COSTOS FIJOS

CANTIDAD

SUELDO
1 S/.
1,200.00
6 S/.
850.00
1 S/.
850.00
1 S/.
1,050.00
1 S/.
2,500.00
5 S/.
850.00
2 S/.
850.00

SUPERVISORA
MOZOS
PRACTICANTE
BARMAN
CHEF
COCINEROS
STEWARD
TOTAL
MENSUAL + GRATI + CTS

GASTO
S/.
S/.
S/.
S/.
S/.

ALQUILER
LUZ
AGUA
INTERNET
OTROS

500.00
800.00
200.00
600.00

TOTAL

PLATOS DE COMIDA

PLATOS
CEVICHE DE PESCADO
CEVICHE DE LENGUADO
TIRADITO DE ATN
TRILOGA DE CAUSA
DIETA DE POLLO
SOPA CRIOLLA
POLLO AL AGUYMANTO

S/.
S/.
S/.
S/.
S/.
S/.
S/.

RISSOTO A LA CREMA CON

PESCADO
LOMO SALTADO

PRECIO
32.00
69.00
28.00
30.00
20.00
22.00
32.00

IGV
S/.
S/.
S/.
S/.
S/.
S/.
S/.

5.76
12.42
5.04
5.40
3.60
3.96
5.76

S/.
S/.

38.00 S/.
48.00 S/.

6.84
8.64

COREDERO CON AJIACO DE PAPA S/.

S/.
PROMEDIO POR PLATO
S/.

55.00 S/.
374.00 S/.
37.40 S/.

9.90
67.32
6.73

COCTELES

COCTEL
PISCO SOUR
CHILCANOS
ALGARROBINA
PIA COLADA
CHICHA MORADA
LIMONADA
COPA DE VINO TINTO/BLANCO
CERVEZAS
DAIQUIRIS
GASESOSAS
AGUA NACIONAL
AGUA IMPORTADA
PROMEDIO POR BEBIDA

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

PRECIO
21.00
21.00
21.00
20.00
6.00
6.00
22.00
13.00
19.00
7.00
7.00
13.00
176.00
14.67

IGV
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

3.78
3.78
3.78
3.60
1.08
1.08
3.96
2.34
3.42
1.26
1.26
2.34
31.68
2.64

COSTOS FIJOS
MENSUAL
ANUAL
ANUAL + 3 SUELDOS
S/.
1,200.00 S/.
14,400.00 S/.
18,000.00
S/.
5,100.00 S/.
61,200.00 S/.
76,500.00
S/.
850.00 S/.
10,200.00 S/.
11,050.00
S/.
1,050.00 S/.
12,600.00 S/.
15,750.00
S/.
2,500.00 S/.
30,000.00 S/.
37,500.00
S/.
4,250.00 S/.
51,000.00 S/.
63,750.00
S/.
1,700.00 S/.
20,400.00 S/.
25,500.00
S/.
16,650.00 S/.
199,800.00 S/.
248,050.00
S/.
3,950.00
S/.
20,600.00
MENSUAL
ANUAL
S/.
S/.
S/.
500.00 S/.
6,000.00
S/.
800.00 S/.
9,600.00
S/.
200.00 S/.
2,400.00
S/.
600.00 S/.
7,200.00
S/.
2,100.00 S/.
25,200.00

DE COMIDA
30%
SERVICIO
S/.
S/.
S/.
S/.
S/.
S/.
S/.

3.20
6.90
2.80
3.00
2.00
2.20
3.20

S/.
S/.
S/.
S/.
S/.
S/.
S/.

COSTO
23.04
49.68
20.16
21.60
14.40
15.84
23.04

S/.
S/.

3.80 S/.
4.80 S/.

27.36
34.56

S/.
S/.
S/.

5.50 S/.
37.40 S/.
3.74 S/.

COSTO
ALIMENTO
S/.
6.91
S/.
14.90
S/.
6.05
S/.
6.48
S/.
4.32
S/.
4.75
S/.
6.91
S/.
S/.

8.21
10.37

39.60 S/.
269.28 S/.
26.93 S/.

11.88
80.78
8.08

PRACTICANTE X AO 1 MES DE
VACACIONES

CTELES
22%
SERVICIO
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

2.10
2.10
2.10
2.00
0.60
0.60
2.20
1.30
1.90
0.70
0.70
1.30
17.60
1.47

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

COSTO
15.12
15.12
15.12
14.40
4.32
4.32
15.84
9.36
13.68
5.04
5.04
9.36
126.72
10.56

COSTO
BEBIDA
S/.
4.62
S/.
4.62
S/.
4.62
S/.
4.40
S/.
1.32
S/.
1.32
S/.
4.84
S/.
2.86
S/.
4.18
S/.
1.54
S/.
1.54
S/.
2.86
S/.
38.72
S/.
3.23

PRACTICANTE X AO 1 MES DE
VACACIONES

S/.
S/.

300.00
1,275.00

S/.
S/.
S/.
S/.
S/.

