REQUERIMIENTO AL POR MAYOR

BASE
CAPACIDAD

104

STOCK 40%
TOTAL

41.6
145.6

146

AREA DE COCINA
CUBERTERA
CANTIDAD
NECESARIA
146
73
146
146
146
146
146
146

CANTIDAD REAL

ARTCULO

144
72
144
144
144
144
144
144

cuchara de sopa
cucharita larga de postre para helados
cuchillo de entrada
cuchillo de fondo
cuchillo de pescado
tenedor de entrada
tenedor de fondo
tenedor de pescado

COSTO
UNIDAD
S/. 2.80
S/. 2.00
S/. 2.80
S/. 2.80
S/. 2.80
S/. 2.80
S/. 2.80
S/. 2.80

TOTAL

VAJILLA
CANT NECESARIA

CANT REAL

ARTCULO

COSTO

CANT NECESARIA

CANT REAL

ARTCULO

37
146
146
37
37
37
37
37

36
144
144
36
36
36
36
36

plato ovalado fuente

plato base
plato de entrada
plato parihuela
plato hondo para sopa
plato de piqueo 5 divisiones
plato fuente 3 divisiones
plato sombrero

TOTAL

UNIDAD
S/. 25.00
S/. 12.00
S/. 9.00
S/. 10.00
S/. 8.00
S/. 30.00
S/. 20.00
S/. 25.00

COSTO
TOTAL
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

403.20
144.00
403.20
403.20
403.20
403.20
403.20
403.20

S/. 2,966.40

COSTO

TOTAL
S/. 900.00
S/. 1,728.00
S/. 1,296.00
S/. 360.00
S/. 288.00
S/. 1,080.00
S/. 720.00
S/. 900.00

S/. 7,272.00

UTENSILIOS DE COCINA
CANT

ARTCULO

02
08
08
05
04
04
03
02
03
07
07
02
02
02
03
05
02
02
05
03
03
01
02
05
04
10
20
15
10
01

baldes 18 lt plstico
bowls acero inoxidable chico
bowls acero inoxidable medianos
bowls acero inoxidable grande
colador plastico grande
colador de metal grande (frituras)
colador fino acero inoxidable
cucharn acero inoxidable N 12
cucharon acero inoxidable N 8
cucharones de palo
cuchillo de chef acero inoxidable
cuchillo fileteador
espatula acero inoxidable
espumadera acero inoxidable
exprimidor de limon acero inoxidable
jabas
moldes de arroz acero inoxidable
juego de ollas N 28,30,32,36,40
parrilleras de mesa
perol medianos
pinza acero inoxidable
prensa papa acero inox.
rallador acero inoxidable
sarten grande
sarten medianos
tablas de picar acrilicas
taper plastico tamao mediano
taper plastico tamao grande
taper plastico tamao pequeo
trinche de cocina

TOTAL

COSTO
UNIDAD
S/. 20.00
S/. 4.00
S/. 8.00
S/. 10.00
S/. 12.00
S/. 15.00
S/. 8.00
S/. 12.00
S/. 5.00
S/. 5.00
S/. 30.00
S/. 15.00
S/. 5.00
S/. 10.00
S/. 12.00
S/. 12.00
S/. 5.00
S/. 230.00
S/. 13.00
S/. 35.00
S/. 5.00
S/. 30.00
S/. 10.00
S/. 65.00
S/. 45.00
S/. 35.00
S/. 5.00
S/. 8.00
S/. 3.00
S/. 5.00

MAQUINARIA DE OPERACIN
CANT

EQUIPO

02
01
01
01
06
03
01
01
01
01
01
01
01
10

cocina industrial 3 hornillas

camara mixta 4 puertas
refrigeradora LG 200 lt
lavadero con escurridor con 2 pozas
mesa de trabajo 2 niveles
mesa de trabajo 1 nivel
mesa de trabajo refrigerada ijncluido 1 conservadora
licuadora semindustrial 3 lt
licuadora OSTER 1 lt
horno microonda SAMSUNG
campana extractora
gratinador
balanza electrnica plataforma de acero cap 30 kg
ducto x metro

TOTAL

COSTO
UNIDAD
S/. 1,350.00
S/. 7,200.00
S/. 700.00
S/. 2,100.00
S/. 1,200.00
S/. 1,000.00
S/. 3,500.00
S/. 550.00
S/. 210.00
S/. 250.00
S/. 1,200.00
S/. 800.00
S/. 200.00
S/. 75.00

COSTO
TOTAL
S/. 40.00
S/. 32.00
S/. 64.00
S/. 50.00
S/. 48.00
S/. 60.00
S/. 24.00
S/. 24.00
S/. 15.00
S/. 35.00
S/. 210.00
S/. 30.00
S/. 10.00
S/. 20.00
S/. 36.00
S/. 60.00
S/. 10.00
S/. 460.00
S/. 65.00
S/. 105.00
S/. 15.00
S/. 30.00
S/. 20.00
S/. 325.00
S/. 180.00
S/. 350.00
S/. 100.00
S/. 120.00
S/. 30.00
S/. 5.00

S/. 2,573.00

COSTO
TOTAL
S/. 2,700.00
S/. 7,200.00
S/. 700.00
S/. 2,100.00
S/. 7,200.00
S/. 3,000.00
S/. 3,500.00
S/. 550.00
S/. 210.00
S/. 250.00
S/. 1,200.00
S/. 800.00
S/. 200.00
S/. 750.00

