INVERSIN

TEM DESCRIPCION CANTIDAD VALOR UNITARIO S/.

1 COCINA DE 04 HORNILLAS 1 800 800
2 PLANCHA 1 600 600
3 HORNO 1 600 600
4 MESAS DE TRABAJO ACERO INOX 2 600 1,200
5 LAVADERO DE 01 FOSA 1 200 200
6 LAVADERO DE 02 FOSAS 1 250 250
7 CARPINTERIA METALICA (REPISAS, CAMPANA, ETC) 1 2,000 2,000
8 TRAMPAS DE GRASA 2 250 500
9 UTENSILIOS, OLLAS Y ARTICULOS DE COCINA 1 2,000 2,000
10 INSTALACION GAS NATURAL 1 2,800 2,800
11 EQUIPOS PARA OFICINA (PC,UTILES) 1 1,500 1,500
12 EQUIPOS DE SEGURIDAD (EXTINTORES, SEALIZACIONES) 1 1,000 1,000
13 ASESORAMIENTO PROFESIONAL 1 7,800 7,800
14 REMODELACION DEL LOCAL 1 55,000 55,000
15 MOBILIARIO PARA EL LOCAL (MESAS Y SILLAS) 1 8,000 8,000
16 MENAJE 1 4,000 4,000
17 DECORACION 1 2,000 2,000
18 ALQUILER DE LOCAL (24 MESES) 24 4,000 96,000
19 CAPITAL DE TRABAJO (3 MES) 3 38,269 114,807
20 PUBLICIDAD (LANZAMIENTO) 1 500 500
21 LICENCIAMIENTO 1 4,000 4,000
TOTAL EN DOLARES S/. 301,557.00

ESTRUCTURA DE FINANCIAMIENTO
(en US$)
DESCRIPCION % S/.
Aporte de Accionistas 50% 150,779
Apalancamiento Largo Plazo 50% 150,779
 GASTOS ADMINISTRATIVOS

MES
GASTOS DE ADMINISTRACION MONEDA CANTIDAD GASTO MENSUAL
1 2 3 4 5 6 7 8
GERENTE S/. 1 S/. 4,000.00 S/. 4,000.00 S/. 4,000.00 S/. 4,000.00 S/. 4,000.00 S/. 4,000.00 S/. 4,000.00 S/. 4,000.00 S/. 4,000.00
COCINETO PRINCIPAL 01 S/. 1 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00
AYUDANTES DE COCINA 02 S/. 2 S/. 1,000.00 S/. 2,000.00 S/. 2,000.00 S/. 2,000.00 S/. 2,000.00 S/. 2,000.00 S/. 2,000.00 S/. 2,000.00 S/. 2,000.00
PERSONAL DE SALON 03 S/. 3 S/. 850.00 S/. 2,550.00 S/. 2,550.00 S/. 2,550.00 S/. 2,550.00 S/. 2,550.00 S/. 2,550.00 S/. 2,550.00 S/. 2,550.00
SECRETARIA/RECEPCIONISTA S/. S/. 750.00 S/. 750.00 S/. 750.00 S/. 750.00 S/. 750.00 S/. 750.00 S/. 750.00 S/. 750.00 S/. 750.00
VIGILANCIA S/. S/. 750.00 S/. 750.00 S/. 750.00 S/. 750.00 S/. 750.00 S/. 750.00 S/. 750.00 S/. 750.00 S/. 750.00
TOTAL PERSONAL S/. S/. 9,850.00
GRATIFICACIONES (1/6)
VACACIONES (1/12)
CONTRIBUCIONES SOCI.
% 0.34 S/. 3,349.00 S/. 3,349.00 S/. 3,349.00 S/. 3,349.00 S/. 3,349.00 S/. 3,349.00 S/. 3,349.00 S/. 3,349.00 S/. 3,349.00
INDEMNIZACIONES (AFP)
SEGURO DE SALUD
COM.TIEMPO SERVICIOS
LUZ, AGUA,TELEFONO S/. S/. 250.00 S/. 250.00 S/. 250.00 S/. 250.00 S/. 250.00 S/. 250.00 S/. 250.00 S/. 250.00 S/. 250.00
CONEXION INTERNET S/. S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00
GAS NATURAL S/. S/. 120.00 S/. 120.00 S/. 120.00 S/. 120.00 S/. 120.00 S/. 120.00 S/. 120.00 S/. 120.00 S/. 120.00
GASTOS DE INSUMOS S/. 25 S/. 810.00 S/. 20,250.00 S/. 20,250.00 S/. 20,250.00 S/. 20,250.00 S/. 20,250.00 S/. 20,250.00 S/. 20,250.00 S/. 20,250.00
MATERIAL DE OFICINA S/. S/. 150.00 S/. 150.00 S/. 150.00 S/. 150.00 S/. 150.00 S/. 150.00 S/. 150.00 S/. 150.00 S/. 150.00
ALQUILER LOCAL S/. 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
ARBITRIOS S/. S/. 500.00 S/. 500.00 S/. 500.00 S/. 500.00 S/. 500.00 S/. 500.00 S/. 500.00 S/. 500.00 S/. 500.00
ASES.LEGAL S/. S/. 500.00 S/. 500.00 S/. 500.00 S/. 500.00 S/. 500.00 S/. 500.00 S/. 500.00 S/. 500.00 S/. 500.00
ASES.CONTABLE S/. S/. 500.00 S/. 500.00 S/. 500.00 S/. 500.00 S/. 500.00 S/. 500.00 S/. 500.00 S/. 500.00 S/. 500.00
TOTAL GASTOS ADMINISTRACION S/. S/. 38,269.00 S/. 38,269.00 S/. 38,269.00 S/. 38,269.00 S/. 38,269.00 S/. 38,269.00 S/. 38,269.00 S/. 38,269.00
S

