57,800
L18,200.00 29,800 400 80,000 L20,333.33 59,667
L18,280.00 30,920 410 82,000 L20,466.67 61,533
L18,360.00 32,040 420 84,000 L20,600.00 63,400
Punto de equilibrio de bloody mary Punto
90000 45000
80000 40000
70000 35000
Ventas 60000 Ventas 30000
Costo Costo
50000 25000
Punto de equilibrio de bloody mary Punto
90000 45000
80000 40000
70000 35000
Costo Costo
50000 25000
40000 20000
30000 15000
20000 10000
10000 5000
0 0
30 60 90 120 150 180 210 240 270 300 330 360 390 420 30 60 90 120 15
CAMARONES SOPA MARINERA
Cantidad Ventas Costo Utilidad Cantidad Ventas Costo
10 2,500 L15,186.22 - 12,686 10 2,500 L15,244.76

20 5,000 L15,372.44 - 10,372 20 5,000 L15,489.51
30 7,500 L15,558.66 - 8,059 30 7,500 L15,734.27
40 10,000 L15,744.88 - 5,745 40 10,000 L15,979.02
50 12,500 L15,931.10 - 3,431 50 12,500 L16,223.78
60 15,000 L16,117.32 - 1,117 60 15,000 L16,468.53
70 17,500 L16,303.54 1,196 70 17,500 L16,713.29
80 20,000 L16,489.76 3,510 80 20,000 L16,958.04
90 22,500 L16,675.98 5,824 90 22,500 L17,202.80
100 25,000 L16,862.20 8,138 100 25,000 L17,447.55
110 27,500 L17,048.42 10,452 110 27,500 L17,692.31
120 30,000 L17,234.64 12,765 120 30,000 L17,937.06
130 32,500 L17,420.86 15,079 130 32,500 L18,181.82
140 35,000 L17,607.08 17,393 140 35,000 L18,426.57
150 37,500 L17,793.30 19,707 150 37,500 L18,671.33
160 40,000 L17,979.52 22,020 160 40,000 L18,916.08
170 42,500 L18,165.74 24,334 170 42,500 L19,160.84
180 45,000 L18,351.96 26,648 180 45,000 L19,405.59
190 47,500 L18,538.18 28,962 190 47,500 L19,650.35
200 50,000 L18,724.39 31,276 200 50,000 L19,895.10
210 52,500 L18,910.61 33,589 210 52,500 L20,139.86
220 55,000 L19,096.83 35,903 220 55,000 L20,384.62
230 57,500 L19,283.05 38,217 230 57,500 L20,629.37
240 60,000 L19,469.27 40,531 240 60,000 L20,874.13
250 62,500 L19,655.49 42,845 250 62,500 L21,118.88
260 65,000 L19,841.71 45,158 260 65,000 L21,363.64
270 67,500 L20,027.93 47,472 270 67,500 L21,608.39
280 70,000 L20,214.15 49,786 280 70,000 L21,853.15
290 72,500 L20,400.37 52,100 290 72,500 L22,097.90
300 75,000 L20,586.59 54,413 300 75,000 L22,342.66
310 77,500 L20,772.81 56,727 310 77,500 L22,587.41
320 80,000 L20,959.03 59,041 320 80,000 L22,832.17
330 82,500 L21,145.25 61,355 330 82,500 L23,076.92
340 85,000 L21,331.47 63,669 340 85,000 L23,321.68
350 87,500 L21,517.69 65,982 350 87,500 L23,566.43
360 90,000 L21,703.91 68,296 360 90,000 L23,811.19
370 92,500 L21,890.13 70,610 370 92,500 L24,055.94
380 95,000 L22,076.35 72,924 380 95,000 L24,300.70
390 97,500 L22,262.57 75,237 390 97,500 L24,545.45
400 100,000 L22,448.79 77,551 400 100,000 L24,790.21
410 102,500 L22,635.01 79,865 410 102,500 L25,034.97
420 105,000 L22,821.23 82,179 420 105,000 L25,279.72
rito Punto de equilibrio de camarones
120000
100000
Ventas 80000 Ventas

