TABLA DE C

1 LOCALIZACION
2 CROQUIS
3 ORGANIGRAMA
4 INVERSION TOTAL
CTRL + CLICK EN EL LOGO
PARA EL SOLUCIONARIO
Whastapp: 921 835 389
5 FINANCIAMIENTO
El desarrollo es en EXCEL.
6 AMORTIZACION DE CREDITO
7 INGRESO POR VENTAS
8 PLANILLA DE EMPLEADOS
9 GASTOS INDIRECTOS

Bach. Patricia M. Venegas Medina

Bach. Jiovana M. Ramos García
BLA DE CONTENIDO
10 DEPRECIACION DE EQUIPOS
11 PRESUPUESTO DE GASTOS
12 ESTADO DE GANACIAS Y PERDIDAS
13 BALANCE GENERAL
14 FLUJO DE CAJA ECONOMICO - FINANCIERO
DE CREDITO 15 EVALUACION COSTO BENEFICIO
ENTAS 16 PUNTO DE EQUILIBRIO
MPLEADOS 17 PRINCIPALES RATIOS
18 CUADRO DE RATIOS

Venegas Medina
amos García
NANCIERO
 LOCALIZACION

CRITERIO DE CALIFICACION PONDERADA

CRITERIO PONDERADA
Muy Bueno 5
CTRL + CLICK EN EL LOGO
PARA EL SOLUCIONARIO
Bueno
Regular
Whastapp:
4
3
921 835 389
El desarrollo es en EXCEL.
Mediano Regular 2
Malo 1

Peso Calle Moquegua

Factor Locacional
Relativo Calificacion Ponderacion
1.- Disponibilidad De Area 25.00 4 3
2.- Contaminacion Ambiental 10.00 3 0.3
3.- Decoración temática 30.00 5 1.5
4.- Existencia de Energia Electrica 10.00 3 0.3
5.- Zona Estrategica 25.00 5 1.25
TOTAL 100.00 20 6.35

INTERPRETACION
Se escoge la alterntivaDE LOS RESULTADOS
de localizacion a nivel Y DECISIÓN FINAL
macro a la Calle LIMA por tener una
ponderacion mayor a las otras alternativas. En
el caso que no se pudiera implementar en la
Calle Lima se escoge la calle Moquegua por
estar en segundo lugar
INICIO
 CROQUIS DE UBICACIÓN EL BANDIDO PISCO BAR

CTRL + CLICK EN EL LOGO

PARA EL SOLUCIONARIO
Whastapp: 921 835 389
El desarrollo es en EXCEL.
 ORGANIGRAMA DE EL BANDIDO PISCO BAR

GERENTE

CONTADOR

MARKETING BARTENDER MESERO MESERO

CTRL + CLICK EN EL LOGO
PARA EL SOLUCIONARIO
Whastapp: 921 835 389
El desarrollo es en EXCEL.

FUENTE: ELABORACION PROPIA

INICIO
 ESTRUCTURA DE LA INVERSION

VALOR
CTRL + CLICK EN EL LOGO
RUBRO
PARA EL SOLUCIONARIO
Whastapp:
UNITARIO 921 835 389
CANT. UNID. COSTO TOTAL

I. ACTIVO FIJO El desarrollo es en EXCEL.

A. TANGIBLES
Terreno y/o infraestructura S/. 1,200.00
Acondicionamiento del local S/. 500.00 1 S/. 1,200.00
Maquinaria y/o equipos S/. 6,000.00
HORNO PIZZERO S/. 1,300.00 1 Unidad S/. 1,300.00
EQUIPO DE SONIDO S/. 1,300.00 1 Unidad S/. 1,300.00
COCINA S/. 800.00 1 Unidad S/. 800.00
CONGELADORA S/. 1,000.00 1 Unidad S/. 1,000.00
BALANZA DIGITAL S/. 350.00 1 Unidad S/. 350.00
MESA DE MADERA S/. 250.00 1 Unidad S/. 250.00
REFRIGERADORA S/. 1,000.00 1 Unidad S/. 1,000.00
Utencilios y Herramientas S/. 2,311.00
RODILLO S/. 30.00 2 Unidad S/. 60.00
BANDEJAS PARA PIZZA S/. 20.00 15 Unidad S/. 300.00
AROS ENREJADOS S/. 350.00 1 Unidad S/. 350.00
PALA DE PIZZA S/. 80.00 1 Unidad S/. 80.00
ESPATULAS S/. 10.00 1 Unidad S/. 10.00
RUEDA PARA CORTAR PIZZA S/. 9.00 1 Unidad S/. 9.00
PLATOS S/. 3.00 50 Unidad S/. 150.00
INDIVIDUALES S/. 3.00 15 Unidad S/. 45.00
TABLA S/. 10.00 1 Unidad S/. 10.00
SACCORCHO S/. 6.00 1 Unidad S/. 6.00
COCTELERA S/. 12.00 4 Unidad S/. 48.00
VASO COPA S/. 3.50 50 Unidad S/. 175.00
VASO S/. 3.00 50 Unidad S/. 150.00
PICO VERTEDOR S/. 15.00 1 Unidad S/. 15.00
LICUADORA S/. 90.00 1 Unidad S/. 90.00
LICUADORAPICA HIELO S/. 310.00 1 Unidad S/. 310.00
MEDIDOR S/. 5.00 3 Unidad S/. 15.00
COLADOR GUSANILLO S/. 25.00 1 Unidad S/. 25.00
CUCHARILLA MESCLADORA S/. 9.00 3 Unidad S/. 27.00
CUCHILLO S/. 9.00 3 Unidad S/. 27.00
ESPRIMIDOR S/. 18.00 1 Unidad S/. 18.00
MARTILLO S/. 12.00 1 Unidad S/. 12.00
PICAHIELO S/. 8.00 1 Unidad S/. 8.00
PARISIEN S/. 7.00 1 Unidad S/. 7.00
SERIE DE CUCHARAS S/. 22.00 1 Unidad S/. 22.00
VASO MEZCLADOR S/. 12.00 2 Unidad S/. 24.00
TENAZAS S/. 9.00 2 Unidad S/. 18.00
CUBETERA S/. 5.00 4 Unidad S/. 20.00
PINZAS PARA HIELO S/. 4.00 2 Unidad S/. 8.00
HIELERA CON PINZAS S/. 10.00 1 Unidad S/. 10.00
ABRELATAS S/. 6.00 2 Unidad S/. 12.00
OTROS ARTICULOS S/. 250.00 1 Unidad S/. 250.00
Muebles y enseres S/. 3,805.00
BARRA DE MADERA S/. 1,500.00 1 Unidad S/. 1,500.00
CAJA REGISTRADORA S/. 300.00 1 Unidad S/. 300.00
SILLA DE MADERA S/. 20.00 10 Unidad S/. 200.00
SILLA DE PLASTICO S/. 12.00 50 Unidad S/. 600.00
MESA S/. 45.00 15 Unidad S/. 675.00
SILLA DE BARRA S/. 45.00 4 Unidad S/. 180.00
ESTANTE S/. 350.00 1 Unidad S/. 350.00
TOTAL TANGIBLES S/. 13,316.00
B. INTANGIBLES
COMPROBANTES DE PAGO S/. 100.00 1 millar S/. 100.00
LIC. DE FUNCIONAMIENTO S/. 180.00 1 documento S/. 180.00
LIC. DE PUBLICIDAD S/. 150.00 1 documento S/. 150.00
SUNAT (GRATUITO) S/. 0.00 1 documento S/. 0.00
SEPARACION DE NOMBRE COMERCIAL S/. 18.00 1 documento S/. 18.00
ELABORACION DE ESTATUTO S/. 300.00 1 documento S/. 300.00
NOTARIA S/. 300.00 1 documento S/. 300.00
INSCRIPCION DE REGISTROS PUBLICOS S/. 300.00 1 documento S/. 300.00
DEFENSA CIVIL S/. 200.00 1 documento S/. 200.00
EXTINTOR S/. 120.00 1 Unidad S/. 120.00
BOTIQUIN S/. 30.00 1 Unidad S/. 30.00
TOTAL INTANGIBLES S/. 1,698.00
TOTAL ACTIVO FIJO S/. 15,014.00
II. CAPITAL DE TRABAJO
PIZZA BANDIDO S/. 1,020.00
MASA S/. 0.60 170 Unidad S/. 102.00
QUESO S/. 0.80 170 Unidad S/. 136.00
JAMON S/. 1.00 170 Unidad S/. 170.00
CHORIZO S/. 1.00 170 Unidad S/. 170.00
ACEITUNA S/. 0.30 170 Unidad S/. 51.00
PIMENTON S/. 0.10 170 Unidad S/. 17.00
CHAMPIÑONES S/. 1.00 170 Unidad S/. 170.00
SALSA S/. 0.80 170 Unidad S/. 136.00
ESPARRAGOS S/. 1.00 170 Unidad S/. 170.00
OTROS INGREDIENTES S/. 1.50 170 Unidad S/. 255.00
PIZZA MIXTA S/. 732.00
MASA S/. 0.60 120 Unidad S/. 72.00
QUESO S/. 0.80 120 Unidad S/. 96.00
JAMON S/. 1.00 120 Unidad S/. 120.00
CHORIZO S/. 1.00 120 Unidad S/. 120.00
ACEITUNA S/. 0.30 120 Unidad S/. 36.00
PIMENTON S/. 0.10 120 Unidad S/. 12.00
SALSA S/. 0.80 120 Unidad S/. 96.00
OTROS INGREDIENTES S/. 1.50 120 Unidad S/. 180.00
PIZZA VEGETARIANA S/. 286.00
MASA S/. 0.60 52 Unidad S/. 31.20
QUESO S/. 0.80 52 Unidad S/. 41.60
ACEITUNA S/. 0.30 52 Unidad S/. 15.60
PIMENTON S/. 0.10 52 Unidad S/. 5.20
CHAMPIÑONES S/. 1.00 52 Unidad S/. 52.00
ESPARRAGOS S/. 1.00 52 Unidad S/. 52.00
CEBOLLA S/. 0.20 52 Unidad S/. 10.40
PIÑA S/. 0.50 52 Unidad S/. 26.00
OTROS INGREDIENTES S/. 1.00 52 Unidad S/. 52.00
PIZZA DE POLLO S/. 604.80
MASA S/. 0.60 112 Unidad S/. 67.20
QUESO S/. 0.80 112 Unidad S/. 89.60
POLLO S/. 1.30 112 Unidad S/. 145.60
ACEITUNA S/. 0.30 112 Unidad S/. 33.60
PIMENTON S/. 0.10 112 Unidad S/. 11.20
SALSA S/. 0.80 112 Unidad S/. 89.60
OTROS INGREDIENTES S/. 1.50 112 Unidad S/. 168.00
PISCO SOUR S/. 1,272.00
PISCO NEGRA CRIOLLA S/. 4.00 240 Unidad S/. 960.00
LIMON S/. 0.20 240 Unidad S/. 48.00
JARABE DE GOMA S/. 0.50 240 Unidad S/. 120.00
CLARA DE HUEVO S/. 0.40 240 Unidad S/. 96.00
HIELO S/. 0.20 240 Unidad S/. 48.00
MARACUYA SOUR S/. 920.00
PISCO ACHOLADO S/. 3.00 200 Unidad S/. 600.00
JUGO DE MARACUYA S/. 0.50 200 Unidad S/. 100.00
JARABE DE GOMA S/. 0.50 200 Unidad S/. 100.00
CLARA DE HUEVO S/. 0.40 200 Unidad S/. 80.00
LIMON S/. 0.20 200 Unidad S/. 40.00
BANDIDO SOUR S/. 1,088.00
PISCO ITALIA S/. 5.00 160 Unidad S/. 800.00
MACERADO DE HIERBA LUISA S/. 0.20 160 Unidad S/. 32.00
JUGO DE MARACUYA S/. 0.50 160 Unidad S/. 80.00
JARABE DE CHICHA MORADA S/. 0.50 160 Unidad S/. 80.00
CLARA DE HUEVO S/. 0.40 160 Unidad S/. 64.00
HIELO S/. 0.20 160 Unidad S/. 32.00
TOMBOLOMBO S/. 616.40
PISCO NEGRO CRIOLLA S/. 4.00 92 Unidad S/. 368.00
LIME JUICE S/. 0.40 92 Unidad S/. 36.80
VERMUT BLANCO ESTRA DRY S/. 0.50 92 Unidad S/. 46.00
OPORTO S/. 0.80 92 Unidad S/. 73.60
BITTER ANGOSTURA S/. 0.80 92 Unidad S/. 73.60
HIELO S/. 0.20 92 Unidad S/. 18.40
CHILCANO CLASICO S/. 940.00
PISCO ALBILLA S/. 3.00 200 Unidad S/. 600.00
LIMON S/. 0.20 200 Unidad S/. 40.00
BITTER ANGOSTURA S/. 0.80 200 Unidad S/. 160.00
GINGER ALE S/. 0.50 200 Unidad S/. 100.00
HIELO S/. 0.20 200 Unidad S/. 40.00
MOJADITO S/. 828.00
PISCO TORONTEL S/. 3.00 180 Unidad S/. 540.00
LIMON S/. 0.20 180 Unidad S/. 36.00
HIERBA BUENA S/. 0.20 180 Unidad S/. 36.00
JARABE DE GOMA S/. 0.50 180 Unidad S/. 90.00
HIELO S/. 0.20 180 Unidad S/. 36.00
AGUA CON GAS S/. 0.50 180 Unidad S/. 90.00
MARUJITO S/. 392.00
PISCO ACHOLADO S/. 3.00 80 Unidad S/. 240.00
JUGO DE MARACUYA S/. 0.50 80 Unidad S/. 40.00
HIERBA BUENA S/. 0.20 80 Unidad S/. 16.00
JARABE DE GOMA S/. 0.50 80 Unidad S/. 40.00
HIELO S/. 0.20 80 Unidad S/. 16.00
AGUA CON GAS S/. 0.50 80 Unidad S/. 40.00
CHIMBANJITO S/. 313.60
PISCO ACHOLADO S/. 3.00 64 Unidad S/. 192.00
MACERADO DE HIGO S/. 0.80 64 Unidad S/. 51.20
LIMON S/. 0.20 64 Unidad S/. 12.80
HIERBA BUENA S/. 0.20 64 Unidad S/. 12.80
HIELO S/. 0.20 64 Unidad S/. 12.80
AGUA CON GAS S/. 0.50 64 Unidad S/. 32.00
LAS RIVERITAS S/. 240.00
PISCO ITALIA S/. 5.00 40 Unidad S/. 200.00
LIMA OMATEÑA S/. 0.40 40 Unidad S/. 16.00
JARABE DE MUÑA S/. 0.20 40 Unidad S/. 8.00
LIMON S/. 0.20 40 Unidad S/. 8.00
HIELO S/. 0.20 40 Unidad S/. 8.00
MOQUEGUA LINDA S/. 680.80
PISCO ITALIA S/. 5.00 92 Unidad S/. 460.00
JARABE DE GRANADINA S/. 0.50 92 Unidad S/. 46.00
LICOR DE MENTA S/. 1.00 92 Unidad S/. 92.00
JUGO DE NARANJA S/. 0.40 92 Unidad S/. 36.80
BLUE CURAZAO S/. 0.30 92 Unidad S/. 27.60
HIELO S/. 0.20 92 Unidad S/. 18.40
MOQUEGUA DRY S/. 260.00
PISCO NEGRA CRIOLLA S/. 4.00 40 Unidad S/. 160.00
MACERADO DE DAMASCO S/. 0.80 40 Unidad S/. 32.00
LIMON S/. 0.20 40 Unidad S/. 8.00
GINGER ALE S/. 0.50 40 Unidad S/. 20.00
BITTER ANGOSTURA S/. 0.80 40 Unidad S/. 32.00
HIELO S/. 0.20 40 Unidad S/. 8.00
CHICHA TU MADRE S/. 4.10 S/. 442.80
PISCO ACHOLADO S/. 3.00 108 Unidad S/. 324.00
CHICHA DE JORA S/. 0.10 108 Unidad S/. 10.80
CREMA DE COCO S/. 0.30 108 Unidad S/. 32.40
JUGO DE MARACUYA S/. 0.50 108 Unidad S/. 54.00
HIELO S/. 0.20 108 Unidad S/. 21.60
BAUL DE LA MONJA S/. 598.40
PISCO NEGRA CRIOLLA S/. 4.00 88 Unidad S/. 352.00
YOGURT DE VAINILLA FRANCESA S/. 0.30 88 Unidad S/. 26.40
LECHE EVAPORADA S/. 0.50 88 Unidad S/. 44.00
LECHE DE MONJA S/. 1.30 88 Unidad S/. 114.40
JARABE DE GOMA S/. 0.50 88 Unidad S/. 44.00
HIELO S/. 0.20 88 Unidad S/. 17.60
PRINCESA COLADA S/. 270.00
PISCO QUEBRANTA S/. 3.00 60 Unidad S/. 180.00
CAFÉ PASADO S/. 0.50 60 Unidad S/. 30.00
LECHE EVAPORADA S/. 0.50 60 Unidad S/. 30.00
CREMA DE COCO S/. 0.30 60 Unidad S/. 18.00
HIELO S/. 0.20 60 Unidad S/. 12.00
ALGARROBINA S/. 282.00
PISCO ACHOLADO S/. 3.00 60 Unidad S/. 180.00
LECHE EVAPORADA S/. 0.50 60 Unidad S/. 30.00
JARABE DE GOMA S/. 0.50 60 Unidad S/. 30.00
ALGARROBINA S/. 0.50 60 Unidad S/. 30.00
HIELO S/. 0.20 60 Unidad S/. 12.00
TOTAL CAPITAL DE TRABAJO S/. 11,786.80
TOTAL COSTOS S/. 26,800.80
FUENTE: ELABORACION PROPIA
INICIO
 FUENTES DE FINANCIAMIENTO

