Costos fijos Mensuales

Descripcion S./
Alquiler de Local S/. 6,000.00
Agua S/. 400.00
Luz S/. 300.00
Internet Cable y telefonia S/. 220.00
Mantenimiento del Local S/. 2,000.00
Mantenimiento de MaquinS/. 2,500.00
Carbon S/. 600.00
Materiales de Limpieza S/. 3,555.00
Insumos S/. 260.00
Total S/. 15,835.00
Bolsa de 5 de carbon 50
valor x kl 10
Se utiliza x dikl 2
 INSUMOS LAS OPERACIONES DIARIAMENTE INSUMOS LAS OPERA

PRODUCTOS CANTIDAD PRECIO S/. TOTAL S/. PRODUCTOS

1 Pollo entero 1900 S/. 5.00 S/. 9.50 1 Pollo entero
Romero molido 0.6 S/. 2.00 S/. 0.00 Romero molido
Sal de cocina 12 S/. 1.00 S/. 0.01 Sal de cocina
Comino 0.4 S/. 1.00 S/. 0.00 Comino
Sillao 0.5 S/. 2.00 S/. 0.00 Sillao
Pimienta molida 0.5 S/. 2.30 S/. 0.00 Pimienta molida
Cerveza blanca 110 S/. 4.00 S/. 0.44 Cerveza blanca
Vinagre blanco 9 S/. 1.00 S/. 0.01 Vinagre blanco
Aj panca molido 0.6 S/. 2.00 S/. 0.00 Aj panca molido
Limn 320 S/. 2.00 S/. 0.64 Limn
Ajo en pasta 8 S/. 1.00 S/. 0.01 Ajo en pasta
Papas 1000 S/. 3.00 S/. 3.00 Papas
Lechugas 250 S/. 2.00 S/. 0.50 Lechugas
Tomates 150 S/. 2.00 S/. 0.30 Tomates
Pepinillos 200 S/. 1.00 S/. 0.20 Pepinillos
Rabanitos 30 S/. 2.50 S/. 0.08 Rabanitos
Zanahorias frescas 80 S/. 2.00 S/. 0.16 Zanahorias frescas
Aceite 300 S/. 4.00 S/. 1.20 Aceite
Mayonesa 4 S/. 0.11 S/. 0.00 Mayonesa
Ktchup 4 S/. 0.07 S/. 0.00 Ktchup
Mostaza 4 S/. 0.07 S/. 0.00 Mostaza
Aji 4 S/. 0.08 S/. 0.00 Aji
TOTAL S/. 16.05 TOTAL

Costos Variables

SERVICIO PRECIO
Insumos de operaciones dia S/. 16.05
Insumos de operaciones MeS/. 492.97
Comisiones S/. 230.00
 INSUMOS LAS OPERACIONES MENSUALMENTE

PRODUCTOS CANTIDAD PRECIO S/. TOTAL S/.

Pollo entero 57000 S/. 5.00 S/. 285.00
omero molido 18 S/. 4.00 S/. 0.07
al de cocina 360 S/. 1.00 S/. 0.36
omino 12 S/. 1.00 S/. 0.01
illao 15 S/. 2.00 S/. 0.03
imienta molida 15 S/. 4.20 S/. 0.06
erveza blanca 3300 S/. 4.00 S/. 13.20
inagre blanco 270 S/. 1.00 S/. 0.27
j panca molido 18 S/. 2.00 S/. 0.04
imn 9600 S/. 2.00 S/. 19.20
jo en pasta 240 S/. 1.00 S/. 0.24
apas 30000 S/. 3.00 S/. 90.00
echugas 7500 S/. 2.00 S/. 15.00
omates 4500 S/. 2.00 S/. 9.00
epinillos 6000 S/. 1.00 S/. 6.00
abanitos 900 S/. 2.50 S/. 2.25
anahorias frescas 2400 S/. 3.00 S/. 7.20
ceite 9000 S/. 5.00 S/. 45.00
120 S/. 0.11 S/. 0.01
tchup 120 S/. 0.07 S/. 0.01
Mostaza 120 S/. 0.07 S/. 0.01
ji 120 S/. 0.08 S/. 0.01
TOTAL S/. 492.97
PUNTO DE EQUILIBRIO EN MONETARIA