Costo
Costo
60000
40000
20000
0 0 0
39 42 30 60 90 120 150 180 210 240 270 300 330 360 390 420
Piscina Cancha de futbol

Cantidad Ventas Costo Utilidad Cantidad Ventas Costo
10 1,000 L15,040.00 - 14,040 10 3,000 L15,174.88

20 2,000 L15,080.00 - 13,080 20 6,000 L15,349.75
30 3,000 L15,120.00 - 12,120 30 9,000 L15,524.63
40 4,000 L15,160.00 - 11,160 40 12,000 L15,699.50
50 5,000 L15,200.00 - 10,200 50 15,000 L15,874.38
60 6,000 L15,240.00 - 9,240 60 18,000 L16,049.25
70 7,000 L15,280.00 - 8,280 70 21,000 L16,224.13
80 8,000 L15,320.00 - 7,320 80 24,000 L16,399.00
90 9,000 L15,360.00 - 6,360 90 27,000 L16,573.88
100 10,000 L15,400.00 - 5,400 100 30,000 L16,748.75
110 11,000 L15,440.00 - 4,440 110 33,000 L16,923.63
120 12,000 L15,480.00 - 3,480 120 36,000 L17,098.50
130 13,000 L15,520.00 - 2,520 130 39,000 L17,273.38
140 14,000 L15,560.00 - 1,560 140 42,000 L17,448.25
150 15,000 L15,600.00 - 600 150 45,000 L17,623.13
160 16,000 L15,640.00 360 160 48,000 L17,798.00
170 17,000 L15,680.00 1,320 170 51,000 L17,972.88
180 18,000 L15,720.00 2,280 180 54,000 L18,147.75
190 19,000 L15,760.00 3,240 190 57,000 L18,322.63
200 20,000 L15,800.00 4,200 200 60,000 L18,497.50
210 21,000 L15,840.00 5,160 210 63,000 L18,672.38
220 22,000 L15,880.00 6,120 220 66,000 L18,847.25
230 23,000 L15,920.00 7,080 230 69,000 L19,022.13
240 24,000 L15,960.00 8,040 240 72,000 L19,197.00
250 25,000 L16,000.00 9,000 250 75,000 L19,371.88
260 26,000 L16,040.00 9,960 260 78,000 L19,546.75
270 27,000 L16,080.00 10,920 270 81,000 L19,721.63
280 28,000 L16,120.00 11,880 280 84,000 L19,896.50
290 29,000 L16,160.00 12,840 290 87,000 L20,071.38
300 30,000 L16,200.00 13,800 300 90,000 L20,246.25
310 31,000 L16,240.00 14,760 310 93,000 L20,421.13
320 32,000 L16,280.00 15,720 320 96,000 L20,596.00
330 33,000 L16,320.00 16,680 330 99,000 L20,770.88
340 34,000 L16,360.00 17,640 340 102,000 L20,945.75
350 35,000 L16,400.00 18,600 350 105,000 L21,120.63
360 36,000 L16,440.00 19,560 360 108,000 L21,295.50
370 37,000 L16,480.00 20,520 370 111,000 L21,470.38
380 38,000 L16,520.00 21,480 380 114,000 L21,645.25
390 39,000 L16,560.00 22,440 390 117,000 L21,820.13
400 40,000 L16,600.00 23,400 400 120,000 L21,995.00
410 41,000 L16,640.00 24,360 410 123,000 L22,169.88
420 42,000 L16,680.00 25,320 420 126,000 L22,344.75
Punto de equilibrio de piscina Punto de equilibrio de can
45000 140000
40000 120000
35000
100000
30000 Ventas
Costo 80000
25000
Punto de equilibrio de piscina Punto de equilibrio de can
45000 140000
40000 120000
35000
100000
30000 Ventas
Costo 80000
25000
20000 60000
15000 40000
10000
20000
5000
0 0
30 60 90 120 150 180 210 240 270 300 330 360 390 420 30 60 90 120 150 180 210 240 270 300
COCTEL DE CURILES
Utilidad Cantidad Ventas Costo Utilidad Cantidad
- 12,745 10 2,000 L15,163.17 - 13,163 10

