You are on page 1of 28

EMPRESA DE JUGUERIA

JUGUERIA MANGOS
1. MAQUINARIA
REFRIGERADORA
CONGELADORAS
EXTRACTORAS
COCINA INDUSTRIAL
REPOSTERO
MOSTRADOR
MICROONDAS
CONSERVADORA
TOTAL

2. EQUIPO
SILLAS
MESAS
TOTAL

3. HERRAMIENTAS
CUCHARON
JARRAS
VASOS
AZAFATAS
PANERAS
AZUCARERAS
CUCHILLOS
PLATOS
CUBIERTOS
TOTAL

falta intangibles marca, patentes, software, etc
preoperativos licencias, notario, asesoria, constitucion, boletas, etc
ingenieril, instalaciones, etc, pintado
capital 3 primeros meses (sale de los costos totales)

DE JUGUERIA
A MANGOS
UNIDADES COSTO UNITARIO COSTO TOTAL
1 S/. 2,000.00 S/. 2,000.00
1 S/. 3,000.00 S/. 3,000.00
3 S/. 120.00 S/. 360.00
2 S/. 200.00 S/. 400.00
1 S/. 2,500.00 S/. 2,500.00
2 S/. 1,000.00 S/. 2,000.00
3 S/. 300.00 S/. 900.00
2 S/. 2,000.00 S/. 4,000.00
S/. 9,120.00 S/. 13,160.00

UNIDADES COSTO UNITARIO COSTO TOTAL
50 S/. 15.00 S/. 750.00
30 S/. 25.00 S/. 750.00
S/. 40.00 S/. 1,500.00

UNIDADES COSTO COSTO TOTAL
5 S/. 20.00 S/. 100.00
30 S/. 25.00 S/. 750.00
50 S/. 8.00 S/. 400.00
100 S/. 15.00 S/. 1,500.00
30 S/. 15.00 S/. 450.00
30 S/. 15.00 S/. 450.00
5 S/. 15.00 S/. 75.00
250 S/. 12.00 S/. 3,000.00
250 S/. 5.00 S/. 1,250.00
S/. 130.00 4325

constitucion, boletas, etc

4.00 EQUIPOS S/.825. INVERSION ACTIVO FIJO TANGIBLE VALOR INFRAESTRUCTURAS S/.00 preoperativos instalaciones S/. 700.00 TOTAL S/.00 LICENCIAS S/. 1. 8. 600. 3.325.000.000.500. 1.00 MARCA S/. 5.350.000. 17.00 ACTIVO FIJO INTANGIBLE COSTO SOFTWARE S/.000.00 . 4. 1.00 MAQUINARIAS S/.00 HERRAMIENTAS S/.00 PATENTES S/.650.00 TOTAL S/.

00 2400.00 660.00 605.33 500.00 2300. cantidades a vender mensual---meta de ventas Pxto/Serv Mes 1 Mes 2 Mes 3 Mes 4 JUGOS DE PAPAYA 2000 2000 2000 2000 JUGO DE FRESA 2300 2300 2300 2300 JUGO DE PLATANO 2400 2400 2400 2400 TOTAL 6700 6700 6700 6700 2000 2000 2000 2000 2000 223.00 .00 2000.

PRONOSTICO Mes 5 Mes 6 Mes 7 Mes 8 Mes 9 2000 2000 2000 2000 2000 2300 2300 2300 2300 2300 2400 2400 2400 2400 2400 6700 6700 6700 6700 6700 2000 2000 2000 2000 2000 .

00 2000 2000 24000 .00 6700 6700 6700 80400.Mes 10 Mes 11 Mes 12 total 2000 2000 2000 24000.00 2300 2300 2300 27600.00 2400 2400 2400 28800.