DESTINO
FUENTE INVERSION CAPITAL DE INICIO
TOTAL %
FIJA TRABAJO
APORTECTRL
PROPIO S/. 9,014.00
+ CLICK EN EL LOGO
PARA EL SOLUCIONARIO
PRESTAMO S/. 6,000.00
S/. 7,786.80
S/. 4,000.00
Whastapp:
S/. 16,800.80
S/. 10,000.00
921 835
63%
37%
389
El desarrollo es en EXCEL.
TOTAL S/. 15,014.00 S/. 11,786.80 S/. 26,800.80 100%
FUENTE: ELABORACION PROPIA

inv fija mesas televisor

INICIO
 PRESTAMO INICIO
MONTO 10000.00
TEA 32.92
PLAZO 24.00
CTRL+SEG
CLICK
PARA TEM
EN
DESG EL LOGO
EL SOLUCIONARIO
0.638
1.19
Whastapp: 921 835 389
El desarrollo es en EXCEL.
TEM SEG DES 0.027
TEM TOTAL 0.01219
CUOTA 483.12

CRONOGRAMA DE PAGOS

MES SALDO AMORT. INTERES CUOTA

0 10000.00 0.00 0.00 483.12
1 9638.81 361.19 121.93 483.12
2 9273.22 365.59 117.53 483.12
3 8903.17 370.05 113.07 483.12
4 8528.61 374.56 108.56 483.12
5 8149.48 379.13 103.99 483.12
6 7765.73 383.75 99.37 483.12
7 7377.30 388.43 94.69 483.12
8 6984.13 393.17 89.95 483.12
9 6586.17 397.96 85.16 483.12
10 6183.36 402.81 80.31 483.12
11 5775.63 407.72 75.39 483.12
12 5362.94 412.70 70.42 483.12
13 4945.21 417.73 65.39 483.12
14 4522.39 422.82 60.30 483.12
15 4094.41 427.98 55.14 483.12
16 3661.22 433.19 49.92 483.12
17 3222.74 438.48 44.64 483.12
18 2778.92 443.82 39.29 483.12
19 2329.68 449.23 33.88 483.12
20 1874.97 454.71 28.41 483.12
21 1414.72 460.26 22.86 483.12
22 948.85 465.87 17.25 483.12
23 477.30 471.55 11.57 483.12
24 0.00 477.30 5.82 483.12

MES SALDO AMORT. INTERES CUOTA AMORTIZACION

0 10000.00 0.00 0.00 483.12 600.00
1 9038.81 961.19 121.93 483.12 600.00
2 8065.90 972.91 110.21 483.12 600.00
3 7081.13 984.77 98.35 483.12 600.00
4 6084.36 996.78 86.34 483.12 600.00
5 5075.42 1008.93 74.19 483.12 600.00
6 4054.19 1021.23 61.88 483.12 600.00
7 3020.51 1033.69 49.43 483.12 600.00
8 1974.22 1046.29 36.83 483.12 600.00
9 915.17 1059.05 24.07 483.12 600.00
10 0.00 915.17 11.16
 INICIO

TOTAL PAGO
1083.12
1083.12
1083.12
1083.12
1083.12
1083.12
1083.12
1083.12
1083.12
1083.12
926.33
 2
212.5 2.125 1.25
PRODUCTOS Mes 1 Mes 2 Mes 3 Mes 4 Mes 5 Mes 6
PIZZA BANDIDO 170 172 174 176 179 181
PIZZA MIXTA 120 122 124 126 129 131
PIZZA VEGETARIANA 52 54 56 58 61 63
PIZZA DE POLLO 112 114 116 118 121 123
PISCO SOUR 240 242 244 246 249 251
MARACUYA SOUR 200 202 204 206 209 211
BANDIDO SOUR 180 182 184 186 189 191
TOMBOLOMBO 92 94 96 98 101 103
CHILCANO CLASICO 200 202 204 206 209 211
MOJAITO 180 182 184 186 189 191
MARUJITO 80 82 84 86 89 91
CHIMBANJITO 64 66 68 70 73 75
LAS RIVERITAS 40 42 44 46 49 51
MOQUEGUA LINDA 92 94 96 98 101 103
MOQUEGUA DRY 40 42 44 46 49 51
CHICHA TU MADRE 108 110 112 114 117 119
BAUL DE LA MONJA 88 90 92 94 97 99
PRINCESA COLADA 60 62 64 66 69 71
ALGARROBINA 60 62 64 66 69 71