- 10,490 20 4,000 L15,326.34 - 11,326 20
- 8,234 30 6,000 L15,489.51 - 9,490 30
- 5,979 40 8,000 L15,652.68 - 7,653 40
- 3,724 50 10,000 L15,815.85 - 5,816 50
- 1,469 60 12,000 L15,979.02 - 3,979 60
787 70 14,000 L16,142.19 - 2,142 70
3,042 80 16,000 L16,305.36 - 305 80
5,297 90 18,000 L16,468.53 1,531 90
7,552 100 20,000 L16,631.70 3,368 100
9,808 110 22,000 L16,794.87 5,205 110
12,063 120 24,000 L16,958.04 7,042 120
14,318 130 26,000 L17,121.21 8,879 130
16,573 140 28,000 L17,284.38 10,716 140
18,829 150 30,000 L17,447.55 12,552 150
21,084 160 32,000 L17,610.72 14,389 160
23,339 170 34,000 L17,773.89 16,226 170
25,594 180 36,000 L17,937.06 18,063 180
27,850 190 38,000 L18,100.23 19,900 190
30,105 200 40,000 L18,263.40 21,737 200
32,360 210 42,000 L18,426.57 23,573 210
34,615 220 44,000 L18,589.74 25,410 220
36,871 230 46,000 L18,752.91 27,247 230
39,126 240 48,000 L18,916.08 29,084 240
41,381 250 50,000 L19,079.25 30,921 250
43,636 260 52,000 L19,242.42 32,758 260
45,892 270 54,000 L19,405.59 34,594 270
48,147 280 56,000 L19,568.76 36,431 280
50,402 290 58,000 L19,731.93 38,268 290
52,657 300 60,000 L19,895.10 40,105 300
54,913 310 62,000 L20,058.28 41,942 310
57,168 320 64,000 L20,221.45 43,779 320
59,423 330 66,000 L20,384.62 45,615 330
61,678 340 68,000 L20,547.79 47,452 340
63,934 350 70,000 L20,710.96 49,289 350
66,189 360 72,000 L20,874.13 51,126 360
68,444 370 74,000 L21,037.30 52,963 370
70,699 380 76,000 L21,200.47 54,800 380
72,955 390 78,000 L21,363.64 56,636 390
75,210 400 80,000 L21,526.81 58,473 400
77,465 410 82,000 L21,689.98 60,310 410
79,720 420 84,000 L21,853.15 62,147 420
Punto de equilibrio de sopa marinera Punto
120000 90000
80000
100000
70000
Costo Costo 50000
60000
40000
40000 30000
20000
20000
10000
0 0
30 60 90 120 150 180 210 240 270 300 330 360 390 420 30 60 90 120
Combos
Utilidad Cantidad Ventas Costo Utilidad
- 12,175 10 2,000 L15,183.88 - 13,184

- 9,350 20 4,000 L15,367.77 - 11,368
- 6,525 30 6,000 L15,551.65 - 9,552
- 3,700 40 8,000 L15,735.54 - 7,736
- 874 50 10,000 L15,919.42 - 5,919
1,951 60 12,000 L16,103.31 - 4,103
4,776 70 14,000 L16,287.19 - 2,287
7,601 80 16,000 L16,471.08 - 471
10,426 90 18,000 L16,654.96 1,345
13,251 100 20,000 L16,838.85 3,161
16,076 110 22,000 L17,022.73 4,977
18,901 120 24,000 L17,206.62 6,793
21,727 130 26,000 L17,390.50 8,609
24,552 140 28,000 L17,574.39 10,426
27,377 150 30,000 L17,758.27 12,242
30,202 160 32,000 L17,942.16 14,058
33,027 170 34,000 L18,126.04 15,874
35,852 180 36,000 L18,309.93 17,690
38,677 190 38,000 L18,493.81 19,506
41,502 200 40,000 L18,677.70 21,322
44,328 210 42,000 L18,861.58 23,138
47,153 220 44,000 L19,045.47 24,955
49,978 230 46,000 L19,229.35 26,771
52,803 240 48,000 L19,413.24 28,587
55,628 250 50,000 L19,597.12 30,403
58,453 260 52,000 L19,781.01 32,219
61,278 270 54,000 L19,964.89 34,035
64,103 280 56,000 L20,148.78 35,851
66,929 290 58,000 L20,332.66 37,667
69,754 300 60,000 L20,516.55 39,483
72,579 310 62,000 L20,700.43 41,300
75,404 320 64,000 L20,884.32 43,116
78,229 330 66,000 L21,068.20 44,932
81,054 340 68,000 L21,252.09 46,748
83,879 350 70,000 L21,435.97 48,564
86,704 360 72,000 L21,619.86 50,380
89,530 370 74,000 L21,803.74 52,196
92,355 380 76,000 L21,987.63 54,012
95,180 390 78,000 L22,171.51 55,828
98,005 400 80,000 L22,355.40 57,645
100,830 410 82,000 L22,539.28 59,461
103,655 420 84,000 L22,723.17 61,277
unto de equilibrio de cancha de futbol Punto de equilibrio de Combo
90000
80000
70000
60000
Ventas
Costo 50000
40000
unto de equilibrio de cancha de futbol Punto de equilibrio de Combo
90000
80000
70000
60000
Ventas
Costo 50000
40000
30000
20000
10000
0
60 90 120 150 180 210 240 270 300 330 360 390 420 30 60 90 120 150 180 210 240 270 300 330 360 390 420
COCTEL DE CAMARONES
Ventas Costo Utilidad
2,000 L15,186.92 - 13,187

