"EL DORADO

Presupuesto de
Materia Prima

POLLERA

Presupuesto de Mano
de Obra Directa

Presupuesto de
Gastos Indirectos de
Fabricacin

Resumen de
Presupuestos

Pronstico de Ventas

Costo Total y Unitario de

Produccin

Proyecciones

L DORADO"

Presupuesto de
Gastos de ventas

POLLERA

Presupuesto de
Gastos de
Administracin

Presupuesto de
Gastos Financieros

Resumen de
Presupuestos

Proyecciones

Ratios

Punto de Equilibrio

quilibrio

PRESUPUESTO DE MATERIA PRIMA MENSU

(Para 40 pollos diarios ms el stock de seguridad de 10 = 1500 pollos mensuales)

Materia Prima Pollo

Pollo
Papa pelada y cortada
Zanahoria
Pepinillo
Lechuga
Repollo
Limn
Aceite
Carbn
Mayonesa
Aj
Ketchup
Mostaza
Sal
Sillao
Cominos
Ajos
Ajinomoto

DE MATERIA PRIMA MENSUAL

ck de seguridad de 10 = 1500 pollos mensuales)

Unidad de Medida Nmero de Unidad

Unidad
Kilo
Kilo
Unidad
Unidad
Unidad
Kilo
Litro
Kilo
Litro
Litro
Litro
Litro
Kilo
Unidad
Kilo
Kilo
Kilo

1500
5250
50
210
360
360
15
360
600
140
150
100
80
120
30
15
15
20

Costo Unidad Costo Total

S/. 14.00
S/. 2.00
S/. 2.00
S/. 1.00
S/. 1.50
S/. 1.50
S/. 3.00
S/. 9.00
S/. 2.00
S/. 8.00
S/. 6.00
S/. 4.00
S/. 3.50
S/. 1.00
S/. 1.50
S/. 4.00
S/. 3.00
S/. 5.00

S/. 21,000.00
S/. 10,500.00
S/. 100.00
S/. 210.00
S/. 540.00
S/. 540.00
S/. 45.00
S/. 3,240.00
S/. 1,200.00
S/. 1,120.00
S/. 900.00
S/. 400.00
S/. 280.00
S/. 120.00
S/. 45.00
S/. 60.00
S/. 45.00
S/. 100.00

TOTAL

S/. 40,445.00

Porcentaje
51.9%
26.0%
0.2%
0.5%
1.3%
1.3%
0.1%
8.0%
3.0%
2.8%
2.2%
1.0%
0.7%
0.3%
0.1%
0.1%
0.1%
0.2%

100.0%

Volver al Inicio

PRESUPUESTO DE MANO DE OBRA DIRECTA

M.O.D
Cocineros
Ayudantes

Cantidad

Sueldo Mensual
2
2

*Sueldos meses Julio y Diciembre

Cocineros
S/. 3,000.00
Ayudantes
S/. 1,800.00

S/. 4,800.00

S/. 750.00
S/. 450.00

RA DIRECTA
(+) ESSALUD
S/. 67.50
S/. 40.50

Total

Costo Total
S/. 1,635.00
S/. 981.00

S/. 2,616.00

Volver al Inicio

PRESUPUESTO DE COSTOS INDIRECTOS DE

Mes 0

C.I.F
Escoba
Horno
Platos
Freidora
Tachos de basura
Congeladora
Recogedor
Trapeadores
Gas
Tijeras
Baldes
Franelas
Secadores
Descartables
Televisor
Cubiertos
Alquiler
Electricidad
Agua
Licencia Municipal
Acondicionamiento del local
Envases de cremas
Servilletas
Mesas
Sillas

