SECRETARIA DE AGRICULTURA, GANADERA, DESARROLLO RURAL, PESCA Y ALIMENTAC

FORMATO: CORRIDA FINANCIERA PROGRAMAS FAPPA Y PROMETE

NOMBRE DEL PROYECTO:

Pizzeria "blablabla"

VI. Anlisis Financiero

A
B
B.I.
B. II.

C
C.I.
C.II.
C.III.
C.IV.

D
D.I.
D.lI.

PRESUPUESTO DE INVERSIN
CLCULOS TCNICOS
MEMORIAS DE CLCULO
COSTOS DE OPERACIN

PROYECCIN FINANCIERA MINIMA A 5 AOS.

PROYECCIN DE COSTOS TOTALES DE PRODUCCIN
PROYECCIN DE INGRESOS
ESTADO DE RESULTADOS
FLUJO DE EFECTIVO

ANLISIS DE RENTABILIDAD
PUNTO DE EQUILIBRIO
VAN, TIR Y B/C

ALIMENTACIN

Pizzeria "b
PRESUPUESTO

INDICE

CONCEPTOS

UNIDAD CANTIDAD

ACTIVO FIJO
Horno

unidad

Refrigerador

unidad

Freidora

unidad

Horno de microodas

unidad

charolas circulares de amuminio

lote

15

Ollas rectas de acero de 10 litros

pz

mesa de acero 1.10m

unidad

caja registradora

unidad

barra despachadora 1.20m

unidad

licuadora

unidad

mesas de servicio con 4 sillas cada

una
televidsor de 50 pulgadas

unidad

15

unidad

ventiladores

unidad

extractor de humos

unidad

Motoneta repartidora

unidad

botes de basura 60l

unidad

tanque de gas estacionario 300l

unidad

ACTIVO DIFERIDO
servicio telefonico

mensual

publicidad

mensual

CAPITAL DE TRABAJO
luz

bimestral

renta de inmueble

mensual

jornal

bimestral

lote

LITROS

600

gasolina

litros

25

mantenimiento

lote

mano de obra
agua
materia prima
gas lp

TOTAL

Pizzeria "blablabla"
PRESUPUESTO DE INVERSIN
COSTO UNITARIO

MONTOS

PROGRAMA

30,000.00

30,000.00

30,000.00

14,000.00

14,000.00

14,000.00

2,700.00

2,700.00

2,700.00

3,000.00

3,000.00

3,000.00

100.00

1,500.00

1,500.00

1,700.00

3,400.00

3,400.00

3,000.00

6,000.00

6,000.00

2,500.00

2,500.00

2,500.00

6,000.00

6,000.00

6,000.00

3,600.00

3,600.00

3,600.00

1,500.00

22,500.00

22,500.00

10,000.00

10,000.00

10,000.00

1,500.00

6,000.00

6,000.00

2,500.00

2,500.00

$2,500.00
$

20,000.00

20,000.00

20,000.00

2,100.00

4,200.00

4,200.00

4,500.00

4,500.00

4,500.00

600.00

600.00

600.00

5,000.00

5,000.00

5,000.00

4,000.00

4,000.00

4,000.00

5,000.00

5,000.00

5,000.00

19,600.00

137,200.00

137,200.00

1,000.00

1,000.00

1,000.00

15,000.00

15,000.00

15,000.00

9.00

5,400.00

5,400.00

14.00

350.00

350.00

2,000.00

2,000.00

2,000.00

317,950.00

317,950.00

SOCIOS

TOTAL
$

30,000.00

14,000.00

2,700.00

3,000.00

1,500.00

3,400.00

6,000.00

2,500.00

6,000.00

3,600.00

22,500.00

10,000.00

6,000.00

2,500.00

20,000.00

4,200.00

4,500.00

600.00

ACTIVO FIJO
$ 142,400.00

ACTIVO DIFERIDO

5,000.00

4,000.00

5,000.00

137,200.00

1,000.00

15,000.00

5,400.00

350.00

2,000.00

5,600.00

CAPITAL DE TRABAJO

$ 169,950.00

317,950.00

O DIFERIDO

AL DE TRABAJO

Piz
MEMORIAS DE C

INDICE

CONCEPTO
Pizza hawuaiana familiar
Pizza carnes frias
pizza de championes

CANTIDAD ANUAL
2700
1790
1260

PROYECCION MENSUAL DE PRODUCTOS

CONCEPTO/MES
ENERO
Pizza hawuaiana familiar
Pizza carnes frias
pizza de championes