300 JUGO DE PLATANO 2400. 11 PRECIO TOTAL S/.400 S/.00 2400.400 TOTAL S/. 6. 25. 10 PRECIO TOTAL S/.00 2300. 25.00 2400. 20.300 S/. 2. 25.00 PRECIO S/.000 S/.000 JUGO DE FRESA 2300.000 S/. 26. 6. 20.000 2000 2000 2000 PRECIO S/.000 S/.00 2400.00 2300. 26.700 S/.300 S/.300 S/.400 S/. PROYECCION PRONOSTICO Pxto/Serv Mes 1 Mes 2 Mes 3 Mes 4 Mes 5 JUGOS DE PAPAYA 2000.400 S/. 6.700 S/.700 .00 2400.00 S/. 11 S/. 20.700 S/. 25. 10 S/. 11 S/.000 S/. 11 S/. 6. 10 S/.700 S/. 20. 11 S/. 26. 26. 11 S/. 20. 11 PRECIO TOTAL S/. 10 S/. 11 S/. 10 S/. 11 S/.00 2300.400 S/. 26. 25.00 2300.300 S/.00 PRECIO S/. 11 S/. 6.

11 S/.00 2300. 10 S/.700 S/. 11 S/. 6.000 S/.00 S/. 25. 26.000 S/.00 2300.400 S/.400 S/.00 S/. 6. 26.00 2400. 6. 20.00 2400. 25. 10 S/.00 2400. 11 S/.300 S/. 6. 6.00 2400.300 S/. PROYECCION DE INGRESOS PRONOSTICO Mes 6 Mes 7 Mes 8 Mes 9 Mes 10 Mes 11 2000 2000 2000 2000 2000 2000 S/. 25. 6.700 S/.000 S/.00 2300.00 2400. 11 S/. 10 S/. 11 S/. 11 S/. 26. 20.300 2400. 10 S/.000 S/. 25.00 2300. 11 S/.00 2300. 26.700 . 10 S/.300 S/.400 S/.400 S/.300 S/. 11 S/. 26. 26. 20.700 S/.700 S/. 11 S/. 11 S/. 20.300 S/.000 S/.000 2300. 25. 20. 11 S/. 25.400 S/. 10 S/. 20. 11 S/.700 S/.400 S/.

800 S/. 6.000 S/.00 S/.400 . 316. 26. 11 S/.400 S/.Mes 12 TOTAL 2000 24000 S/.000 2300.00 S/. 20. 25.300 S/.00 27600. 240. 303. 11 S/. 80.00 28800.600 2400. 10 S/.700 S/.

00 TOTAL S/. 446.35 S/. 61.00 MANO DE OBRA S/. 356.200.00 GASTOS INDIRECTOS DE FABRICACION S/.200.36 S/.650.784.582. 435. 324. 85.00 TOTAL S/. 60.01 S/. 95.310.240.293.COSTOS TOTALES (RESUMEN) COSTO DE PRODUCCION mes1 mes2 COSTO DE MATERIALES S/.366.00 MERCADERIA S/.00 COSTOS OPERATIVOS PRECIO MATERIA PRIMA E INSUMOS S/.00 . 10.093. 792.

444.310. mes3 mes4 mes5 mes6 S/.200.740.240.00 S/.750.00 S/.310. 60.00 S/.240. 60.800.240. 60.00 S/.190. 60. 447.00 S/.00 S/. 446. 324.350.790.310. 324. 324.240.00 S/. 62.00 S/.310. 60.00 S/.00 S/. 62.00 S/.00 S/. 59.00 S/.00 S/.00 ### . 324.

00 ### S/.190.00 S/.240.310.240.00 S/.00 ### ### ### ### ### si aparece michi…dar clic entre m y n . 60.00 ### S/.00 S/.00 S/. 60.00 S/.940. 324.00 S/. mes7 mes8 mes9 mes10 mes11 S/.230.00 ### S/.240.310. 61.00 S/. 324.00 S/. 64. 324.660. 60.310. 324. 60. 59.310.240. 61.

60. .00 ### ### ### ### . S/. 120. 60. 324.00 S/.022.00 ### ### ### ### S/.00 S/.00 S/. .572.240. . mes12 mes13 mes14 mes15 mes16 mes17 S/.00 ### ### ### ### ### S/.00 S/. 504.240. . 324. S/. S/. 62. - S/.310.590. S/.310.

S/. S/. - . .