S/. 30,360.00

REA DE SALN

UTENSILIOS
CANT

ARTCULO

08
04
78
26

azafate antideslisante
cenicero
salseros
cancheros

COSTO
UNIDAD
S/. 20.00
S/. 2.00
S/. 2.00
S/. 2.00

TOTAL
S/. 160.00
S/. 8.00
S/. 156.00
S/. 52.00

TOTAL

S/. 376.00

MUEBLES Y ENSERES
COSTO

CANT

ARTCULO

26
02
05
104
120
02
03
13

mesas madera tornillo (1.20 x 0.90 cm)

estacin madera tornillo
silla de beb
sillas comensal
servilletas de tela
tacho de basura
mesa de recepcin
PUFF madera cedro relleno con espuma

UNIDAD
S/. 100.00
S/. 250.00
S/. 80.00
S/. 90.00
S/. 8.00
S/. 10.00
S/. 90.00
S/. 80.00

TOTAL

TOTAL
S/. 2,600.00
S/. 500.00
S/. 400.00
S/. 9,360.00
S/. 960.00
S/. 20.00
S/. 270.00
S/. 1,040.00

S/. 15,150.00

EQUIPOS
01
01
05

equipo de sonido panasonic

televisor plasma 32" panasonic
ventilador

TOTAL

S/. 500.00
S/. 750.00
S/. 120.00

S/. 500.00
S/. 750.00
S/. 600.00

S/. 1,850.00

AREA DE BAR
MUEBLES
CANT

EQUIPO

06
01
01

sillas de bar
barra y repisa para bebidas con divisiones
lavadero dos divisiones

COSTO
UNIDAD
S/. 120.00
S/. 2,500.00
S/. 200.00

TOTAL
S/. 720.00
S/. 2,500.00
S/. 200.00

TOTAL

S/. 3,420.00

CRISTALERA
CANT

CANT
REAL

EQUIPO

37
37
146
37
37
37
146
26
26
26

36
36
144
36
36
36
144
24
24
24

copa kero
copa champagne
copa de agua
copa de vino blanco
vaso cervero
vaso de 12 oz cocteles largos
vasos de 10 oz para gaseosa
hielera con pinza
jarra de 1/2 litro
jarras de litro
TOTAL

COSTO
UNIDAD

TOTAL

S/. 4.20
S/. 3.80
S/. 2.00
S/.
S/.
S/.
S/.

1.90
1.50
2.40
2.00

S/. 10.00
S/. 5.00
S/. 8.00

S/. 151.20
S/. 136.80
S/. 288.00
S/. 68.40
S/. 54.00
S/. 86.40
S/. 288.00
S/. 240.00
S/. 120.00
S/. 192.00
S/. 1,624.80

AREA ADMINISTRATIVA
MUEBLES Y EQUIPOS
COSTO

CANT

ARTCULO

04
02
01
02
01
02
16
16
16
23
16

silla de oficina
escritorio de oficina
mueble de caja
pos ( visa, master card)
impresora multifuncional
computadoras
chaqueta de cocicna
botas
cofia
camisa y blusa con logo
mandil

UNIDAD
S/. 100.00
S/. 200.00
S/. 100.00
S/. 250.00
S/. 600.00
S/. 1,500.00
S/. 50.00
S/. 18.00
S/. 0.50
S/. 17.00
S/. 10.00

TOTAL
S/. 400.00
S/. 400.00
S/. 100.00
S/. 500.00
S/. 600.00
S/. 3,000.00
S/. 800.00
S/. 288.00
S/. 8.00
S/. 391.00
S/. 160.00

TOTAL

S/. 6,647.00

UTILES DE OFICINA
CANT

ARTCULO

24
250
1000
500
500
1000
100
12
500
C/N

archivadores
sobre manila
papel membretado
comandas
facturas y boletas
papel bond
kardex de productos
tinta epson
formatos
tiles

TOTAL

COSTO
UNIDAD
S/. 8.00
S/. 1.50
S/. 2.00
S/. 3.00
S/. 4.50
S/. 0.10
S/. 3.50
S/. 9.00
S/. 4.00
S/. 70.00

TOTAL
S/. 192.00
S/. 375.00
S/. 2,000.00
S/. 1,500.00
S/. 2,250.00
S/. 100.00
S/. 350.00
S/. 108.00
S/. 2,000.00
S/. 70.00

S/. 8,945.00

INSTALACIN DE SEGURIDAD
CANT

INSTRUMENTOS

4
2
1
6
1

extintor 4 kg
botiquin
sealizacion
luz de emergencia
camara de seguridad

COSTO
UNIDAD
S/. 50.00
S/. 20.00
S/. 30.00
S/. 80.00
S/. 3,650.00

detector de humo

S/. 20.00

TOTAL

TOTAL
S/. 200.00
S/. 40.00
S/. 30.00
S/. 480.00
S/. 3,650.00
S/. 20.00

S/. 4,420.00

IMPLEMETNOS DE LIMPIEZA LIMPIEZA

CANT

PRODUCTOS

6
2
3
12
6
6
6
6
24
12
48
12
12
12
12
12
24

escobas
jalador
trapeador
desinfectantes
baldes
recogedor
guantes industriales
cera
bolsa 46*20
secadores
paos absorventes
lejia
quitagrasa
ayudin
ambientador
papel higienico 250 mt
esponja

COSTO
UNIDAD
S/. 5.00
S/. 8.00
S/. 5.00
S/. 9.00
S/. 7.00
S/. 5.00
S/. 7.50
S/. 9.00
S/. 10.00
S/. 4.50
S/. 3.50
S/. 12.00
S/. 11.50
S/. 7.00
S/. 6.00
S/. 4.00
S/. 1.00

dispensador de ambientador

S/. 30.00

TOTAL
S/. 30.00
S/. 16.00
S/. 15.00
S/. 108.00
S/. 42.00
S/. 30.00
S/. 45.00
S/. 54.00
S/. 240.00
S/. 54.00
S/. 168.00
S/. 144.00
S/. 138.00
S/. 84.00
S/. 72.00
S/. 48.00
S/. 24.00
S/. 60.00