9 10 11 12 TOTAL ANUAL
S/. 4,000.00 S/. 4,000.00 S/. 4,000.00 S/. 4,000.00 S/. 48,000.00
S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 2,500.00 S/. 30,000.00
S/. 2,000.00 S/. 2,000.00 S/. 2,000.00 S/. 2,000.00 S/. 24,000.00
S/. 2,550.00 S/. 2,550.00 S/. 2,550.00 S/. 2,550.00 S/. 30,600.00
S/. 750.00 S/. 750.00 S/. 750.00 S/. 750.00 S/. 9,000.00
S/. 750.00 S/. 750.00 S/. 750.00 S/. 750.00 S/. 9,000.00

S/. 3,349.00 S/. 3,349.00 S/. 3,349.00 S/. 3,349.00 S/. 40,188.00

S/. 250.00 S/. 250.00 S/. 250.00 S/. 250.00 S/. 3,000.00
S/. 100.00 S/. 100.00 S/. 100.00 S/. 100.00 S/. 1,200.00
S/. 120.00 S/. 120.00 S/. 120.00 S/. 120.00 S/. 1,440.00
S/. 20,250.00 S/. 20,250.00 S/. 20,250.00 S/. 20,250.00 S/. 243,000.00 gastto variable
S/. 150.00 S/. 150.00 S/. 150.00 S/. 150.00 S/. 1,800.00
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 tiket promedio * numero de clientes que se espera tener en 30 dias= Monto proyectado de ingresos
S/. 500.00 S/. 500.00 S/. 500.00 S/. 500.00 S/. 6,000.00 El gasto de insumos ser el 30% de ingresos de cada mes. Este aproximado es elevado, el porcentaje suele ser menor.
S/. 500.00 S/. 500.00 S/. 500.00 S/. 500.00 S/. 6,000.00
S/. 500.00 S/. 500.00 S/. 500.00 S/. 500.00 S/. 6,000.00
S/. 38,269.00 S/. 38,269.00 S/. 38,269.00 S/. 38,269.00 S/. 459,228.00

comensales ticket prome ingreso ingreso bruto

60 30 1800 45000
insumos gastos admins utilidad
13500 31500 -79,480.10 110,980.10
 CUADRO DE ESTIMACION DE RECUPERACION DE INVERSIO

CLIENTES TICKET INGRESO INGRESO INSUMOS

DIARIOS PROMEDIO DIARIO MENSUAL DIARIOS
90 S/. 30.00 S/. 2,700.00 S/. 67,500.00 S/. 810.00
25 DIAS UTILES

AFORO 35 PERSONAS, 02 VUELTAS AL SALON, TARDE - NOCHE, ADICIONALE

RESTAURANTE :
DE S/.28.00 NUEVOS SOLES C/U.
ECUPERACION DE INVERSION

GASTOS
INSUMOS
ADMINISTRATIVOS UTILIDAD MENSUAL
MENSUALES
MENSUALES
S/. 20,250.00 S/. 38,269.00 S/. 8,981.00
25 DIAS UTILES

INVERSION TIEMPO DE RECUPERACION (MESES)

S/. 301,557.00 33.58

ARDE - NOCHE, ADICIONALES 20 CLIENTES POR DELIVERY, CON UN TICKET PROMEDIO

 CAPITAL DE TRABAJO
GASTOS MENSUAL POR 03 MESES

GASTOS ADMINISTRACION 38,269.00 114,807.00

TOTAL GASTOS S/. 38,269.00

 PRESUPUESTO DE VENTAS
PROYECCION DE VENTAS MESES
Tasa de
Crecimiento TOAL
AO 1 1 2 3 4 5 6 7 8 9 10 11 12
ANNUAL
CARRERA # Alumnos 20% 20 24 29 35 41 50 60 72 86 103 124 149 149
100 US$/Alumno 2,000 2,400 2,880 3,456 4,147 4,977 5,972 7,166 8,600 10,320 12,383 14,860 79,161
TOTAL ALUMNOS 20 24 29 35 41 50 60 72 86 103 124 149 149
TOTAL INGRESOS US$ 2,000 2,400 2,880 3,456 4,147 4,977 5,972 7,166 8,600 10,320 12,383 14,860 79,161