PROYECCION DE VENTAS

PRODUCTOS P. U. Mes 1 Mes 2 Mes 3 Mes 4 Mes 5

PIZZA BANDIDO S/. 16.00 S/. 2,720.00 S/. 2,754.00 S/. 2,788.00 S/. 2,822.00 S/. 2,856.00
PIZZA MIXTA S/. 11.00 S/. 1,320.00 S/. 1,343.38 S/. 1,366.75 S/. 1,390.13 S/. 1,413.50
PIZZA VEGETARIANA S/. 15.00 S/. 780.00 S/. 811.88 S/. 843.75 S/. 875.63 S/. 907.50
PIZZA DE POLLO S/. 16.00 S/. 1,792.00 S/. 1,826.00 S/. 1,860.00 S/. 1,894.00 S/. 1,928.00
PISCO SOUR S/. 16.00 S/. 3,840.00 S/. 3,874.00 S/. 3,908.00 S/. 3,942.00 S/. 3,976.00
MARACUYA SOUR S/. 16.00 S/. 3,200.00 S/. 3,234.00 S/. 3,268.00 S/. 3,302.00 S/. 3,336.00
BAANDIDO SOUR S/. 16.00 S/. 2,880.00 S/. 2,914.00 S/. 2,948.00 S/. 2,982.00 S/. 3,016.00
TOMBOLOMBO S/. 16.00 S/. 1,472.00 S/. 1,506.00 S/. 1,540.00 S/. 1,574.00 S/. 1,608.00
CHILCANO CLASICO S/. 16.00 S/. 3,200.00 S/. 3,234.00 S/. 3,268.00 S/. 3,302.00 S/. 3,336.00
MOJAITO S/. 16.00 S/. 2,880.00 S/. 2,914.00 S/. 2,948.00 S/. 2,982.00 S/. 3,016.00
MARUJITO S/. 16.00 S/. 1,280.00 S/. 1,314.00 S/. 1,348.00 S/. 1,382.00 S/. 1,416.00
CHIMBANJITO S/. 16.00 S/. 1,024.00 S/. 1,058.00 S/. 1,092.00 S/. 1,126.00 S/. 1,160.00
LAS RIVERITAS S/. 16.00 S/. 640.00 S/. 674.00 S/. 708.00 S/. 742.00 S/. 776.00
MOQUEGUA LINDA S/. 16.00 S/. 1,472.00 S/. 1,506.00 S/. 1,540.00 S/. 1,574.00 S/. 1,608.00
MOQUEGUA DRY S/. 16.00 S/. 640.00 S/. 674.00 S/. 708.00 S/. 742.00 S/. 776.00
CHICHA TU MADRE S/. 16.00 S/. 1,728.00 S/. 1,762.00 S/. 1,796.00 S/. 1,830.00 S/. 1,864.00
BAUL DE LA MONJA S/. 16.00 S/. 1,408.00 S/. 1,442.00 S/. 1,476.00 S/. 1,510.00 S/. 1,544.00
PRINCESA COLADA S/. 16.00 S/. 960.00 S/. 994.00 S/. 1,028.00 S/. 1,062.00 S/. 1,096.00
CTRL
ALGARROBINA
+ CLICK
EN EL LOGO
PARA EL SOLUCIONARIO S/. 16.00 S/. 960.00
Whastapp:
S/. 994.00
921 835
S/. 1,028.00
389
S/. 1,062.00 S/. 1,096.00
El desarrollo es en EXCEL.
S/. 34,196.00 S/. 34,829.25 S/. 35,462.50 S/. 36,095.75 S/. 36,729.00

INICIO

Esta proyectadas las ventas a 24 meses para ver la sostenibilidad del proyecto
 Mes 7 Mes 8 Mes 9 Mes 10 Mes 11 Mes 12 Mes 13 Mes 14
183 185 187 189 191 193 196 198
133 135 137 139 141 143 146 148
65 67 69 71 73 75 78 80
125 127 129 131 133 135 138 140
253 255 257 259 261 263 266 268
213 215 217 219 221 223 226 228
193 195 197 199 201 203 206 208
105 107 109 111 113 115 118 120
213 215 217 219 221 223 226 228
193 195 197 199 201 203 206 208
93 95 97 99 101 103 106 108
77 79 81 83 85 87 90 92
53 55 57 59 61 63 66 68
105 107 109 111 113 115 118 120
53 55 57 59 61 63 66 68
121 123 125 127 129 131 134 136
101 103 105 107 109 111 114 116
73 75 77 79 81 83 86 88
73 75 77 79 81 83 86 88

Mes 6 Mes 7 Mes 8 Mes 9 Mes 10 Mes 11 Mes 12 Mes 13

S/. 2,890.00 S/. 2,924.00 S/. 2,958.00 S/. 2,992.00 S/. 3,026.00 S/. 3,060.00 S/. 3,094.00 S/. 3,128.00
S/. 1,436.88 S/. 1,460.25 S/. 1,483.63 S/. 1,507.00 S/. 1,530.38 S/. 1,553.75 S/. 1,577.13 S/. 1,600.50
S/. 939.38 S/. 971.25 S/. 1,003.13 S/. 1,035.00 S/. 1,066.88 S/. 1,098.75 S/. 1,130.63 S/. 1,162.50
S/. 1,962.00 S/. 1,996.00 S/. 2,030.00 S/. 2,064.00 S/. 2,098.00 S/. 2,132.00 S/. 2,166.00 S/. 2,200.00
S/. 4,010.00 S/. 4,044.00 S/. 4,078.00 S/. 4,112.00 S/. 4,146.00 S/. 4,180.00 S/. 4,214.00 S/. 4,248.00
S/. 3,370.00 S/. 3,404.00 S/. 3,438.00 S/. 3,472.00 S/. 3,506.00 S/. 3,540.00 S/. 3,574.00 S/. 3,608.00
S/. 3,050.00 S/. 3,084.00 S/. 3,118.00 S/. 3,152.00 S/. 3,186.00 S/. 3,220.00 S/. 3,254.00 S/. 3,288.00
S/. 1,642.00 S/. 1,676.00 S/. 1,710.00 S/. 1,744.00 S/. 1,778.00 S/. 1,812.00 S/. 1,846.00 S/. 1,880.00
S/. 3,370.00 S/. 3,404.00 S/. 3,438.00 S/. 3,472.00 S/. 3,506.00 S/. 3,540.00 S/. 3,574.00 S/. 3,608.00
S/. 3,050.00 S/. 3,084.00 S/. 3,118.00 S/. 3,152.00 S/. 3,186.00 S/. 3,220.00 S/. 3,254.00 S/. 3,288.00
S/. 1,450.00 S/. 1,484.00 S/. 1,518.00 S/. 1,552.00 S/. 1,586.00 S/. 1,620.00 S/. 1,654.00 S/. 1,688.00
S/. 1,194.00 S/. 1,228.00 S/. 1,262.00 S/. 1,296.00 S/. 1,330.00 S/. 1,364.00 S/. 1,398.00 S/. 1,432.00
S/. 810.00 S/. 844.00 S/. 878.00 S/. 912.00 S/. 946.00 S/. 980.00 S/. 1,014.00 S/. 1,048.00
S/. 1,642.00 S/. 1,676.00 S/. 1,710.00 S/. 1,744.00 S/. 1,778.00 S/. 1,812.00 S/. 1,846.00 S/. 1,880.00
S/. 810.00 S/. 844.00 S/. 878.00 S/. 912.00 S/. 946.00 S/. 980.00 S/. 1,014.00 S/. 1,048.00
S/. 1,898.00 S/. 1,932.00 S/. 1,966.00 S/. 2,000.00 S/. 2,034.00 S/. 2,068.00 S/. 2,102.00 S/. 2,136.00
S/. 1,578.00 S/. 1,612.00 S/. 1,646.00 S/. 1,680.00 S/. 1,714.00 S/. 1,748.00 S/. 1,782.00 S/. 1,816.00
S/. 1,130.00 S/. 1,164.00 S/. 1,198.00 S/. 1,232.00 S/. 1,266.00 S/. 1,300.00 S/. 1,334.00 S/. 1,368.00
S/. 1,130.00 S/. 1,164.00 S/. 1,198.00 S/. 1,232.00 S/. 1,266.00 S/. 1,300.00 S/. 1,334.00 S/. 1,368.00
S/. 37,362.25 S/. 37,995.50 S/. 38,628.75 S/. 39,262.00 S/. 39,895.25 S/. 40,528.50 S/. 41,161.75 S/. 41,795.00
 Mes 15 Mes 16 Mes 17 Mes 18 Mes 19 Mes 20 Mes 21 Mes 22
200 202 204 206 208 210 213 215
150 152 154 156 158 160 163 165
82 84 86 88 90 92 95 97
142 144 146 148 150 152 155 157
270 272 274 276 278 280 283 285
230 232 234 236 238 240 243 245
210 212 214 216 218 220 223 225
122 124 126 128 130 132 135 137
230 232 234 236 238 240 243 245
210 212 214 216 218 220 223 225
110 112 114 116 118 120 123 125
94 96 98 100 102 104 107 109
70 72 74 76 78 80 83 85
122 124 126 128 130 132 135 137
70 72 74 76 78 80 83 85
138 140 142 144 146 148 151 153
118 120 122 124 126 128 131 133
90 92 94 96 98 100 103 105
90 92 94 96 98 100 103 105

Mes 14 Mes 15 Mes 16 Mes 17 Mes 18 Mes 19 Mes 20 Mes 21

S/. 3,162.00 S/. 3,196.00 S/. 3,230.00 S/. 3,264.00 S/. 3,298.00 S/. 3,332.00 S/. 3,366.00 S/. 3,400.00
S/. 1,623.88 S/. 1,647.25 S/. 1,670.63 S/. 1,694.00 S/. 1,717.38 S/. 1,740.75 S/. 1,764.13 S/. 1,787.50
S/. 1,194.38 S/. 1,226.25 S/. 1,258.13 S/. 1,290.00 S/. 1,321.88 S/. 1,353.75 S/. 1,385.63 S/. 1,417.50
S/. 2,234.00 S/. 2,268.00 S/. 2,302.00 S/. 2,336.00 S/. 2,370.00 S/. 2,404.00 S/. 2,438.00 S/. 2,472.00
S/. 4,282.00 S/. 4,316.00 S/. 4,350.00 S/. 4,384.00 S/. 4,418.00 S/. 4,452.00 S/. 4,486.00 S/. 4,520.00
S/. 3,642.00 S/. 3,676.00 S/. 3,710.00 S/. 3,744.00 S/. 3,778.00 S/. 3,812.00 S/. 3,846.00 S/. 3,880.00
S/. 3,322.00 S/. 3,356.00 S/. 3,390.00 S/. 3,424.00 S/. 3,458.00 S/. 3,492.00 S/. 3,526.00 S/. 3,560.00
S/. 1,914.00 S/. 1,948.00 S/. 1,982.00 S/. 2,016.00 S/. 2,050.00 S/. 2,084.00 S/. 2,118.00 S/. 2,152.00
S/. 3,642.00 S/. 3,676.00 S/. 3,710.00 S/. 3,744.00 S/. 3,778.00 S/. 3,812.00 S/. 3,846.00 S/. 3,880.00
S/. 3,322.00 S/. 3,356.00 S/. 3,390.00 S/. 3,424.00 S/. 3,458.00 S/. 3,492.00 S/. 3,526.00 S/. 3,560.00
S/. 1,722.00 S/. 1,756.00 S/. 1,790.00 S/. 1,824.00 S/. 1,858.00 S/. 1,892.00 S/. 1,926.00 S/. 1,960.00
S/. 1,466.00 S/. 1,500.00 S/. 1,534.00 S/. 1,568.00 S/. 1,602.00 S/. 1,636.00 S/. 1,670.00 S/. 1,704.00
S/. 1,082.00 S/. 1,116.00 S/. 1,150.00 S/. 1,184.00 S/. 1,218.00 S/. 1,252.00 S/. 1,286.00 S/. 1,320.00
S/. 1,914.00 S/. 1,948.00 S/. 1,982.00 S/. 2,016.00 S/. 2,050.00 S/. 2,084.00 S/. 2,118.00 S/. 2,152.00
S/. 1,082.00 S/. 1,116.00 S/. 1,150.00 S/. 1,184.00 S/. 1,218.00 S/. 1,252.00 S/. 1,286.00 S/. 1,320.00
S/. 2,170.00 S/. 2,204.00 S/. 2,238.00 S/. 2,272.00 S/. 2,306.00 S/. 2,340.00 S/. 2,374.00 S/. 2,408.00
S/. 1,850.00 S/. 1,884.00 S/. 1,918.00 S/. 1,952.00 S/. 1,986.00 S/. 2,020.00 S/. 2,054.00 S/. 2,088.00
S/. 1,402.00 S/. 1,436.00 S/. 1,470.00 S/. 1,504.00 S/. 1,538.00 S/. 1,572.00 S/. 1,606.00 S/. 1,640.00
S/. 1,402.00 S/. 1,436.00 S/. 1,470.00 S/. 1,504.00 S/. 1,538.00 S/. 1,572.00 S/. 1,606.00 S/. 1,640.00
S/. 42,428.25 S/. 43,061.50 S/. 43,694.75 S/. 44,328.00 S/. 44,961.25 S/. 45,594.50 S/. 46,227.75 S/. 46,861.00
 Mes 23 Mes 24 TOTAL
217 219 4,667
167 169 3,467
99 101 1,835
159 161 3,275
287 289 6,347
247 249 5,387
227 229 4,907
139 141 2,795
247 249 5,387
227 229 4,907
127 129 2,507
111 113 2,123
87 89 1,547
139 141 2,795
87 89 1,547
155 157 3,179
135 137 2,699
107 109 2,027
107 109 2,027

