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TABLA DE CONTE
1 INVERSION
2 FINANCIAMIENTO
3 AMORTIZACION
4 INGRESO POR VENTAS
5 PLANILLA DE EMPLEADOS
6 GASTOS INDIRECTOS
7 DEPRECIACION
8 PRESUPUESTO DE GASTOS
9 ESTADO GANANCIAS Y PERDIDAS
10 ORGANIGRAMA
CONTENIDO
10 11 BALANCE GENERAL
11 12 FLUJO DE CAJA VAN TIR VANF TIRF
12 13 COSTO BENEFICIO
13 14 PUNTO DE EQUILIBRIO
14 15 PRINCIPALES RATIOS
15 16 ANÁLISIS DE RATIOS
16 17 INDICE DE RENTABILIDAD
17 18 PERIODO DE RECUPERACION DEL CAPITAL
18 19 LOCALIZACION
20 CROQUIS DEL NEGOCIO
10 21 TECNICAS DE PROYECCION DE MERCADO
11 22 DETERMINACION DEL TAMAÑO
12 23 ESTUDIO LEGAL
13 24 ANALISIS DE RIESGO
14 25 ANALISIS DE SENSIBILIDAD
15 26 ESTRUCTURA DE MERCADO
16 27 RATIOS DE COMPETITIVIDAD
17 28 APALANCAMIENTO OPERATIVO-RIESGO OPERATIVO
18 29 APALANCAMIENTO OPERATIVO
30
O OPERATIVO
ESTRUCTURA DE LA INVERSION
I. ACTIVO FIJO
A. TANGIBLES
B. INTANGIBLES
Estado de Situación Financiera Balance General CERO 1.00 2.00 3.00 4.00 5.00 6.00 7.00 8.00
1 ACTIVO/
1.1 Activo Corriente/
1.1.1 CyB Caja y Bancos/ 33430 S/. 93,960 S/. 93,960 S/. 93,960 S/. 93,960 S/. 93,960 S/. 93,960 S/. 93,960 S/. 93,960
CxCC Cuentas por Cobrar Comerciales S/. 31,320 S/. 31,320 S/. 31,320 S/. 31,320 S/. 31,320 S/. 31,320 S/. 31,320 S/. 31,320
1.1.2 Exit Existencias/ S/. 31,320 S/. 31,320 S/. 31,320 S/. 31,320 S/. 31,320 S/. 31,320 S/. 31,320 S/. 31,320
1.1 TOTAL ACTIVO CORRIENTE/ 33430 S/. 156,600 S/. 156,600 S/. 156,600 S/. 156,600 S/. 156,600 S/. 156,600 S/. 156,600 S/. 156,600
1.2. Activo No Corriente/
1.2.1 IME Inmueble Maquinaria y Eq 22570 S/. 21,941 S/. 21,312 S/. 20,683 S/. 20,054 S/. 19,425 S/. 18,796 S/. 18,167 S/. 17,538
1.2.2 AIN Activos Intangibles (neto)/ 2048 S/. 2,048 S/. 2,048 S/. 2,048 S/. 2,048 S/. 2,048 S/. 2,048 S/. 2,048 S/. 2,048
1.2.3 DEPR Depreciacion Acumulada / S/. 629 S/. 629 S/. 629 S/. 629 S/. 629 S/. 629 S/. 629 S/. 629
1.2 TOTAL ACTIVO NO CORRIENTE/ 24618 S/. 24,618 S/. 23,989 S/. 23,360 S/. 22,731 S/. 22,102 S/. 21,473 S/. 20,844 S/. 20,215
1 TOTAL ACTIVO/ 58048 S/. 181,218 S/. 180,589 S/. 179,960 S/. 179,331 S/. 178,702 S/. 178,073 S/. 177,444 S/. 176,815
2 PASIVO Y PATRIMONIO
2.1 Pasivo Corriente/
2.1.1 TribxP Tributos por Pagar S/. 20,439 S/. 20,577 S/. 20,586 S/. 40,684 S/. 40,693 S/. 40,703 S/. 37,462 S/. 40,723
2.1.2 CPPC Cuentas por Pagar Comerciales/ S/. 54,138 S/. 54,011 S/. 54,318 -S/. 12,331 -S/. 12,016 -S/. 11,698 -S/. 539 -S/. 11,050
2.1.3 CPPER Cuentas por Pagar a Entidades Financieras/ S/. 2,505 S/. 2,505 S/. 2,505 S/. 2,505 S/. 2,505 S/. 2,505 S/. 2,505 S/. 2,505
2.1 TOTAL PASIVO CORRIENTE/ S/. 77,082 S/. 77,093 S/. 77,410 S/. 30,858 S/. 31,182 S/. 31,510 S/. 39,428 S/. 32,178
2.2 Pasivo No Corriente/
2.2.1 CPPER Cuentas por Pagar a Entidades Financieras/ 48048 S/. 46,445 S/. 44,811 S/. 43,147 S/. 41,452 S/. 39,725 S/. 37,966 S/. 36,173 S/. 34,347
2.1 TOTAL PASIVO NO CORRIENTE/ S/. 46,445 S/. 44,811 S/. 43,147 S/. 41,452 S/. 39,725 S/. 37,966 S/. 36,173 S/. 34,347
2.3 TOTAL PASIVO/ 48048 S/. 123,527 S/. 121,905 S/. 120,557 S/. 72,310 S/. 70,907 S/. 69,476 S/. 75,601 S/. 66,525
2.4 PATRIMONIO NETO/
2.4.1 Capi Capital/ 10000 S/. 10,000 S/. 10,000 S/. 10,000 S/. 10,000 S/. 10,000 S/. 10,000 S/. 10,000 S/. 10,000
2.4.6 Util Utilidad del Ejercicio S/. 47,691 S/. 48,013 S/. 48,035 S/. 94,929 S/. 94,951 S/. 94,973 S/. 87,411 S/. 95,020
2.4.7 ORC Utilidad pasados
2.4 TOTAL PATRIMONIO NETO/ 10000 S/. 57,691 S/. 58,013 S/. 58,035 S/. 104,929 S/. 104,951 S/. 104,973 S/. 97,411 S/. 105,020
2.5 TOTAL PASIVO Y PATRIMONIO NETO/ 58048 S/. 181,218 S/. 179,918 S/. 178,592 S/. 177,239 S/. 175,858 S/. 174,449 S/. 173,012 S/. 171,545
FUENTES DE FINANCIAMIENTO
DESTINO
FUENTE INVERSION CAPITAL DE
TOTAL %
FIJA TRABAJO
APORTE PROPIO S/. 5,000.00 S/. 5,000.00 S/. 10,000.00 17%
PRESTAMO S/. 19,618.00 S/. 28,430.00 S/. 48,048.00 83%
CRONOGRAMA DE PAGOS
SERVICIO Mes 1 Mes 2 Mes 3 Mes 4 Mes 5 Mes 6 Mes 7 Mes 8 Mes 9 Mes 10 Mes 11 Mes 12 Mes 13 Mes 14 Mes 15 Mes 16 Mes 17 Mes 18 Mes 19 Mes 20 Mes 21 Mes 22 Mes 23 Mes 24 TOTAL
