PRESUPUESTO DE PRODUCCIN

TIPOS DE MENS 2016 2017 2018 2019 2020

Lomo saltado S/.6.50 S/.6.20 S/.6.50 S/.6.30 S/.6.50

Pollo a la parrilla S/.6.70 S/.6.70 S/.6.50 S/.6.70 S/.6.70
Pescado a lo macho S/.6.60 S/.6.50 S/.6.40 S/.6.50 S/.6.50
TOTAL MENS EJECUTI S/.19.80 S/.19.40 S/.19.40 S/.19.50 S/.19.70

Cau cau S/.3.90 S/.3.90 S/.3.90 S/.3.90 S/.3.90

Tallarin con pollo S/.4.00 S/.4.00 S/.4.00 S/.4.00 S/.4.00
Arroz Chaufa S/.4.00 S/.4.00 S/.4.00 S/.4.00 S/.4.00
TOTAL MENS ECONM S/.11.90 S/.11.90 S/.11.90 S/.11.90 S/.11.90

Aj de gallina S/.13.00 S/.13.00 S/.13.00 S/.13.00 S/.13.00

Arroz con pato S/.14.00 S/.14.00 S/.14.00 S/.14.00 S/.14.00
Seco de cordero S/.13.50 S/.13.50 S/.13.50 S/.13.50 S/.13.50
Bisteck a la Chorrillana S/.12.40 S/.12.40 S/.12.40 S/.12.40 S/.12.40
Carapulcra S/.12.60 S/.12.60 S/.12.60 S/.12.60 S/.12.60
Chuleta a la Parrilla S/.11.60 S/.11.60 S/.11.60 S/.11.60 S/.11.60
Pollo Enrollado S/.10.70 S/.10.70 S/.10.70 S/.10.70 S/.10.70
Pollo a la Jardinera S/.9.40 S/.9.40 S/.9.40 S/.9.40 S/.9.40
TOTAL PLATOS A LA CA S/.97.20 S/.97.20 S/.97.20 S/.97.20 S/.97.20
TOTALES EN PLATOS S/.128.90 S/.128.50 S/.128.50 S/.128.60 S/.128.80

PRODUCCIN DETALLADA POR TIPO DE MEN

TIPOS DE MENS 2016 2017 2018 2019

Ejecutivo 60 60 63 64
Econmico 40 46 45 49
Platos a la carta 31 44 46 43
TOTAL PLATOS 131 150 154 156

PRECIO DE VENTA DE MENES

TIPO DE MENES Lomo Saltado Pollo P Pescado.M Cau Cau Tallaron C/P
Arroz Chaufa
Material Directo 3.72 3.43 3.96 2.01 1.84 1.97
Mano de Obra Directa 0.85 0.85 0.85 0.85 0.85 0.85
CIF 0.44 0.44 0.44 0.44 0.44 0.44

Costo de Produccion 5.01 4.72 5.25 3.3 3.13 3.26

Gasto Administrativo 0.6 0.6 0.6 0.6 0.6 0.6

Gasto de Ventas 0.03 0.03 0.03 0.03 0.03 0.03
 UTILDAD BRUTA 5.64 5.35 5.88 3.93 3.76 3.89

40% Utilidad 2.256 2.14 2.352 1.572 1.504 1.556

VALOR DE VENTA 7.896 7.49 8.232 5.502 5.264 5.446

IGV 18% 1.42128 1.3482 1.48176 0.99036 0.94752 0.98028

P.VENTA S/. 9 9 10 6 6 6

PRECIO DE VENTA DE PLATOS A LA CARTA

TIPO DE MENES Arroz C/P Seco Bisteck Carapulcra Chuleta Pollo E.
Material Directo 10.78 10.84 9.2 9.28 7.87 7.22
Mano de Obra Directa 0.85 0.85 0.85 0.85 0.85 0.85
CIF 0.44 0.44 0.44 0.44 0.44 0.44
Costo de Produccion 12.07 12.13 10.49 10.57 9.16 8.51
Gasto Administrativo 0.6 0.6 0.6 0.6 0.6 0.6
Gasto de Ventas 0.03 0.03 0.03 0.03 0.03 0.03
UTILDAD BRUTA 12.7 12.76 11.12 11.2 9.79 9.14
60% Utilidad 7.62 7.656 6.672 6.72 5.874 5.484