COSTOS DE PRODUCCION
CONCEPTO/MES
Pizza hawuaiana familiar
Pizza carnes frias
pizza de championes

TOTAL

300
150
90

ENERO
$17,250.00
$10,200.00
$6,120.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$33,570.00

VENTAS
CONCEPTO/MES
Pizza hawuaiana familiar
Pizza carnes frias
pizza de championes

ENERO
$37,500.00
$18,750.00
$11,250.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$67,500.00

TOTAL

COSTOS ADMINISTRATIVOS
MANO DE OBRA
ACTIVIDAD
cocinero
cajero
repartidor
mesero
auxiliar
TOTAL
COSTOS ADMINISTRATIVOS
AGUA
ENERGIA ELECTRICA
GAS
TOTAL

COSTOS DE MANTENIMIENTO
mantenimiento
TOTAL

ENCARGADA

MENSUAL
BIMESTRE
MENSUAL

Pizzeria "blablabla"
MEMORIAS DE CLCULO DE COSTOS Y VENTAS
PRECIO DE VENTA
COSTO DE VENTA
$125.00
$125.00
$125.00

FEBRERO

$57.50
$68.00
$68.00

MARZO
350
200
100

FEBRERO

ABRIL
150
200
100

MARZO
$20,125.00
$13,600.00
$6,800.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$40,525.00

150
150
150

ABRIL
$8,625.00
$13,600.00
$6,800.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$29,025.00

$8,625.00
$10,200.00
$10,200.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$29,025.00

FEBRERO

MARZO
$43,750.00
$25,000.00
$12,500.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$81,250.00

JORNALES
6
6
6
6
6

ABRIL
$18,750.00
$25,000.00
$12,500.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$56,250.00

COSTO POR JORNAL

SEMANA
$
63.77 $
$
63.77 $
$
63.77 $
$
63.77 $
$
63.77 $
$
318.85 $

$
$
$
$

1,000.00
4,000.00
5,400.00
10,400.00

COSTO ANUAL
$
$
$
$

12,000.00
24,000.00
64,800.00
100,800.00

MENSUAL
$
$

2,000.00
2,000.00

ANUAL
$
$

24,000.00
24,000.00

$18,750.00
$18,750.00
$18,750.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$56,250.00

382.62
382.62
382.62
382.62
382.62
1,913.10

TAS
Pizza awuaiana
Cantidad
Ingredientes
250 g
arina
5g
levadura
150 ml
salsa
2 rebanadas pia
200g
jamon
1l
gas
200g
salchicha
200g
queso
6g
huevo
10g
ajonjoli
5 sobres
salsa catsup
5 sobres
salsa valentina
TOTAL

MAYO

Porcin familiar
Precio
$
2.00
$
1.00
$
5.00
$
4.00
$
4.00
$
8.00
$
7.00
$
20.00
$
0.20
$
1.30
$
1.00
$
1.00
$
54.50

JUNIO
100
150
100

MAYO
JUNIO
$5,750.00
$10,200.00
$6,800.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$22,750.00

JULIO
50
100
90

AGOSTO
150
100
90

JULIO
$2,875.00
$6,800.00
$6,120.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$15,795.00

150
150
90

AGOSTO
$8,625.00
$6,800.00
$6,120.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$21,545.00

$8,625.00
$10,200.00
$6,120.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$24,945.00

MAYO
JUNIO
$12,500.00
$18,750.00
$12,500.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$43,750.00

MENSUAL
ANUAL
$
1,530.48 $
$
1,530.48 $
$
1,530.48 $
$
1,530.48 $
$
1,530.48 $
$ 7,652.40 $

JULIO
$6,250.00
$12,500.00
$11,250.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$30,000.00

18,365.76
18,365.76
18,365.76
18,365.76
18,365.76
91,828.80

AGOSTO
$18,750.00
$12,500.00
$11,250.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$42,500.00