Anticuchos con papa, choclo 3,600 3,600 3,600 6,960 6,960 6,960 6,960 6,960 6,960 6,960 6,960 6,960 6,960 6,960 6,960 6,960 6,960 6,960 6,960 6,960 6,960 6,960 6,960 6,960 156,960
Pancita, papa y choclo 1,800 1,800 1,800 2,040 2,040 2,040 2,040 2,040 2,040 2,040 2,040 2,040 2,040 2,040 2,040 2,040 2,040 2,040 2,040 2,040 2,040 2,040 2,040 2,040 48,240
Choncholi, papa y choclo 1,800 1,800 1,800 2,040 2,040 2,040 2,040 2,040 2,040 2,040 2,040 2,040 2,040 2,040 2,040 2,040 2,040 2,040 2,040 2,040 2,040 2,040 2,040 2,040 48,240
Rachi, papa y choclo 1,800 1,800 1,800 2,040 2,040 2,040 2,040 2,040 2,040 2,040 2,040 2,040 2,040 2,040 2,040 2,040 2,040 2,040 2,040 2,040 2,040 2,040 2,040 2,040 48,240
Chicha morada 1,800 1,800 1,800 2,040 2,040 2,040 2,040 2,040 2,040 2,040 2,040 2,040 2,040 2,040 2,040 2,040 2,040 2,040 2,040 2,040 2,040 2,040 2,040 2,040 48,240
PROYECCION DE VENTAS
SERVICIO P. U. Mes 1 Mes 2 Mes 3 Mes 4 Mes 5 Mes 6 Mes 7 Mes 8 Mes 9 Mes 10 Mes 11 Mes 12 Mes 13 Mes 14 Mes 15 Mes 16 Mes 17 Mes 18 Mes 19 Mes 20 Mes 21 Mes 22 Mes 23 Mes 24 TOTAL
Anticuchos con papa, choclo S/. 16.00 S/. 57,600.00 S/. 57,600.00 S/. 57,600.00 S/. 111,360.00 S/. 111,360.00 S/. 111,360.00 S/. 111,360.00 S/. 111,360.00 S/. 111,360.00 S/. 111,360.00 S/. 111,360.00 S/. 111,360.00 S/. 111,360.00 S/. 111,360.00 S/. 111,360.00 S/. 111,360.00 S/. 111,360.00 S/. 111,360.00 S/. 111,360.00 S/. 111,360.00 S/. 111,360.00 S/. 111,360.00 S/. 111,360.00 S/. 111,360.00 S/. 2,511,360.00
Pancita, papa y choclo S/. 16.00 S/. 28,800.00 S/. 28,800.00 S/. 28,800.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 771,840.00
Choncholi, papa y choclo S/. 16.00 S/. 28,800.00 S/. 28,800.00 S/. 28,800.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 771,840.00
Rachi, papa y choclo S/. 16.00 S/. 28,800.00 S/. 28,800.00 S/. 28,800.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 32,640.00 S/. 771,840.00
Chicha morada S/. 7.00 S/. 12,600.00 S/. 12,600.00 S/. 12,600.00 S/. 14,280.00 S/. 14,280.00 S/. 14,280.00 S/. 14,280.00 S/. 14,280.00 S/. 14,280.00 S/. 14,280.00 S/. 14,280.00 S/. 14,280.00 S/. 14,280.00 S/. 14,280.00 S/. 14,280.00 S/. 14,280.00 S/. 14,280.00 S/. 14,280.00 S/. 14,280.00 S/. 14,280.00 S/. 14,280.00 S/. 14,280.00 S/. 14,280.00 S/. 14,280.00 S/. 337,680.00
TOTAL VENTAS S/. 156,600 S/. 156,600 S/. 156,600 S/. 223,560 S/. 223,560 S/. 223,560 S/. 223,560 S/. 223,560 S/. 223,560 S/. 223,560 S/. 223,560 S/. 223,560 S/. 223,560 S/. 223,560 S/. 223,560 S/. 223,560 S/. 223,560 S/. 223,560 S/. 223,560 S/. 223,560 S/. 223,560 S/. 223,560 S/. 223,560 S/. 223,560 S/. 5,164,560
RATIOS FINANCIEROS ANEXO N°10
1. RATIOS DE LIQUIDEZ 1 2 3 4 5 6 7 8
Liquidez General (AC/PC) 2.03 2.03 2.02 5.07 5.02 4.97 3.97 4.87
Prueba Acida ( (AC-EXIS)/PC) 1.63 1.63 1.62 4.06 4.02 3.98 3.18 3.89
Prueba Defensiva (CB/PC) 1.22 1.22 1.21 3.04 3.01 2.98 2.38 2.92
Capital de Trabajo (AC-PC) 79518 79507 79190 125742 125418 125090 117172 124422
4. RATIOS DE RENTABILIDAD 1 2 3 4 5 6 7 8
Rentabilidad sobre la inversion 0.26 0.27 0.27 0.53 0.53 0.53 0.49 0.54
Rentabilidad sobre el patrimonio 0.83 0.83 0.83 0.90 0.90 0.90 0.90 0.90
Rentabilidad sobre ventas 0.30 0.31 0.31 0.42 0.42 0.42 0.39 0.43
Margen comercial 0.48 0.48 0.48 0.63 0.63 0.63 0.61 0.63
PLANILLA DE EMPLEADOS ANEXO N°3
MANO DE OBRA DIRECTA INICIO
SNP Aporte Obligt Comision Comision Mixta APORTACION
SUELDO MES SUELDO
DESCRIPCION CANTIDAD SUELDO MES 12% 10% 1.60% 1.19% Total Dscto Neto A pagar ESSALUD 9%
TOTAL SEMANAL
Cocinero Picantero 1 S/. 2,000.00 S/. 240.00 S/. 240.00 S/. 1,760.00 S/. 180.00 S/. 1,940.00 S/. 485.00
Mozas y Anfitriona 4 S/. 1,000.00 S/. 120.00 S/. 120.00 S/. 880.00 S/. 90.00 S/. 970.00 S/. 242.50
Cajero y Ayudantes picanteros 4 S/. 850.00 S/. 360.00 S/. 360.00 S/. 2,640.00 S/. 76.50 S/. 2,716.50 S/. 679.13
TOTAL PLANILLA S/. 3,850.00 S/. 720.00 S/. 720.00 S/. 5,280.00 S/. 346.50 S/. 5,626.50 S/. 1,406.63
APORTES A PAGAR %
AFP 0.125
ESSALUD 0.085