VALOR DE VENTA 16.95 16.95 15.25 15.25 13.56 12.71

IGV 18% 3.05 3.05 2.75 2.75 2.44 2.29

P.VENTA S/. 20 20 18 18 16 15
 128.9 128.5 128.5 128.6 128.8

DE MEN
2020

66
48
46
160

Aj de gallina
5.02
0.85
0.44

6.31

0.6
0.03
 6.94

2.776

9.716

1.74888

20

Pollo J.
6.68
0.85
0.44
7.97
0.6
0.03
8.6
5.16

11.86
2.14

14
 DEPRECIACIN
DETALLES Tasa C. de Adquisicion 2016 2017
Maquinaria y Equipos 20% S/. 9,200 S/. 1,840.00 S/. 1,840
Activos Intangibles 10% S/. 5,800 S/. 580 S/. 580
TOTALES S/. S/. 15,000 S/. 2,420 S/. 2,420
1139
Depreciacion en Linea recta
 2018 2019 2020
S/. 1,840 ### S/. 1,840 S/.9,200.00
S/. 580 S/. 580 S/. 580
S/. 2,420 ### S/. 2,420
 PROYECCIONES DE LAS VENTAS DE MENES
TIPO DE MENES 2016 2017 2018 2019

Cantidad de Lomo Saltado 20 20 21 21

Precio de Venta S/. 9.00 S/. 9.00 S/. 9.00 S/. 9.00

SUB TOTAL S/. S/. 180.00 S/. 180.00 S/. 189.00 S/. 189.00

Cantidad de Pollo a la Parrilla 20 20 21 21

Precio de Venta S/. 9.00 S/. 9.00 S/. 9.00 S/. 9.00

SUB TOTAL S/. S/. 180.00 S/. 180.00 S/. 189.00 S/. 189.00

Cantidad de Pescado a lo Macho 20 20 21 22

Precio de Venta S/. 10.00 S/. 10.00 S/. 10.00 S/. 10.00

SUB TOTAL S/. S/. 200.00 S/. 200.00 S/. 210.00 S/. 220.00

Cantidad de Cau Cau 21 22 23 23

Precio de Venta S/. 6.00 S/. 6.00 S/. 6.00 S/. 6.00

SUB TOTAL S/. S/. 126.00 S/. 132.00 S/. 138.00 S/. 138.00

Cantidad de Tallarn con Pollo 20 23 23 24

Precio de Venta S/. 6.00 S/. 6.00 S/. 6.00 S/. 6.00

SUB TOTAL S/. S/. 120.00 S/. 138.00 S/. 138.00 S/. 144.00

Cantidad de Arroz Chaufa 20 23 22 25

Precio de Venta S/. 6.00 S/. 6.00 S/. 6.00 S/. 6.00

SUB TOTAL S/. S/. 120.00 S/. 138.00 S/. 132.00 S/. 150.00

TOTAL VENTAS S/. 926.00 S/. 968.00 S/. 996.00 S/. 1,030.00

926 968 996 1030

 2020

22
S/. 9.00

S/. 198.00

22
S/. 9.00

S/. 198.00

22
S/. 10.00

S/. 220.00

24
S/. 6.00

S/. 144.00

24
S/. 6.00

S/. 144.00

24 60 60 63 64
S/. 6.00 100 106 108 113

S/. 144.00

S/. 1,048.00

1048
 66
114
 PROYECCIONES DE LAS VENTAS DE PLATOS A LA CARTA
PLATOS A LA CARTA 2016 2017 2018 2019
Cantidad de aj de gallina 4 8 9 9
