INVERSION Y FINANCIAMIENTO

CAPITAL
DESCRIPCIN INVERSIN PRESTAMO PROPIO
ACTIVO FIJO

Terreno S/.121,500.00 S/.121,500.00

Construccin S/.135,000.00 S/.90,000.00 S/.45,000.00

Equipo S/.21,845.00 S/.21,845.00
Activos de operacin S/.8,623.00 S/.8,623.00
Mobiliario S/.10,603.00 S/.10,603.00

Subtotal S/.297,571.00 S/.90,000.00 S/.207,571.00

Gastos preliminares S/.2,000.00 S/.2,000.00
Gastos de constitucin S/.2,000.00 S/.2,000.00
Subtotal S/.4,000.00 S/.4,000.00

TOTAL S/.301,571.00 S/.90,000.00 S/.211,571.00

CAPITAL DE TRABAJO S/.27,000.00

TOTAL INVERSION + CAP TRABAJO S/.328,571.00

DEPRECIACIN

%
DESCRIPCIN INVERSIN DEPRECIACIN DEPRECIACIN

Terreno S/.121,500.00 3% S/.3,645.00

Construccin S/.135,000.00 10% S/.13,500.00

Equipo S/.21,845.00 10% S/.2,184.50
Activos de operacin S/.8,623.00 10% S/.862.30
Mobiliario S/.10,603.00 10% S/.1,060.30
Intangibles S/.4,000.00 10% S/.400.00
TOTAL S/.21,652.10