Mes 22 Mes 23 Mes 24 TOTAL

S/. 3,434.00 S/. 3,468.00 S/. 3,502.00 S/. 74,664.00
S/. 1,810.88 S/. 1,834.25 S/. 1,857.63 S/. 38,131.50
S/. 1,449.38 S/. 1,481.25 S/. 1,513.13 S/. 27,517.50
S/. 2,506.00 S/. 2,540.00 S/. 2,574.00 S/. 52,392.00
S/. 4,554.00 S/. 4,588.00 S/. 4,622.00 S/. 101,544.00
S/. 3,914.00 S/. 3,948.00 S/. 3,982.00 S/. 86,184.00
S/. 3,594.00 S/. 3,628.00 S/. 3,662.00 S/. 78,504.00
S/. 2,186.00 S/. 2,220.00 S/. 2,254.00 S/. 44,712.00
S/. 3,914.00 S/. 3,948.00 S/. 3,982.00 S/. 86,184.00
S/. 3,594.00 S/. 3,628.00 S/. 3,662.00 S/. 78,504.00
S/. 1,994.00 S/. 2,028.00 S/. 2,062.00 S/. 40,104.00
S/. 1,738.00 S/. 1,772.00 S/. 1,806.00 S/. 33,960.00
S/. 1,354.00 S/. 1,388.00 S/. 1,422.00 S/. 24,744.00
S/. 2,186.00 S/. 2,220.00 S/. 2,254.00 S/. 44,712.00
S/. 1,354.00 S/. 1,388.00 S/. 1,422.00 S/. 24,744.00
S/. 2,442.00 S/. 2,476.00 S/. 2,510.00 S/. 50,856.00
S/. 2,122.00 S/. 2,156.00 S/. 2,190.00 S/. 43,176.00
S/. 1,674.00 S/. 1,708.00 S/. 1,742.00 S/. 32,424.00
S/. 1,674.00 S/. 1,708.00 S/. 1,742.00 S/. 32,424.00
S/. 47,494.25 S/. 48,127.50 S/. 48,760.75 S/. 219,585.00
 PLANILLA DE PAGOS DEL PERSO

DATOS PERSONALES INGRESOS

Sueldo Bonificación
Nº Apellidos Nombres CARGO Horas Extras
Basico
RAMOS YAYA GERENTE
1 1,600.00 0.00 0.00
ROSA CONTADOR
CTRL + CLICK2EN EL LOGO
RIQUELME
PARA EL SOLUCIONARIO EDITH
Whastapp: 921 835 389
MARKETING
900.00 0.00 0.00
3 FLORES El desarrollo es en EXCEL.0.00
1,400.00 0.00
BARTENDER
4 1,400.00 0.00 0.00
MESERO
5 900.00 0.00 0.00
FLORES JULIAN MESERO
6 900.00 0.00 0.00
TOTAL 7,100.00 0.00 0.00
PAGOS DEL PERSONAL
Descuentos y
NGRESOS Remuneracion
Aportaciones Neto a
Número Asig. Fam. Bruta O.N.P. ESSALUD Pagar
de Hijos 13.00% 9.00%
0.00 0.00 1,600.00 208.00 144.00 1,744.00
0.00 0.00 900.00 0.00 81.00 981.00
0.00 0.00 1,400.00 182.00 126.00 1,526.00
0.00 0.00 1,400.00 182.00 126.00 1,526.00
0.00 0.00 900.00 117.00 81.00 981.00
0.00 0.00 900.00 117.00 81.00 981.00
0.00 0.00 7,100.00 806.00 639.00 7,739.00
 MANO DE OBRA DIRECTA

SUELDO MES
DESCRIPCION CANTIDAD SUELDO MES APORTACION
TOTAL
BARTENDER 1 S/. 1,400.00 S/. 126.00 S/. 1,526.00
MARKETING 1 S/. 1,400.00 S/. 126.00 S/. 1,526.00
MESERO 1 S/. 900.00 S/. 81.00 S/. 981.00
MESERO 1 S/. 900.00 S/. 81.00 S/. 981.00
TOTAL PLANILLA S/. 4,600.00 S/. 414.00 S/. 5,014.00
CTRL
APORTES
AFP
+ CLICK
A PAGAR EN EL LOGO
PARA EL SOLUCIONARIO
%
Whastapp: 921 835 389
El desarrollo es en EXCEL.
ESSALUD 0.090

MANO DE OBRA INDIRECTA

SUELDO MES
DESCRIPCION CANTIDAD SUELDO MES APORTACION
TOTAL
GERENTE 1 S/. 1,600.00 S/. 144.00 S/. 1,744.00
CONTADOR 1 S/. 900.00 S/. 81.00 S/. 981.00
TOTAL PLANILLA S/. 0.00 S/. 81.00 S/. 2,725.00
APORTES A PAGAR %
AFP
ESSALUD 0.090
INICIO
 COSTOS Y GASTOS INDIRECTOS

VALOR
RUBRO CANT. UNID. COSTO TOTAL
UNITARIO INICIO
Gastos Administrativos 440.00
Agua 70.00 1 Unidad 70.00
Energía Eléctrica 180.00 1 Unidad 180.00
Internet 100.00 1 Unidad 100.00
Teléfono 40.00 1 Unidad 40.00
Mantenimiento de Local 50.00 1 Unidad 50.00
Gastos deCTRL
venta + CLICK EN EL LOGO Whastapp: 921
70.00
835 389
VolantesPARA EL SOLUCIONARIO 40.00 1 millarEl desarrollo
40.00es en EXCEL.
Tarjetas 30.00 1 ciento 30.00
TOTAL GASTOS INDIRECTOS 510.00

* Se considera un 60% del Costo indirecto y un 40% del Gasto Administrativo, en los rubros:
alquiler de local, servicios básicos, mantenimiento del local y televisión por cable
INICIO
 DEPRECIACION DE MAQUINARIA MUEBLES Y ENSERES

VALOR VIDA UTIL

CANT. UNID. DESCRIPCION TOTAL
UNITARIO (MESES)

TANGIBLES
MAQUINARIA Y EQUIPOS
1 Unidad HORNO PIZZERO S/. 1,300.00 S/. 1,300.00 48
1 Unidad EQUIPO DE SONIDO S/. 1,300.00 S/. 1,300.00 48
1 Unidad COCINA S/. 800.00 S/. 800.00 48
1 Unidad CONGELADORA S/. 1,000.00 S/. 1,000.00 48
1 CTRL
PARA
+ CLICK EN
Unidad
EL
EL LOGO
BALANZA
SOLUCIONARIO
DIGITAL
Whastapp: 921 835
S/. 350.00
389
S/. 350.00 48
1 Unidad MESA DE MADERA ElS/. 250.00 es
desarrollo S/.
en250.00
EXCEL. 48
1 Unidad REFRIGERADORA S/. 1,000.00 S/. 1,000.00 48

MUEBLES Y ENSERES
1 Unidad BARRA DE MADERA S/. 1,500.00 S/. 1,500.00 96
1 Unidad CAJA REGISTRADORA S/. 300.00 S/. 300.00 96
10 Unidad SILLA DE MADERA S/. 20.00 S/. 200.00 96
50 Unidad SILLA DE PLASTICO S/. 12.00 S/. 600.00 96
15 Unidad MESA S/. 45.00 S/. 675.00 96
4 Unidad SILLA DE BARRA S/. 45.00 S/. 180.00 96
1 Unidad ESTANTE S/. 350.00 S/. 350.00 96

TOTAL TANGIBLES
DEPRECIACION MENSUAL

Depreciacion anual 20%

 INICIO

DEPRECIACION MES

S/. 125.00
S/. 27.08
S/. 27.08
S/. 16.67
S/. 20.83
S/. 7.29
S/. 5.21
S/. 20.83

S/. 39.64
S/. 15.63
S/. 3.13
S/. 2.08
S/. 6.25
S/. 7.03
S/. 1.88
S/. 3.65

S/. 164.64
PRESUPUESTO DE GASTOS

CONCEPTO 1 2 3 4 5

GASTOS OPERATIVOS S/. 17,110.80 S/. 17,110.80 S/. 17,110.80 S/. 17,110.80 S/. 17,110.80
A.- COSTOS DIRECTOS S/. 16,800.80 S/. 16,800.80 S/. 16,800.80 S/. 16,800.80 S/. 16,800.80
I. MATERIALES S/. 11,786.80 S/. 11,786.80 S/. 11,786.80 S/. 11,786.80 S/. 11,786.80
Materiales a utilizarse S/. 11,786.80 S/. 11,786.80 S/. 11,786.80 S/. 11,786.80 S/. 11,786.80

II. MANO DE OBRA DIRECTA S/. 5,014.00 S/. 5,014.00 S/. 5,014.00 S/. 5,014.00 S/. 5,014.00
Sueldos S/. 5,014.00 S/. 5,014.00 S/. 5,014.00 S/. 5,014.00 S/. 5,014.00
CTRL
Gratificaciones+ CLICK EN EL LOGO
PARA EL SOLUCIONARIO
Whastapp: 921 835 389
El desarrollo es en EXCEL.
B.- COSTOS INDIRECTOS S/. 310.00 S/. 310.00 S/. 310.00 S/. 310.00 S/. 310.00
Agua S/. 42.00 S/. 42.00 S/. 42.00 S/. 42.00 S/. 42.00
Energía Eléctrica S/. 108.00 S/. 108.00 S/. 108.00 S/. 108.00 S/. 108.00
Internet S/. 60.00 S/. 60.00 S/. 60.00 S/. 60.00 S/. 60.00
Teléfono S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00
Mantenimiento de Local S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00
GASTOS DE OPERACIÓN
A.- GASTOS DE VENTAS S/. 70.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00
Volantes S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00
Tarjetas S/. 30.00 S/. 30.00 S/. 30.00 S/. 30.00 S/. 30.00
B.- GASTOS ADMINISTRACION S/. 3,948.12 S/. 3,948.12 S/. 3,948.12 S/. 3,948.12 S/. 3,948.12
Planilla de Empleados S/. 2,725.00 S/. 2,725.00 S/. 2,725.00 S/. 2,725.00 S/. 2,725.00
Gratificaciones
Pago de cuota de préstamo S/. 1,083.12 S/. 1,083.12 S/. 1,083.12 S/. 1,083.12 S/. 1,083.12
Agua S/. 28.00 S/. 28.00 S/. 28.00 S/. 28.00 S/. 28.00
Energía Eléctrica S/. 72.00 S/. 72.00 S/. 72.00 S/. 72.00 S/. 72.00
Internet S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00
Depreciación S/. 164.64 S/. 164.64 S/. 164.64 S/. 164.64 S/. 164.64