Cantidad
3
1
250
2
4
1
3
3
2
2
2
4
4
400
2
250

124
90
31
124

Siguientes meses

C.I.F
Descartables
Agua
Gas
Electricidad
Servilleta
Alquiler

Cantidad
1600
2
90

STOS INDIRECTOS DE FABRICACIN

Costo Unitario

Costo Total

Porcentaje

S/. 8.00
S/. 7,000.00
S/. 2.50
S/. 2,500.00
S/. 12.00
S/. 2,000.00
S/. 5.00
S/. 5.00
S/. 142.60
S/. 27.00
S/. 5.00
S/. 1.00
S/. 1.00
S/. 0.30
S/. 2,000.00
S/. 1.00

S/. 1.00
S/. 1.00
S/. 60.00
S/. 15.00

S/. 24.00
S/. 7,000.00
S/. 625.00
S/. 5,000.00
S/. 48.00
S/. 2,000.00
S/. 15.00
S/. 15.00
S/. 285.20
S/. 54.00
S/. 10.00
S/. 4.00
S/. 4.00
S/. 120.00
S/. 4,000.00
S/. 250.00
S/. 5,000.00
S/. 400.00
S/. 100.00
S/. 500.00
S/. 3,000.00
S/. 124.00
S/. 90.00
S/. 1,860.00
S/. 1,860.00

0.1%
21.6%
1.9%
15.4%
0.1%
6.2%
0.0%
0.0%
0.9%
0.2%
0.0%
0.0%
0.0%
0.4%
12.4%
0.8%
15.4%
1.2%
0.3%
1.5%
9.3%
0.4%
0.3%
5.7%
5.7%

TOTAL

S/. 32,388.20

100.0%

Costo Unitario

Costo Total

Porcentaje

S/. 0.20

S/. 320.00
S/. 100.00
S/. 285.20
S/. 400.00
S/. 90.00
S/. 3,000.00

7.6%
2.4%
6.8%
9.5%
2.1%
71.5%

S/. 142.60
S/. 1.00

TOTAL

S/. 4,195.20

100.0%

Volver al Inicio

PRESUPUESTO DE GASTOS DE VENTAS

Mes 0

G.V
Banners
Vendedor / Cajero
Impresin boletas
Lapiceros

Cantidad Costo unitario

2
1
15
5

S/. 200.00
S/. 750.00
S/. 20.00
S/. 1.00

TOTAL
Siguientes meses

G.V
Vendedor / Cajero
Impresin boletas

Cantidad Costo unitario

1
15

S/. 800.00
S/. 20.00

TOTAL

VENTAS
Costo Total Porcentaje
S/. 400.00
S/. 750.00
S/. 300.00
S/. 5.00

27.5%
51.5%
20.6%
0.3%

S/. 1,455.00

100.0%

Costo Total Porcentaje

S/. 800.00
S/. 300.00

72.7%
27.3%

S/. 1,100.00

100.0%

Volver al Inicio

PRESUPUESTO DE GASTOS DE ADMINISTRA

Mes 0

G.A

Cantidad Costo Unitario

Administrador
Computadora
Impresora
Hojas bond

1
1
1
1000

S/. 2,500.00
S/. 1,400.00
S/. 150.00
S/. 0.01

TOTAL
Siguientes meses

G.A

Cantidad Costo Unitario

Administrador
Hojas bond

1
1000

S/. 2,500.00
S/. 0.01

TOTAL
Sueldo meses Julio y Diciembre
Administrador = 5000

ADMINISTRACIN
Costo Total Porcentaje
S/. 2,500.00
S/. 1,400.00
S/. 150.00
S/. 10.00

61.6%
34.5%
3.7%
0.2%

S/. 4,060.00

100.0%

Costo Total Porcentaje

S/. 2,500.00
S/. 10.00

99.6%
0.4%

S/. 2,510.00

100.0%

Volver al Inicio

PRESUPUESTO DE GASTOS FINANCIEROS

Total Inversin
Prstamo
TEA
Tiempo

Perodo
1
2
3
4
5
6
7
8
9
10
11
12

80964.2
15000
34%
1

Saldo Capital Inters

15000
13910.78
12794.67
11651.00
10479.10
9278.26
8047.78
6786.92
5494.92
4171.03
2814.46
1424.39