$18,750.00
$18,750.00
$11,250.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$48,750.00

Cantidad

Nombre del Producto

Ingredientes

Porcin
Precio

TOTAL

SEPTIEMBRE

OCTUBRE
100
140
100

NOVIEMBRE
150
150
150

SEPTIEMBRE
OCTUBRE
NOVIEMBRE
$5,750.00
$8,625.00
$9,520.00
$10,200.00
$6,800.00
$10,200.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$22,070.00
$29,025.00

150
200
100

$8,625.00
$13,600.00
$6,800.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$29,025.00

SEPTIEMBRE
OCTUBRE
NOVIEMBRE
$12,500.00
$18,750.00
$17,500.00
$18,750.00
$12,500.00
$18,750.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$42,500.00
$56,250.00

$18,750.00
$25,000.00
$12,500.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$56,250.00

Cantidad

Nombre del Producto

Ingredientes

TOTAL

DICIEMBRE

TOTAL
200
100
100

DICIEMBRE
$11,500.00
$6,800.00
$6,800.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$25,100.00

2000
1790
1260
0
0
0
0
0
0

TOTAL
$115,000.00
$121,720.00
$85,680.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$322,400.00

Porcin
Precio

EGRESO ANUAL
EGRESO MENSUAL

DICIEMBRE
$25,000.00
$12,500.00
$12,500.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$50,000.00

INGRESO ANUAL
INGRESO MENSUAL

$322,400.00
$26,866.67

TOTAL
$250,000.00
$223,750.00
$157,500.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$631,250.00

