Semana 1 Semana 2 Semana 3

Dueño x
Encargado de cocina x
Encargado de la barra x
Encargado de servicio x
Encargado administrativo x
Proceso administrativo x
Controles que aplican x

1. Lista de precios de compra

2. Subrecetas de producción
3. Subrecetas de productos terminados
4. Receta costeada de platillos
5. Costo promedio del recetario

1.Cotizaciones
2. Requerimientos
3. Recepción de mercancía
4. Rendimientos de producción
5. Salida de mercancia o platilos
6. Conteo físico de los inventarios
7. Contracomandeo
1. Porcentaje de compra sobre venta
2. Porcentaje financiero sobre venta
3. Costo por desplazamiento
4. Costo analítico
5. Comprobación financiera del costo

Manual administrativo del costo

Equipo capacitado

La disminución del costo

Cultura administrativa del costo
 Cronograma de implementación
Semana 4 Semana 5 Semana 6 Semana 7 Semana 8 Semana 9 Semana 10
SESION 1

SESION 2
Controles para administrar las recetas
x
x x
x x
x
x

SESION 3
Controles para administrar los inventarios
x x x

x x x

x x x

x x x

x x x

x x x

x x x
 SESION 4
Controles para administrar la analítica del costo

ENTREGABLES
Semana 11 Semana 12 Semana 13 Semana 14 Semana 15 Semana 16 Final

x x x

x x x

x x x

x x x

x x x

x x x

x x x
x x x

x x x

x x x

x x x

x x x

x
x
x
x
 VENTA DIARIA

PALTAFORMAS
FECHA COMEDOR ORDENA Y RECOJA DOMICILIO
SIN COMISION
TOTAL

12/1/2021 $5,000.0 $2,300.0 $2,760.0 $1,150.0 $11,210.0

12/2/2021 $4,700.0 $2,100.0 $2,520.0 $1,050.0 $10,370.0
12/3/2021 $4,900.0 $3,200.0 $3,840.0 $1,600.0 $13,540.0
12/4/2021 $5,600.0 $4,200.0 $5,040.0 $2,100.0 $16,940.0
12/5/2021 $7,800.0 $5,900.0 $7,080.0 $2,950.0 $23,730.0
12/6/2021 $12,000.0 $6,000.0 $7,200.0 $3,000.0 $28,200.0
12/7/2021 $10,300.0 $3,400.0 $4,080.0 $1,700.0 $19,480.0
12/8/2021 $5,200.0 $2,100.0 $2,520.0 $1,050.0 $10,870.0
12/9/2021 $4,300.0 $1,900.0 $2,280.0 $950.0 $9,430.0
12/10/2021 $13,000.0 $3,400.0 $4,080.0 $1,700.0 $22,180.0
12/11/2021 $12,800.0 $4,500.0 $5,400.0 $2,250.0 $24,950.0
12/12/2021 $10,400.0 $1,200.0 $1,440.0 $600.0 $13,640.0
12/13/2021 $3,400.0 $700.0 $840.0 $350.0 $5,290.0
12/14/2021 $2,300.0 $1,200.0 $1,440.0 $600.0 $5,540.0
12/15/2021 $5,600.0 $3,100.0 $3,720.0 $1,550.0 $13,970.0
TOTAL $107,300.0 $45,200.0 $54,240.0 $22,600.0 $229,340.0
 LISTA DE PRECIOS
PRECIOS
NOMBRE DEL INSUMO UNIDAD SEMANALES
1 ###
2 31
PROTEINAS
POLLO KG $105.0 $115.0 8.70%
CARNE DE RES KG $120.0 $123.0 2.44%
CARNE DE PUERCO KG $76.0 $80.0 5.00%
CAMARON KG $220.0 $220.0 0.00%
HUEVO PZA $2.0 $2.0 0.00%
QUESO AMERICANO PZA $1.5 $1.5 2.67%
PEPERONI KG $101.5 $103.0 1.46%
TOCINO KG $140.0 $145.0 3.45%
FRUTERIA
CEBOLLA KG $12.0 $14.0 14.29%
TOMATE KG $11.0 $10.0 -10.00%
PAPA KG $34.0 $25.0 -36.00%
BROCOLI KG $19.0 $21.0 9.52%
LIMON KG $27.0 $55.0 50.91%
LECHUGA KG $12.0 $14.0 14.29%
SECOS
SAL PAQ $15.0 $15.0 0.00%
PIMIENTA KG $100.0 $100.0 0.00%
OREGANO KG $120.0 $120.0 0.00%
ALBAHACA KG $150.0 $150.0 0.00%
AJO KG $50.0 $50.0 0.00%
PEREJIL KG $190.0 $190.0 0.00%
LEVADURA KG $106.6 $106.0 -0.57%
AZUCAR KG $25.0 $25.0 0.00%
ABARROTES
SOYA L $50.0 $50.0 0.00%
PAN BRIOCHE PZA $2.5 $2.5 0.00%
CATSUP KG $20.6 $20.6 0.05%
PASTA DE TOMATE KG $37.7 $37.7 0.00%