Costos Fijos S/. 15,835.00

Costos Variables u. S/. 16.05
Precio de Venta U. S/. 49.80

P.E = S/. 15,835.00

S/. 1.00 - S/. 16.05
S/. 49.80
P.E = S/. 23,365.62

PUNTO DE EQUILIBRIO EN UNIDADES

Costos Fijos S/. 15,835.00

Costos Variables u. S/. 16.05
Precio de Venta U. S/. 49.80

P.E = 15,835.00
49.80 - 16.05

P.E = 469
 Jan-17 Feb-17

Ventas 7800 7800

Costo de Ventas 3500 3500
UTILIDAD BRUTA 11300 11300
Gastos Administrativos -3200 -3200
Gasto de Ventas -2000 -2000
UTILIDAD OPERATIVA 6100 6100
Ingresos financieros -2318.00 -2318.00
Gastos financieros -3400 -3400
Otros ingresos de gestin 382.00 382.00
Otros gastos de gestin
UTILIDAD ANTES DE PARTICIPACIONES 382.00 382.00
Participaciones
UTILIDAD ANTES DE I.R 382.00 382.00
Impuesto a la Renta
UTILIDAD NETA 382.00 382.00
 ESTADOS FINANCIEROS PROYECTAD

Mar-17 Apr-17 May-17 Jun-17 Jul-17 Aug-17

7800 7800 7800 7800 7800 7800

3500 3500 3500 3500 3500 3500
11300 11300 11300 11300 11300 11300
-3200 -3200 -3200 -3200 -3200 -3200
-2000 -2000 -2000 -2000 -2000 -2000
6100 6100 6100 6100 6100 6100
-2318.00 -2318.00 -2318.00 -2318.00 -2318.00 -2318.00
-3400 -3400 -3400 -3400 -3400 -3400
382.00 382.00 382.00 382.00 382.00 382.00

382.00 382.00 382.00 382.00 382.00 382.00

382.00 382.00 382.00 382.00 382.00 382.00

382.00 382.00 382.00 382.00 382.00 382.00

NCIEROS PROYECTADOS
2017
Sep-17 Oct-17 Nov-17 Dec-17

7800 7800 7800 7800 93,600.00

3500 3500 3500 3500 42,000.00
11300 11300 11300 11300 135,600.00
-3200 -3200 -3200 -3200 -38,400.00
-2000 -2000 -2000 -2000 -24,000.00
6100 6100 6100 6100 73,200.00
-2318.00 -2318.00 -2318.00 -2318.00 -27,816.00
-3400 -3400 -3400 -3400 -40,800.00
382.00 382.00 382.00 382.00 4,584.00

382.00 382.00 382.00 382.00 4,584.00

382.00 382.00 382.00 382.00 4,584.00

-1,283.52
382.00 382.00 382.00 382.00 3,300.48
2018 2019 2020 2021

98,280.00 100,737.00 103,255.43 105,836.81

44,100.00 46,305.00 48,620.25 51,051.26
142,380.00 147,042.00 151,875.68 156,888.07
-40,320.00 -42,336.00 -44,452.80 -46,675.44
-25,200.00 -26,460.00 -27,783.00 -29,172.15
76,860.00 78,246.00 79,639.88 81,040.48
-28,474.80 -29,166.54 -29,892.87 -30,655.51
-40,800.00 -40,800.00 -40,800.00 -40,800.00
7,585.20 8,279.46 8,947.01 9,584.97

7,585.20 8,279.46 8,947.01 9,584.97

7,585.20 8,279.46 8,947.01 9,584.97

-2,123.86 -2,318.25 -2,505.16 -2,683.79
5,461.34 5,961.21 6,441.85 6,901.18
 Enero Febrero Marzo Abril

Saldo inicial 238.36 476.71 715.07

Ingresos
Servicio de transporte 7,800.00 7,800.00 7,800.00 7,800.00
Servicio de almacenamiento 3,500.00 3,500.00 3,500.00 3,500.00
Total ingresos 11,300.00 11,300.00 11,300.00 11,300.00

Egresos
Costo alquiler de camiones 3,200.00 3,200.00 3,200.00 3,200.00
Costo alquiler de local 2,000.00 2,000.00 2,000.00 2,000.00
Pago sueldos trabajadores 4,300.00 4,300.00 4,300.00 4,300.00
Pago IGV 1,098.00 1,098.00 1,098.00 1,098.00
Pago a cuenta mensual Renta 3 143.64 143.64 143.64 143.64
Pago servicios pblicos 320.00 320.00 320.00 320.00
Total egresos 11,061.64 11,061.64 11,061.64 11,061.64