INICIO
Los cocstos indirectos estan compartidos con los gastos administrativos
 6 7 8 9 10 11 12

S/. 17,110.80 S/. 22,124.80 S/. 17,110.80 S/. 17,110.80 S/. 17,110.80 S/. 17,110.80 S/. 22,124.80
S/. 16,800.80 S/. 21,814.80 S/. 16,800.80 S/. 16,800.80 S/. 16,800.80 S/. 16,800.80 S/. 21,814.80
S/. 11,786.80 S/. 11,786.80 S/. 11,786.80 S/. 11,786.80 S/. 11,786.80 S/. 11,786.80 S/. 11,786.80
S/. 11,786.80 S/. 11,786.80 S/. 11,786.80 S/. 11,786.80 S/. 11,786.80 S/. 11,786.80 S/. 11,786.80

S/. 5,014.00 S/. 10,028.00 S/. 5,014.00 S/. 5,014.00 S/. 5,014.00 S/. 5,014.00 S/. 10,028.00
S/. 5,014.00 S/. 5,014.00 S/. 5,014.00 S/. 5,014.00 S/. 5,014.00 S/. 5,014.00 S/. 5,014.00
S/. 5,014.00 S/. 5,014.00

S/. 310.00 S/. 310.00 S/. 310.00 S/. 310.00 S/. 310.00 S/. 310.00 S/. 310.00
S/. 42.00 S/. 42.00 S/. 42.00 S/. 42.00 S/. 42.00 S/. 42.00 S/. 42.00
S/. 108.00 S/. 108.00 S/. 108.00 S/. 108.00 S/. 108.00 S/. 108.00 S/. 108.00
S/. 60.00 S/. 60.00 S/. 60.00 S/. 60.00 S/. 60.00 S/. 60.00 S/. 60.00
S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00
S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00

S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00
S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00
S/. 30.00 S/. 30.00 S/. 30.00 S/. 30.00 S/. 30.00 S/. 30.00 S/. 30.00
S/. 3,948.12 S/. 6,673.12 S/. 3,948.12 S/. 3,948.12 S/. 3,791.33 S/. 2,865.00 S/. 5,590.00
S/. 2,725.00 S/. 2,725.00 S/. 2,725.00 S/. 2,725.00 S/. 2,725.00 S/. 2,725.00 S/. 2,725.00
S/. 2,725.00 S/. 2,725.00
S/. 1,083.12 S/. 1,083.12 S/. 1,083.12 S/. 1,083.12 S/. 926.33
S/. 28.00 S/. 28.00 S/. 28.00 S/. 28.00 S/. 28.00 S/. 28.00 S/. 28.00
S/. 72.00 S/. 72.00 S/. 72.00 S/. 72.00 S/. 72.00 S/. 72.00 S/. 72.00
S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00
S/. 164.64 S/. 164.64 S/. 164.64 S/. 164.64 S/. 164.64 S/. 164.64 S/. 164.64
 13 14 15 16 17 18 19 20

S/. 17,110.80 S/. 17,110.80 S/. 17,110.80 S/. 17,110.80 S/. 17,110.80 S/. 17,110.80 S/. 22,124.80 S/. 17,110.80
S/. 16,800.80 S/. 16,800.80 S/. 16,800.80 S/. 16,800.80 S/. 16,800.80 S/. 16,800.80 S/. 21,814.80 S/. 16,800.80
S/. 11,786.80 S/. 11,786.80 S/. 11,786.80 S/. 11,786.80 S/. 11,786.80 S/. 11,786.80 S/. 11,786.80 S/. 11,786.80
S/. 11,786.80 S/. 11,786.80 S/. 11,786.80 S/. 11,786.80 S/. 11,786.80 S/. 11,786.80 S/. 11,786.80 S/. 11,786.80

S/. 5,014.00 S/. 5,014.00 S/. 5,014.00 S/. 5,014.00 S/. 5,014.00 S/. 5,014.00 S/. 10,028.00 S/. 5,014.00
S/. 5,014.00 S/. 5,014.00 S/. 5,014.00 S/. 5,014.00 S/. 5,014.00 S/. 5,014.00 S/. 5,014.00 S/. 5,014.00
S/. 5,014.00

S/. 310.00 S/. 310.00 S/. 310.00 S/. 310.00 S/. 310.00 S/. 310.00 S/. 310.00 S/. 310.00
S/. 42.00 S/. 42.00 S/. 42.00 S/. 42.00 S/. 42.00 S/. 42.00 S/. 42.00 S/. 42.00
S/. 108.00 S/. 108.00 S/. 108.00 S/. 108.00 S/. 108.00 S/. 108.00 S/. 108.00 S/. 108.00
S/. 60.00 S/. 60.00 S/. 60.00 S/. 60.00 S/. 60.00 S/. 60.00 S/. 60.00 S/. 60.00
S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00
S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00

S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00
S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00
S/. 30.00 S/. 30.00 S/. 30.00 S/. 30.00 S/. 30.00 S/. 30.00 S/. 30.00 S/. 30.00
S/. 2,865.00 S/. 2,865.00 S/. 2,865.00 S/. 2,865.00 S/. 2,865.00 S/. 2,865.00 S/. 5,590.00 S/. 2,865.00
S/. 2,725.00 S/. 2,725.00 S/. 2,725.00 S/. 2,725.00 S/. 2,725.00 S/. 2,725.00 S/. 2,725.00 S/. 2,725.00
S/. 2,725.00

S/. 28.00 S/. 28.00 S/. 28.00 S/. 28.00 S/. 28.00 S/. 28.00 S/. 28.00 S/. 28.00
S/. 72.00 S/. 72.00 S/. 72.00 S/. 72.00 S/. 72.00 S/. 72.00 S/. 72.00 S/. 72.00
S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00
S/. 164.64 S/. 164.64 S/. 164.64 S/. 164.64 S/. 164.64 S/. 164.64 S/. 164.64 S/. 164.64
 21 22 23 24

S/. 17,110.80 S/. 17,110.80 S/. 17,110.80 S/. 22,124.80

S/. 16,800.80 S/. 16,800.80 S/. 16,800.80 S/. 21,814.80
S/. 11,786.80 S/. 11,786.80 S/. 11,786.80 S/. 11,786.80
S/. 11,786.80 S/. 11,786.80 S/. 11,786.80 S/. 11,786.80

S/. 5,014.00 S/. 5,014.00 S/. 5,014.00 S/. 10,028.00

S/. 5,014.00 S/. 5,014.00 S/. 5,014.00 S/. 5,014.00
S/. 5,014.00

S/. 310.00 S/. 310.00 S/. 310.00 S/. 310.00

S/. 42.00 S/. 42.00 S/. 42.00 S/. 42.00
S/. 108.00 S/. 108.00 S/. 108.00 S/. 108.00
S/. 60.00 S/. 60.00 S/. 60.00 S/. 60.00
S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00
S/. 50.00 S/. 50.00 S/. 50.00 S/. 50.00

S/. 40.00 S/. 40.00 S/. 40.00 S/. 70.00

S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00
S/. 30.00 S/. 30.00 S/. 30.00 S/. 30.00
S/. 2,865.00 S/. 2,865.00 S/. 2,865.00 S/. 5,590.00
S/. 2,725.00 S/. 2,725.00 S/. 2,725.00 S/. 2,725.00
S/. 2,725.00

S/. 28.00 S/. 28.00 S/. 28.00 S/. 28.00

S/. 72.00 S/. 72.00 S/. 72.00 S/. 72.00
S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00
S/. 164.64 S/. 164.64 S/. 164.64 S/. 164.64
ESTADO DE PÉRDIDAS Y GANANCIAS

CONCEPTO 1 2 3 4 5
A. INGRESOS S/. 34,196.00 S/. 34,829.25 S/. 35,462.50 S/. 36,095.75 S/. 36,729.00
B. COSTOS S/. 17,110.80 S/. 17,110.80 S/. 17,110.80 S/. 17,110.80 S/. 17,110.80
Mano de obra directa S/. 5,014.00 S/. 5,014.00 S/. 5,014.00 S/. 5,014.00 S/. 5,014.00
Insumos S/. 11,786.80 S/. 11,786.80 S/. 11,786.80 S/. 11,786.80 S/. 11,786.80
Costos Indirectos S/. 310.00 S/. 310.00 S/. 310.00 S/. 310.00 S/. 310.00
C. UTILIDAD BRUTA S/. 17,085.20 S/. 17,718.45 S/. 18,351.70 S/. 18,984.95 S/. 19,618.20
CTRL + CLICK EN EL LOGO
Administración
PARA EL SOLUCIONARIO S/. 3,948.12 Whastapp:
S/. 3,948.12921 835S/.389
S/. 3,948.12 3,948.12 S/. 3,948.12
Ventas S/. 70.00 S/. 40.00 El desarrollo
S/. 40.00es en EXCEL.
S/. 40.00 S/. 40.00
D. UTILIDAD DE OPERACIÓN S/. 13,067.08 S/. 13,730.33 S/. 14,363.58 S/. 14,996.83 S/. 15,630.08
Depreciación equipo S/. 164.64 S/. 164.64 S/. 164.64 S/. 164.64 S/. 164.64
E. UTILIDAD ANTES DE IMPUESTOS S/. 12,902.45 S/. 13,565.70 S/. 14,198.95 S/. 14,832.20 S/. 15,465.45
Impuesto a la Renta S/. 258.05 S/. 271.31 S/. 283.98 S/. 296.64 S/. 309.31
UTILIDAD NETA S/. 12,644.40 S/. 13,294.38 S/. 13,914.97 S/. 14,535.55 S/. 15,156.14
RENTABILIDAD DE VENTAS ((UTILIDAD NET 36.98 38.17 39.24 40.27 41.26