2
24
2
6

dispensador de papel higienico

jabon lquido
dispensador de jabn
detergente 10 Kg

TOTAL

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

45.90
10.00
28.50
30.00

S/. 91.80
S/. 240.00
S/. 57.00
S/. 180.00

S/. 1,940.80

REMODELACIN
ZONAS

DESCRIPCIN
MAYOLICA PISO Y PARED

TAMAO
3M x 5M

SS.HH. SALN

INSTALACIONES SANITARIAS

4 INODOROS, 2 URINARIOS, 4
LAVADEROS

MANO DE OBRA
MAYOLICA PISO Y PARED

SS.HH. PERSONAL

SALN

15M
3M x 4M

INSTALACIONES SANITARIAS

2 INODOROS , 2LAVADEROS

MANO DE OBRA
PINTURA FACHADA E INTERIOR
MANO DE OBRA

12M
300M
300M

COSTO
S/. 450.00

S/. 1,440.00
S/. 500.00
S/. 360.00
S/.
S/.
S/.
S/.

400.00
300.00
650.00
700.00

TOTAL

DECORACIN
CANTIDAD

EQUIPO

14
3
1
1
8

cuadros decorativos
espejo para baos
pizarra madera tornillo
plantas
focos 5 watts

fluorescentes 40 watts
TOTAL

COSTO
UNIDAD
S/. 50.00
S/. 100.00
S/. 90.00
S/. 50.00
S/. 8.00
S/. 25.00

TOTAL

S/. 2,390.00

S/. 1,060.00

S/. 1,350.00
S/. 4,800.00

COSTO
TOTAL
S/. 700.00
S/. 300.00
S/. 90.00
S/. 50.00
S/. 64.00
S/. 150.00
S/. 1,354.00

AREA DE PERSONAL
COSTO

CANTIDAD

EQUIPO

2
1
1

looker 10 casilleros (40 cm x 30 cm c/u)

plancha
mesa 1.20*80

UNIDAD
S/. 250.00
S/. 500.00
S/. 80.00

TOTAL

TOTAL
S/. 500.00
S/. 500.00
S/. 80.00
S/. 1,080.00

AREA DE ALMACN
CANTIDAD

EQUIPO

2
1
1

repisas metalica
mesa madera tornillo
silla madera tornillo
TOTAL

COSTO
UNIDAD
S/. 220.00
S/. 90.00
S/. 50.00

TOTAL
S/. 440.00
S/. 90.00
S/. 50.00
S/. 580.00

GASTOS DE PUBLICIDAD PREOPERATIVOS

TIPO DE PUBLICIDAD

DESCRIPCIN
DISEO DE LA PAGINA WEB
REDES SOCIALES
DOMINIO
HOSTING
FOLLETERIA 1/2 MILLAR
TARJETAS PERSONALES 250
IMPRESIN DE CARTAS
DISEO DE MARCA
DISEO DE CARTA
LETRERO FACHADA

ELECTRNICA

IMPRESA

OTROS

TOTAL

S/. 2,640.00

CONSTITUCIN DE LA EMPRESA
TRMITE

COSTO
POR CUENTA PROPIA

BUSQUEDA DE NOMBRE
RESERVA DE NOMBRE
ELABORACIN DE MINUTA
ELEVAR LA MINUTA A ESCRITURA PBLICA
ELEVAR LA ESCRITURA PBLICA EN SUNARP
TOTAL

S/. 6.00
S/. 18.00
S/. 300.00
S/. 150.00
S/. 90.00
S/. 564.00

NOTARA
TODOS TRMITES

S/. 700.00
COFIDE

COSTO
S/. 600.00
S/. 165.00
S/. 50.00
S/. 160.00
S/. 55.00
S/. 40.00
S/. 520.00
S/. 250.00
S/. 50.00
S/. 750.00

TODOS TRMITES

S/. 380.00

PLANILLA
CARGO
ADMINISTRADOR
CAJERO
JEFE DE MOZO
ANFITRIONA
MOZOS
CORREDOR
ENCARGADO DE BAR
ENCARGADO DE ALMACN
CHEF
COCINEROS
AYUDANTES DE COCINA
STEWAR
VALET PARKING
TOTAL

BASE
S/. 1,700.00
S/. 800.00
S/. 820.00
S/. 850.00
S/. 750.00
S/. 750.00
S/. 800.00
S/. 800.00
S/. 1,400.00
S/. 850.00
S/. 750.00
S/. 750.00
S/. 750.00

ANUAL
S/. 20,400.00
S/. 9,600.00
S/. 9,840.00
S/. 10,200.00
S/. 9,000.00
S/. 9,000.00
S/. 9,600.00
S/. 9,600.00
S/. 16,800.00
S/. 10,200.00
S/. 9,000.00
S/. 9,000.00
S/. 9,000.00

ESSALUD 9%
S/. 153.00
S/. 72.00
S/. 73.80
S/. 76.50
S/. 67.50
S/. 67.50
S/. 72.00
S/. 72.00
S/. 126.00
S/. 76.50
S/. 67.50
S/. 67.50
S/. 67.50

E.ANUAL
S/. 1,836.00
S/. 864.00
S/. 885.60
S/. 918.00
S/. 810.00
S/. 810.00
S/. 864.00
S/. 864.00
S/. 1,512.00
S/. 918.00
S/. 810.00
S/. 810.00
S/. 810.00

GRATIFICACIN
S/. 1,700.00
S/. 800.00
S/. 820.00
S/. 850.00
S/. 750.00
S/. 750.00
S/. 800.00
S/. 800.00
S/. 1,400.00
S/. 850.00
S/. 750.00
S/. 750.00
S/. 750.00