FLUJO DE CAJA NETO 238.36 476.71 715.07 953.42

 2017
Mayo Junio Julio Agosto Septiembre Octubre Noviembre Diciembre

953.42 1,191.78 1,430.14 1,668.49 1,906.85 2,145.20 2,383.56 2,621.92

7,800.00 7,800.00 7,800.00 7,800.00 7,800.00 7,800.00 7,800.00 7,800.00

3,500.00 3,500.00 3,500.00 3,500.00 3,500.00 3,500.00 3,500.00 3,500.00
11,300.00 11,300.00 11,300.00 11,300.00 11,300.00 11,300.00 11,300.00 11,300.00

3,200.00 3,200.00 3,200.00 3,200.00 3,200.00 3,200.00 3,200.00 3,200.00

2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00
4,300.00 4,300.00 4,300.00 4,300.00 4,300.00 4,300.00 4,300.00 4,300.00
1,098.00 1,098.00 1,098.00 1,098.00 1,098.00 1,098.00 1,098.00 1,098.00
143.64 143.64 143.64 143.64 143.64 143.64 143.64 143.64
320.00 320.00 320.00 320.00 320.00 320.00 320.00 320.00
11,061.64 11,061.64 11,061.64 11,061.64 11,061.64 11,061.64 11,061.64 11,061.64

1,191.78 1,430.14 1,668.49 1,906.85 2,145.20 2,383.56 2,621.92 2,860.27

UTILIDAD
CREDITO PARA 2018
Pagos a cta 1.5% 143.64 Pagos a cta 1,723.73
IR anual 1,283.52
Crdito IR 440.21
 TOTAL 2018
2017 Enero Febrero Marzo Abril Mayo Junio Julio

481.27 962.55 1,594.65 2,226.75 2,846.58 3,327.85

93,600.00 8,190.00 8,190.00 8,190.00 8,190.00 8,190.00 8,190.00 8,190.00

42,000.00 3,675.00 3,675.00 3,675.00 3,675.00 3,675.00 3,675.00 3,675.00
135,600.00 11,865.00 11,865.00 11,865.00 11,865.00 11,865.00 11,865.00 11,865.00

38,400.00 3,360.00 3,360.00 3,360.00 3,360.00 3,360.00 3,360.00 3,360.00

24,000.00 2,100.00 2,100.00 2,100.00 2,100.00 2,100.00 2,100.00 2,100.00
51,600.00 4,300.00 4,300.00 4,300.00 4,300.00 4,300.00 4,300.00 4,300.00
13,176.00 1,152.90 1,152.90 1,152.90 1,152.90 1,152.90 1,152.90 1,152.90
1,723.73 150.83 150.83 - - 12.27 150.83 150.83
3,840.00 320.00 320.00 320.00 320.00 320.00 320.00 320.00
132,739.73 11,383.73 11,383.73 11,232.90 11,232.90 11,245.17 11,383.73 11,383.73

2,860.27 481.27 962.55 1,594.65 2,226.75 2,846.58 3,327.85 3,809.13

3,300.48

Pagos a cta 1.5% 150.83 Calc. coef renta

IR 2017 1,283.52
saldo Ingresos 2017 114,915.25
289.38 Imputacin marzo 150.83 Coef IR 2018 0.0112
138.56 Imputacin abril 150.83 1.5% 0.0150
-0.00 Imputacin mayo 138.56
8 TOTAL
Agosto Septiembre Octubre Noviembre Diciembre 2018 Enero Febrero

3,809.13 4,290.40 4,771.68 5,252.95 5,734.22 534.19

8,190.00 8,190.00 8,190.00 8,190.00 8,190.00 98,280.00 8,394.75 8,394.75

3,675.00 3,675.00 3,675.00 3,675.00 3,675.00 44,100.00 3,858.75 3,858.75
11,865.00 11,865.00 11,865.00 11,865.00 11,865.00 142,380.00 12,253.50 12,253.50