INICIO

La rentabilidad en el primer mes es negativa debido a la inversion total del primer mes
 6 7 8 9 10 11 12 13
S/. 37,362.25 S/. 37,995.50 S/. 38,628.75 S/. 39,262.00 S/. 39,895.25 S/. 40,528.50 S/. 41,161.75 S/. 41,795.00
S/. 17,110.80 S/. 22,124.80 S/. 17,110.80 S/. 17,110.80 S/. 17,110.80 S/. 17,110.80 S/. 22,124.80 S/. 17,110.80
S/. 5,014.00 S/. 10,028.00 S/. 5,014.00 S/. 5,014.00 S/. 5,014.00 S/. 5,014.00 S/. 10,028.00 S/. 5,014.00
S/. 11,786.80 S/. 11,786.80 S/. 11,786.80 S/. 11,786.80 S/. 11,786.80 S/. 11,786.80 S/. 11,786.80 S/. 11,786.80
S/. 310.00 S/. 310.00 S/. 310.00 S/. 310.00 S/. 310.00 S/. 310.00 S/. 310.00 S/. 310.00
S/. 20,251.45 S/. 15,870.70 S/. 21,517.95 S/. 22,151.20 S/. 22,784.45 S/. 23,417.70 S/. 19,036.95 S/. 24,684.20
S/. 3,948.12 S/. 6,673.12 S/. 3,948.12 S/. 3,948.12 S/. 3,791.33 S/. 2,865.00 S/. 5,590.00 S/. 2,865.00
S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00
S/. 16,263.33 S/. 9,157.58 S/. 17,529.83 S/. 18,163.08 S/. 18,953.12 S/. 20,512.70 S/. 13,406.95 S/. 21,779.20
S/. 164.64 S/. 164.64 S/. 164.64 S/. 164.64 S/. 164.64 S/. 164.64 S/. 164.64 S/. 164.64
S/. 16,098.70 S/. 8,992.95 S/. 17,365.20 S/. 17,998.45 S/. 18,788.49 S/. 20,348.06 S/. 13,242.31 S/. 21,614.56
S/. 321.97 S/. 179.86 S/. 347.30 S/. 359.97 S/. 375.77 S/. 406.96 S/. 264.85 S/. 432.29
S/. 15,776.72 S/. 8,813.09 S/. 17,017.89 S/. 17,638.48 S/. 18,412.72 S/. 19,941.10 S/. 12,977.47 S/. 21,182.27
42.23 23.20 44.05 44.93 46.15 49.20 31.53 50.68
 14 15 16 17 18 19 20 21
S/. 42,428.25 S/. 43,061.50 S/. 43,694.75 S/. 44,328.00 S/. 44,961.25 S/. 45,594.50 S/. 46,227.75 S/. 46,861.00
S/. 17,110.80 S/. 17,110.80 S/. 17,110.80 S/. 17,110.80 S/. 17,110.80 S/. 22,124.80 S/. 17,110.80 S/. 17,110.80
S/. 5,014.00 S/. 5,014.00 S/. 5,014.00 S/. 5,014.00 S/. 5,014.00 S/. 10,028.00 S/. 5,014.00 S/. 5,014.00
S/. 11,786.80 S/. 11,786.80 S/. 11,786.80 S/. 11,786.80 S/. 11,786.80 S/. 11,786.80 S/. 11,786.80 S/. 11,786.80
S/. 310.00 S/. 310.00 S/. 310.00 S/. 310.00 S/. 310.00 S/. 310.00 S/. 310.00 S/. 310.00
S/. 25,317.45 S/. 25,950.70 S/. 26,583.95 S/. 27,217.20 S/. 27,850.45 S/. 23,469.70 S/. 29,116.95 S/. 29,750.20
S/. 2,865.00 S/. 2,865.00 S/. 2,865.00 S/. 2,865.00 S/. 2,865.00 S/. 5,590.00 S/. 2,865.00 S/. 2,865.00
S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00
S/. 22,412.45 S/. 23,045.70 S/. 23,678.95 S/. 24,312.20 S/. 24,945.45 S/. 17,839.70 S/. 26,211.95 S/. 26,845.20
S/. 164.64 S/. 164.64 S/. 164.64 S/. 164.64 S/. 164.64 S/. 164.64 S/. 164.64 S/. 164.64
S/. 22,247.81 S/. 22,881.06 S/. 23,514.31 S/. 24,147.56 S/. 24,780.81 S/. 17,675.06 S/. 26,047.31 S/. 26,680.56
S/. 444.96 S/. 457.62 S/. 470.29 S/. 482.95 S/. 495.62 S/. 353.50 S/. 520.95 S/. 533.61
S/. 21,802.86 S/. 22,423.44 S/. 23,044.03 S/. 23,664.61 S/. 24,285.20 S/. 17,321.56 S/. 25,526.37 S/. 26,146.95
51.39 52.07 52.74 53.39 54.01 37.99 55.22 55.80
 22 23 24
S/. 47,494.25 S/. 48,127.50 S/. 48,760.75
S/. 17,110.80 S/. 17,110.80 S/. 22,124.80
S/. 5,014.00 S/. 5,014.00 S/. 10,028.00
S/. 11,786.80 S/. 11,786.80 S/. 11,786.80
S/. 310.00 S/. 310.00 S/. 310.00
S/. 30,383.45 S/. 31,016.70 S/. 26,635.95
S/. 2,865.00 S/. 2,865.00 S/. 5,590.00
S/. 40.00 S/. 40.00 S/. 70.00
S/. 27,478.45 S/. 28,111.70 S/. 20,975.95
S/. 164.64 S/. 164.64 S/. 164.64
S/. 27,313.81 S/. 27,947.06 S/. 20,811.31
S/. 546.28 S/. 558.94 S/. 416.23
S/. 26,767.54 S/. 27,388.12 S/. 20,395.09
56.36 56.91 41.83
 BALAN CE GENERAL

1ER 2DO
Estado de Situación Financiera Balance General TRIMESTRE TRIMESTRE
3ER TRIMESTRE

1 ACTIVO/

1.1 Activo Corriente/

1.1.1 CTRLCyB
PARA
+ CLICK Caja
EL
EN EL LOGO
y Bancos/
SOLUCIONARIO
Whastapp:
S/. 38,836.29
921S/.835 389 S/. 59,748.03
55,628.80

1.1.2 Exit Existencias/ S/. El desarrolloS/.es11,786.80

11,786.80 en EXCEL. S/. 11,786.80
1.1 TOTAL ACTIVO CORRIENTE/ S/. 50,623.09 S/. 67,415.60 S/. 71,534.83

1.2. Activo No Corriente/

1.2.1 IME Inmueble Maquinaria y Eq S/. 13,316.00 S/. 13,316.00 S/. 13,316.00

1.2.2 AIN Activos Intangibles (neto)/ S/. 1,698.00 S/. 1,698.00 S/. 1,698.00

1.2.3 DEPR Depreciacion Acumulada / S/. 164.64 S/. 164.64 S/. 164.64

1.2 TOTAL ACTIVO NO CORRIENTE/ S/. 14,849.36 S/. 14,849.36 S/. 14,849.36

1 TOTAL ACTIVO/ S/. 65,472.46 S/. 82,264.97 S/. 86,384.20

2 PASIVO Y PATRIMONIO

2.1 Pasivo Corriente/

2.1.1 TribxP Tributos por Pagar S/. 813.34 S/. 927.93 S/. 887.13

2.1.2 CPPC Cuentas por Pagar Comerciales/ S/. 0.00 S/. 0.00 S/. 0.00

2.1.3 CPPER Cuentas por Pagar a Entidades Financieras/ S/. 7,081.13 S/. 4,054.19 S/. 915.17

2.1 TOTAL PASIVO CORRIENTE/ S/. 7,894.48 S/. 4,982.12 S/. 1,802.30

2.3 TOTAL PASIVO/ S/. 7,894.48 S/. 4,982.12 S/. 1,802.30

2.4 PATRIMONIO NETO/

2.4.1 Capi Capital/ S/. 16,800.80 S/. 16,800.80 S/. 16,800.80

2.4.6 Util Utilidad del Ejercicio S/. 39,853.75 S/. 45,468.41 S/. 43,469.46

2.4.7 ORC Utilidad de Trimestres pasados S/. 0.00 S/. 39,853.75 S/. 85,322.16

2.4 TOTAL PATRIMONIO NETO/ S/. 56,654.55 S/. 102,122.96 S/. 145,592.42

2.5 TOTAL PASIVO Y PATRIMONIO NETO/ S/. 64,549.02 S/. 107,105.08 S/. 147,394.72

S/. 11,987.91 S/. 18,146.89

INICIO
NERAL

4TO 7MO 8VO

5TO TRIMESTRE 6TO TRIMESTRE
TRIMESTRE TRIMESTRE TRIMESTRE

S/. 76,853.72 S/. 101,293.32 S/. 121,082.77 S/. 128,341.02 S/. 144,008.85

S/. 11,786.80 S/. 11,786.80 S/. 11,786.80 S/. 11,786.80 S/. 11,786.80

S/. 88,640.52 S/. 113,080.12 S/. 132,869.57 S/. 140,127.82 S/. 155,795.65

S/. 13,316.00 S/. 13,316.00 S/. 13,316.00 S/. 13,316.00 S/. 13,316.00

S/. 1,698.00 S/. 1,698.00 S/. 1,698.00 S/. 1,698.00 S/. 1,698.00

S/. 164.64 S/. 164.64 S/. 164.64 S/. 164.64 S/. 164.64

S/. 14,849.36 S/. 14,849.36 S/. 14,849.36 S/. 14,849.36 S/. 14,849.36

S/. 103,489.88 S/. 127,929.48 S/. 147,718.93 S/. 154,977.18 S/. 170,645.01

S/. 1,047.58 S/. 1,334.87 S/. 1,448.85 S/. 1,408.06 S/. 1,521.44

S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00

S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00

S/. 1,047.58 S/. 1,334.87 S/. 1,448.85 S/. 1,408.06 S/. 1,521.44

S/. 1,047.58 S/. 1,334.87 S/. 1,448.85 S/. 1,408.06 S/. 1,521.44

S/. 16,800.80 S/. 16,800.80 S/. 16,800.80 S/. 16,800.80 S/. 16,800.80

S/. 51,331.29 S/. 65,408.57 S/. 70,993.84 S/. 68,994.88 S/. 74,550.75

S/. 128,791.62 S/. 180,122.91 S/. 245,531.48 S/. 316,525.32 S/. 385,520.21

S/. 196,923.71 S/. 262,332.28 S/. 333,326.12 S/. 402,321.01 S/. 476,871.76

S/. 197,971.28 S/. 263,667.15 S/. 334,774.98 S/. 403,729.07 S/. 478,393.20

S/. 24,907.28 S/. 34,055.97 S/. 48,146.17 S/. 57,444.17 S/. 67,442.75
FLUJO ECONÓMICO ‑ FINANCIERO

CONCEPTO 0 1 2 3 4 5
INGRESOS S/. 34,196.00 S/. 34,829.25 S/. 35,462.50 S/. 36,095.75 S/. 36,729.00

COSTOSCTRL + CLICK EN EL LOGOS/. 26,800.80

Inversión PARA EL SOLUCIONARIO S/. 26,800.80
S/. 21,128.92
Whastapp:
S/. 21,098.92
921 835
S/. 21,098.92
389
S/. 21,098.92 S/. 21,098.92

El desarrollo es en EXCEL.
Costos de Producción (1) S/. 17,110.80 S/. 17,110.80 S/. 17,110.80 S/. 17,110.80 S/. 17,110.80
Gastos de Ventas S/. 70.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00
Gastos Administrativos (2) S/. 3,948.12 S/. 3,948.12 S/. 3,948.12 S/. 3,948.12 S/. 3,948.12

FLUJO ECONÓMICO -S/. 26,800.80 S/. 13,067.08 S/. 13,730.33 S/. 14,363.58 S/. 14,996.83 S/. 15,630.08
Préstamo S/. 10,000.00
Amortización S/. 961.19 S/. 972.91 S/. 984.77 S/. 996.78 S/. 1,008.93
Intereses S/. 121.93 S/. 110.21 S/. 98.35 S/. 86.34 S/. 74.19