Administrador 1 S/. 3,000.00 S/. 300.00 S/. 48.00 S/. 35.70 S/. 383.70 S/. 2,616.30 S/. 270.00 S/. 2,886.30 S/. 721.58
Supervisor 1 S/. 2,000.00 S/. 200.00 S/. 32.00 S/. 23.80 S/. 255.80 S/. 1,744.20 S/. 180.00 S/. 1,924.20 S/. 481.05
TOTAL PLANILLA S/. 5,000.00 S/. 4,810.50 S/. 1,202.63
APORTES A PAGAR %
AFP 0.125
ESSALUD 0.085
S/. 10,437.00
ESTADO DE PÉRDIDAS Y GANANCIAS
ANEXO N°5
CONCEPTO 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24
A. INGRESOS S/. 156,600 S/. 156,600 S/. 156,600 S/. 223,560 S/. 223,560 S/. 223,560 S/. 223,560 S/. 223,560 S/. 223,560 S/. 223,560 S/. 223,560 S/. 223,560 S/. 223,560 S/. 223,560 S/. 223,560 S/. 223,560 S/. 223,560 S/. 223,560 S/. 223,560 S/. 223,560 S/. 223,560 S/. 223,560 S/. 223,560 S/. 223,560
B. COSTOS S/. 81,699 S/. 81,699 S/. 81,699 S/. 81,699 S/. 81,699 S/. 81,699 S/. 87,325 S/. 81,699 S/. 81,699 S/. 81,699 S/. 81,699 S/. 87,325 S/. 81,699 S/. 81,699 S/. 81,699 S/. 81,699 S/. 81,699 S/. 81,699 S/. 87,325 S/. 81,699 S/. 81,699 S/. 81,699 S/. 81,699 S/. 87,325
Mano de obra directa S/. 5,627 S/. 5,627 S/. 5,627 S/. 5,627 S/. 5,627 S/. 5,627 S/. 11,253 S/. 5,627 S/. 5,627 S/. 5,627 S/. 5,627 S/. 11,253 S/. 5,627 S/. 5,627 S/. 5,627 S/. 5,627 S/. 5,627 S/. 5,627 S/. 11,253 S/. 5,627 S/. 5,627 S/. 5,627 S/. 5,627 S/. 11,253
Reposicion de implementos S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972
Costos Indirectos S/. 3,100 S/. 3,100 S/. 3,100 S/. 3,100 S/. 3,100 S/. 3,100 S/. 3,100 S/. 3,100 S/. 3,100 S/. 3,100 S/. 3,100 S/. 3,100 S/. 3,100 S/. 3,100 S/. 3,100 S/. 3,100 S/. 3,100 S/. 3,100 S/. 3,100 S/. 3,100 S/. 3,100 S/. 3,100 S/. 3,100 S/. 3,100
C. UTILIDAD BRUTA S/. 74,902 S/. 74,902 S/. 74,902 S/. 141,862 S/. 141,862 S/. 141,862 S/. 136,235 S/. 141,862 S/. 141,862 S/. 141,862 S/. 141,862 S/. 136,235 S/. 141,862 S/. 141,862 S/. 141,862 S/. 141,862 S/. 141,862 S/. 141,862 S/. 136,235 S/. 141,862 S/. 141,862 S/. 141,862 S/. 141,862 S/. 136,235
Administración S/. 4,811 S/. 4,811 S/. 4,811 S/. 4,811 S/. 4,811 S/. 4,811 S/. 9,621 S/. 4,811 S/. 4,811 S/. 4,811 S/. 4,811 S/. 9,621 S/. 4,811 S/. 4,811 S/. 4,811 S/. 4,811 S/. 4,811 S/. 4,811 S/. 9,621 S/. 4,811 S/. 4,811 S/. 4,811 S/. 4,811 S/. 9,621
Ventas S/. 430 S/. 0 S/. 0 S/. 0 S/. 0 S/. 0 S/. 400 S/. 0 S/. 0 S/. 0 S/. 0 S/. 0 S/. 430 S/. 0 S/. 0 S/. 0 S/. 0 S/. 0 S/. 400 S/. 0 S/. 0 S/. 0 S/. 0 S/. 30
D. UTILIDAD DE OPERACIÓN S/. 69,661 S/. 70,091 S/. 70,091 S/. 137,051 S/. 137,051 S/. 137,051 S/. 126,214 S/. 137,051 S/. 137,051 S/. 137,051 S/. 137,051 S/. 126,614 S/. 136,621 S/. 137,051 S/. 137,051 S/. 137,051 S/. 137,051 S/. 137,051 S/. 126,214 S/. 137,051 S/. 137,051 S/. 137,051 S/. 137,051 S/. 126,584
Gastos Financieros S/. 902 S/. 872 S/. 841 S/. 810 S/. 778 S/. 746 S/. 713 S/. 679 S/. 645 S/. 610 S/. 574 S/. 538 S/. 501 S/. 463 S/. 425 S/. 386 S/. 346 S/. 306 S/. 264 S/. 222 S/. 180 S/. 136 S/. 91 S/. 46
Depreciación equipo S/. 629 S/. 629 S/. 629 S/. 629 S/. 629 S/. 629 S/. 629 S/. 629 S/. 629 S/. 629 S/. 629 S/. 629 S/. 629 S/. 629 S/. 629 S/. 629 S/. 629 S/. 629 S/. 629 S/. 629 S/. 629 S/. 629 S/. 629 S/. 629
E. UTILIDAD ANTES DE IMPUESTOS S/. 68,130 S/. 68,590 S/. 68,621 S/. 135,612 S/. 135,644 S/. 135,676 S/. 124,872 S/. 135,743 S/. 135,777 S/. 135,812 S/. 135,848 S/. 125,447 S/. 135,491 S/. 135,959 S/. 135,997 S/. 136,036 S/. 136,076 S/. 136,116 S/. 125,321 S/. 136,200 S/. 136,242 S/. 136,286 S/. 136,331 S/. 125,909
Impuesto a la Renta S/. 20,439 S/. 20,577 S/. 20,586 S/. 40,684 S/. 40,693 S/. 40,703 S/. 37,462 S/. 40,723 S/. 40,733 S/. 40,744 S/. 40,754 S/. 37,634 S/. 40,647 S/. 40,788 S/. 40,799 S/. 40,811 S/. 40,823 S/. 40,835 S/. 37,596 S/. 40,860 S/. 40,873 S/. 40,886 S/. 40,899 S/. 37,773
UTILIDAD NETA S/. 47,691 S/. 48,013 S/. 48,035 S/. 94,929 S/. 94,951 S/. 94,973 S/. 87,411 S/. 95,020 S/. 95,044 S/. 95,069 S/. 95,093 S/. 87,813 S/. 94,844 S/. 95,171 S/. 95,198 S/. 95,225 S/. 95,253 S/. 95,281 S/. 87,724 S/. 95,340 S/. 95,370 S/. 95,400 S/. 95,431 S/. 88,136
RENTABILIDAD DE VENTAS