S/. 11,770.00

S/. 141,240.00

S/. 1,059.30

S/. 12,711.60

S/. 11,770.00

RECIBO POR HONORARIOS

CARGO
CONTADOR
CORREDOR
ENCARGADO DE PUBLICIDAD

BASE X DIA
S/. 120.00
S/. 25.00
S/. 450.00

# DE DIAS MENSUAL
2

TOTAL

50
TOTAL A PAGAR

TEMPORADA

TEMPORADA ALTA

MES
ENERO
FEBRERO
MARZO
ABRIL
MAYO
JUNIO
JULIO

TEMPORADA BAJA

TEMPORADA ALTA

# DE DIAS ANUAL
24
14
12

AGOSTO
SETIEMBRE
OCTUBRE
NOVIEMBRE
DICIEMBRE

FESTIVIDAD
AO NUEVO
DIA DE LA AMISTAD
DA DE LA MUJER
SEMANA SANTA
DIA DE LA SECRETARIA
DIA DEL TRABAJO
DIA DE LA MADRE
DIA DEL PADRE
DIA DEL CEBICHE
DIA DEL AMIGO
FIESTAS PATRIAS
DIA DE LA JUVENTUD
DIA DE LA CANCION CRIOLLA
NAVIDAD

# DE PERSONAS
1
1
1

TOTAL ANUAL
S/. 2,880.00
S/. 350.00
S/. 5,400.00

S/. 8,630.00
S/. 284,483.60

CTS
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

850.00
400.00
410.00
425.00
375.00
375.00
400.00
400.00
700.00
425.00
375.00
375.00
375.00

S/. 5,885.00

SUB TOTAL ANUAL # de personal

S/. 24,786.00
1
S/. 11,664.00
1
S/. 11,955.60
1
S/. 12,393.00
1
S/. 10,935.00
5
S/. 10,935.00
1
S/. 11,664.00
1
S/. 11,664.00
1
S/. 20,412.00
1
S/. 12,393.00
5
S/. 10,935.00
2
S/. 10,935.00
1
S/. 10,935.00
1
S/. 171,606.60

22

TOTAL ANUAL
S/. 24,786.00
S/. 11,664.00
S/. 11,955.60
S/. 12,393.00
S/. 54,675.00
S/. 10,935.00
S/. 11,664.00
S/. 11,664.00
S/. 20,412.00
S/. 61,965.00
S/. 21,870.00
S/. 10,935.00
S/. 10,935.00

ONP/AFP (13%)
S/. 221.00
S/. 104.00
S/. 106.60
S/. 110.50
S/. 97.50
S/. 97.50
S/. 104.00
S/. 104.00
S/. 182.00
S/. 110.50
S/. 97.50
S/. 97.50
S/. 97.50

S/. 275,853.60

S/. 1,530.10

ESTRUCTURA DE INVERSIN
1.- TANGIBLE
TOTAL
1.1 REA DE COCINA
A.-CUBERTERA
B.- VAJILLA
C.- UTENSILIOS
D.- MAQUINARIA DE OPERACIN
1.2 REA DE BAR
A.-CRISTALERA
B.- MUEBLES
1.3 REA DE SALN
A.- UTENSILIOS
B.- MUEBLES Y ENSERES
C.- EQUIPOS
1.4 REA ADMINISTRATIVA
A.- MUEBLES Y EQUIPOS
B.-TILES DE OFICINA
1.5 REA DE PERSONAL
A.-MUEBLES Y EQUIPOS
1.6 REA DE LMACEN
A.- MUEBLES Y EQUIPOS
1.7 REA DE MANTENIMIENTO Y LIMPIEZA
A.- PRODUCTOS Y MATERIALES
1.8 INSTALACIN DE SEGURIDAD
A.- EQUIPOS
1.9 REMODELACIN
1.10 DECORACIN

S/. 43,171.40
S/. 2,966.40
S/. 7,272.00
S/. 2,573.00
S/. 30,360.00
S/. 5,044.80
S/. 1,624.80
S/. 3,420.00
S/. 17,376.00
S/. 376.00
S/. 15,150.00
S/. 1,850.00
S/. 15,592.00
S/. 6,647.00
S/. 8,945.00
S/. 1,080.00
S/. 1,080.00
S/. 580.00
S/. 580.00
S/. 1,940.80
S/. 1,940.80
S/. 4,420.00
S/. 4,420.00
S/. 4,800.00
S/. 1,354.00

TOTAL

S/. 95,359.00

2.- INTANGIBLE
2.1 ESTUDIO DE MERCADO
ENCUESTA PRECENCIALES
ENCUESTA POR WEB
ENTREVISTA DE PROFUNDIDAD
2.2 PUBLICIDAD Y MARKETING
2.3 CONSTITUCIN DE LA EMPRESA

TOTAL

TOTAL
S/. 1,290.00
S/. 800.00
S/. 40.00
S/. 450.00
S/. 2,640.00
S/. 380.00

S/. 4,310.00

INVERSIN TOTAL

S/. 99,669.00

ESTRUCTURA DE FINANCIAMIENTO
APORTE PROPIO

1.- TANGIBLE
2.- INTANGIBLE

S/. 0.00
S/. 0.00

3.- CAPITAL DE TRABAJO (30% INV)

TOTAL FINANCIAMIENTO NECESARIO
TOTAL FINANCIAMIENTO REAL
PORCENTAJE

S/. 0.00
S/. 0.00

SALDO A CAJA

0%

DEPRECIACIN
1.1 REA DE COCINA
1.2 REA DE BAR
1.3 REA DE SALN
1.4 REA ADMINISTRATIVA
1.5 REA DE PERSONAL
1.6 REA DE LMACEN
1.8 INSTALACIN DE SEGURIDAD
1.9 REMODELACIN
1.10 DECORACIN