262.50
625.00
1,062.50
425.00
3,950.00

INVERSIN MUEBLES Y MANTELERA

CONCEPTO
Mesa de quarzo 1.5 x 1.5
Mesas de madera 1.5 x 1.5
Servilletas
Sillas de madera
Caminos

CANTIDAD
15
12
150
74
96

INVERSIN UNIFORMES

CONCEPTO

CANTIDAD

SUPERVISORA
MOZOS
PRACTICANTE
BARMAN
CHEF
COCINEROS
STEWARD

1
6
1
1
1
5
2

INVERSION MENAJE

CONCEPTO
Platos de Entrada
Bandejas
Centros de mesa
Copa baln
copa de vino tinto
copa de espumante
copa de vino blanco
Copa kero
Copa pia
copas de agua
Cucharas de Postre
Cuchillo de carne
Cuchillo de pan
Cuchillo de pescado
Cuchillos de entrada
Cuchillos de Fondo
hieleras

CANTIDAD
150
10
27
25
70
70
70
70
70
150
120
50
150
50
150
150
15

Jarra de agua
Plato de pan
Platos de Fondo
Platos de Postre
Tenedor de entrada
Tenedor de pescado
Tenedores de Fondo
Vaso de cerveza
vaso high ball

20
150
150
150
150
50
150
30
150

INVERSIN DE INFORMTICA

CONCEPTO

CANTIDAD

SISTEMA SHIOL
COMPUTADORA TOUCH SCREAN
IMPRESORA
TELEFONO

1
1
3
1

INVERSIN DE EQUIPOS

CONCEPTO
FREIDORA 2 CANASTAS 0.53*0.5*0.85
MESA DE FRO 2.7 * 0.73
CONGELADORA VERTICAL 1.48*0.83*2.1
CAMARA VERTICAL DE FRO 1.48*0.83*2.1
MESA DE TRABAJO FRO 1.5*0.8*0.85
MESA DE TRABAJO FRO 2.7*0.93*0.85
MESA DE TRABAJO 2.5*0.73
MESA DE TRABAJO 1.25*0.98
COCINA DE 5 HORNILLAS 2.1*0.74

CANTIDAD
1
1
1
1
1
1
2
1
1

S Y MANTELERA

PRECIO/UNI

PRECIO TOTAL

S/.

400.00

S/.

6,000.00

S/.

600.00

S/.

7,200.00

S/.

8.00

S/.

1,200.00

S/.

80.00

S/.

5,920.00

S/.

10.00

S/.
S/.

960.00
21,280.00

S/.

13,200.00 S/. 2,640.00

NIFORMES

PRECIO/UNI
S/.
S/.
S/.
S/.
S/.
S/.
S/.

JUEGOS

PRECIO TOTAL

120.00
70.00
70.00
70.00
65.00
65.00
65.00

2
2
2
2
2
2
2

MENAJE

PRECIO/UNI

PRECIO TOTAL

S/.

10.00

S/.

1,500.00

S/.

150.00

S/.

1,500.00

S/.

12.00

S/.

324.00

S/.

12.00

S/.

300.00

S/.

12.00

S/.

840.00

S/.

12.00

S/.

840.00

S/.

12.00

S/.

840.00

S/.

12.00

S/.

840.00

S/.

12.00

S/.

840.00

S/.

12.00

S/.

1,800.00

S/.

2.50

S/.

300.00

S/.

4.00

S/.

200.00

S/.

3.00

S/.

450.00

S/.

4.00

S/.

200.00

S/.

4.00

S/.

600.00

S/.

5.00

S/.

750.00

S/.

12.00

S/.

180.00

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

240.00
140.00
140.00
140.00
130.00
130.00
130.00
1,050.00

S/.

15.00

S/.

300.00

S/.

8.00

S/.

1,200.00

S/.

12.00

S/.

1,800.00

S/.

8.00

S/.

1,200.00

S/.

4.00

S/.

600.00

S/.

4.00

S/.

200.00

S/.

4.00

S/.

600.00

S/.

8.00

S/.

240.00

S/.

3.00

S/.
S/.

450.00
18,894.00

NFORMTICA

PRECIO/UNI
S/.
S/.
S/.
S/.

8,000.00
2,500.00
200.00
50.00

PRECIO TOTAL
S/.
S/.
S/.
S/.
S/.

8,000.00
2,500.00
600.00
50.00
11,150.00

S/.

8,000.00 S/. 1,600.00

S/.

3,150.00 S/.

E EQUIPOS

PRECIO/UNI
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

2,100.00
4,500.00
10,540.00
9,180.00
7,786.00
12,580.00
800.00
500.00
2,450.00

PRECIO TOTAL
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

2,100.00
4,500.00
10,540.00
9,180.00
7,786.00
12,580.00
1,600.00
500.00
2,450.00
51,236.00

S/.