00 JUGO DE PAPAYA COSTO UNITARIO INGREDIENTES CANT UNIDAD PRECIO U.15 ### ### JUGO DE PLATAN 2400 2400 2400 COSTO 1.001 ciento 20 TOTAL 192.5 JUGO DE PLATAN COSTO UNITARIO INGREDIENTES CANT UNIDAD PRECIO U.001 sobres 100 20 SORBETE 0. 3. PAPAYA 0.5 AZUCAR 0.4755 12 12 Total Pxto 3 S/.001 bolsas 200 30 BOLSA 0.451.333 lata 3.00 S/.35 S/.001 sobres 100 20 SORBETE 0. PLATANO 0.200.333 lata 3. 10. 61.093.551 5 5 Total Pxto 1 S/.5 LECHE 0.5 JUGO DE FRESA COSTO UNITARIO INGREDIENTES CANT UNIDAD PRECIO U.001 saco 50 kg 115 VASO DESCARTABL 0.001 bolsas 200 30 BOLSA 0. 62.650.05 Kg 3 LECHE 0.05 Kg 2. 3.001 sobres 100 20 TOTAL 191.001 ciento 20 SORBETE 0.00 ### ### JUGO DE FRESA 2300 2285 2340 COSTO 1.001 sobres 100 20 TOTAL 191 .333 lata 3.101.001 Ciento 30 BOLSA 0.5 AZUCAR 0. FRESA 0.05 Kg 4 LECHE 0.501 10 10 Total Pxto 2 S/.Pxto/Serv Mes 1 Mes 2 Mes 3 JUGO DE PAPAYA 2000 2000 2000 COSTO 1.541. 3.5 AZUCAR 0.001 saco 50 kg 115 VASO DESCARTABL 0.20 ### ### TOTAL S/.001 saco 50 kg 115 VASO DESCARTABL 0.

1 1 0.5005 COSTO UNITARIO 0. 60.00 S/.03 3 1 0.00 S/.190.190.001 0.03 3 1 0.115 1000 1 0.15 1. 61.00 COSTO UNITARIO 0.115 1000 1 0.001 0.667 1.166 1.800.115 1000 1 0.4755 .333 0.909 0.333 0.125 1 1 1 1.2 2 1 0.001 0.02 2 1 0.500 1.03 3 1 0. 62.333 0.743 COSTO UNITARIO 0.500 1.166 1.91 0. 59.166 1.02 2 1 0. 62.1 1 0.500 1.91 0.00 S/.02 2 1 0.1 1 0.02 2 1 0.790. 5.500 0.500 0. COSTO DE MATERIALES Mes 4 Mes 5 Mes 6 Mes 7 Mes 8 2000 2000 2000 2000 2000 5 5 5 S/.50 1.02 2 1 0.02 2 1 0.770.00 5 ### ### ### ### ### 2139 2400 2099 2239 2397 10 10 10 10 10 ### ### ### ### ### 2400 2400 2400 2400 2400 12 12 12 12 12 ### ### ### ### ### S/.5 1 0.00 S/.551 2.500 0.

00 . 10. 64.00 S/. TOTAL Mes 9 Mes 10 Mes 11 Mes 12 2000 2000 2000 2000 24000 5 5 5 5 5 ### ### ### ### ### 2114 2586 2243 2379 10 10 10 10 10 ### ### ### ### S/.590.940.022. 120.00 S/.660. 59. 61.00 2400 2400 2400 2400 12 12 12 12 12 ### ### ### ### S/.00 S/.230.00 S/. 62. 12.00 S/.

familiar gratificacion 5000 4236. 5.01 S/.00 S/. S/. 1.00 S/. 5. 1.00 ADMINISTRACION Administrador S/. MES 1 MES 2 MES 3 MES 4 FABRICA Gerentre S/. 2. 5. 6. S/. S/.200. .300. 7. - RRHH S/. S/. - VENTAS Cajero S/. . 850. . S/.200.00 Asistente S/. 6.00 S/. S/. .00 S/. . 9.00 S/.00 S/.00 S/. .86 30 .00 S/.200. . - TOTAL S/. S/. 1. S/.00 S/.00 S/.500. S/.00 S/. . S/. .200.500. . S/. S/. . - Jefe de Finanzas S/. . - Estibadores S/.100. 850. basico escolaridad A. . 1. . S/. .200.200. . 6. .000.00 S/.000. 1. . - Supervisor S/. 850.00 S/. 950.00 Operarios S/. S/.01 S/.000. .00 S/. - Publicista S/. - Contador S/. S/. 1. 850. . - TOTAL S/. 5.900. - bonificaciones planilla s. S/.00 S/. S/.800.00 S/. S/.200. 1.00 S/. S/. S/. . S/. 2.000. . . .00 S/. 1. S/. - TOTAL S/. S/.00 S/.200.000. S/. - Reponedor S/.