TOTAL

PRESTAMO BANCARIO

S/. 95,359.00
S/. 4,310.00
S/. 29,900.70
S/. 129,569.70
S/. 130,000.00
100%
S/. 430.30

IACIN
10%
S/. 4,317.14
S/. 504.48
S/. 1,737.60
S/. 1,559.20
S/. 108.00
S/. 58.00
S/. 442.00
S/. 480.00
S/. 135.40

S/. 9,341.82

INGRESO MENSUAL
ENERO
PREMISAS
TIPO DE CAMBIO
CAPACIDAD MAX.OFERTADA
# DAS AL MES
# DAS MARTES- JUEVES
# DAS VIERNES-DOMINGO

FEBRERO

MARZO

ABRIL

MAYO

$2.75
104
27
15
12

$2.75
104
24
12
12

$2.75
104
27
12
15

$2.75
104
25
13
12

$2.75
104
27
14
13

CLIENTES MARTES A JUEVES

# COMENSAL POR DA
# COMENSAL POR SEMANA
OCUPACIN AL MES

52
156
780

63
189
756

63
189
756

68
204
884

73
219
1022

CLIENTES VIERNES A DOMINGO

# COMENSAL POR DA
# COMENSAL POR SEMANA
OCUPACIN AL MES

68
204
816

78
234
936

78
234
1170

83
249
996

88
264
1144

80

90

60

80

120

1676
60%
S/. 45.00

1782
71%
S/. 45.00

1986
71%
S/. 45.00

1960
75%
S/. 45.00

2286
81%
S/. 45.00

INGRESO

S/. 75,420.00

S/. 80,190.00

S/. 89,370.00

S/. 88,200.00

S/. 102,870.00

INGRESO NETO

S/. 58,921.88

S/. 62,648.44

S/. 69,820.31

S/. 68,906.25

S/. 80,367.19

DIAS FESTIVOS
# DE COMENSALES
TOTAL OCUPACIN AL MES
PORCENTAJE DE OCUPACION
CONSUMO PROMEDIO POR COMENSAL

TEMPORADA

TEMPORADA ALTA

MES
ENERO
FEBRERO
MARZO
ABRIL
MAYO
JUNIO
JULIO

TEMPORADA BAJA

TEMPORADA ALTA

AGOSTO
SETIEMBRE
OCTUBRE
NOVIEMBRE
DICIEMBRE

FESTIVIDAD
AO NUEVO
DIA DE LA AMISTAD
DA DE LA MUJER
SEMANA SANTA
DIA DEL TRABAJO
DIA DE LA MADRE
DIA DEL PADRE
DIA DEL CEBICHE
DIA DEL AMIGO
FIESTAS PATRIAS
DIA DE LA JUVENTUD
DIA DE LA CANCION CRIOLLA
NAVIDAD