30.45 30.66 30.67 42.46 42.47 42.48 39.10 42.50 42.51 42.52 42.54 39.28 42.42 42.57 42.58 42.59 42.61 42.62 39.24 42.65 42.66 42.67 42.69 39.42
((UTILIDAD NETA/INGRESOS)*100)
COSTO DEL SERVICIO Precio del Servicio Cant. Diaria Cant. Mensual Cant. Anual
Anticuchos S/. 16 150 3600 43200
Pancita S/. 16 75 1800 21600
Choncholi S/. 16 75 1800 21600
Rachi S/. 16 75 1800 21600
Chicha morada S/. 7 75 1800 21600
TOTAL 10800 129600
Servicio Anual Servicio Mensual
691200 S/. 57,600.0
345600 S/. 28,800.0
345600 S/. 28,800.0
345600 S/. 28,800.0
151200 S/. 12,600.0
1879200 S/. 156,600
GASTOS INDIRECTOS
VALOR COSTO
RUBRO CANT. UNID.
UNITARIO TOTAL
Gastos Administrativos 3670.00 INICIO
Alquiler de local 3000.00 1 Unidad 3000.00
Agua 150.00 1 Unidad 150.00
Energia Electrica 175.00 1 Unidad 175.00
Telefono fijo 65.00 3 Unidad 195.00
Mantenimiento de Local 150.00 1 Unidad 150.00
Gastos de Marketing 680.00
Merchandising 400.00 1 Unidad 400.00
Tarjetas 30.00 1 ciento 30.00
Pagina web 250.00 1 Unidad 250.00
TOTAL COSTOS INDIRECTOS 4350.00
INICIO
DEPRECIACION DE MAQUINARIA MUEBLES Y ENSERES
VALOR TASA DE
CANT. UNID. DESCRIPCION TOTAL
UNITARIO DEPRECIACION
MAQUINARIA Y EQUIPOS
1 Unidad Motocicleta Honda S/. 3,500.00 S/. 3,500.00 20%
1 Unidad Computadora S/. 1,520.00 S/. 1,520.00 40%
1 Unidad Impresora 3 en 1 S/. 650.00 S/. 650.00 40%
1 Unidad Barbacoa diseño rustico con ladrillos S/. 2,500.00 S/. 2,500.00 10%
1 Unidad Parrilla de Barbacoa S/. 250.00 S/. 250.00 50%
1 Unidad Plancha de barbacoa con huecos S/. 250.00 S/. 250.00 50%
1 Unidad Telefono Fijo S/. 175.00 S/. 175.00 20%
2 Unidad Refrigeradora S/. 550.00 S/. 1,100.00 20%
1 Unidad cocina a gas S/. 350.00 S/. 350.00 20%
Muebles y enseres
15 Unidad Mesa de trabajo S/. 150.00 S/. 2,250.00 20%
65 Unidad Sillas S/. 55.00 S/. 3,575.00 20%
6 Unidad ollas S/. 60.00 S/. 360.00 20%
6 Unidad Recipientes metalicos S/. 60.00 S/. 360.00 20%
10 Docenas tenedores y cuchillos S/. 300.00 S/. 3,000.00 20%
4 Juego Juegos de cucharones S/. 200.00 S/. 800.00 50%
20 Juego Juego de manteles S/. 30.00 S/. 600.00 50%
100 Unidad vasos S/. 10.00 S/. 1,000.00 50%
20 Unidad Jarras medianas y grandes S/. 30.00 S/. 600.00 50%
10 Docena Platos en general S/. 20.00 S/. 200.00 50%
Otros
2 Unidad Extintor 180 S/. 360.00 10%
1 Unidad Botiquin 50 S/. 50.00 20%
DEPRECIACION MENSUAL
RES
INICIO
VIDA UTIL
DEPRECIACION MES
(MESES)
S/. 199.42
60 S/. 58.33
30 S/. 50.67
30 S/. 21.67
120 S/. 20.83
24 S/. 10.42
24 S/. 10.42
60 S/. 2.92
60 S/. 18.33
60 S/. 5.83
S/. 425.75
60 S/. 37.50
60 S/. 59.58
60 S/. 6.00
60 S/. 6.00
60 S/. 50.00
12 S/. 66.67
12 S/. 50.00
12 S/. 83.33
12 S/. 50.00
12 S/. 16.67
S/. 3.83
120 S/. 3.00
60 S/. 0.83
S/. 629.00
PRESUPUESTO DE GASTOS ANEXO N°4
CONCEPTO 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24
COSTOS DE PRODUCCION S/. 81,699 S/. 81,699 S/. 81,699 S/. 81,699 S/. 81,699 S/. 81,699 S/. 87,325 S/. 81,699 S/. 81,699 S/. 81,699 S/. 81,699 S/. 87,325 S/. 81,699 S/. 81,699 S/. 81,699 S/. 81,699 S/. 81,699 S/. 81,699 S/. 87,325 S/. 81,699 S/. 81,699 S/. 81,699 S/. 81,699 S/. 87,325
A.- COSTOS DIRECTOS S/. 78,598.50 S/. 78,599 S/. 78,599 S/. 78,599 S/. 78,599 S/. 78,599 S/. 84,225 S/. 78,599 S/. 78,599 S/. 78,599 S/. 78,599 S/. 84,225 S/. 78,599 S/. 78,599 S/. 78,599 S/. 78,599 S/. 78,599 S/. 78,599 S/. 84,225 S/. 78,599 S/. 78,599 S/. 78,599 S/. 78,599 S/. 84,225
I. MATERIALES USADOS S/. 72,972.00 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972
Materiales a utilizarse S/. 72,972.00 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972 S/. 72,972
B.- COSTOS INDIRECTOS S/. 3,100.00 S/. 3,100 S/. 3,100 S/. 3,100 S/. 3,100 S/. 3,100 S/. 3,100 S/. 3,100 S/. 3,100 S/. 3,100 S/. 3,100 S/. 3,100 S/. 3,100 S/. 3,100 S/. 3,100 S/. 3,100 S/. 3,100 S/. 3,100 S/. 3,100 S/. 3,100 S/. 3,100 S/. 3,100 S/. 3,100 S/. 3,100
Materiales Indirectos
S/. 100.00 S/. 100 S/. 100 S/. 100 S/. 100 S/. 100 S/. 100 S/. 100 S/. 100 S/. 100 S/. 100 S/. 100 S/. 100 S/. 100 S/. 100 S/. 100 S/. 100 S/. 100 S/. 100 S/. 100 S/. 100 S/. 100 S/. 100 S/. 100
fact.papel.