00 S/. S/.200. S/. - descuentos vacaciones TOTAL SEGURO TOTAL Dct CTS . . 1. S/. . S/. 6. 5.200. MANO DE OBRA MES 5 MES 6 MES 7 MES 8 MES 9 MES 10 S/.00 S/. S/. S/. S/. S/. . . . S/. S/. - S/. 1. . S/. . . . . .00 S/. .200. S/.00 S/.000. S/. .000. 1. . S/. . S/. . S/. S/. 5.000. - S/.00 S/. 6. .200. . S/. .00 S/. . . S/. . S/. 1. S/. S/.00 S/. S/. S/. S/. S/. S/. - S/. . - S/. . . S/.000. - S/. S/. 5. - S/. S/. 6. .00 S/. . . . . . . . S/. - S/. S/. S/. S/. 1. S/. S/.200.00 S/. . 1. S/. . 6. S/. .000.200. .00 S/. S/. S/.200. . . 5. S/. - S/.00 S/. . . S/. . S/. . - S/. 6. S/.00 S/.00 S/. .00 S/. S/. . - S/. .200. S/. . S/. S/. S/. S/.200.00 S/.00 S/. . S/. . . .000. S/. 5.00 S/.00 S/. S/. - S/.200. S/. . . 5. . . S/. S/.200. .200. . . 6. S/. . S/. S/. S/. .

00 S/.00 S/. 9. S/.00 S/. S/. S/. S/.00 S/. S/.200. S/. - S/. - S/. . 76. S/.000. S/. S/.000. S/.00 S/. - S/. .100.00 S/. S/. . . . S/. S/. 5. S/. .01 S/. . . 1. S/. . - S/.200. S/. - S/. S/. . . - S/. MES 11 MES 12 TOTAL S/. 5.01 MONTO MENSUAL A PERCIBIR . - S/. S/. - S/. . S/. . .000.200.200. . 85. 5. - S/.100. .00 S/. - S/. . . . S/. . . 6.00 S/. S/. S/. . S/. . 1.200. - S/. 6. S/. . - S/.

300. 300. 850.00 S/. 650.00 S/.00 S/. 300.00 S/.00 S/. 5. 500.000.650.00 S/. 500. 1.00 S/.200.00 Servicio de Agua Potable S/. 500.00 S/. 4.00 S/.00 S/.150.00 S/.200.150. 400. 850. 1.00 TOTAL S/.259. 1. 2. 7.00 S/.00 TOTAL S/. 400.00 Materiales de limpieza S/.00 S/.00 S/. 300.120. 300.00 Mes 1 Mes 2 Mes 3 publicidad S/.000.472. 3.00 volantes S/.00 afiches S/. GAS Mes 1 Mes 2 Mes 3 Seguro S/.000. 650.00 S/.00 S/.00 gastos de administracion ### ### total ### . 300.00 S/.00 servicio de telefonia S/. 3.00 Seguridad S/.910. 300.00 S/. 1.00 S/.00 Servicio de energía electrica S/. 3.00 S/.00 S/. 300. 1.00 S/.00 S/.00 transporte S/. 302. 7.200. 650. 850. 299. 1.150. 400.00 S/.