CONSUMO PROMEDIO
ENTRADA 1
FONDO 1
CONSUMO MINIMO

S/. 20.00
S/. 25.00
S/. 45.00

ENTRADA 2
FONDO 2
CONSUMO MAXIMO

S/. 35.00
S/. 42.00
S/. 77.00

TICKET PROMEDIO

S/. 61.00

ESO MENSUAL
JUNIO

JULIO

AGOSTO

SETIEMBRE

OCTUBRE

NOVIEMBRE

DICIEMBRE

TOTAL

$2.75
104
26
12
14

$2.75
104
26
14
12

$2.75
104
27
13
14

$2.75
104
25
12
13

$2.75
104
27
15
12

$2.75
104
26
12
14

$2.75
104
26
13
13

313
157
156

53
159
636

60
180
840

50
150
650

48
144
576

48
144
720

48
144
576

88
264
1144

9340

65
195
910

70
210
840

60
180
840

60
180
780

60
180
720

60
180
840

98
294
1274

11266

60

120

40

100

60

810

1606
59%
S/. 45.00

1800
67%
S/. 45.00

1490
53%
S/. 45.00

1396
54%
S/. 45.00

1540
55%
S/. 45.00

1416
52%
S/. 45.00

2478
92%
S/. 45.00

21416
S/. 45.00

S/. 72,270.00

S/. 81,000.00

S/. 67,050.00

S/. 62,820.00

S/. 69,300.00

S/. 63,720.00

S/. 111,510.00

S/. 963,720.00

S/. 56,460.94

S/. 63,281.25

S/. 52,382.81

S/. 49,078.13

S/. 54,140.63

S/. 49,781.25

S/. 87,117.19

S/. 752,906.25

INGRESO ANUAL
AO 1
CLIENTES MARTES A JUEVES
OCUPACIN

AO 2

AO 3

AO 4

9340

9340

9340

9340

11266

11266

11266

11266

810

810

810

810

21416
S/. 45.00

21416

21416

21416

INGRESO
CRECIMIENTO ANUAL

S/. 963,720.0

S/. 1,011,906.0
5%

S/. 1,062,501.3
5%

S/. 1,115,626.4
5%

INGRESO NETO

S/. 752,906.3

S/. 790,551.6

S/. 830,079.1

S/. 871,583.1

CLIENTES VIERNES A DOMINGO

OCUPACIN
DIS FESTIVOS
OCUPACIN
TOTAL OCUPACIN
CONSUMO PROMEDIO POR PAX

AO 5
9340

11266

810
21416

S/. 1,171,407.7
5%
S/. 915,162.3

COSTO MENSUAL
ENERO

1.- COSTOS FIJOS

FEBRERO

MARZO

ABRIL

MAYO

S/. 37,795.05

S/. 37,795.05

S/. 37,795.05

S/. 37,795.05

S/. 37,795.05

S/. 31,817.53

S/. 31,817.53

S/. 31,817.53

S/. 31,817.53

S/. 31,817.53

S/. 22,987.80
S/. 719.17
S/. 4,000.00
S/. 1,360.56
S/. 300.00
S/. 630.56
S/. 300.00

S/. 22,987.80
S/. 719.17
S/. 4,000.00
S/. 1,360.56
S/. 300.00
S/. 630.56
S/. 300.00

S/. 22,987.80
S/. 719.17
S/. 4,000.00
S/. 1,360.56
S/. 300.00
S/. 630.56
S/. 300.00

S/. 22,987.80
S/. 719.17
S/. 4,000.00
S/. 1,360.56
S/. 300.00
S/. 630.56
S/. 300.00

S/. 22,987.80
S/. 719.17
S/. 4,000.00
S/. 1,360.56
S/. 300.00
S/. 630.56
S/. 300.00

S/. 130.00

S/. 130.00

S/. 130.00

S/. 130.00

S/. 130.00

S/. 250.00

S/. 250.00

S/. 250.00

S/. 250.00

S/. 250.00

S/. 29,317.53

S/. 29,317.53

S/. 29,317.53

S/. 29,317.53

S/. 29,317.53

b) GASTOS DE VENTA
PUBLICIDAD

S/. 2,500.00

S/. 2,500.00

S/. 2,500.00

S/. 2,500.00

S/. 2,500.00

DEPRECIACIN
AMORTIZACIN 125 000

S/. 778.49
S/. 5,199.03

S/. 778.49
S/. 5,199.03

S/. 778.49
S/. 5,199.03

S/. 778.49
S/. 5,199.03

S/. 778.49
S/. 5,199.03

S/. 17,676.56

S/. 18,794.53

S/. 20,946.09

S/. 20,671.88

S/. 24,110.16

S/. 55,471.61

S/. 56,589.58

S/. 58,741.14

S/. 58,466.92

S/. 61,905.20

1.1 GASTOS DE OPERACIN (a+b)

a) GASTOS ADMINISTRATIVOS
REMUNERACIONES PLANILLA
RECIBO POR HONORARIOS
PAGO ALQUILER
SERVICIOS BSICOS
AGUA
ENERGIA ELE
GAS
TELEFONO
INTERNET
CABLE
CAPACITACIN DEL PERSON
SUB TOTAL

1.2 OTROS GASTOS

2.- COSTOS VARIABLES

2.1 GASTOS DE PRODUCCIN
INSUMOS DE A & B
TOTAL

STO MENSUAL
JUNIO

JULIO

AGOSTO

SETIEMBRE

OCTUBRE

NOVIEMBRE

DICIEMBRE

TOTAL

S/. 37,795.05

S/. 37,795.05

S/. 37,795.05

S/. 37,795.05

S/. 37,795.05

S/. 37,795.05

S/. 37,795.05

S/. 453,540.55

S/. 31,817.53

S/. 31,817.53

S/. 31,817.53

S/. 31,817.53

S/. 31,817.53

S/. 31,817.53

S/. 31,817.53

S/. 381,810.37

S/. 22,987.80
S/. 719.17
S/. 4,000.00
S/. 1,360.56
S/. 300.00
S/. 630.56
S/. 300.00

S/. 22,987.80
S/. 719.17
S/. 4,000.00
S/. 1,360.56
S/. 300.00
S/. 630.56
S/. 300.00

S/. 22,987.80
S/. 719.17
S/. 4,000.00
S/. 1,360.56
S/. 300.00
S/. 630.56
S/. 300.00

S/. 22,987.80
S/. 719.17
S/. 4,000.00
S/. 1,360.56
S/. 300.00
S/. 630.56
S/. 300.00

S/. 22,987.80
S/. 719.17
S/. 4,000.00
S/. 1,360.56
S/. 300.00
S/. 630.56
S/. 300.00

S/. 22,987.80
S/. 719.17
S/. 4,000.00
S/. 1,360.56
S/. 300.00
S/. 630.56
S/. 300.00

S/. 22,987.80
S/. 719.17
S/. 4,000.00
S/. 1,360.56
S/. 300.00
S/. 630.56
S/. 300.00

S/. 275,853.60
S/. 8,630.00
S/. 48,000.00
S/. 16,326.77
S/. 3,600.00
S/. 7,566.77
S/. 3,600.00

S/. 130.00

S/. 130.00

S/. 130.00

S/. 130.00

S/. 130.00

S/. 130.00

S/. 130.00

S/. 1,560.00

S/. 250.00

S/. 250.00

S/. 250.00

S/. 250.00

S/. 250.00

S/. 250.00

S/. 250.00

S/. 3,000.00

S/. 29,317.53

S/. 29,317.53

S/. 29,317.53

S/. 29,317.53

S/. 29,317.53

S/. 29,317.53

S/. 29,317.53

S/. 351,810.37

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/. 30,000.00

S/. 778.49
S/. 5,199.03

S/. 778.49
S/. 5,199.03

S/. 778.49
S/. 5,199.03

S/. 778.49
S/. 5,199.03

S/. 778.49
S/. 5,199.03

S/. 778.49
S/. 5,199.03

S/. 778.49
S/. 5,199.03

S/. 9,341.82
S/. 62,388.36

S/. 16,938.28

S/. 18,984.38

S/. 15,714.84

S/. 14,723.44

S/. 16,242.19

S/. 14,934.38

S/. 26,135.16

S/. 225,871.88

S/. 54,733.33

S/. 56,779.42

S/. 53,509.89

S/. 52,518.48

S/. 54,037.23

S/. 52,729.42

S/. 63,930.20

S/. 679,412.42

S/. 0.00

COSTO ANUAL
AO 1

1.- COSTOS FIJOS

1.1 GASTOS DE OPERACIN (a+b
a) GASTOS ADMINISTRATI
REMUNERACIONES PL
RECIBO POR HONORA
PAGO ALQUILER
SERVICIOS BSICOS
CAPACIATCIN DEL P
SUB TOTAL
b) GASTOS DE VENTA
PUBLICIDAD