MAYONESA KG $75.7 $75.7 0.00%
HARINA KG $11.0 $11.0 0.00%
EMPANIZADOR KG $80.0 $80.0 0.00%
AGUA LITRO $1.5 $1.5 0.00%
PAPAS A LA FRANCESA KG $54.1 $60.0 9.87%
MOSTAZA KG $21.6 $21.6 0.00%
CHIPOTLES LATA $14.0 $14.0 0.00%
CREMERIA
QUESO KG $110.0 $110.0 0.00%
MARGARINA KG $15.9 $15.9 0.00%
CREMA L $47.0 $47.0 0.00%
QUESO CREMA PAQ $35.0 $35.0 0.00%
DESECHABLES
CONTENEDOR PZA $1.7 $1.9 10.53%
CAJA PIZZA PZA $1.8 $2.2 18.18%
PLATO PZA $1.0 $1.0 0.00%
RAMIKI PZA $1.2 $1.2 0.00%
VITAFIL KG $303.1 $303.1 0.00%
ALUMINIO KG $293.3 $293.3 0.00%
TAPAS PZA $1.2 $1.2 0.00%
SERVILLETAS PZA $0.2 $0.2 0.00%
TENEDORES PZA $0.5 $0.5 0.00%
VASO DE LITRO PZA $1.4 $1.4 0.00%
CUCHARAS PZA $0.5 $0.5 0.00%
BEBIDAS
REFRESCOS PZA $10.30 10.3 0.00%
TE PZA $7.00 7 0.00%
### $2,890.8 1.85% Indice de inflacion
o indice de variacion precios
e de inflacion
ice de variacion precios de compra
 MENÚ
PLATILLO PRECIO DE VENTA COSTO DE PRODUCCION % DE COSTO
ALIMENTOS
BUG BURGER $149.2 $47.7 32.00%
PIZZA PEPERONI $89.0 $30.3 34.00%
POLLO EN CREMA $94.0 $40.5 43.10%
BEBIDAS
COCA COLA $14.0 $10.3 73.57%
TE $20.0 $7.0 35.00%
LIMONADA $0.0 $0.0 0.00%
EXTRAS
ADEREZO $5.0 $1.5 29.1%
PURÉ DE PAPA $15.0 $3.3 21.9%
$386.2 $140.5
COSTO PROMEDIO al 28 de febrero 36.39%
costo promedio al 31 de enero 35.80%
indice de variacion 0.59%
 CONTROL DE RENDIMIENTOS DE PRODUCCION
RENDIMIENTO RENDIMIENTO DEL
PRODUCTO KG BRUTOS KG PRODUCIDOS DIFERENCIA
AUTORIZADO DIA
POLLO 2 1.6 70.0% 65.0% -5.0%
CAMARON 80 56 70.0% 62.0% -8.0%
CEBOLLA 8 7 90.0% 92.0% 2.0%
TOMATE 5 4.5 95.0% 97.0% 2.0%
PAPA 10 9 95.0% 90.0% -5.0%
BROCOLI 11 10 70.0% 72.0% 2.0%
LIMON 25 10 100.0% 100.0% 0.0%
LECHUGA 12 11 65.0% 67.0% 2.0%
153 109.1 82.00% 71.31% -10.69%
indice variacion de rendimientos
 CONTROL DE RENDIMIENTOS PRODUCTOS TERMINADOS
UNIDAD DE
PORCIONES PRODUCCION
PRODUCTO PRODUCCIO DIFERENCIA
PRODUCIDAS REAL
N
CARNE P/HAMBURGUESA 1,750.00 7.1 7.00 - 1.75
PURE DE PAPA 2,600.00 26 28.00 2.00
ADEREZO PIZZA 2,050.00 35 40.00 5.00
SALSA CHIPOTLE 2,850.00 24 20.00 - 4.00
SALSA PARA PIZZA 4,320.00 6 5.00 - 1.00
MASA PARA PIZZA 6,645.00 8 7.00 - 1.00

20,215.00 107.75 107.00 99.30% indice de produccion producto term

produccion producto terminado
 CONTROL DE RENDIMIENTOS PRODUCTOS TERMINADOS
DEL 14 AL 20 DE FEBRERO

DÍA FECHA TOTAL DE COMPRAS VENTA TOTAL %

Lunes 14 5,130.00 11,567.00 44.35%

Martes 15 3,456.00 11,234.00 30.76%

Miércoles 16 7,312.00 8,765.00 83.42%

Jueves 17 1,950.00 15,432.00 12.64%

Viernes 18 11,345.00 18,654.00 60.82%

Sábado 19 8,975.00 22,444.00 39.99%

Domingo 20 2,456.00 19,111.00 12.85%

total 40,624.00 107,207.00 37.89%

indice de compras sobre ventas 36.00%

varicion indice de compras sobre ventas 1.89%

 INDICE DE COMPRAS SOBRE VENTAS

PERIODO COMPRAS VENTA % DE COSTO

31 ene al 06 feb $32,311.0 $81,000.0 39.89%

7 feb al 13 feb $27,590.0 $75,000.0 36.79%

14 feb al 20 feb $31,000.0 $80,000.0 38.75%

21 feb al 27 feb $34,098.0 $78,000.0 43.72%

 INDICE DE COSTO POR DESPLAZAMIENTO DEL 21 AL 28 DE FEBRERO

COSTO DE PRECIO DE PORCENTAJE DE PORCENTAJE DE

UNIDADES VENDIDAS UTILIDAD POR
NOMBRE DEL PLATILLO PRODUCCION VENTA COSTO POR UTILIDAD POR
POR DÍA UNIDAD
UNITARIO UNITARIO PLATILLO PLATILLO