4,000 L15,373.83 - 11,374
6,000 L15,560.75 - 9,561
8,000 L15,747.66 - 7,748
10,000 L15,934.58 - 5,935
12,000 L16,121.50 - 4,121
14,000 L16,308.41 - 2,308
16,000 L16,495.33 - 495
18,000 L16,682.24 1,318
20,000 L16,869.16 3,131
22,000 L17,056.07 4,944
24,000 L17,242.99 6,757
26,000 L17,429.91 8,570
28,000 L17,616.82 10,383
30,000 L17,803.74 12,196
32,000 L17,990.65 14,009
34,000 L18,177.57 15,822
36,000 L18,364.49 17,636
38,000 L18,551.40 19,449
40,000 L18,738.32 21,262
42,000 L18,925.23 23,075 Punto de equilibrio de camarones
44,000 L19,112.15 24,888
46,000 L19,299.07 26,701 90000
48,000 L19,485.98 28,514 80000
70000
60000 Ventas
50000 Costo
40000
Punto de equilibrio de camarones
90000
80000
50,000 L19,672.90 30,327 70000
52,000 L19,859.81 32,140 60000 Ventas
54,000 L20,046.73 33,953 50000 Costo
56,000 L20,233.64 35,766 40000
58,000 L20,420.56 37,579 30000
60,000 L20,607.48 39,393 20000
62,000 L20,794.39 41,206 10000
64,000 L20,981.31 43,019 0
66,000 L21,168.22 44,832 30 60 90 120 150 180 210 240 270 300 330 360 390 420
68,000 L21,355.14 46,645
70,000 L21,542.06 48,458
72,000 L21,728.97 50,271
74,000 L21,915.89 52,084
76,000 L22,102.80 53,897
78,000 L22,289.72 55,710
80,000 L22,476.64 57,523
82,000 L22,663.55 59,336
84,000 L22,850.47 61,150
Punto de equilibrio coctel de curiles
90000
80000
70000
60000 Ventas
50000 Costo
40000
30000
20000
10000
0
30 60 90 120 150 180 210 240 270 300 330 360 390 420
equilibrio de Combo
Ventas
Costo
equilibrio de Combo
Ventas
Costo
0 0 0 0 0 0 0 0
21 24 27 30 33 36 39 42
marones
Ventas
Costo
marones
Ventas
Costo
30 360 390 420