S/. 453,540.55
S/. 381,810.37
S/. 275,853.60
S/. 8,630.00
S/. 48,000.00
S/. 16,326.77
S/. 3,000.00
S/. 351,810.37
S/. 30,000.00

1.2 OTROS GASTOS

DEPRECIACIN
AMORTIZACIN 1300

S/. 9,341.82
S/. 62,388.36

2.- COSTOS VARIABLES

2.1 GASTOS DE PRODUCCIN
INSUMOS DE A & B
TOTAL

S/. 225,871.88
S/. 679,412.42

COSTO ANUAL
AO 2

AO 3

AO 4

S/. 453,540.55
S/. 381,810.37

S/. 453,540.55
S/. 381,810.37

S/. 453,540.55
S/. 381,810.37

S/. 275,853.60
S/. 8,630.00
S/. 48,000.00
S/. 16,326.77
S/. 3,000.00
S/. 351,810.37

S/. 275,853.60
S/. 8,630.00
S/. 48,000.00
S/. 16,326.77
S/. 3,000.00
S/. 351,810.37

S/. 275,853.60
S/. 8,630.00
S/. 48,000.00
S/. 16,326.77
S/. 3,000.00
S/. 351,810.37

S/. 30,000.00

S/. 30,000.00

S/. 30,000.00

S/. 9,341.82
S/. 62,388.36

S/. 9,341.82
S/. 62,388.36

S/. 9,341.82
S/. 62,388.36

S/. 237,165.47
S/. 690,706.02

S/. 249,023.74
S/. 702,564.29

S/. 261,474.93
S/. 715,015.48

AO 5
S/. 391,152.19
S/. 381,810.37
S/. 275,853.60
S/. 8,630.00
S/. 48,000.00
S/. 16,326.77
S/. 3,000.00
S/. 351,810.37
S/. 30,000.00
S/. 9,341.82
S/. 0.00

S/. 274,548.68
S/. 665,700.86

CANTIDAD

ARTEFACTO

POTENCIA

1
1
1
1
1
1
1
5
1
2
8
6

CAMARA MIXTA
REFRIGERADORA
LICUADORA
HORNO MICROONDA
CAMPANA
EQUIPO DE SONIDO
TELEVISOR 21
VENTILADOR
IMPRESORA
COMPUTADORA
FOCOS 50 watts
FLUORECENTES 40 watts

1200
180
300
1500
300
150
150
50
150
300
50
40

Kwxhora

0.425

HORAS DE USO DIARIO

DIAS DE USO AL MES

VALOR A PAGAR S/.

24
24
2
2
8
6
6
6
8
8
8
8

30
30
24
24
24
24
24
24
24
24
24
24

S/. 367.20
S/. 55.08
S/. 6.12
S/. 30.60
S/. 24.48
S/. 9.18
S/. 9.18
S/. 15.30
S/. 12.24
S/. 48.96
S/. 32.64
S/. 19.58

TOTAL A PAGAR

S/. 630.56

ESTRATEGIA COMERCI
PUBLICIDAD

PGINA WEB
REDES SOCILAES (TWITER, FACEBOOK)
FOLLETERIA
TARJETAS PERSONALES
RADIO
TOTAL
PROMOCIN
CORTESIA PARA EL CUMPLEAERO
VALE CONSUMO
TOTAL

RELACIONES PBLICAS
CONCURSOS GASTRONMICOS
TOTAL

ESTRATEGIA COMERCIAL
TIEMPO
12 MESES
12 MESES
12 MESES
12 MESES
TEMPORADA BAJA

FRECUENCIA
PERMANENTE
PERMANENTE
2 VECES AL MES
PERMANENTE
8 VECES AL MES

CANTIDAD
1
2
1000
1000
1

TOTAL
DESCRIPCIN
12 MESES
12 MESES
TOTAL

COSTO
0
0
S/. 110.00
S/. 150.00
S/. 2,240.00
S/. 2,500.00

PERMANENTE

24

S/. 240.00
S/. 240.00

DESCRIPCIN
TOTAL

S/. 1,000.00
S/. 1,000.00

RADIO
COSTO X SEGUNDO
COSTO X COMERCIAL
COMERCIALES X DA
COSTO
COMERCIALES X SEMANA
COSTO
COMERCIALES X MES
COSTO

S/. 7.00
140
4
S/. 560.00
2
S/. 1,120.00
8
S/. 4,480.00

Duracion (seg)

20

FLUJO DE CAJA
0

INGRESOS
EGRESOS
COSTOS DE PRODUCCIN
GASTOS DE OPERACIN
GASTOS ADMINISTRATIVOS
GASTOS DE VENTA
DEPRECIACIN
IMPUESTO A LA RENTA
FLUJO DE CAJA EFECTIVO
FLUJO DE CAJA FINANCIERO
FLUJO DE CAJA

-S/. 130,000.00

1
S/. 752,906.25
S/. 225,871.88
S/. 381,810.37
S/. 351,810.37
S/. 30,000.00
S/. 9,341.82
S/. 40,764.66
S/. 104,459.35
S/. 62,388.36
S/. 42,070.99

FLUJO DE CAJA
2
S/. 790,551.56

3
S/. 830,079.14

4
S/. 871,583.10

S/. 237,165.47
S/. 381,810.37
S/. 351,810.37
S/. 30,000.00
S/. 9,341.82
S/. 48,670.17

S/. 249,023.74
S/. 381,810.37
S/. 351,810.37
S/. 30,000.00
S/. 9,341.82
S/. 56,970.96

S/. 261,474.93
S/. 381,810.37
S/. 351,810.37
S/. 30,000.00
S/. 9,341.82
S/. 65,686.79

S/. 122,905.55
S/. 62,388.36
S/. 60,517.19

S/. 142,274.07
S/. 62,388.36
S/. 79,885.71

S/. 162,611.01
S/. 62,388.36
S/. 100,222.65

5
S/. 915,162.25
S/. 274,548.68
S/. 381,810.37
S/. 351,810.37
S/. 30,000.00
S/. 9,341.82
S/. 74,838.42
S/. 183,964.79
S/. 0.00
S/. 183,964.79