370.33
343.44
315.89
287.65
258.72
229.07
198.69
167.56
135.66
102.98
69.49
35.17

Total

2514.65
17514.65

Total

OS FINANCIEROS
Tasa Mensual
POTENCIA
RENTA

2.47
1.34
1459.55

aos

Amortizacin Renta
1089.22
1116.11
1143.67
1171.90
1200.84
1230.48
1260.86
1291.99
1323.89
1356.58
1390.07
1424.39

15000.00

1459.55
1459.55
1459.55
1459.55
1459.55
1459.55
1459.55
1459.55
1459.55
1459.55
1459.55
1459.55

Volver al Inicio

er al Inicio

Resumen Presupuestos Mensual

Perodo (mes)

Materia Prima

S/. 40,445.00

S/. 40,445.00

Mano de Obra

S/. 2,616.00

S/. 2,616.00

S/. 32,388.20

S/. 4,195.20

Gastos Ventas

S/. 1,455.00

S/. 1,100.00

Gastos Administracin

S/. 4,060.00

S/. 2,510.00

Costos Indirec. Fabric.

Gastos Financieros

TOTALES

TOTAL INVERSIN

S/. 1,459.55

S/. 80,964.20 S/. 52,325.75

S/. 80,964.20

S/. 40,445.00

S/. 40,445.00

S/. 40,445.00

S/. 40,445.00

S/. 2,616.00

S/. 2,616.00

S/. 2,616.00

S/. 2,616.00

S/. 4,195.20

S/. 4,195.20

S/. 4,195.20

S/. 4,195.20

S/. 1,100.00

S/. 1,100.00

S/. 1,100.00

S/. 1,100.00

S/. 2,510.00

S/. 2,510.00

S/. 2,510.00

S/. 2,510.00

S/. 1,459.55

S/. 1,459.55

S/. 1,459.55

S/. 1,459.55

S/. 52,325.75 S/. 52,325.75 S/. 52,325.75 S/. 52,325.75

Volver al Inicio

S/. 40,445.00

S/. 47,725.10

S/. 47,725.10

S/. 47,725.10

S/. 2,616.00

S/. 4,800.00

S/. 4,800.00

S/. 4,800.00

S/. 4,195.20

S/. 4,825.20

S/. 4,825.20

S/. 4,825.20

S/. 1,100.00

S/. 1,700.00

S/. 1,100.00

S/. 1,100.00

S/. 2,510.00

S/. 3,510.00

S/. 2,510.00

S/. 2,510.00

S/. 1,459.55

S/. 1,459.55

S/. 1,459.55

S/. 1,459.55

S/. 52,325.75 S/. 64,019.85 S/. 62,419.85 S/. 62,419.85

10

11

12

Total
S/. 529,020.60
S/. 47,725.10
S/. 47,725.10
S/. 47,725.10
S/. 44,496.00
S/. 4,800.00
S/. 4,800.00
S/. 4,800.00
S/. 54,122.40
S/. 4,825.20
S/. 4,825.20
S/. 4,825.20
S/. 14,400.00
S/. 1,100.00
S/. 1,100.00
S/. 1,700.00
S/. 32,120.00
S/. 2,510.00
S/. 2,510.00
S/. 3,510.00
S/. 17,514.65
S/. 1,459.55
S/. 1,459.55
S/. 1,459.55
S/. 62,419.85 S/. 62,419.85 S/. 64,019.85 S/. 691,673.65

Pronstico de Ventas
AO 1

Perodo (Meses)

1500
S/. 38.00

1500
S/. 38.00

Total Ventas

S/. 57,000.00

S/. 57,000.00

Perodo (Aos)

