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Anlisis de los costos Fijos mensuales

Conceptos
Personal
Servicio de Luz
Servicio de Agua
Depreciacin
telefono RPM
alquiler de local

Costo
Unitario
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

600.00
80.00
20.00
200.00
100.00
400.00
-

Cantidad

Sub total
3
1
3
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

S/.1,800.00
S/.
80.00
S/.
60.00
S/. 200.00
S/. 100.00
S/. 400.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
###

PRODUCTO

CARACTERSTICAS

Desayunos
1 continental

jugo de papaya, caf, leche,


mantequilla, mermelada y pan

2 Americano

jugo de papaya, caf, leche, huevo


revuelto con jamonada, mantequilla,
mermelada y pan

3 de casa

quinua o caf, pan, jamon chacasino o


tamales con salsa de cebolla

4 Chacasino

Papa cashqui, caf, pan y queso

Almuerzos
5 Tipico I

chicharron de chancho

6 Tipico II

trucha a la parrilla

7 Tipico III

pollo a la parrilla

8 Tipico IV

1/2 Cuy con papa

Cenas
9 tipo I

pollo saltado con arroz

10 tipo II

caldo de gallina, caf y pan

11 tipo III

arroz chaufa con pollo

12 tipo III

sustancia o dieta de pollo

Mens
13 Variado I

sopa, saltado de olluco con charqui

14 Variado II

sopa, caigua rellena

15 Variado III

sopa, trucha frita

16 Variado IV

llunca con carnero

COSTO VARIABLE

PRECIO

Margenes
Factor de
de
Participacin
contribucin

S/.

4.20

S/.

8.00

S/.

3.80

2.00%

S/.

5.50

S/.

10.00

S/.

4.50

4.00%

S/.

3.60

S/.

8.00

S/.

4.40

5.00%

S/.

4.20

S/.

8.00

S/.

3.80

4.00%

S/.

9.60

S/.

15.00

S/.

5.40

10.00%

S/.

8.20

S/.

18.00

S/.

9.80

10.00%

S/.

9.90

S/.

20.00

S/.

10.10

10.00%

S/.

13.80

S/.

20.00

S/.

6.20

10.00%

S/.

6.60

S/.

10.00

S/.

3.40

2.50%

S/.

6.40

S/.

10.00

S/.

3.60

2.50%

S/.

4.90

S/.

8.00

S/.

3.10

5.00%

S/.

3.80

S/.

7.00

S/.

3.20

5.00%

S/.

3.70

S/.

5.00

S/.

1.30

10.00%

S/.

4.60

S/.

6.00

S/.

1.40

10.00%

S/.

6.80

S/.

10.00

S/.

3.20

5.00%

S/.

5.80

S/.

10.00

S/.

4.20

5.00%
100.00%

Punto de equilibrio en unidades fsicas "Q"


Q=

CF
Pu - Cvu

Un solo
producto

Para mezcla de productos:


Margen de Contribucin Ponderado
Costos Fijos totales
Q de Mezcla
Platos
Desayunos

Almuerzos

Cenas

Menus

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16

Factor de Mz. PE en Mezcla


0.020
11
0.040
22
0.050
27
0.040
22
0.100
54
0.100
54
0.100
54
0.100
54
0.025
13
0.025
13
0.050
27
0.050
27
0.100
54
0.100
54
0.050
27
0.050
27
1.000
538

4.908
###
538
Precio
S/.
8.00
S/.
10.00
S/.
8.00
S/.
8.00
S/.
15.00
S/.
18.00
S/.
20.00
S/.
20.00
S/.
10.00
S/.
10.00
S/.
8.00
S/.
7.00
S/.
5.00
S/.
6.00
S/.
10.00
S/.
10.00

#REF!

17.93
Costo
S/.
4.20
S/.
5.50
S/.
3.60
S/.
4.20
S/.
9.60
S/.
8.20
S/.
9.90
S/.
13.80
S/.
6.60
S/.
6.40
S/.
4.90
S/.
3.80
S/.
3.70
S/.
4.60
S/.
6.80
S/.
5.80

Comprobacin
Estado de Ganancias
Ventas
Desayunos
Almuerzos
Cenas
Menus
Costo de Ventas
Desayunos
Almuerzos
Cenas
Menus
Margen Bruto
Costos Fijos
Utilidad antes de Impuestos
Impuestos
Utilidad despues de Impuestos

y Perdidas
S/. 688.51
S/.3,926.65
S/. 672.37
S/.1,129.58
S/. 350.71
S/.2,232.27
S/. 408.80
S/. 785.33

30%

erdidas
###

###

S/.2,640.00
S/.2,640.00
S/.
S/.
S/.
-