FLUJO FINANCIERO -S/. 16,800.80 S/. 11,983.96 S/. 12,647.21 S/. 13,280.46 S/. 13,913.71 S/. 14,546.96
Aporte propio S/. 16,800.80
Saldo acumulado S/. 0.00 S/. 11,983.96 S/. 24,631.18 S/. 37,911.64 S/. 51,825.36 S/. 66,372.32
TIRF 76%
VANF S/. 54,585
TIR 52% TIR ES Rentable porque es mayor al costo de oportunidad del capital de 52%
VAN S/. 50,209.76 VAN Viable porque es mayor a 1

INICIO
 6 7 8 9 10 11 12 13
S/. 37,362.25 S/. 37,995.50 S/. 38,628.75 S/. 39,262.00 S/. 39,895.25 S/. 40,528.50 S/. 41,161.75 S/. 41,795.00

S/. 21,098.92 S/. 28,837.92 S/. 21,098.92 S/. 21,098.92 S/. 20,942.13 S/. 20,015.80 S/. 27,754.80 S/. 20,015.80

S/. 17,110.80 S/. 22,124.80 S/. 17,110.80 S/. 17,110.80 S/. 17,110.80 S/. 17,110.80 S/. 22,124.80 S/. 17,110.80
S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00
S/. 3,948.12 S/. 6,673.12 S/. 3,948.12 S/. 3,948.12 S/. 3,791.33 S/. 2,865.00 S/. 5,590.00 S/. 2,865.00

S/. 16,263.33 S/. 9,157.58 S/. 17,529.83 S/. 18,163.08 S/. 18,953.12 S/. 20,512.70 S/. 13,406.95 S/. 21,779.20

S/. 1,021.23 S/. 1,033.69 S/. 1,046.29 S/. 1,059.05 S/. 915.17
S/. 61.88 S/. 49.43 S/. 36.83 S/. 24.07 S/. 11.16

S/. 15,180.21 S/. 8,074.46 S/. 16,446.71 S/. 17,079.96 S/. 18,026.79 S/. 20,512.70 S/. 13,406.95 S/. 21,779.20

S/. 81,552.54 S/. 89,627.00 S/. 106,073.71 S/. 123,153.68 S/. 141,180.47 S/. 161,693.17 S/. 175,100.12 S/. 196,879.32
 14 15 16 17 18 19
S/. 42,428.25 S/. 43,061.50 S/. 43,694.75 S/. 44,328.00 S/. 44,961.25 S/. 45,594.50

S/. 20,015.80 S/. 20,015.80 S/. 20,015.80 S/. 20,015.80 S/. 20,015.80 S/. 27,754.80

S/. 17,110.80 S/. 17,110.80 S/. 17,110.80 S/. 17,110.80 S/. 17,110.80 S/. 22,124.80
S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00
S/. 2,865.00 S/. 2,865.00 S/. 2,865.00 S/. 2,865.00 S/. 2,865.00 S/. 5,590.00

S/. 22,412.45 S/. 23,045.70 S/. 23,678.95 S/. 24,312.20 S/. 24,945.45 S/. 17,839.70

S/. 22,412.45 S/. 23,045.70 S/. 23,678.95 S/. 24,312.20 S/. 24,945.45 S/. 17,839.70

S/. 219,291.77 S/. 242,337.47 S/. 266,016.42 S/. 290,328.62 S/. 315,274.07 S/. 333,113.77
 COK 18%
20 21 22 23 24
S/. 46,227.75 S/. 46,861.00 S/. 47,494.25 S/. 48,127.50 S/. 48,760.75

S/. 20,015.80 S/. 20,015.80 S/. 20,015.80 S/. 20,015.80 S/. 27,784.80

S/. 17,110.80 S/. 17,110.80 S/. 17,110.80 S/. 17,110.80 S/. 22,124.80
S/. 40.00 S/. 40.00 S/. 40.00 S/. 40.00 S/. 70.00
S/. 2,865.00 S/. 2,865.00 S/. 2,865.00 S/. 2,865.00 S/. 5,590.00

S/. 26,211.95 S/. 26,845.20 S/. 27,478.45 S/. 28,111.70 S/. 20,975.95

S/. 26,211.95 S/. 26,845.20 S/. 27,478.45 S/. 28,111.70 S/. 20,975.95

S/. 359,325.72 S/. 386,170.92 S/. 413,649.37 S/. 441,761.07 S/. 462,737.02
 EVALUACION COSTO - BENEFICIO
INICIO
INGRESOS COSTOS
MESES INGRESOS COSTOS 0.018
ACTUALIZADOS ACTUALIZADOS

0 S/. 26,800.80 1.0000 S/. 0.00 S/. 26,800.80

1 S/. 34,196.00 S/. 21,128.92 0.9823 S/. 33,591.36 S/. 20,755.32
2 S/. 34,829.25 S/. 21,098.92 0.9649 S/. 33,608.46 S/. 20,359.38
3 S/. 35,462.50 S/. 21,098.92 0.9479 S/. 33,614.45 S/. 19,999.39
4 S/. 36,095.75 S/. 21,098.92 0.9311 S/. 33,609.72 S/. 19,645.77
5 S/. 36,729.00 S/. 21,098.92 0.9147 S/. 33,594.66 S/. 19,298.40
6 S/. 37,362.25 S/. 21,098.92 0.8985 S/. 33,569.61 S/. 18,957.17
7 S/. 37,995.50 S/. 28,837.92 0.8826 S/. 33,534.95 S/. 25,452.44
8 S/. 38,628.75 S/. 21,098.92 0.8670 S/. 33,491.02 S/. 18,292.71
9 CTRL+ CLICK EN EL LOGOS/. 21,098.92
S/. 39,262.00
10 PARA EL SOLUCIONARIO
S/. 39,895.25 S/. 20,942.13
0.8517
0.8366
Whastapp: 921
S/. 33,438.16
S/. 33,376.70
835 389
S/. 17,969.26
S/. 17,520.36
El desarrollo es en EXCEL.
11 S/. 40,528.50 S/. 20,015.80 0.8218 S/. 33,306.96 S/. 16,449.30
12 S/. 41,161.75 S/. 27,754.80 0.8073 S/. 33,229.25 S/. 22,406.02
13 S/. 41,795.00 S/. 20,015.80 0.7930 S/. 33,143.87 S/. 15,872.74
14 S/. 42,428.25 S/. 20,015.80 0.7790 S/. 33,051.12 S/. 15,592.08
15 S/. 43,061.50 S/. 20,015.80 0.7652 S/. 32,951.29 S/. 15,316.39
16 S/. 43,694.75 S/. 20,015.80 0.7517 S/. 32,844.66 S/. 15,045.57
17 S/. 44,328.00 S/. 20,015.80 0.7384 S/. 32,731.50 S/. 14,779.53
18 S/. 44,961.25 S/. 20,015.80 0.7253 S/. 32,612.07 S/. 14,518.21
19 S/. 45,594.50 S/. 27,754.80 0.7125 S/. 32,486.63 S/. 19,775.63
20 S/. 46,227.75 S/. 20,015.80 0.6999 S/. 32,355.43 S/. 14,009.33
21 S/. 46,861.00 S/. 20,015.80 0.6875 S/. 32,218.71 S/. 13,761.62
22 S/. 47,494.25 S/. 20,015.80 0.6754 S/. 32,076.72 S/. 13,518.29
23 S/. 48,127.50 S/. 20,015.80 0.6634 S/. 31,929.67 S/. 13,279.27
24 S/. 48,760.75 S/. 27,784.80 0.6517 S/. 31,777.79 S/. 18,107.59
S/. 792,144.78 S/. 447,482.57
B/C 1.770

El beneficio costo es positivo ya que el beneficio es de 1.55

por cada sol invertido tengo 0.55 centavos a favor
 INICIO

ficio es de 1.55
 PUNTO DE EQUILIBRIO

COSTO
PRECIO DE COSTO VARIABLE
PRODUCTO VARIABLE
VENTA MENSUAL
INDIVUDUAL

PIZZA BANDIDO S/. 16.00 S/. 1,020.00 S/. 8.10

PIZZA MIXTA S/. 11.00 S/. 732.00 S/. 6.10
PIZZA VEGETARIANA S/. 15.00 S/. 286.00 S/. 5.50
PIZZA DE POLLO S/. 16.00 S/. 604.80 S/. 5.40
PISCO SOUR S/. 16.00 S/. 1,272.00 S/. 5.30
MARACUYA SOUR S/. 16.00 S/. 920.00 S/. 4.60
BAANDIDO SOUR S/. 16.00 S/. 1,088.00 S/. 6.80
TOMBOLOMBO S/. 16.00 S/. 616.40 S/. 6.70
CHILCANO CLASICO S/. 16.00 S/. 940.00 S/. 4.70
MOJAITO S/. 16.00 S/. 828.00 S/. 4.60
MARUJITO S/. 16.00 S/. 392.00 S/. 4.90
CHIMBANJITO S/. 16.00 S/. 313.60 S/. 4.90
LAS RIVERITAS S/. 16.00 S/. 240.00 S/. 6.00
MOQUEGUA LINDA S/. 16.00 S/. 680.80 S/. 7.40
MOQUEGUA DRY S/. 16.00 S/. 260.00 S/. 6.50
CHICHA TU MADRE S/. 16.00 S/. 442.80 S/. 4.10
BAUL DE LA MONJA S/. 16.00 S/. 598.40 S/. 6.80
PRINCESA COLADA S/. 16.00 S/. 270.00 S/. 4.50
ALGARROBINA S/. 16.00 S/. 282.00 S/. 4.70
FUENTE: ELABORACION PROPIA S/. 11,786.80

COSTES FIJOS PONDERADO S/. 15,014.00

COSTES VARIABLES UNITARIOS PONDERADO S/. 5.80
PRECIO UNITARIO PONDERADO S/. 15.67
UMBRAL DE RENTABILIDAD PONDERADA UNID 1521.67

UNIDADES COSTES FIJOS COSTES VARIABLES COSTES TOTALES

0 15014.00 0.00 15014.00

152 15014.00 882.33 15896.33
304 15014.00 1764.67 16778.67
CTRL + CLICK EN457
EL
LOGO
PARA EL SOLUCIONARIO
609
Whastapp:
15014.00
15014.00 3529.34
921 835
2647.00
389
17661.00
18543.34
El desarrollo es en EXCEL.
761 15014.00 4411.67 19425.67
913 15014.00 5294.01 20308.01
1065 15014.00 6176.34 21190.34
1217 15014.00 7058.68 22072.68
1370 15014.00 7941.01 22955.01
1522 15014.00 8823.35 23837.35
1674 15014.00 9705.68 24719.68
1826 15014.00 10588.01 25602.01
1978 15014.00 11470.35 26484.35
2130 15014.00 12352.68 27366.68