20700
S/. 38.00

23400
S/. 38.00

S/. 786,600.00

S/. 889,200.00

Unidades
Precio

Unidades
Precio

Total Ventas

Volver al Inicio

1500
S/. 38.00

1500
S/. 38.00

1500
S/. 38.00

S/. 57,000.00

S/. 57,000.00

S/. 57,000.00

23400
S/. 38.00

28800
S/. 38.00

28800
S/. 38.00

S/. 889,200.00

S/. 1,094,400.00

S/. 1,094,400.00

Volver al Inicio

1500
S/. 38.00

1950
S/. 38.00

1950
S/. 38.00

1950
S/. 38.00

S/. 57,000.00

S/. 74,100.00

S/. 74,100.00

S/. 74,100.00

10

11

12

1950
S/. 38.00

1950
S/. 38.00

1950
S/. 38.00

S/. 74,100.00

S/. 74,100.00

S/. 74,100.00

Total
20700

S/. 786,600.00

Costo Total de Produccin

Ao 1

Perodo (Meses)

Materia Prima
Mano de obra Directa

S/. 40,445.00
S/. 2,616.00

Costos Indirectos de Fabricacin

S/. 32,388.20

Costo Total de Produccin

S/. 75,449.20

Perodo (Aos)

Materia Prima
Mano de obra Directa
Costos Indirectos de Fabricacin

Costo Total de Produccin

Costo Unitario de Produccin

S/. 529,020.60
S/. 36,192.00
S/. 54,122.40

S/. 619,335.00
S/. 29.92

Volver al Inici

S/. 40,445.00
S/. 2,616.00

S/. 40,445.00
S/. 2,616.00

S/. 40,445.00
S/. 2,616.00

S/. 4,195.20

S/. 4,195.20

S/. 4,195.20

S/. 47,256.20

S/. 47,256.20

S/. 47,256.20

S/. 593,535.31
S/. 36,192.00
S/. 54,122.40

S/. 593,535.31
S/. 36,192.00
S/. 54,122.40

S/. 722,564.72
S/. 36,192.00
S/. 45,000.00

S/. 683,849.71
S/. 29.22

S/. 683,849.71
S/. 29.22

S/. 803,756.72
S/. 27.91

Volver al Inicio

S/. 40,445.00
S/. 2,616.00

S/. 40,445.00
S/. 2,616.00

S/. 40,445.00
S/. 2,616.00

S/. 47,725.10
S/. 5,016.00

S/. 4,195.20

S/. 4,195.20

S/. 4,195.20

S/. 4,825.20

S/. 47,256.20

S/. 47,256.20

S/. 47,256.20

S/. 57,566.30

5
S/. 722,564.72
S/. 36,192.00
S/. 45,000.00

S/. 803,756.72
S/. 27.91

10

11

S/. 47,725.10
S/. 2,616.00

S/. 47,725.10
S/. 2,616.00

S/. 47,725.10
S/. 2,616.00

S/. 47,725.10
S/. 2,616.00

S/. 4,825.20

S/. 4,825.20

S/. 4,825.20

S/. 4,825.20

S/. 55,166.30

S/. 55,166.30

S/. 55,166.30

S/. 55,166.30

12
S/. 47,725.10
S/. 5,016.00
S/. 4,825.20

S/. 57,566.30

Total
S/. 529,020.60
S/. 36,192.00
S/. 54,122.40
S/. 619,335.00

FLUJO DE CAJA PROYECTADO

Perodo (Aos)

Unidades
Precio

Total Ingresos
Inversin

S/. 80,964.20

Total Costos de Produccin

Materia Prima
Mano de Obra Directa
Costos Indirectos de Fabricacin
Total Gastos
Gastos de Ventas
Gastos de Administracin
Gastos Financieros

S/. 75,449.20
S/. 40,445.00
S/. 2,616.00
S/. 32,388.20
S/. 5,515.00
S/. 1,455.00
S/. 4,060.00

Total Costos y Gastos

FLUJO DE CAJA

-S/. 80,964.20

ESTADO DE RESULTADOS PROYECTADO

Perodo (Aos)

Ventas
Costo de Ventas

S/. 786,600.00
S/. 619,335.00

Utilidad Bruta

S/. 167,265.00

Gastos Operativos
Gastos de Ventas
Gastos de Administracin
Gastos Financieros

Utilidad antes de Impuestos

Impuesto a la Renta (30%)