PAGO DE PRSTAMO

35.700% Tasa de Inters Anual Monto 90,000.00

N= 3

Periodos Inicial Inters Amort Cuota Final

 0 90,000.00

1 90,000.00 32,130.00 21,436.49 53,566.49 68,563.51

2 68,563.51 24,477.17 29,089.31 53,566.49 39,474.20

3 39,474.20 14,092.29 39,474.20 53,566.49 -

- 90,000.00 160,699.46 -90,000.00

COSTOS
Costo
Valor de CV CV Total Costo Ventas
PLATO Precio UN Variable
Venta Directo Indirecto CV Variable Anuales
Anual
Ceviche de pescado S/. 15.00 S/. 12.71 S/. 4.33 S/. 0.30 S/. 4.63 200 S/. 926.00 S/. 2,542.37 S/. 36,000.00
Ceviche de Conchas Negras S/. 16.00 S/. 13.56 S/. 5.22 S/. 0.30 S/. 5.52 200 S/. 1,104.00 S/. 2,711.86 S/. 38,400.00
Ceviche Mixto S/. 17.00 S/. 14.41 S/. 6.13 S/. 0.30 S/. 6.43 200 S/. 1,286.00 S/. 2,881.36 S/. 40,800.00
Tiradito S/. 25.00 S/. 21.19 S/. 10.27 S/. 0.30 S/. 10.57 50 S/. 528.50 S/. 1,059.32 S/. 15,000.00
Leche de Tigre S/. 10.00 S/. 8.47 S/. 1.94 S/. 0.30 S/. 2.24 200 S/. 448.00 S/. 1,694.92 S/. 24,000.00
Sudado S/. 22.00 S/. 18.64 S/. 4.78 S/. 0.30 S/. 5.08 100 S/. 508.00 S/. 1,864.41 S/. 26,400.00
Chupe de Camarones S/. 20.00 S/. 16.95 S/. 5.44 S/. 0.30 S/. 5.74 50 S/. 287.00 S/. 847.46 S/. 12,000.00
Chicharrn de pescado S/. 20.00 S/. 16.95 S/. 4.20 S/. 0.30 S/. 4.50 200 S/. 900.00 S/. 3,389.83 S/. 48,000.00
Chicharrn mixto S/. 19.00 S/. 16.10 S/. 3.90 S/. 0.30 S/. 4.20 200 S/. 840.00 S/. 3,220.34 S/. 45,600.00
Parihuela S/. 24.00 S/. 20.34 S/. 10.50 S/. 0.30 S/. 10.80 200 S/. 2,160.00 S/. 4,067.80 S/. 57,600.00
Chicharrn de Pollo S/. 17.00 S/. 14.41 S/. 4.00 S/. 0.30 S/. 4.30 200 S/. 860.00 S/. 2,881.36 S/. 40,800.00
Arroz con Mariscos S/. 20.00 S/. 16.95 S/. 7.00 S/. 0.30 S/. 7.30 200 S/. 1,460.00 S/. 3,389.83 S/. 48,000.00
Chaufa de Mariscos S/. 22.00 S/. 18.64 S/. 9.00 S/. 0.30 S/. 9.30 200 S/. 1,860.00 S/. 3,728.81 S/. 52,800.00
Chicha morada S/. 5.00 S/. 4.24 S/. 2.00 S/. 0.30 S/. 2.30 400 S/. 920.00 S/. 1,694.92 S/. 24,000.00
Limonada Frozen S/. 7.00 S/. 5.93 S/. 2.80 S/. 0.30 S/. 3.10 100 S/. 310.00 S/. 593.22 S/. 8,400.00
Agua Mineral 1/2 Litro S/. 2.00 S/. 1.69 S/. 5.93 S/. 0.30 S/. 6.23 400 S/. 2,492.00 S/. 677.97 S/. 9,600.00
Gaseosa Litro S/. 4.00 S/. 3.39 S/. 2.00 S/. 0.30 S/. 2.30 200 S/. 460.00 S/. 677.97 S/. 9,600.00
Gaseosa 1/2 lt S/. 2.50 S/. 2.12 S/. 1.50 S/. 0.30 S/. 1.80 200 S/. 360.00 S/. 423.73 S/. 6,000.00
Cerveza Rubia S/. 5.00 S/. 4.24 S/. 3.00 S/. 0.30 S/. 3.30 200 S/. 660.00 S/. 847.46 S/. 12,000.00
Cerveza Negra S/. 7.00 S/. 5.93 S/. 5.00 S/. 0.30 S/. 5.30 200 S/. 1,060.00 S/. 1,186.44 S/. 16,800.00
TOTAL S/. 19,429.50 S/. 40,381.36 S/. 571,800.00

Gastos de Explotacion MENSUAL ANUAL

Gas, Combustible S/. 1,300.00 S/. 15,600.00
Energia y Agua S/. 1,200.00 S/. 14,400.00
Mantenimiento y Limpieza S/. 500.00 S/. 6,000.00
Sub Total S/. 3,000.00 S/. 36,000.00
Gastos Administrativos
Alquiler S/. - S/. -
Telfono, Cable e Internet S/. 200.00 S/. 2,400.00
tiles de Escritorio e Imprenta S/. 50.00 S/. 600.00
Otros S/. 100.00 S/. 1,200.00
Sub Total S/. 350.00 S/. 4,200.00
Gastos Comerciales
Publicidad S/. 200.00 S/. 2,400.00
Sub Total S/. 200.00 S/. 2,400.00
Gastos Financieros
Intereses S/. - S/. -
Sub Total S/. - S/. -
Depreciacin S/. 1,804.33 S/. 21,652.00
TOTAL S/. 5,354.33 S/. 64,252.00
REA PERSONAL REMUNERACIN BENEFICIOS SOCIALES
TOTAL
OPERACIN Cocinero 1 S/. 1,000.00 S/. 90.00 S/. 1,090.00
OPERACIN Cocinero 2 S/. 1,000.00 S/. 90.00 S/. 1,090.00
OPERACIN Ayudante de Cocina S/. 850.00 S/. 76.50 S/. 926.50
OPERACIN Ayudante de Cocina S/. 850.00 S/. 76.50 S/. 926.50
SubTotal S/. 3,700.00 S/. 333.00 S/. 4,033.00
ATENCIN Mozo S/. 650.00 S/. 58.50 S/. 708.50
ATENCIN Mozo S/. 650.00 S/. 58.50 S/. 708.50
ATENCIN Delivery S/. 400.00 S/. 36.00 S/. 436.00
ATENCIN Cajero S/. 850.00 S/. 76.50 S/. 926.50
SubTotal S/. 2,550.00 S/. 229.50 S/. 2,779.50
ADMINISTRACIN Administrador S/. 1,200.00 S/. 108.00 S/. 1,308.00
SubTotal S/. 1,200.00 S/. 108.00 S/. 1,308.00