10,247.20

630.00

68

BEBIDA
ALIMENTO

60
50

VENTAS
TICKECK PROMEDIO ALIMENTO
TICKET PROMEDIO BEBIDA
COSTO VENTA ALIMENTO
COSTO VENTA BEBIDA
UTILIDAD BRUTA
COSTOS FIJOS
PLANILLA
GASTOS
UTILIDAD OPERATIVA
DEPRECIACIN EQUIPOS
DEPRECIACIN MOBILIARIO
DEPRECIACIN INFRMATICA
AMORTIZACIN SHIOL
TOTAL
UTILIDAD ANTES DE IMPUESTOS
IGV
I.R

DIARIO
S/.
S/.
S/.
S/.
S/.

37.40
14.67
8.08
3.23
40.76

S/.
S/.
S/.
S/.
S/.

1,870.00
880.00
403.92
193.60
2,152.48

18%
28%

UTILIDAD NETA
DEPRECIACIN

FLUJO OPERATIVO

Flujo Inversiones
Flujo Econmico

Activo

Valor

Muebles
Informatica
Equipos
Uniformes
Menajes

21,280
11,150
51,236
1,050
18,894
103,610

Tasa Descuento

12%

Tiempo apm

TEM

0.9489%

Aos

Ao 0

Ao 1

-47,467

284,803
47,467
-7,120

Gastos Operativos
Capital Trabajo
Inversin Kw

30

12

MENSUAL

15%+

ANUAL

S/.
S/.
S/.
S/.
S/.

56,100.00
26,400.00
12,117.60
11,616.00
58,766.40

S/.
S/.
S/.
S/.
S/.

S/.
S/.
S/.

20,600.00 S/.
2,100.00 S/.
36,066.40 S/.

AO 1

673,200.00
316,800.00
145,411.20
139,392.00
705,196.80

S/.
S/.
S/.
S/.
S/.
S/.
248,050.00 S/.
25,200.00 S/.
431,946.80 S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

673,200.00
316,800.00
145,411.20
139,392.00
705,196.80
273,250.00
248,050.00
25,200.00
158,696.80
10,247.20
2,640.00
630.00
1,600.00
15,117.20
143,579.60
25,844.33
40,202.29

S/.
S/.

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

774,180.00
364,320.00
167,222.88
160,300.80
810,976.32
273,250.00
248,050.00
25,200.00
264,476.32
10,247.20
2,640.00
630.00
1,600.00
15,117.20
249,359.12
44,884.64
69,820.55

77,532.98 S/.

134,653.92

15,117.20

S/.

AO 2

S/.

15,117.20

92,650.18 S/.

149,771.12

AO 0

AO 1

AO 2

-103,610
-47,467

-7,120

-8,188

Flujo Inversiones

-151,077

-7,120

-8,188

Flujo Econmico

-151,077

85,530

141,583

Inversin Activo
Inv. Cap. Trabajo
Valor Liquid. Kw
Valor Rescate Neto

VAN

545,157

Capitalizacin

Vida til

Depreciacin

Valor Salv. %

21,280
11,150
51,236
1,050
18,894

6
6
8
1
2

3,547
1,858
6,405
1,050
9,447

60%
60%
25%
0%
25%

103,610

22,307
12,860

Ao 2

Ao 3

Ao 4

Ao 5

327,524
54,587
-8,188

376,652
62,775
-7,533

421,850
70,308
-7,031

464,036
77,339

15%+

12%+

AO 3
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

890,307.00
364,320.00
192,306.31
184,345.92
877,974.77
273,250.00
248,050.00
25,200.00
331,474.77
10,247.20
2,640.00
630.00
1,600.00
15,117.20
316,357.57
56,944.36
88,580.12

10%+

AO 4
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

997,143.84
408,038.40
215,383.07
206,467.43
983,331.74
273,250.00
248,050.00
25,200.00
436,831.74
10,247.20
2,640.00
630.00
1,600.00
15,117.20
421,714.54
75,908.62
118,080.07

AO 5
S/. 1,096,858.22
S/.
448,842.24
S/.
236,921.38
S/.
227,114.17
###
S/.
273,250.00
S/.
248,050.00
S/.
25,200.00
S/. 535,164.91
S/.
10,247.20
S/.
2,640.00
S/.
630.00
S/.
1,600.00
S/.
15,117.20
S/. 520,047.71
S/.
93,608.59
S/.
145,613.36

S/. 170,833.09 S/. 227,725.85

S/. 280,825.77

S/.

S/.

15,117.20

S/.

15,117.20

S/. 185,950.29 S/. 242,843.05

AO 3

AO 4

-7,533

-7,031

15,117.20

S/. 295,942.97
AO 5

77,339
32,307

-7,533

-7,031

109,646

178,417

235,812

405,589

Valor Salv.

Dep. Acum.

Valor Libros

Ganancia

Impuestos

12,768
6,690
12,809
0
4,724

17,733
9,292
32,023
5,250

3,547
1,858
19,214
-4,200
-9,447

9,221
4,832
-6,405
4,200
14,171

1,660
870
-1,153
756
2,551

28,341

VR Neto
11,108
5,820
13,962
-756
2,173

32,307