00 S/. 850. 3. 305.00 S/.150.00 S/.00 S/. 1.000.00 S/. 1.00 S/. 8.00 S/. 300.00 S/.00 S/.00 S/.00 S/.00 S/.150.00 S/.550.00 S/. GASTOS DE ADMINISTRACIÓN Mes 4 Mes 5 Mes 6 Mes 7 Mes 8 Mes 9 S/.000.000. 5.00 S/.200. 300. 300. 650.00 S/. 500. 1.00 S/.200.00 S/. 850. 1.00 S/. 7.00 S/. 500. 5. 300.355.00 S/. 400.00 S/. 1.200.00 S/.00 S/. 1.00 S/.000.00 S/.00 S/. 400. 300.00 S/.00 S/.00 S/. 5. 3.00 S/. 400.00 S/. 7.00 S/.00 S/.00 S/.00 S/.00 S/.00 S/. 300.00 S/.200. 650.439. 7.00 VENTAS Mes 4 Mes 5 Mes 6 Mes 7 Mes 8 Mes 9 S/.00 S/. 5.000.00 S/. 650.00 S/.00 S/.00 S/. 289.00 S/.000.00 S/. 500.00 S/.150.899. 300.00 S/.00 S/.00 S/.100. 302.00 S/.00 S/.00 S/.150. 1.690.00 S/.00 S/. 3. 1.150. 650.00 S/. 3. 5. 300.00 S/.00 .00 S/.755.150.00 S/. 5. 300. 850.00 S/.00 S/.00 S/.00 S/.00 S/. 3. 400. 850. 500.00 S/. 300.400. 300.00 S/. 1.00 S/.200. 300. 500.200.00 S/. 850. 7. 650.042.00 S/. 850. 305. 3. 1. 7. 400. 650.550. 500. 400. 1. 1. 299.200.00 S/.000. 300.

00 S/. 303.00 S/. 850. 300. 7.639.00 S/.000.300.00 S/.000.00 S/.200.150. 3. Mes 10 Mes 11 Mes 12 total S/.400.330.200.00 S/. 300.600.000.800.592. 6. 1.150. 7.600.00 S/.00 S/. 5. 1.360. 500.00 S/.00 S/. 3. 14. 37.00 S/.150. 300.00 S/.00 S/. 3.00 S/.000.00 S/. 289.00 S/.00 S/.522.200. 1.00 S/. 5.00 S/.00 S/.00 S/. 4.00 S/.00 S/.00 S/.00 S/. 86.200. 300.00 S/. 850.00 S/. 5.749. 650. 10. 400. 300.00 Mes 10 Mes 11 Mes 12 total S/. 1. 7. 400.00 ### .00 S/.00 S/.00 S/. 1.00 S/. 3.00 S/. 1. 400. 7. 650. 3.713. 650.00 S/. 300. 58.00 S/. 299.00 S/. 500.000. 500.00 S/.00 S/.00 S/.00 S/.00 S/.00 S/. 3.00 S/.00 S/. 12.00 S/.800. 850.800.00 S/.00 S/.400.

estado de ganancias y perdidas SUMAR INGRESOS POR VENTAS 80400 RESTAR COSTO DE PRODUCCION UTILIDAD BRUTA GASTO DE ADMINISTRACION 124322 GASTO DE VENTAS UTILIDAD OPERACIONAL IMPUESTOS UTILIDAD NETA .

00 S/.00 S/.094.555. 30.00 S/. 56.00 S/.43 S/.00 S/. 50. 400.00 S/.57 . 30.00 S/.99 S/. 30.000. 499.236. 7.50 Jefe de Finanzas S/. 679.71 S/. 631. 50.29 S/.00 S/. 679.00 S/.575. 150.994. 67.00 S/. 679. 30. 30. 1.00 S/.64 mozos 4 S/. 679.64 VENTAS Cajero S/.71 S/. 50.71 S/.00 S/.64 mozos1 S/. 353.00 S/.71 S/.00 S/. 30.84 S/.00 S/. 30. 2. 30. 56.00 S/.00 S/.71 S/. 50.00 S/.00 S/.79 Supervisor S/. 679. 50.64 mozos 2 S/.00 S/. 56. 30. 30.07 Asistente S/.00 S/. 30. 150. 5.00 S/. 1. 50.00 S/.00 S/. 979.00 S/.236. 63. 7.494. 30.00 S/.64 reponedor S/.00 S/.00 S/. 81.64 Operarios S/. 50. 4.00 S/.86 S/. 63.71 S/.07 Publicista S/. 30.00 S/.00 S/. 1. 50.33 ADMINISTRACIÓN Administrador S/. 56.64 mozos 3 S/.00 S/. 50. 30. 63.71 S/. 160.00 S/.36 Contador S/.00 S/.00 S/. 50. 979.71 S/.79 TOTAL S/. 50. 250.00 S/. 30.00 S/.922. PLANILLA mensual basico bonificaciones familiar cts FABRICA Gerente S/. 83. 56.33 TOTAL S/. 240. 1. 679. 629.00 S/. 765.00 S/.43 S/.00 S/.00 S/.79 Reponedor 2 S/. 30.50 Jefe de RRHH S/. 30. 765.00 S/. 103.00 S/.21 TOTAL S/.72 S/. 50. 174. 765. 50.57 S/. 124.64 Operarios 2 S/. 50. 808. 50.64 Estibadores S/.00 S/.43 S/. 50.86 S/. 250. 81.00 S/. 56. 30. 50. 50.