FLUJO
0
INGRESOS
INVERSIN
SALDO DE CAJA
VENTAS
EGRESOS
GASTOS PREOPERATIVOS
GASTOS DE PRODUCCION
GASTOS ADMINISTRATIVOS
GASTOS NO DESEMBOLZABLES
DEPRECIACIN
AMORTIZACIN
UTILIDAD ANTES DE IMPUESTOS
IMPUESTO A LA RENTA
UTILIDAD DESPES DE IMPUESTOS
DEPRECIACIN
FLUJO DE CAJA NETO

S/. 130,000.00
S/. 30,331.00

S/. 99,669.00

S/. 30,331.00

APLICA IMPUESTO A LA RENTA SIN DEPRECIACIN

FLUJO NETO INCLUYE DEPRECIACION
ARRASTRA SALDOS AL SIGUIENTE AO

FLUJO DE CAJA
1
2
S/. 783,237.25 S/. 860,151.01

3
S/. 957,393.23

4
S/. 1,075,980.35

5
S/. 1,216,979.61

S/. 30,331.00
S/. 752,906.25
S/. 607,682.24

S/. 69,599.44
S/. 790,551.56
S/. 618,975.84

S/. 127,314.09
S/. 830,079.14
S/. 630,834.11

S/. 204,397.25
S/. 871,583.10
S/. 643,285.30

S/. 301,817.35
S/. 915,162.25
S/. 656,359.04

S/. 225,871.88
S/. 381,810.37
S/. 71,730.18
S/. 9,341.82
S/. 62,388.36
S/. 103,824.83
S/. 43,567.20
S/. 60,257.62
S/. 9,341.82
S/. 69,599.44

S/. 237,165.47
S/. 381,810.37
S/. 71,730.18
S/. 9,341.82
S/. 62,388.36
S/. 169,444.99
S/. 51,472.72
S/. 117,972.27
S/. 9,341.82
S/. 127,314.09

S/. 249,023.74
S/. 381,810.37
S/. 71,730.18
S/. 9,341.82
S/. 62,388.36
S/. 254,828.94
S/. 59,773.51
S/. 195,055.43
S/. 9,341.82
S/. 204,397.25

S/. 261,474.93
S/. 381,810.37
S/. 71,730.18
S/. 9,341.82
S/. 62,388.36
S/. 360,964.87
S/. 68,489.34
S/. 292,475.53
S/. 9,341.82
S/. 301,817.35

S/. 274,548.68
S/. 381,810.37
S/. 9,341.82
S/. 9,341.82
S/. 0.00
S/. 551,278.74
S/. 77,640.96
S/. 473,637.78
S/. 9,341.82
S/. 482,979.60

S/. 42,070.99
S/. 40,764.66

S/. 72,401.99
S/. 2,802.55
S/. 69,599.44

TASA INTERNA DE RETORNO

INVERSIN
FLUJO DE CAJA
FLUJO DE CAJA
FLUJO DE CAJA
FLUJO DE CAJA
FLUJO DE CAJA
TIR

1
2
3
4
5

-S/. 130,000.00
S/. 42,070.99
S/. 60,517.19
S/. 79,885.71
S/. 100,222.65
S/. 183,964.79
47%

VALOR PRESENTE NETO

INVERCION INICIAL
FC1
FC2
FC3
FC4
FC5
1.14
1
1.14
2
1.14
3
1.14
4
1.14
5

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

VPN

130,000.00
42,070.99
60,517.19
79,885.71
100,222.65
183,964.79
1.1400
1.2996
1.4815
1.6890
1.9254

#NAME?

PERIODO DE RECUPERACIN
1
2
3
4
5

FCE

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

104,459.35
122,905.55
142,274.07
162,611.01
183,964.79
S/. 378,027.16

PR

0.3438906343
4.126687611 meses

PUNTO DE EQUILIBRIO
cantidad
0
1
2
3
4
5
6
7
8
9
10
11
12
TOTAL

ventas

0
1309
1392
1552
1531
1786
1255
1406
1164
1091
1203
1106
1936
16731

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

0
58,921.88
62,648.44
69,820.31
68,906.25
80,367.19
56,460.94
63,281.25
52,382.81
49,078.13
54,140.63
49,781.25
87,117.19

S/. 752,906.25

costo variable mes

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

costo fijo mes

0
17,676.56
18,794.53
20,946.09
20,671.88
24,110.16
16,938.28
18,984.38
15,714.84
14,723.44
16,242.19
14,934.38
26,135.16

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

S/. 225,871.88

PUNTO EQUILIBRIO DE INGRESOS

PUNTO EQUILIBRIO DE UNIDADES

37,795.05
37,795.05
37,795.05
37,795.05
37,795.05
37,795.05
37,795.05
37,795.05
37,795.05
37,795.05
37,795.05
37,795.05
37,795.05

S/. 453,540.55

PEI
PEU

costo total
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

37,795.05
55,471.61
56,589.58
58,741.14
58,466.92
61,905.20
54,733.33
56,779.42
53,509.89
52,518.48
54,037.23
52,729.42
63,930.20

S/. 679,412.42

S/. 647,915.07
14,398.11 platos

INGRESOS
S/. 635,431.55

S/. 670,673.96

COSTO TOTAL

S/. 444,802.08

14,120.70
UNIDADES

COSTO FIJO