BUG BURGER 80 $39.0 $98.0 39.80% $59.00 60.20%

PIZZA PEPERONI 20 $37.0 $98.0 37.76% $61.00 62.24%

POLLO EN CREMA 67 $39.0 $98.0 39.80% $59.00 60.20%

COCA COLA 98 $42.0 $98.0 42.86% $56.00 57.14%

TE 19 $55.0 $150.0 36.67% $95.00 63.33%

CARNE HAMBURGUESA 7 $45.0 $98.0 45.92% $53.00 54.08%

ADEREZO 16 $40.0 $110.0 36.36% $70.00 63.64%

PURÉ DE PAPA 34 $56.0 $160.0 35.00% $104.00 65.00%

TOTAL
BRERO

COSTO POR
UNIDADES VENTA TOTAL % COSTO
VENDIDAS
$3,120.00 $7,840.00
$740.00 $1,960.00

$2,613.00 $6,566.00
$4,116.00 $9,604.00
39.48%
$1,045.00 $2,850.00

$315.00 $686.00

$640.00 $1,760.00
$1,904.00 $5,440.00

$14,493.00 $36,706.00

Diferencias
Merma
Rendimiento
Descuentos
Cortesías
Promociones*
Energéticos
 INDICE COSTO ANALITICO

% DE
INVENTARIO INVENTARIO % DE COSTO
PERIODO COMPRAS CONSUMIDO VENTA COSTO
INICIAL FINAL AUTORIZADO
REAL
41.33% 39.00%
7 feb al 13 feb $32,000.0 $15,000.0 $16,000.0 $31,000.0 $75,000.0
43.75% 39.00%
14 feb al 20 feb $16,000.0 $31,000.0 $12,000.0 $35,000.0 $80,000.0
39.74% 39.00%
21 feb al 27 feb $12,000.0 $35,000.0 $16,000.0 $31,000.0 $78,000.0
DIFERENCIA

2.33%

4.75%

0.74%
 FLUJO FINANCIERO DEL 21 AL 27 DE FEBRERO

VENTAS LUNES MARTES MIÉRCOLES JUEVES VIERNES SABADO DOMINGO TOTAL

COMEDOR $5,000.0 $4,700.0 $4,900.0 $5,600.0 $7,800.0 $12,000.0 $10,300.0 $50,300.0
ORDENA Y RECOJA $2,300.0 $3,100.0 $2,700.0 $3,300.0 $4,000.0 $5,900.0 $7,000.0 $28,300.0
DOMICILIO $3,600.0 $4,500.0 $3,200.0 $4,000.0 $5,600.0 $6,800.0 $8,000.0 $35,700.0
PALTAFORMAS SIN
$1,200.0 $900.0 $1,300.0 $2,000.0 $4,000.0 $5,000.0 $4,500.0 $18,900.0
COMISION

TOTAL $12,100.0 $13,200.0 $12,100.0 $14,900.0 $21,400.0 $29,700.0 $29,800.0 $133,200.0

COSTO
CARNICERIA $7,000.0 $11,000.0 $12,000.0
SAMS CLUB $3,000.0 $1,500.0
FRUTERIA $400.0 $600.0 $4,000.0
CREMERIA $2,000.0 $3,500.0
PANADERIA $500.0 $500.0 $500.0
TORTILLERIA $1,500.0 $800.0
PESCADERIA $2,000.0
DESECHABLES $600.0 $1,300.0
AGUA $300.0 $300.0 $300.0
ABARROTERA $1,100.0 $400.0

TOTAL $9,700.0 $7,000.0 $13,500.0 $5,600.0 $13,200.0 $6,100.0 $0.0 $55,100.0

41.37% indice costo pagado
39% Ideal
2.37% Arriba
 INDICE COSTO ANALITICO

% DE
INVENTARIO INVENTARIO % DE COSTO
PERIODO COMPRAS CONSUMIDO VENTA COSTO
INICIAL FINAL AUTORIZADO
REAL
41.33% 39.00%
7 feb al 13 feb $32,000.0 $15,000.0 $16,000.0 $31,000.0 $75,000.0
43.75% 39.00%
14 feb al 20 feb $16,000.0 $31,000.0 $12,000.0 $35,000.0 $80,000.0
39.74% 39.00%
21 feb al 27 feb $12,000.0 $35,000.0 $16,000.0 $31,000.0 $78,000.0
DIFERENCIA

2.33%

4.75%

0.74%