Alquiler del local S/. 3,000.00 S/. 3,000 S/. 3,000 S/. 3,000 S/. 3,000 S/. 3,000 S/. 3,000 S/. 3,000 S/. 3,000 S/. 3,000 S/. 3,000 S/. 3,000 S/. 3,000 S/. 3,000 S/. 3,000 S/. 3,000 S/. 3,000 S/. 3,000 S/. 3,000 S/. 3,000 S/. 3,000 S/. 3,000 S/. 3,000 S/. 3,000
GASTOS DE OPERACIÓN
A.- GASTOS DE VENTAS S/. 430.00 S/. 0 S/. 0 S/. 0 S/. 0 S/. 0 S/. 400 S/. 0 S/. 0 S/. 0 S/. 0 S/. 0 S/. 430 S/. 0 S/. 0 S/. 0 S/. 0 S/. 0 S/. 400 S/. 0 S/. 0 S/. 0 S/. 0 S/. 30
Merchandising S/. 400.00 S/. 400 S/. 400 S/. 400
Tarjetas S/. 30.00 S/. 30 S/. 30
pagina web S/. 250.00 S/. 250 S/. 250
B.- GASTOS
S/. 5,439.50 S/. 5,440 S/. 5,440 S/. 5,440 S/. 5,440 S/. 5,440 S/. 10,250 S/. 5,440 S/. 5,440 S/. 5,440 S/. 5,440 S/. 10,250 S/. 5,440 S/. 5,440 S/. 5,440 S/. 5,440 S/. 5,440 S/. 5,440 S/. 10,250 S/. 5,440 S/. 5,440 S/. 5,440 S/. 5,440 S/. 10,250
ADMINISTRACION
Planilla de Empleados S/. 4,810.50 S/. 4,811 S/. 4,811 S/. 4,811 S/. 4,811 S/. 4,811 S/. 4,811 S/. 4,811 S/. 4,811 S/. 4,811 S/. 4,811 S/. 4,811 S/. 4,811 S/. 4,811 S/. 4,811 S/. 4,811 S/. 4,811 S/. 4,811 S/. 4,811 S/. 4,811 S/. 4,811 S/. 4,811 S/. 4,811 S/. 4,811
Gratificaciones S/. 4,811 S/. 4,811 S/. 4,811 S/. 4,811
Depreciación S/. 629.00 S/. 629 S/. 629 S/. 629 S/. 629 S/. 629 S/. 629 S/. 629 S/. 629 S/. 629 S/. 629 S/. 629 S/. 629 S/. 629 S/. 629 S/. 629 S/. 629 S/. 629 S/. 629 S/. 629 S/. 629 S/. 629 S/. 629 S/. 629
FLUJO ECONÓMICO ‑ FINANCIERO ANEXO N°7 COK 25.0%
CONCEPTO 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24
INGRESOS S/. 0 S/. 156,600 S/. 156,600 S/. 156,600 S/. 223,560 S/. 223,560 S/. 223,560 S/. 223,560 S/. 223,560 S/. 223,560 S/. 223,560 S/. 223,560 S/. 223,560 S/. 223,560 S/. 223,560 S/. 223,560 S/. 223,560 S/. 223,560 S/. 223,560 S/. 223,560 S/. 223,560 S/. 223,560 S/. 223,560 S/. 223,560 S/. 223,560
COSTOS S/. 58,048 S/. 87,568 S/. 87,138 S/. 87,138 S/. 87,138 S/. 87,138 S/. 87,138 S/. 97,975 S/. 87,138 S/. 87,138 S/. 87,138 S/. 87,138 S/. 97,575 S/. 87,568 S/. 87,138 S/. 87,138 S/. 87,138 S/. 87,138 S/. 87,138 S/. 97,975 S/. 87,138 S/. 87,138 S/. 87,138 S/. 87,138 S/. 97,605
Inversión S/. 58,048
Costos de Producción (1) S/. 81,699 S/. 81,699 S/. 81,699 S/. 81,699 S/. 81,699 S/. 81,699 S/. 87,325 S/. 81,699 S/. 81,699 S/. 81,699 S/. 81,699 S/. 87,325 S/. 81,699 S/. 81,699 S/. 81,699 S/. 81,699 S/. 81,699 S/. 81,699 S/. 87,325 S/. 81,699 S/. 81,699 S/. 81,699 S/. 81,699 S/. 87,325
Gastos de Ventas S/. 430 S/. 0 S/. 0 S/. 0 S/. 0 S/. 0 S/. 400 S/. 0 S/. 0 S/. 0 S/. 0 S/. 0 S/. 430 S/. 0 S/. 0 S/. 0 S/. 0 S/. 0 S/. 400 S/. 0 S/. 0 S/. 0 S/. 0 S/. 30
Gastos Administrativos (2) S/. 5,440 S/. 5,440 S/. 5,440 S/. 5,440 S/. 5,440 S/. 5,440 S/. 10,250 S/. 5,440 S/. 5,440 S/. 5,440 S/. 5,440 S/. 10,250 S/. 5,440 S/. 5,440 S/. 5,440 S/. 5,440 S/. 5,440 S/. 5,440 S/. 10,250 S/. 5,440 S/. 5,440 S/. 5,440 S/. 5,440 S/. 10,250
FLUJO ECONÓMICO -S/. 58,048 S/. 69,032 S/. 69,462 S/. 69,462 S/. 136,422 S/. 136,422 S/. 136,422 S/. 125,585 S/. 136,422 S/. 136,422 S/. 136,422 S/. 136,422 S/. 125,985 S/. 135,992 S/. 136,422 S/. 136,422 S/. 136,422 S/. 136,422 S/. 136,422 S/. 125,585 S/. 136,422 S/. 136,422 S/. 136,422 S/. 136,422 S/. 125,955
Préstamo S/. 48,048
Amortización S/. 1,603 S/. 1,633 S/. 1,664 S/. 1,695 S/. 1,727 S/. 1,759 S/. 1,792 S/. 1,826 S/. 1,860 S/. 1,895 S/. 1,931 S/. 1,967 S/. 2,004 S/. 2,042 S/. 2,080 S/. 2,119 S/. 2,159 S/. 2,199 S/. 2,241 S/. 2,283 S/. 2,326 S/. 2,369 S/. 2,414 S/. 2,459