PRESUPUESTO DE VENTAS
PROYECCION DE VENTAS Crecimiento AOS
annual 1 2 3 4 5
CARRERA # Alumnos 25% 149 186 232 290 363
100 US$/Mes 79,161 222,903 278,628 348,285 435,356
TOTAL ALUMNOS 149 186 232 290 363
TOTAL INGRESOS US$ 79,161 222,903 278,628 348,285 435,356
 SERVICIO DE LA DEUDA
CONDICIONES
ANUAL MENSUAL
CAPITAL 150,779
TASA INTERS 13.00% 1.08%
PLAZO 5 60 54

AMORTIZACION INTERES CUOTA SALDO AMORTIZACION INTERES CUOTA SALDO

1 - 1,633 1,633 150,779 31 2,680 1,023 3,703 91,726
2 - 1,633 1,633 150,779 32 2,709 994 3,703 89,017
3 - 1,633 1,633 150,779 33 2,738 964 3,703 86,279
4 - 1,633 1,633 150,779 34 2,768 935 3,703 83,511
5 - 1,633 1,633 150,779 35 2,798 905 3,703 80,713
6 - 1,633 1,633 150,779 36 2,828 874 3,703 77,884
7 2,069 1,633 3,703 148,709 37 2,859 844 3,703 75,025
8 2,092 1,611 3,703 146,617 38 2,890 813 3,703 72,135
9 2,114 1,588 3,703 144,503 39 2,921 781 3,703 69,214
10 2,137 1,565 3,703 142,366 40 2,953 750 3,703 66,261
11 2,160 1,542 3,703 140,205 41 2,985 718 3,703 63,276
12 2,184 1,519 3,703 138,021 42 3,017 685 3,703 60,259
13 2,208 1,495 3,703 135,814 43 3,050 653 3,703 57,209
14 2,231 1,471 3,703 133,582 44 3,083 620 3,703 54,126
15 2,256 1,447 3,703 131,327 45 3,116 586 3,703 51,010
16 2,280 1,423 3,703 129,047 46 3,150 553 3,703 47,859
17 2,305 1,398 3,703 126,742 47 3,184 518 3,703 44,675
18 2,330 1,373 3,703 124,412 48 3,219 484 3,703 41,456
19 2,355 1,348 3,703 122,057 49 3,254 449 3,703 38,203
20 2,380 1,322 3,703 119,677 50 3,289 414 3,703 34,914
21 2,406 1,296 3,703 117,270 51 3,325 378 3,703 31,589
22 2,432 1,270 3,703 114,838 52 3,361 342 3,703 28,229
23 2,459 1,244 3,703 112,379 53 3,397 306 3,703 24,832
24 2,485 1,217 3,703 109,894 54 3,434 269 3,703 21,398
25 2,512 1,191 3,703 107,382 55 3,471 232 3,703 17,927
26 2,539 1,163 3,703 104,842 56 3,509 194 3,703 14,418
27 2,567 1,136 3,703 102,275 57 3,547 156 3,703 10,872
28 2,595 1,108 3,703 99,681 58 3,585 118 3,703 7,287
29 2,623 1,080 3,703 97,058 59 3,624 79 3,703 3,663
30 2,651 1,051 3,703 94,406 60 3,663 40 3,703 -

PRESUPUESTO DE SERVICIO DE DEUDA

SERVICIO DE DEUDA 0 1 2 3 4 5
Principal 150,779
Interes (19,260) (16,306) (12,424) (8,005) (2,977)
Amortizacin (12,757) (28,127) (32,010) (36,428) (41,456)
Servicio de Deuda US$ 150,779 (32,017) (44,433) (44,433) (44,433) (44,433)
 DEPRECIACION

PERIOD DE TASA DEPREC.