INICIO
INICIO
NTO DE EQUILIBRIO

PRECIO VENTA COSTO VARIABLE COSTO FIJO

PONDERACION COSTO FIJO
PONDERADO PONDERADO PONDERADO

9% S/. 15,014.00 S/. 1.38 S/. 0.70 S/. 1,299.27

6% S/. 15,014.00 S/. 0.68 S/. 0.38 S/. 932.42
2% S/. 15,014.00 S/. 0.36 S/. 0.13 S/. 364.31
5% S/. 15,014.00 S/. 0.82 S/. 0.28 S/. 770.39
11% S/. 15,014.00 S/. 1.73 S/. 0.57 S/. 1,620.27
8% S/. 15,014.00 S/. 1.25 S/. 0.36 S/. 1,171.89
9% S/. 15,014.00 S/. 1.48 S/. 0.63 S/. 1,385.89
5% S/. 15,014.00 S/. 0.84 S/. 0.35 S/. 785.17 100%
8% S/. 15,014.00 S/. 1.28 S/. 0.37 S/. 1,197.37
7% S/. 15,014.00 S/. 1.12 S/. 0.32 S/. 1,054.70
3% S/. 15,014.00 S/. 0.53 S/. 0.16 S/. 499.33
3% S/. 15,014.00 S/. 0.43 S/. 0.13 S/. 399.46
2% S/. 15,014.00 S/. 0.33 S/. 0.12 S/. 305.71
6% S/. 15,014.00 S/. 0.92 S/. 0.43 S/. 867.20
2% S/. 15,014.00 S/. 0.35 S/. 0.14 S/. 331.19
4% S/. 15,014.00 S/. 0.60 S/. 0.15 S/. 564.04
5% S/. 15,014.00 S/. 0.81 S/. 0.35 S/. 762.24
2% S/. 15,014.00 S/. 0.37 S/. 0.10 S/. 343.93
2% S/. 15,014.00 S/. 0.38 S/. 0.11 S/. 359.21
TOTAL PONDERACIONES S/. 15.67 S/. 5.80 S/. 15,014.00

Tengo que vender 1522 unidades para no garnar ni perder y cubrir mis gastos operativos

COSTES MEDIOS INGRESOS BENEFICIOS

0.00 15014.00
104.47 2383.73 13512.60
55.13 4767.47 12011.20
38.69 7151.20 10509.80
30.47 9534.94 9008.40
25.53 11918.67 7507.00
22.24 14302.41 6005.60
19.89 16686.14 4504.20
18.13 19069.88 3002.80
16.76 21453.61 1501.40
15.67 23837.35 0.00
14.77 26221.08 1501.40
14.02 28604.81 3002.80
13.39 30988.55 4504.20
12.85 33372.28 6005.60
 RATIOS FINANCIEROS

CUENTAS DE LOS ESTADOS FINANCIEROS

1ER 2DO
PRINCIPALES CTAS 3ER TRIMESTRE
ABREV TRIMESTRE TRIMESTRE

AC Activo Corriente S/. 50,623.09 S/. 67,415.60 S/. 71,534.83

PC Pasivo Corriente S/. 7,894.48 S/. 4,982.12 S/. 1,802.30
Exit Existencias S/. 11,786.80 S/. 11,786.80 S/. 11,786.80
CyB Caja y Bancos S/. 38,836.29 S/. 55,628.80 S/. 59,748.03
Patri Patrimonio S/. 56,654.55 S/. 102,122.96 S/. 145,592.42
PNC Pasivo No Corriente S/. 0.00 S/. 0.00 S/. 0.00
UN Utilidad Neta S/. 39,853.75 S/. 45,468.41 S/. 43,469.46
TA Total Activo S/. 65,472.46 S/. 82,264.97 S/. 86,384.20
IME Inmueble Maquinaria y Eq S/. 13,316.00 S/. 13,316.00 S/. 13,316.00
TP Total Pasivo S/. 7,894.48 S/. 4,982.12 S/. 1,802.30
UB Utilidad Bruta S/. 40,667.09 S/. 46,396.34 S/. 44,356.59
VN Ventas Netas S/. 104,487.75 S/. 110,187.00 S/. 115,886.25
CPCC Cuentas por Cobrar Comerciales S/. 0.00 S/. 0.00 S/. 0.00
CV Costo de Ventas S/. 51,332.40 S/. 51,332.40 S/. 56,346.40
AF Activo fijo S/. 13,316.00 S/. 13,316.00 S/. 13,316.00
UAI Utilidad antes de los impuestos S/. 39,853.75 S/. 45,468.41 S/. 43,469.46
GF Gastos financieros S/. 330.49 S/. 222.41 S/. 110.33
GO Gastos operacionales S/. 11,994.35 S/. 11,994.35 S/. 14,689.35
CS Capital social S/. 16,800.80 S/. 16,800.80 S/. 16,800.80

1ER 2DO
1. RATIOS DE LIQUIDEZ 3ER TRIMESTRE
TRIMESTRE TRIMESTRE

Liquidez General (AC/PC) 6.41 13.53 39.69

Prueba Acida ( (AC-EXIS)/PC) 4.92 11.17 33.15
Prueba Defensiva (CB/PC) 4.92 11.17 33.15
Capital de Trabajo (AC-PC) 42729 62433 69733

1ER 2DO
2. RATIOS DE GESTION O ACTIVIDAD TRIMESTRE TRIMESTRE
3ER TRIMESTRE

Rotacion de Inmueble Maquinaria y Equipo 7.85 8.27 8.70

4.36 4.36 4.78
CTRL + CLICK
Rotacion
PARA
EN EL LOGO
de existencias
EL SOLUCIONARIO
Whastapp:
133.81
921181.75
835 389 185.61
Rotacion de caja y bancos El desarrollo es en EXCEL.
Rotacion de activos totales 1.60 1.34 1.34
Rotacion de activo fijo 7.85 8.27 8.70

1ER 2DO
3ER TRIMESTRE
3. RATIOS DE SOLVENCIA O APALANCAMIENTO TRIMESTRE TRIMESTRE

Estructura de capital(Pasivo total/Patrimonio) 0.14 0.05 0.01

Endeudamiento total 0.12 0.06 0.02

1ER 2DO
4. RATIOS DE RENTABILIDAD 3ER TRIMESTRE
TRIMESTRE TRIMESTRE
Rentabilidad sobre la inversion 0.61 0.55 0.50
Rentabilidad sobre el patrimonio 0.70 0.45 0.30
Rentabilidad sobre ventas 0.38 0.41 0.38
Margen comercial 0.51 0.53 0.51
CIEROS

4TO TRIMESTRE
5TO 6TO 7MO 8VO INICIO
TRIMESTRE TRIMESTRE TRIMESTRE TRIMESTRE

S/. 88,640.52 S/. 113,080.12 S/. 132,869.57 S/. 140,127.82 S/. 155,795.65
S/. 1,047.58 S/. 1,334.87 S/. 1,448.85 S/. 1,408.06 S/. 1,521.44
S/. 11,786.80 S/. 11,786.80 S/. 11,786.80 S/. 11,786.80 S/. 11,786.80
S/. 76,853.72 S/. 101,293.32 S/. 121,082.77 S/. 128,341.02 S/. 144,008.85
S/. 196,923.71 S/. 262,332.28 S/. 333,326.12 S/. 402,321.01 S/. 476,871.76
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 51,331.29 S/. 65,408.57 S/. 70,993.84 S/. 68,994.88 S/. 74,550.75
S/. 103,489.88 S/. 127,929.48 S/. 147,718.93 S/. 154,977.18 S/. 170,645.01
S/. 13,316.00 S/. 13,316.00 S/. 13,316.00 S/. 13,316.00 S/. 13,316.00
S/. 1,047.58 S/. 1,334.87 S/. 1,448.85 S/. 1,408.06 S/. 1,521.44
S/. 52,378.86 S/. 66,743.44 S/. 72,442.69 S/. 70,402.94 S/. 76,072.19
S/. 121,585.50 S/. 127,284.75 S/. 132,984.00 S/. 138,683.25 S/. 144,382.50
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 56,346.40 S/. 51,332.40 S/. 51,332.40 S/. 56,346.40 S/. 56,346.40
S/. 13,316.00 S/. 13,316.00 S/. 13,316.00 S/. 13,316.00 S/. 13,316.00
S/. 51,331.29 S/. 65,408.57 S/. 70,993.84 S/. 68,994.88 S/. 74,550.75
S/. 11.16 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
S/. 14,689.35 S/. 11,994.35 S/. 11,994.35 S/. 14,689.35 S/. 14,689.35
S/. 16,800.80 S/. 16,800.80 S/. 16,800.80 S/. 16,800.80 S/. 16,800.80

5TO 6TO 7MO 8VO

4TO TRIMESTRE
TRIMESTRE TRIMESTRE TRIMESTRE TRIMESTRE

84.61 84.71 91.71 99.52 102.40

73.36 75.88 83.57 91.15 94.65
73.36 75.88 83.57 91.15 94.65
87593 111745 131421 138720 154274

5TO 6TO 7MO 8VO

4TO TRIMESTRE
TRIMESTRE TRIMESTRE TRIMESTRE TRIMESTRE

9.13 9.56 9.99 10.41 10.84

4.78 4.36 4.36 4.78 4.78
227.55 286.49 327.78 333.15 359.07
1.17 0.99 0.90 0.89 0.85
9.13 9.56 9.99 10.41 10.84

5TO 6TO 7MO 8VO

4TO TRIMESTRE
TRIMESTRE TRIMESTRE TRIMESTRE TRIMESTRE

0.01 0.01 0.00 0.00 0.00

0.01 0.01 0.01 0.01 0.01

5TO 6TO 7MO 8VO

4TO TRIMESTRE
TRIMESTRE TRIMESTRE TRIMESTRE TRIMESTRE
0.50 0.51 0.48 0.45 0.44
0.26 0.25 0.21 0.17 0.16
0.42 0.51 0.53 0.50 0.52
0.54 0.60 0.61 0.59 0.61
INICIO
 Liquidez General (AC/PC) Prueba Acida ( (
120.00 100.00
90.00
100.00
80.00
80.00 70.00
Liquidez General
60.00
(AC/PC)
60.00 50.00
40.00
CTRL + CLICK EN EL LOGO
40.00
PARA EL SOLUCIONARIO
Whastapp: 921 835 38930.00
El desarrollo es en EXCEL.
20.00
20.00
10.00
0.00 0.00
0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7

Rotacion de Inmueble Estructura de c

Maquinaria y Equipo total/Patr
12.00 0.16
0.14
10.00
Rotacion de Inmueble 0.12
8.00 Maquinaria y Equipo 0.10
6.00 0.08
0.06
4.00
0.04
2.00 0.02
0.00 0.00
0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7

Endeudamiento total Rentabilidad sob

0.14 0.70

0.12 0.60

0.10 0.50

0.08 Endeudamiento total 0.40

0.06 0.30

0.04 0.20

0.02 0.10

0.00 0.00
0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
0.04

0.02 0.10

0.00 0.00
0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7

Rentabilidad sobre el patrimonio Rentabilidad

0.80 0.60
0.70
0.50
0.60
Rentabilidad sobre el 0.40
0.50
patrimonio
0.40 0.30
0.30
0.20
0.20
0.10
0.10
0.00 0.00
0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
 Prueba Acida ( (AC-EXIS)/PC) INICIO

Prueba Acida ( (AC-

EXIS)/PC)

0 1 2 3 4 5 6 7 8 9

Estructura de capital(Pasivo
total/Patrimonio)

Estructura de capi-
tal(Pasivo total/Pat-
rimonio)

1 2 3 4 5 6 7 8 9

Rentabilidad sobre la inversion

Rentabilidad sobre la
inversion

1 2 3 4 5 6 7 8 9
1 2 3 4 5 6 7 8 9

Rentabilidad sobre ventas

Rentabilidad sobre ven-

tas

1 2 3 4 5 6 7 8 9
 PRI PERIODO DE RECUPERACION DE LA INVERSION SERA EN 10 MESES APROXIMADAM

CTRL + CLICK EN EL LOGO

PARA EL SOLUCIONARIO
Whastapp: 921 835 389
El desarrollo es en EXCEL.
RA EN 10 MESES APROXIMADAMENTE