$631,250.00
$52,604.17

Pizzeria "blabla
COSTOS DE OP

INDICE

COSTOS DEL PROYECTO

CONCEPTO

COSTOS

MATERIA PRIMA
MANO DE OBRA
ENERGIA ELECTRICA
AGUA
MANTENIMIENTO
GAS

MENSUAL
$
$
$
$
$
$

26,866.67
7,652.40
4.50
1,000.00
2,000.00
5,400.00

TOTAL

42,923.57

Pizzeria "blablabla"
COSTOS DE OPERACIN
AO

AO

AO

AO

$
$
$
$
$
$

1
322,400.00
91,828.80
54.00
12,000.00
24,000.00
64,800.00

$
$
$
$
$
$

2
335,296.00
96,420.24
56.70
12,600.00
25,200.00
68,040.00

$
$
$
$
$
$

3
348,707.84
101,241.25
59.54
13,230.00
26,460.00
71,442.00

$
$
$
$
$
$

4
362,656.15
106,303.31
62.51
13,891.50
27,783.00
75,014.10

515,082.80

537,612.94

561,140.63

585,710.58

AO
$
$
$
$
$
$

5
377,162.40
111,618.48
65.64
14,586.08
29,172.15
78,764.81

611,369.55

Pizzeria "blablabl
PROYECCIN DE COSTOS TOTAL

INDICE

COSTOS FIJOS
MANO DE OBRA
AGUA
ENERGIA ELECTRICA
MANTENIMIENTO
GAS

TOTAL

AO 1
$
$
$
$
$

91,828.80
12,000.00
54.00
24,000.00
64,800.00

192,682.80

COSTOS VARIABLES
MATERIA PRIMA

TOTAL

AO 1
$

322,400.00

322,400.00
AO 1

COSTOS FIJOS
COSTOS VARIABLES
COSTOS TOTALES

$
$
$

192,682.80
322,400.00
515,082.80

Pizzeria "blablabla"
IN DE COSTOS TOTALES DE PRODUCCIN
AO 2

AO 3

AO 4

AO 5

$
$
$
$
$

96,420.24
12,600.00
56.70
25,200.00
68,040.00

$
$
$
$
$

101,241.25
13,230.00
59.54
26,460.00
71,442.00

$
$
$
$
$

106,303.31
13,891.50
62.51
27,783.00
75,014.10

$
$
$
$
$

111,618.48
14,586.08
65.64
29,172.15
78,764.81

202,316.94

212,432.79

223,054.43

234,207.15

AO 2

AO 3

AO 4

AO 5

335,296.00

348,707.84

362,656.15

377,162.40

335,296.00

348,707.84

362,656.15

377,162.40

AO 2
$
$
$

202,316.94
335,296.00
537,612.94

AO 3
$
$
$

212,432.79
348,707.84
561,140.63

AO 4
$
$
$

223,054.43
362,656.15
585,710.58

AO 5
$
$
$

234,207.15
377,162.40
611,369.55

Pizzeria "blablabl
PROYECCIN DE ING

INDICE

CONCEPTO
Pizza hawuaiana familiar
Pizza carnes frias
pizza de championes

TOTAL

VOLUMEN

PRECIO

SEMESTRE

UNITARIO

1000
895
630
0
0
0
0
0
0

VENTAS
SEMESTRE
$125,000.00
$111,875.00
$78,750.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

$125.00
$125.00
$125.00
$8.00
$10.00
$11.00
$13.00
$180.00
$160.00
$

315,625.00

Pizzeria "blablabla"
PROYECCIN DE INGRESOS
AO

AO

1
$250,000.00
$223,750.00
$157,500.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

2
$262,500.00
$234,937.50
$165,375.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

$631,250.00

$662,812.50 $

AO

AO

3
$275,625.00
$246,684.38
$173,643.75
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
695,953.13

4
$289,406.25
$259,018.59
$182,325.94
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$

730,750.78

AO
5
$303,876.56
$271,969.52
$191,442.23
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$

767,288.32

Pizzeria "blablab
ESTADO DE RESUL

INDICE

CONCEPTOS
( + ) VENTAS
COSTOS FIJOS
COSTOS VARIABLES
( - ) COSTOS TOTALES
( = ) UTILIDAD BRUTA
( - ) DEPRECIACION
( = ) UTILIDAD ANTES DE IMPUESTOS
( - ) IMPUESTOS
( = ) UTILIDAD DEL EJERCICIO

AO 1
$
$
$
$
$
$
$
$
$

631,250.00
192,682.80
322,400.00
515,082.80
116,167.20
14,240.00
101,927.20
10,192.72
91,734.48

COSTOS DE DEPRECIACIO
ACTIVO FIJO
Horno
Refrigerador
Freidora
Horno de microodas
charolas circulares de amuminio
Ollas rectas de acero de 10 litros
mesa de acero 1.10m
caja registradora
barra despachadora 1.20m
licuadora
mesas de servicio con 4 sillas cada una
televidsor de 50 pulgadas
ventiladores
extractor de humos
Motoneta repartidora
botes de basura 60l
tanque de gas estacionario 300l

TOTAL

VALOR ORIGINAL
$30,000.00
$14,000.00
$2,700.00
$3,000.00
$1,500.00
$3,400.00
$6,000.00
$2,500.00
$6,000.00
$3,600.00
$22,500.00
$10,000.00
$6,000.00
$2,500.00
$20,000.00
$4,200.00
$4,500.00
$142,400.00

zzeria "blablabla"
TADO DE RESULTADOS
AO 2
$
$
$
$
$
$
$
$
$

662,812.50
202,316.94
335,296.00
537,612.94
125,199.56
14,952.00
110,247.56
10,702.36
99,545.20

AO 3
$
$
$
$
$
$
$
$
$

695,953.13
212,432.79
348,707.84
561,140.63
134,812.50
15,699.60
119,112.90
11,237.47
107,875.42

AO 4
$
$
$
$
$
$
$
$
$

730,750.78
223,054.43
362,656.15
585,710.58
145,040.20
16,484.58
128,555.62
11,799.35
116,756.27

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

DEP ANUAL
3,000.00
1,400.00
270.00
300.00
150.00
340.00
600.00
250.00
600.00
360.00
2,250.00
1,000.00
600.00
250.00
2,000.00
420.00
450.00
14,240.00

AO 5
$
$
$
$
$
$
$
$
$

767,288.32
234,207.15
377,162.40
377,162.40
390,125.92
17,308.81
372,817.11
12,389.31
360,427.80

TOS DE DEPRECIACIONES
TASA

AOS

10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%

10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10

VALOR
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

RESCATE
15,000.00
7,000.00
1,350.00
1,500.00
750.00
1,700.00
3,000.00
1,250.00
3,000.00
1,800.00
11,250.00
5,000.00
3,000.00
1,250.00
10,000.00
2,100.00
2,250.00
71,200.00