DEPRECIACIN DEPR.ANUAL VALOR LIBROS ANNUAL
ACTIVOS
COCINA DE 04 HORNILLAS 5 20% 800 160
PLANCHA 5 20% 600 120
HORNO 5 20% 600 120
MESAS DE TRABAJO ACERO INOX 5 20% 1,200 240
LAVADERO DE 01 FOSA 5 20% 200 40
LAVADERO DE 02 FOSAS 5 20% 250 50

PRESUPUESTO DE DEPRECIACION
EQUIPO E INMUEBLES AOS
1 2 3 4 5

COCINA DE 04 HORNILLAS 160 160 160 160 160

PLANCHA 120 120 120 120 120
HORNO 120 120 120 120 120
MESAS DE TRABAJO ACERO INOX 240 240 240 240 240
LAVADERO DE 01 FOSA 40 40 40 40 40
LAVADERO DE 02 FOSAS 50 50 50 50 50
TOTAL DEPRECIACION ANNUAL US$ 730 730 730 730 730
 ESTADO DE GANANCIAS Y PERDIDAS
AOS
1 2 3 4 5

Ventas netas 79,161 222,903 278,628 348,285 435,356

Carrera 79,161 222,903 278,628 348,285 435,356
Total de ingresos brutos 79,161 222,903 278,628 348,285 435,356

Costo de ventas

Utilidad Bruta 79,161 222,903 278,628 348,285 435,356

Gastos de administracion - - #REF! - -

Utilidad de Operacion 79,161 222,903 #REF! 348,285 435,356

Gastos financieros 19,260 16,306 12,424 8,005 2,977

Depreciacin 730 730 730 730 730

Utilidad antes de Participaciones e Impuesto a la

59,171 205,867 #REF! 339,550 431,650
Renta

Participacion de trabajadores 8% 4,734 16,469 #REF! 27,164 34,532

Impuesto a la renta 30% 16,331 56,819 #REF! 93,716 119,135

Resultado antes de Partidas Extraordinarias 38,106 132,578 #REF! 218,670 277,982

Utilidad Neta del ao US$ 38,106 132,578 #REF! 218,670 277,982

Ojo: Las 2 matrculas de S/.180 8,359 10,449 13,061 16,326 20,407

no estan consideradas: 46,465 143,027 #REF! 234,996 298,390
 FLUJO DE CAJA
FLUJO DE INVERSION 0 1 2 3 4 5
Cocinas 2 hornillas 800
Cocinas 4 hornillas 600
Planchas freidoras 600
Hornos 1,200
Mesas de trabajo acero inox 200
Lavaderos 250
Carpintera metlica (repisas, armarios,campanas extract.) 2,000
Trampas de grasa 500
Utensilios,ollas, colgadores 2,000
Instalacin/tanque GLP 2,800
Equipos PC/articulos de oficina 1,500
Equipos de seguridad (extintores, luces,etc) 1,000
Asesoramiento/Trmites/Licencias 7,800
Remodelacin del local 55,000
19 38,269
20 500
TOTAL INVERSION US$ (115,019) - - - - -

FLUJO DE OPERACIONES 0 1 2 3 4 5
Ventas netas 79,161 222,903 278,628 348,285 435,356
Carrera 79,161 222,903 278,628 348,285 435,356
Total de ingresos brutos 79,161 222,903 278,628 348,285 435,356

Costo de ventas

Utilidad Bruta 79,161 222,903 278,628 348,285 435,356

Gastos de administracion - - #REF! - -
Depreciacin 730 730 730 730 730
Utilidad de Operacion 78,431 222,173 #REF! 347,555 434,626
Gastos financieros 19,260 16,306 12,424 8,005 2,977
Utilidad antes de Participaciones e Impuesto a la Renta 59,171 205,867 #REF! 339,550 431,650
Participacion de trabajadores 4,734 16,469 #REF! 27,164 34,532
Impuesto a la renta 16,331 56,819 #REF! 93,716 119,135
Utilidad Neta 38,106 132,578 #REF! 218,670 277,982
(+) Depreciacion 730 730 730 730 730
TOTAL FLUJO DE OPERACIONES 38,836 133,308 #REF! 219,400 278,712
TOTAL FLUJO ECONOMICO US$ (115,019) 38,836 133,308 #REF! 219,400 278,712

FLUJO DE CAJA DE SERVICIO DE DEUDA 0 1 2 3 4 5

Principal 150,779
Amortizacin - (12,757) (28,127) (32,010) (36,428) (41,456)
SERVICIO DE DEUDA US$ 150,779 (12,757) (28,127) (32,010) (36,428) (41,456)

FLUJO FINANCIERO US$ 0 1 2 3 4 5

TOTAL FLUJO FINANCIERO US$ 35,760 26,079 105,181 #REF! 182,972 237,256

Resumen de escenario
ESPERADO PESIMISTA OPTIMISTA
Cantidad Alumnos 20 10 30
Crecimiento de Ventas (1ER AO) 20% 5% 30%
Crecimiento de Ventas (a partir 2do ao) 25% 15% 50%
Mensualidad 100.00 80.00 110.00
VAN ECONOMICO
Esperado

20
0.2
0.25
100

Page 13
Pesimista

10
0.05
0.15
80

Page 14
Optimista

30
0.3
0.5
110

Page 15