FLUJO DE CAJA
0 1 2 3 4 5
DETALLE 2017 2018 2019 2020 2021 2022
Ingreso por ventas S/. 571,800.00 S/. 628,980.00 S/. 691,878.00 S/. 761,065.80 S/. 837,172.38
(-) Costos Variables S/. -40,381.36 S/. -44,419.49 S/. -48,861.44 S/. -53,747.58 S/. -59,122.34
(-) Costos Fijos S/. -50,720.50 S/. -50,720.50 S/. -50,720.50 S/. -50,720.50 S/. -50,720.50
(-) Depreciacin S/. -21,652.00 S/. -21,652.00 S/. -21,652.00 S/. -21,652.00 S/. -21,652.00
UAI S/. 459,046.14 S/. 512,188.01 S/. 570,644.06 S/. 634,945.72 S/. 705,677.54
(-) Impuesto S/. 135,418.61 S/. 151,095.46 S/. 168,340.00 S/. 187,308.99 S/. 208,174.87
Utilidad Neta S/. 594,464.76 S/. 663,283.47 S/. 738,984.06 S/. 822,254.70 S/. 913,852.41
Depreciacin S/. 21,652.00 S/. 21,652.00 S/. 21,652.00 S/. 21,652.00 S/. 21,652.00
Flujo de Caja Operativo S/. 616,116.76 S/. 684,935.47 S/. 760,636.06 S/. 843,906.70 S/. 935,504.41
Inversin Inicial S/. -301,571.00
Capital de Trabajo S/. -27,000.00
Flujo de Caja de Inversiones S/. -328,571.00 S/. - S/. - S/. - S/. - S/. -
Flujo de Caja Econmico S/. -328,571.00 S/. 616,116.76 S/. 684,935.47 S/. 760,636.06 S/. 843,906.70 S/. 935,504.41
Aporte Propio S/. 238,571.00
Prstamo S/. 90,000.00
Amortizacin S/. -21,436.49 S/. -29,089.31 S/. -14,092.29
Inters S/. -32,130.00 S/. -24,477.17 S/. -39,474.20
Flujo de Caja de Financiamiento S/. 328,571.00 S/. -53,566.49 S/. -53,566.49 S/. -53,566.49 S/. - S/. -
Flujo de Caja Financiero S/. - S/. 562,550.27 S/. 631,368.98 S/. 707,069.57 S/. 843,906.70 S/. 935,504.41

PUNTO DE EQUILIBRIO

PUNTO DE EQUILIBRIO

AO 1 AO 2 AO 3 AO 4 AO 5
INGRESO POR VENTAS 571,800.00 100% 628,980.00 100% 691,878.00 100% 761,065.80 100% 837,172.38 100%
COSTO VARIABLE -40,381.36 -7% -44,419.49 -7% -48,861.44 -7% -53,747.58 -7% -59,122.34 -7%
MARGEN DE CONTRIBUCIN 531,418.64 93% 584,560.51 93% 643,016.56 93% 707,318.22 93% 778,050.04 93%
COSTO FIJO -72,372.50 -72,372.50 -72,372.50 -72,372.50 -72,372.50

P Equilibrio Contable 77,872 77872 77,871.93 77,871.93 77,871.93

Depreciacin 21,652.00 21,652.00 21,652.00 21,652.00 21,652.00

Amortizacin 21,436.49 24,477.17 39,474.20
P Equilibrio Financiero 77,640 80,912 97,048 54,575 54,575