Intereses S/. 902 S/. 872 S/. 841 S/. 810 S/. 778 S/. 746 S/. 713 S/. 679 S/. 645 S/. 610 S/. 574 S/. 538 S/. 501 S/. 463 S/. 425 S/. 386 S/. 346 S/. 306 S/. 264 S/. 222 S/. 180 S/. 136 S/. 91 S/. 46
FLUJO FINANCIERO -S/. 10,000 S/. 66,527 S/. 66,957 S/. 66,957 S/. 133,917 S/. 133,917 S/. 133,917 S/. 123,080 S/. 133,917 S/. 133,917 S/. 133,917 S/. 133,917 S/. 123,480 S/. 133,487 S/. 133,917 S/. 133,917 S/. 133,917 S/. 133,917 S/. 133,917 S/. 123,080 S/. 133,917 S/. 133,917 S/. 133,917 S/. 133,917 S/. 123,450
Aporte propio S/. 10,000
Saldo acumulado S/. 0 S/. 66,527 S/. 133,484 S/. 200,441 S/. 334,358 S/. 468,275 S/. 602,192 S/. 725,272 S/. 859,188 S/. 993,105 S/. 1,127,022 S/. 1,260,939 S/. 1,384,419 S/. 1,517,906 S/. 1,651,823 S/. 1,785,740 S/. 1,919,657 S/. 2,053,574 S/. 2,187,491 S/. 2,310,571 S/. 2,444,488 S/. 2,578,405 S/. 2,712,321 S/. 2,846,238 S/. 2,969,688
TIRF 667.31%
VANF S/. 311,095
TIR 128.80%
VAN S/. 280,635.189 S/. 280,635.19
EVALUACION COSTO - BENEFICIO ANEXO N°8
INGRESOS COSTOS
MESES INGRESOS COSTOS 0.093
ACTUALIZADOS ACTUALIZADOS
0 S/. 0.00 S/. 58,048.00 1.0000 S/. 0.00 S/. 58,048.00
1 S/. 156,600.00 S/. 87,568.00 0.9149 S/. 143,275.39 S/. 80,117.11
2 S/. 156,600.00 S/. 87,138.00 0.8371 S/. 131,084.53 S/. 72,940.25
3 S/. 156,600.00 S/. 87,138.00 0.7658 S/. 119,930.95 S/. 66,733.99
4 S/. 223,560.00 S/. 87,138.00 0.7007 S/. 156,643.89 S/. 61,055.80
5 S/. 223,560.00 S/. 87,138.00 0.6411 S/. 143,315.54 S/. 55,860.75
6 S/. 223,560.00 S/. 87,138.00 0.5865 S/. 131,121.26 S/. 51,107.73
7 S/. 223,560.00 S/. 97,975.00 0.5366 S/. 119,964.56 S/. 52,574.38
8 S/. 223,560.00 S/. 87,138.00 0.4910 S/. 109,757.15 S/. 42,780.54
9 S/. 223,560.00 S/. 87,138.00 0.4492 S/. 100,418.25 S/. 39,140.48
10 S/. 223,560.00 S/. 87,138.00 0.4110 S/. 91,873.97 S/. 35,810.14
11 S/. 223,560.00 S/. 87,138.00 0.3760 S/. 84,056.70 S/. 32,763.16
12 S/. 223,560.00 S/. 97,575.00 0.3440 S/. 76,904.57 S/. 33,565.77
13 S/. 223,560.00 S/. 87,568.00 0.3147 S/. 70,361.00 S/. 27,560.26
14 S/. 223,560.00 S/. 87,138.00 0.2880 S/. 64,374.20 S/. 25,091.42
15 S/. 223,560.00 S/. 87,138.00 0.2634 S/. 58,896.80 S/. 22,956.47
16 S/. 223,560.00 S/. 87,138.00 0.2410 S/. 53,885.45 S/. 21,003.18
17 S/. 223,560.00 S/. 87,138.00 0.2205 S/. 49,300.50 S/. 19,216.08
18 S/. 223,560.00 S/. 87,138.00 0.2018 S/. 45,105.67 S/. 17,581.04
19 S/. 223,560.00 S/. 97,975.00 0.1846 S/. 41,267.77 S/. 18,085.57
20 S/. 223,560.00 S/. 87,138.00 0.1689 S/. 37,756.42 S/. 14,716.49
21 S/. 223,560.00 S/. 87,138.00 0.1545 S/. 34,543.85 S/. 13,464.31
22 S/. 223,560.00 S/. 87,138.00 0.1414 S/. 31,604.62 S/. 12,318.68
23 S/. 223,560.00 S/. 87,138.00 0.1293 S/. 28,915.48 S/. 11,270.52
24 S/. 223,560.00 S/. 97,605.00 0.1183 S/. 26,455.15 S/. 11,550.16
S/. 1,950,813.66 S/. 897,312.30
B/C 2.174
ANALISIS DE COSTOS UNITARIOS ANEXO N°1
rocoto y aderezo (vinagre) 0.1 rocoto y aderezo (vinagre) 0.1 1/8 Piña 0.75
Total 6.635 Total 4.635 Gas 0.5
Total 3.875
2 Anticuchos 30 30 150 900 3600 S/. 25,200 16 días lunes a viernes (5días), Des/1 dia semana
1 Pancita 15 15 75 450 1800 S/. 9,000 8 días Sabado y domingo
1 Choncholi 15 15 75 450 1800 S/. 9,000 Total son 24 días
1 Rachi 15 15 75 450 1800 S/. 9,000
1 Litro de chicha 15 litros 15 75 450 1800 S/. 7,200
S/. 59,400
1 día (15 Mesas)