Utilidad Neta

S/. 14,400.00
S/. 32,120.00
S/. 17,514.65

S/. 103,230.35
S/. 30,969.10

S/. 72,261.24

20700
S/. 38.00

23400
S/. 38.00

23400
S/. 38.00

28800
S/. 38.00

S/. 786,600.00

S/. 889,200.00

S/. 889,200.00

S/. 1,094,400.00

S/. 619,335.00
S/. 529,020.60
S/. 36,192.00
S/. 54,122.40

S/. 683,849.71
S/. 593,535.31
S/. 36,192.00
S/. 54,122.40

S/. 683,849.71
S/. 593,535.31
S/. 36,192.00
S/. 54,122.40

S/. 803,756.72
S/. 722,564.72
S/. 36,192.00
S/. 45,000.00

S/. 64,034.65
S/. 14,400.00
S/. 32,120.00
S/. 17,514.65

S/. 46,520.00
S/. 14,400.00
S/. 32,120.00

S/. 46,520.00
S/. 14,400.00
S/. 32,120.00

S/. 46,520.00
S/. 14,400.00
S/. 32,120.00

S/. 683,369.65

S/. 730,369.71

S/. 730,369.71

S/. 850,276.72

S/. 103,230.35 S/. 158,830.29 S/. 158,830.29 S/. 244,123.28

YECTADO
2

S/. 889,200.00
S/. 683,849.71

S/. 889,200.00
S/. 683,849.71

S/. 1,094,400.00
S/. 803,756.72

S/. 1,094,400.00
S/. 803,756.72

S/. 205,350.29

S/. 205,350.29

S/. 290,643.28

S/. 290,643.28

S/. 14,400.00
S/. 32,120.00

S/. 14,400.00
S/. 32,120.00

S/. 14,400.00
S/. 32,120.00

S/. 14,400.00
S/. 32,120.00

S/. 158,830.29

S/. 158,830.29

S/. 244,123.28

S/. 244,123.28

S/. 47,649.09

S/. 47,649.09

S/. 73,236.98

S/. 73,236.98

S/. 111,181.20 S/. 111,181.20 S/. 170,886.29 S/. 170,886.29

5
28800
S/. 38.00

S/. 1,094,400.00

S/. 803,756.72
S/. 722,564.72
S/. 36,192.00
S/. 45,000.00
S/. 46,520.00
S/. 14,400.00
S/. 32,120.00

S/. 850,276.72

S/. 244,123.28

Volver al Inicio

Valor Actual Neto

Perodo
F.C.E

0
-80964.2

TEA

1
2
103230.346 158830.293

34%

VAN
S/. 282,761.24
PERIODO VAN
1
S/. -3,926.63
2 S/. 37,565.87
3 S/. 37,565.87
4 S/. 101,217.35
5 S/. 101,217.35
Tasa Interna de Retorno
TIR

158%

Perodo de Recupero
Perodo
F.C.E

-80714.2

62785.346

2
113453

3
4
5
158830.293 244123.278 244123.278

Volver al Inicio

Volver al Inicio

Punto de Equilibrio Mensual

Descripcin
Materia Prima
Mano de Obra Directa
CIF
Gastos Ventas
Gastos Admin
Gastos Financieros

Total
Produccin Mensual
Precio de Venta
Costo Variable Unitario
Margen Contribucin

Punto de Equilibrio:
Punto de Equilibrio:

Costos fijos
S/. 4,195.20
S/. 1,100.00
S/. 2,510.00
S/. 370.33

S/. 8,175.53
1500
S/. 38.00
S/. 28.71
S/. 9.29

880
S/. 33,431.77

Costos Variables
S/. 40,445.00
S/. 2,616.00

Volver al Inicio

S/. 43,061.00

% M.C.
24.45%

unidades
soles

P.E = C.F / Pv - C.V.u (unds.)

P.E = C.F / % M.C.
(soles)