3,360.00 3,360.00 3,360.00 3,360.00 3,360.00 40,320.00 3,528.00 3,528.00

2,100.00 2,100.00 2,100.00 2,100.00 2,100.00 25,200.00 2,205.00 2,205.00
4,300.00 4,300.00 4,300.00 4,300.00 4,300.00 51,600.00 4,300.00 4,300.00
1,152.90 1,152.90 1,152.90 1,152.90 1,152.90 13,834.80 1,210.55 1,210.55
150.83 150.83 150.83 150.83 150.83 1,369.70 155.76 155.76
320.00 320.00 320.00 320.00 320.00 3,840.00 320.00 320.00
11,383.73 11,383.73 11,383.73 11,383.73 11,383.73 136,164.50 11,719.31 11,719.31

4,290.40 4,771.68 5,252.95 5,734.22 6,215.50 6,215.50 534.19 1,068.38

UTILIDAD 5,461.34

IMPUESTO POR PAGAR 2018 Pagos a cta

Pagos a cta 1,369.70 -754.16
IR anual 2,123.86
IR por pagar 754.16
>
 FLUJO DE CAJA PROYECTADO
2019
Marzo Abril Mayo Junio Julio Agosto Septiembre Octubre

1,068.38 821.39 1,328.56 1,835.74 2,342.91 2,850.08 3,357.25 3,864.42

8,394.75 8,394.75 8,394.75 8,394.75 8,394.75 8,394.75 8,394.75 8,394.75

3,858.75 3,858.75 3,858.75 3,858.75 3,858.75 3,858.75 3,858.75 3,858.75
12,253.50 12,253.50 12,253.50 12,253.50 12,253.50 12,253.50 12,253.50 12,253.50

3,528.00 3,528.00 3,528.00 3,528.00 3,528.00 3,528.00 3,528.00 3,528.00

2,205.00 2,205.00 2,205.00 2,205.00 2,205.00 2,205.00 2,205.00 2,205.00
4,300.00 4,300.00 4,300.00 4,300.00 4,300.00 4,300.00 4,300.00 4,300.00
1,210.55 1,210.55 1,210.55 1,210.55 1,210.55 1,210.55 1,210.55 1,210.55
936.94 182.78 182.78 182.78 182.78 182.78 182.78 182.78
320.00 320.00 320.00 320.00 320.00 320.00 320.00 320.00
12,500.49 11,746.33 11,746.33 11,746.33 11,746.33 11,746.33 11,746.33 11,746.33

821.39 1,328.56 1,835.74 2,342.91 2,850.08 3,357.25 3,864.42 4,371.59

1.5% 155.76 Calc. coef renta IMPUESTO POR PAGAR 2019

IR 2018 2,123.86 Pagos a cta
Ingresos 2018 120,661.02 IR anual
Coef IR 2019 0.0176 > IR x pagar
1.5% 0.0150
 TOTAL 202
Noviembre Diciembre 2019 Enero Febrero Marzo Abril Mayo

4,371.59 4,878.77 556.79 1,113.58 1,480.74 2,026.79

8,394.75 8,394.75 100,737.00 8,604.62 8,604.62 8,604.62 8,604.62 8,604.62

3,858.75 3,858.75 46,305.00 4,051.69 4,051.69 4,051.69 4,051.69 4,051.69
12,253.50 12,253.50 147,042.00 12,656.31 12,656.31 12,656.31 12,656.31 12,656.31

3,528.00 3,528.00 42,336.00 3,704.40 3,704.40 3,704.40 3,704.40 3,704.40

2,205.00 2,205.00 26,460.00 2,315.25 2,315.25 2,315.25 2,315.25 2,315.25
4,300.00 4,300.00 51,600.00 4,300.00 4,300.00 4,300.00 4,300.00 4,300.00
1,210.55 1,210.55 14,526.54 1,271.07 1,271.07 1,271.07 1,271.07 1,271.07
182.78 182.78 2,139.36 188.79 188.79 378.43 199.54 199.54
320.00 320.00 3,840.00 320.00 320.00 320.00 320.00 320.00
11,746.33 11,746.33 140,901.90 12,099.51 12,099.51 12,289.15 12,110.26 12,110.26

4,878.77 5,385.94 6,140.10 556.79 1,113.58 1,480.74 2,026.79 2,572.83

UTILIDAD 5,961.21

MPUESTO POR PAGAR 2019

2,139.36 -178.89 Pagos a cta 199.54
2,318.25
178.89
 2020 TOTAL
Junio Julio Agosto Septiembre Octubre Noviembre Diciembre 2020