Costos de produccion detallado
AREA DE RESTAURANTE
Producto Costo unitario Produccion en unidades
Hamburguesa L 70.07 2130
Chuletas L 69.10 1080
Pescados L 92.99 6420
Alitas L 87.59 2130
Pollo frito L 69.10 1080
Camarones L 138.97 5370
Sopa marinera L 182.65 4290
Coctel de curiles L 121.77 4290
Coctel de camarón L 139.49 3210
Bebidas
Refrescos L 12.44 30000
margarita L 79.60 15000
piñas colada L 99.50 9000
botes de agua L 9.95 30000
Bloody Mary L 99.50 6000
AREA DE PISCINA
Venta de parque acuatico L 29.85 30000
Parque acuatico niños L 29.85 30000
Cancha de futbol L 130.88 4003
Combo L 137.23 29910
COSTO TOTAL POR PRODUCTO Y SERVICIO
Total
L 149,253.73 COSTOS DE PRODUCCION Valor anual
L 74,626.87 Materiales 47,482.00
L 597,014.93 Mano de obra directa 70,000.00
L 186,567.16 Mano de obra indirecta 50,000.00
L 74,626.87 Materia prima 13,192,217.10
L 746,268.66 Total 13,359,699.10
L 783,582.09
L 522,388.06
L 447,761.19
L 373,134.33 L 13,359,699.10
L 1,194,029.85
L 895,522.39
L 298,507.46
L 597,014.93 -
Total
L 895,522.39
L 895,522.39
Total
L 523,878.21
DA
Total
L 4,104,477.61
13,359,699.10

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Maquinaria

Equipo de trabajo Descripción cantidad

Horno Conven. Hamilton B. 31101 1

Freidora Proctor silex 1.5L acero 1

Plancha Plancha de hierro 1

Samsung Microondas / AME83M /

Estanterías Estante de madera/cromo,

Mesas Mesa plegable ajustable 25

Pailas de todo tamaño platisco 20

Tablas de picar madera 2

Cucharas acero inoxidable 100

Tenedores acero inoxidable 100

Sartenes sartenes antiadherentes, 5 piezas 10

Silla apilable de ratán para

COSTOS DE PRODUCCION Valor anual

Gastos de Administración Valor anual

Concepto Monto Participación

Estado de Resultado Proforma

Total activos L 4,139,733.43

Total pasivo + Patrimonio L 4,139,733.43

Fujo Neto de Efectivo -L 2,941,982.00

AREA DE CANCHA DE FUTBOL

AREA DE COMBO DE PISCINA Y COMIDA

Constribución Del Producto Interno Bruto

Punto de equilibrio de hamburg

Punto de equilibrio de refr

30000 L 20.00 L 600,000.00

AÑO 1 AÑO 2 AÑO 3

L25,312,757.14 L25,312,757.14 L25,312,757.14

L 13,359,699.10 L 13,359,699.10 L 13,359,699.10

L 17,537,976.56 L 17,537,976.56 L 17,537,976.56

Acreedores varios 49,200 98400

Flujo Neto de Efectivo

L25,312,757.14 L 25,312,757.14 L 25,312,757.14

L7,774,780.58 L 7,774,780.58 L 7,774,780.58

Precio de venta Costo variable unitario P.E unidad

20.00 1.67 818

Punto de equilibrio en unidades

Precio de venta Costo variable unitario P.E unidad

Precio de venta Costo variable unitario P.E unidad

Punto de equilibrio de refrescos

Total Costos L 2,066,348.20

AÑO 4 AÑO 5 VALOR DE SALVAMENTO

AREA DE COMBO DE PISCINA

Punto de equilibrio de chuleta

Punto de equilibrio de margaritas P

47,482.00 MOBIL + MAQUI = ACTIVOS FIJOS

AREA DE CANCHA DE FUTBOL

AREA DE COMBO DE PISCINA Y COMIDA

Punto de equilibrio pescado

Punto de equilibrio de piñas coladas

AREA DE CANCHA DE FUTBOL

AREA DE COMBO DE PISCINA Y COMIDA

L15,124.61 - 13,425 10 1,500

Punto de equilibrio alitas

L15,133.33 - 13,133 60 1,200

Punto de equilibrio de botes de agua

L15,117.37 - 13,617 10 1,100 L15,092.59 - 13,993

Punto de equilibrio de pollo frito

otes de agua Bloody mary

L15,080.00 - 13,880 10 2,000 L15,133.33 - 13,133

Punto de equilibrio de bloody mary Punto

10 2,500 L15,186.22 - 12,686 10 2,500 L15,244.76