1 mesa 15 mesas 1 hora 5 horas Semanal 1 Mes Costo/mes Mes ( mes y sab y dom)
3 Anticuchos 45 45 225 900 3600 S/. 25,200 6960 S/. 48,720
1 Pancita 15 15 75 300 1200 S/. 6,000 2040 S/. 10,200
2 Choncholi 15 30 75 300 1200 S/. 6,000 2040 S/. 10,200
Despues de 3 meses
INSUMOS
Anticuchos con papa, choclo 3600 33.3% 16.00 8.26 7.74
Pancita, papa y choclo 1800 16.7% 16.00 5.90 10.10
Choncholi, papa y choclo 1800 16.7% 16.00 5.90 10.10
Rachi, papa y choclo 1800 16.7% 16.00 5.90 10.10
Chicha morada 1800 16.7% 7.00 4.72 2.28
10800 100.0%
10800 100%
Punto de equilibrio
El Punto de Equilibro del proyecto es aquel nivel de ventas que iguala al total de los costos, es decir, es aquel pun
En el punto de equilibrio el proyecto cubre todos sus costos, tanto los fijos como los variables.
Como se puede apreciar el punto de equilibrio es 410.10 unidades que equivalen a una venta de S/.29,120.36
de los costos, es decir, es aquel punto donde no existen ganancias ni pérdidas.
mo los variables.
PRECIO UNITARIO: -
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10000.00
9000.00
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7000.00
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UNIDADES
INGRESOS BENEFICIOS
0.00 -8969.50
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COSTES FIJOS
COSTES VARIABLES
COSTES TOTALES
INGRESOS
INGRESOS
3.00 120000
2.50 100000
2.00 80000
1.50 60000
1.00 40000
0.50 20000
0.00 0
0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6
10.00
1.50
8.00
6.00 1.00
4.00 0.50
2.00
0.00
0.00 0 1 2 3 4 5
0 1 2 3 4 5 6 7 8 9
6.00 1.00
4.00 0.50
2.00
0.00
0.00 0 1 2 3 4 5
0 1 2 3 4 5 6 7 8 9
0.00 0.00
0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5
0.80 0.10
0.05
0.78
0 1 2 3 4 5 6 7 8 9 0.00
0 1 2 3 4 5
INICIO
Prueba Acida ( (AC-EXIS)/PC)
1 2 3 4 5 6 7 8 9
Capital de
Trabajo (AC-PC)
1 2 3 4 5 6 7 8 9
2.00
1.50
1.00
0.50
0.00
0 1 2 3 4 5 6 7 8 9
1.00
0.50
0.00
0 1 2 3 4 5 6 7 8 9
Rentabilidad sobre
la inversion
0 1 2 3 4 5 6 7 8 9
Rentabilidad
sobre ventas
0 1 2 3 4 5 6 7 8 9
INICIO
Se aceptan aquellos proyectos con un índice mayor que 1 y se priorizan aquellos proyectos con mayor Índice de Rentabilidad M
Ejemplo: Si disponemos de $300,000 para invertir, cuáles se seleccionarán?
La Evaluación del Proyecto
8.3
Ejemplo: Se tienen los flujos de 3 diferentes proyectos (en escala de inversión, flujos y horizontes). Se sabe que el COK es de:
yor Índice de Rentabilidad Medio Ponderado (IRMP).
. Se sabe que el COK es de: 15% anual, para todos los proyectos (igual riesgo).
I
PRI =
X
INICIO
INICIO
INICIO
INICIO
I
PRI =
X
Generalmente, se calcula el PRI para el caso de la evaluación
económica de un proyecto.
I = Inversión Total
3.4.1. Periodo de
Recuperación de la
Inversión
Picanteria "Antojitos"
Año
0
1
2
3
PRI =
En conclusión tenemos que el PRI es de 11 m
(1) Monto de la inversión total
(2) Saldo del flujo de caja
económico
(3) Factor de actualización
que se obtiene de las Tablas
Financieras (Equivalente al
COK)
(4) Se acumulan los beneficios
netos actualizados hasta
alcanzar el monto de la
inversión.
Beneficio Factor de Beneficio Beneficio
Inversión Neto Actualización Neto Neto
-1 -2 -3 Actualizado Acumulado (4)
58048 1.00
69032 0.91 63158.28 63158.2799634
69462 0.84 58144.275 121302.5549764
promedio= 92230.4175
0.47853897
mos que el PRI es de 11 meses.