2,572.83 3,118.88 3,664.92 4,210.97 4,757.02 5,303.06 5,849.11

8,604.62 8,604.62 8,604.62 8,604.62 8,604.62 8,604.62 8,604.62 103,255.43

4,051.69 4,051.69 4,051.69 4,051.69 4,051.69 4,051.69 4,051.69 48,620.25
12,656.31 12,656.31 12,656.31 12,656.31 12,656.31 12,656.31 12,656.31 151,875.68

3,704.40 3,704.40 3,704.40 3,704.40 3,704.40 3,704.40 3,704.40 44,452.80

2,315.25 2,315.25 2,315.25 2,315.25 2,315.25 2,315.25 2,315.25 27,783.00
4,300.00 4,300.00 4,300.00 4,300.00 4,300.00 4,300.00 4,300.00 51,600.00
1,271.07 1,271.07 1,271.07 1,271.07 1,271.07 1,271.07 1,271.07 15,252.87
199.54 199.54 199.54 199.54 199.54 199.54 199.54 2,372.96
320.00 320.00 320.00 320.00 320.00 320.00 320.00 3,840.00
12,110.26 12,110.26 12,110.26 12,110.26 12,110.26 12,110.26 12,110.26 145,301.63

3,118.88 3,664.92 4,210.97 4,757.02 5,303.06 5,849.11 6,395.15 6,574.04

UTILIDAD 6,441.84

Calc. coef renta IMPUESTO POR PAGAR 2020

IR 2019 2,318.25 Pagos a cta 2,372.96 -132.20
Ingresos 2019 124,611.86 IR anual 2,505.16
Coef IR 2020 0.0186 > IR x pagar 132.20
1.5% 0.0150
 2021
Enero Febrero Marzo Abril Mayo Junio Julio Agosto

592.62 1,185.25 1,636.14 2,219.24 2,802.33 3,385.43 3,968.52

8,819.73 8,819.73 8,819.73 8,819.73 8,819.73 8,819.73 8,819.73 8,819.73

4,254.27 4,254.27 4,254.27 4,254.27 4,254.27 4,254.27 4,254.27 4,254.27
13,074.01 13,074.01 13,074.01 13,074.01 13,074.01 13,074.01 13,074.01 13,074.01

3,889.62 3,889.62 3,889.62 3,889.62 3,889.62 3,889.62 3,889.62 3,889.62

2,431.01 2,431.01 2,431.01 2,431.01 2,431.01 2,431.01 2,431.01 2,431.01
4,300.00 4,300.00 4,300.00 4,300.00 4,300.00 4,300.00 4,300.00 4,300.00
1,334.63 1,334.63 1,334.63 1,334.63 1,334.63 1,334.63 1,334.63 1,334.63
206.12 206.12 347.85 215.65 215.65 215.65 215.65 215.65
320.00 320.00 320.00 320.00 320.00 320.00 320.00 320.00
12,481.38 12,481.38 12,623.11 12,490.91 12,490.91 12,490.91 12,490.91 12,490.91

592.62 1,185.25 1,636.14 2,219.24 2,802.33 3,385.43 3,968.52 4,551.61

Calc. coef renta

IR 2020 2,505.16
Ingresos 2020 128,708.20
Coef IR 2021 0.0195 >
1.5% 0.0150
 TOTAL
Septiembre Octubre Noviembre Diciembre 2021

4,551.61 5,134.71 5,717.80 6,300.90

8,819.73 8,819.73 8,819.73 8,819.73 105,836.81

4,254.27 4,254.27 4,254.27 4,254.27 51,051.26
13,074.01 13,074.01 13,074.01 13,074.01 156,888.07

3,889.62 3,889.62 3,889.62 3,889.62 46,675.44

2,431.01 2,431.01 2,431.01 2,431.01 29,172.15
4,300.00 4,300.00 4,300.00 4,300.00 51,600.00
1,334.63 1,334.63 1,334.63 1,334.63 16,015.51
215.65 215.65 215.65 215.65 2,568.78
320.00 320.00 320.00 320.00 3,840.00
12,490.91 12,490.91 12,490.91 12,490.91 149,871.88

5,134.71 5,717.80 6,300.90 6,883.99 7,016.19

UTILIDAD 6,901.18

IMPUESTO POR PAGAR 2021

A cta hast dic 2,568.78 -115.01
IR anual 2,683.79
IR x p hast dic 115.01