Pizzeria "blabla
FLUJO DE EFEC

INDICE

CONCEPTOS / AO
( + ) VENTAS
( + ) VALOR DE RESCATE
( = ) INGRESOS TOTALES
COSTOS FIJOS
COSTOS VARIABLES
( = ) COSTOS TOTALES
COMPRA ACTIVO FIJO
COMPRA ACTIVO DIFERIDO
COMPRA CAPITAL DE TRABAJO
( = ) SALDO FINAL

AO 0

$
$
$
-$

142,400.00
5,600.00
169,950.00
317,950.00

Pizzeria "blablabla"
FLUJO DE EFECTIVO
AO 1

AO 2

AO 3

AO 4

631,250.00

662,812.50

695,953.13

730,750.78

$
$
$
$

631,250.00
192,682.80
322,400.00
515,082.80

$
$
$
$

662,812.50
202,316.94
335,296.00
537,612.94

$
$
$
$

695,953.13
212,432.79
348,707.84
561,140.63

$
$
$
$

730,750.78
223,054.43
362,656.15
585,710.58

116,167.20

125,199.56

134,812.50

145,040.20

AO 5
$
$
$
$
$
$

767,288.32
71,200.00
838,488.32
234,207.15
377,162.40
611,369.55

227,118.77

Pizzeria "blablabla"
PUNTO DE EQUILIBR

INDICE

CONCEPTOS / AO
VENTAS
COSTOS FIJOS
COSTOS VARIABLES
COSTOS TOTALES
PUNTO DE EQUILIBRIO $
PUNTO DE EQUILIBRIO %

AO 1
$
$
$
$
$

631,250.00
192,682.80
322,400.00
515,082.80
393,819.06
62.39%

AO 2
$
$
$
$
$

662,812.50
202,316.94
335,296.00
537,612.94
409,439.51
61.77%

INTERPRETACIN
PARA ALCANZAR EL PUNTO DE EQUILIBRIO SE DEBERAN TENER VENTAS POR $161,024.73
QUE REPRESENTA EL 53.89% DEL VALOR PROYECTADO
A PARTIR DE ESE MONTO DE VENTA SE COMIENZA A TENER UTILIDADES

ria "blablabla"
O DE EQUILIBRIO
AO 3
$
$
$
$
$

695,953.13
212,432.79
348,707.84
561,140.63
425,760.32
61.18%

AS POR $161,024.73

AO 4
$
$
$
$
$

730,750.78
223,054.43
362,656.15
585,710.58
442,813.30
60.60%

AO 5
$
$
$
$
$

767,288.32
234,207.15
377,162.40
611,369.55
460,631.81
60.03%

Pizzeria "blablabl
VAN, TIR Y B/

INDICE

TASA DE ACTUALIZACIN

AO
AO 0
AO 1
AO 2
AO 3
AO 4
AO 5
TOTAL

10%

INGRESOS

$
$
$
$
$

631,250.00
662,812.50
695,953.13
730,750.78
767,288.32

$ 3,488,054.73

COSTOS
$
$
$
$
$
$

FLUJO DE
EFECTIVO

317,950.00 -$
515,082.80 $
537,612.94 $
561,140.63 $
585,710.58 $
611,369.55 $

$ 3,128,866.49

VAN
TIR
B/C
CRITERIO DE DECISIN E INTERPRETACIN

317,950.00
116,167.20
125,199.56
134,812.50
145,040.20
227,118.77

430,388.23

ria "blablabla"
AN, TIR Y B/C

TASA
(1+t)-n
1
0.9090909091
0.826446281
0.7513148009
0.6830134554
0.6209213231

188,291.58
33%
1.0774298746

INGRESOS
ACTUALIZADOS
$
$
$
$
$

573,863.64
547,778.93
522,879.88
499,112.62
476,425.68

2,620,060.74

EGRESOS
ACTUALIZADOS
$
317,950.00
$
468,257.09
$
444,308.21
$
421,593.26
$
400,048.21
$
379,612.39
$
2,431,769.16