CUADRO DE LOCALIZACION
LOCALIZACION
CRITERIO PONDERADA
Muy Bueno 5
Bueno 4
Regular 3
Mediano Regula 2
Malo 1
Calle Pichincha
Factor Locacional Peso Relativo
Calificacion Ponderacion
1.- Disponibilidad De Area 40.00 5 3
2.- Contaminacion Ambiental 10.00 3 0.3
3.- Extencion del Local 25.00 5 1.25
4.- Existencia de Energia Electrica 10.00 2 0.2
5.- Zona Estrategica 15.00 4 0.6
TOTAL 100.00 19 5.35
Se escoge la alterntiva de localizacion a nivel macro a la calle Pichincha por tener una ponderacion mayor a las otras alternat
implementar en la Calle Pichincha se escoge la calle Moquegua por estar en segundo lugar
CION
BAÑO
MUJERES
SALA DE ESPERA
INGRESO PRINCIPAL
BAÑO
HOMBRES INICIO
18 METROS
SALA DE ESPERA
INICIO
ORGANIGRAMA
8.3
Pi=Li +C
[ i ( n /10
F i−F i
Donde : Li : Lími
C : Amplitud
Fi −1 : Frecuen
Fi : Frecuenci
INICIO
mo los efectos de cambios en las ventas sobre utilidades antes de intereses e impuestos." Este tipo de apalancamiento se presenta en compañías con ele
argos financieros fijos con el fin de aumentar al máximo los efectos de los cambios en las utilidades antes de intereses e impuestos sobre las utilidades o r
anciero/apalancamiento-operativo-y-financiero.shtml#ixzz3uidTlQ00
IENTO OPERATIVO
Pi=Li +C
[ i ( n /100 )−F i−1
F i−F i−1 ]
Donde : Li : Límite Inferior
C : Amplitud de clase
Fi −1 : Frecuencia Acumulada anterior
Fi : Frecuencia Acumulada
e presenta en compañías con elevados costos fijos y bajos costos variables, generalmente como consecuencia del establecimiento de procesos de Produc
mpuestos sobre las utilidades o rendimientos por acción." Los cargos fijos, no se ven afectados por las utilidades antes de intereses e impuestos, ya que de
cimiento de procesos de Producción altamente automatizados.
ntereses e impuestos, ya que deben de ser pagados independientemente de la cantidad de utilidades antes de intereses e impuestos con las que se cuen
impuestos con las que se cuenta para hacerles frente
ENCUES
TA
DATOS
EDAD
Distrito en que reside
a) Orden y limpieza 8)
15
b) Ubicación e infraestructura 12
c) Buena sazon 9
d) Cercania del lugar en que vive 12
48
4) ¿Le gustaría que exista una anfitriona en el
local, que lo reciba y ubique en su mesa?
a) Si 45
b) No 3
48
¿Con que frecuencia visit
20.83%
8.33%
33.33%
¿Le gustaria que la atención sea dado por guapas señoritas? 37.50%
a) Si 25
b) No 23
48
¿Porque regresa a una anticucheria?
a) Calidad de comida 8
¿Qué caracteristicas tiene en cuenta al mo
b) Calidad del servicio 9
c)Ambas 31
48
¿Porque recomendaria una anticucheria?
a) Por la calidad de la comida y el sabor 13 25.00% a) Orden y limpieza
31.25%
b) Por la rapidez de la atención 10
b) Ubicación e infraestr
a) Por las señoritas que atienden 25
c) Buena sazon
48 d) Cercania del lugar en
¿Le gustaria tener una anticucheria cerca de los condominios vive
de parques de la huaca? 18.75%
25.00%
a) Si 40
b) No 5
c)Le es indiferente 3
48
47.92%
52
47.92%
52
¿Porque recomendaria u
27.08%
52.08%
20.83%
¿Con que frecuencia visita Ud. una anticucheria? Chart Title
20.83% 16.67%
31.25%
8.33%
a) Todo el tiempo
a) Entre l
b) Casi siempre
b) Fin de
c) Regularmente
c) Días fe
d) Rara vez
e) Nunca 52.08%
37.50%
aracteristicas tiene en cuenta al momento de elegir una anticucheria? Le gustaria que una anfitriona lo reciba y lo ubique en
6.25%
a) Orden y limpieza a) Si
31.25%
b) Ubicación e infraestructura b) No
c) Buena sazon
d) Cercania del lugar en que
vive
25.00%
93.75%
gustaria que la atención sea dado por guapas señoritas? ¿Porque regresa a una anticheria?
16.67%
a) Calidad
% a) Si 18.75% b) Calidad
b) No servicio
52.08%
c)Ambas
64.58%
a) Calidad
% a) Si 18.75% b) Calidad
b) No servicio
52.08%
c)Ambas
64.58%
27.08% 10.42%
a) Por la calidad de la 6.25%
comida y el sabor
b) Por la rapidez de la
a) Si
atención
b) No
20.83% a) Por las señoritas
que atienden c)Le es indiferente
83.33%
3
¿Le gustaría que exi
una anfitriona en e
local, que lo reciba
ubique en su mesa
a) Si
45
b) No
45 b) No
le
a) Entre la semana
b) Fin de semana
c) Días feriados
a) Si
b) No
a una anticheria?
7%
a) Calidad de comida
18.75% b) Calidad del
servicio
c)Ambas
a) Calidad de comida
18.75% b) Calidad del
servicio
c)Ambas
Si
No
e es indiferente
a) Si
b) No
b) No
ENCUESTA DIRIGIDA A LOS VECINOS DE LOS CONDOMINIOS DE PARQUES DE LA HUACA
1) ¿Con que frecuencia visita Ud. una anticucheria? 5) ¿Le gustaria que la atención sea dado por guapas señoritas?
a) Todo el tiempo a) Si
b) Casi siempre b) No
c) Regularmente
d) Rara vez
e) Nunca
3)
¿Qué caracteristicas tiene en cuenta al momento de elegir una 7) ¿Porque recomendaria una anticheria?
anticucheria?
a) Orden y limpieza a) Por la calidad de la comida y el sabor
b) Ubicación e infraestructura b) Por la rapidez de la atención
c) Buena sazon a) Por las señoritas que atienden
d) Cercania del lugar en que vive
¿Le gustaría que exista una anfitriona en el local, que lo reciba ¿Le gustaria tener una anticucheria cerca de los condominios
4) 8)
y ubique en su mesa? de parques de la huaca?
a) Si a) Si
b) No b) No
c)Es indiferente
PUNTO DE EQUILIBRIO ANEXO N°9
29120.36 INGRESOS
COSTES
UNIDADES COSTES FIJOS VARIABLES COSTES TOTALES COSTES MEDIOS INGRESOS BENEFICIOS
10000.00
9000.00
8000.00
7000.00
6000.00
COSTES FIJOS
COSTES TOTALES
4000.00
INGRESOS
3000.00
2000.00
1000.00
0.00
0.00 #DIV/ #DIV/ #DIV/ #DIV/ #DIV/ #DIV/ #DIV/ #DIV/ #DIV/ #DIV/ #DIV/ #DIV/ #DIV/ #DIV/
0! 0! 0! 0! 0! 0! 0! 0! 0! 0! 0! 0! 0! 0!
UNIDADES