00 S/. S/. 56. 5. S/. .50 S/. .00 S/. 23. 1. 973. 1. 23. 23. S/.00 S/. .00 S/.023. . 2.07 S/.64 S/. .00 S/.00 S/. 63.00 S/. 850. 850.00 S/.200.00 S/.223. 1.00 S/. 23.00 S/. 63. 23. 115.64 S/.67 S/. 873. - S/.00 S/. 103. 81.00 S/. 1. S/.64 S/. . 23.50 S/. 950. .64 S/.64 S/. 1.200.00 S/.00 S/.00 S/. 973. 23. 23. S/.00 S/. 63.00 S/.00 S/.238. .633. 115. 184. 2.00 S/. . 174.00 S/.00 S/. 160.00 S/.36 S/. 56. 56.00 S/. 23. 23.sual vacaciones rem bruta descuentos renta total dscto Neto a pagar Neto a pagar MES 1 MES 2 S/.33 S/.00 S/. 5. 23. - . 2. 23. 23.00 S/.79 S/.00 S/.00 S/.800.823. 1. 9.523. 23. 23. 23. 873.00 S/. 873.21 S/.00 S/.57 S/. 7.00 S/.00 S/. - IÓN S/. 23. 499.00 S/.00 S/. 9. 950. 23. S/.00 S/.01 S/. 850.323. 83.01 S/. 23. S/. 850.200.79 S/.500.64 S/.00 S/.33 S/. S/. 850. 2.223.00 S/. 56.00 S/. 873. 23. 23. 81.00 S/.67 S/. 1.00 S/. S/. .00 S/.00 S/. S/. .98 S/. . 1.00 S/. 1. S/. 973.07 S/. 23.300.00 S/. S/. 23. 850.00 S/. 873.00 S/.00 S/.79 S/. 23.00 S/.00 S/.00 S/. 23. 23.215. 56. 23. 23. 23. S/. .00 S/. 1.000. S/.00 S/.00 S/. 23. 5. 23.00 S/. S/.00 S/. 1. 23. 23.64 S/.01 S/.00 S/.00 S/. S/. 629. .00 S/. S/.246.000. 56. S/. 353.000.00 S/.00 S/.523.00 S/. 1. . 1. 950.00 S/. .00 S/.66 S/.00 S/.223.64 S/.00 S/.00 S/. 67.00 S/.00 S/. . 23. 631.00 S/. .00 S/.500. 23.023.00 S/. 124. 23. 873.64 S/.00 S/.00 S/.

000.00 S/.00 S/.000.000.00 S/.200.000. 1.200. 5.200.000.00 S/.00 S/. 5. 1. 5. 1.200.00 S/. 5.00 S/. 1.00 S/. 1. 5.00 S/.200.00 .000. 1.00 S/. 5.200. Neto a pagar Neto a pagar Neto a pagar Neto a pagar Neto a pagar Neto a pagar MES 3 MES 4 MES 5 MES 6 MES 7 MES 8 S/.00 S/.

00 S/.000.00 S/.000.200. 5. 5.00 S/. 1. 1.000.00 S/.000. 5.200.200. Neto a pagar Neto a pagar Neto a pagar Neto a pagar MONTO ANUAL MES 9 MES 10 MES 11 MES 12 TOTAL S/. 5.000. 1.200.00 S/.00 S/.00 S/.00 . 1.00 S/. 5.