Precio de Venta S/. 20.00 S/. 20.00 S/. 20.00 S/. 20.00
SUB TOTAL S/. S/. 80.00 S/. 160.00 S/. 180.00 S/. 180.00
Cantidad de Arroz con pato 3 4 7 8
Precio de Venta S/. 20.00 S/. 20.00 S/. 20.00 S/. 20.00
SUB TOTAL S/. S/. 60.00 S/. 80.00 S/. 140.00 S/. 160.00
Cantidad de seco de cordero 5 5 4 4
Precio de Venta S/. 20.00 S/. 20.00 S/. 20.00 S/. 20.00
SUB TOTAL S/. S/. 100.00 S/. 100.00 S/. 80.00 S/. 80.00
Cantidad de Bisteck a la chorrillana 4 6 3 6
Precio de Venta S/. 18.00 S/. 18.00 S/. 18.00 S/. 18.00
SUB TOTAL S/. S/. 72.00 S/. 108.00 S/. 54.00 S/. 108.00
Cantidad de chuleta a la parrilla 4 7 6 4
Precio de Venta S/. 16.00 S/. 16.00 S/. 16.00 S/. 16.00
SUB TOTAL S/. S/. 64.00 S/. 112.00 S/. 96.00 S/. 64.00
Cantidad de Pollo enrollado 3 6 5 3
Precio de Venta S/. 15.00 S/. 15.00 S/. 15.00 S/. 15.00
SUB TOTAL S/. S/. 45.00 S/. 90.00 S/. 75.00 S/. 45.00
Cantidad de Pollo a la jardinera 4 4 5 4
Precio de Venta S/. 14.00 S/. 14.00 S/. 14.00 S/. 14.00
SUB TOTAL S/. S/. 56.00 S/. 56.00 S/. 70.00 S/. 56.00
Cantidad de Carapulcra 4 4 7 5
Precio de Venta S/. 16.00 S/. 16.00 S/. 16.00 S/. 16.00
SUB TOTAL S/. S/. 64.00 S/. 64.00 S/. 112.00 S/. 80.00
TOTAL VENTAS S/. 541.00 S/. 770.00 S/. 807.00 S/. 773.00

31 44 46 43
 PROYECCIONES DE LAS VENTAS DE BEBIDAS
2020 TIPO DE BEBIDA 2016 2017
8 Cantidad de Jarras de chicha 4 8
S/. 20.00 Precio de Venta S/. 10.00 S/. 10.00
S/. 160.00 SUB TOTAL S/. S/. 40.00 S/. 80.00
7 Cantidad de jarras de limonada 3 5
S/. 20.00 Precio de Venta S/. 10.00 S/. 10.00
S/. 140.00 SUB TOTAL S/. S/. 30.00 S/. 50.00
4 Cantidad de Coca-Cola 3L 5 5
S/. 20.00 Precio de Venta S/. 10.00 S/. 10.00
S/. 80.00 SUB TOTAL S/. S/. 50.00 S/. 50.00
7 Cantidad de Coca-Cola 1.5L 2 4
S/. 18.00 Precio de Venta S/. 7.00 S/. 7.00
S/. 126.00 SUB TOTAL S/. S/. 14.00 S/. 28.00
6 Cantidad de Inca Kola 3L 4 5
S/. 16.00 Precio de Venta S/. 9.00 S/. 9.00
S/. 96.00 SUB TOTAL S/. S/. 36.00 S/. 45.00
5 Cantidad de Inca Kola 1.5L 5 5
S/. 15.00 Precio de Venta S/. 6.00 S/. 6.00
S/. 75.00 SUB TOTAL S/. S/. 30.00 S/. 30.00
5 Cantidad de gaseosas personale 5 5
S/. 14.00 Precio de Venta S/. 2.00 S/. 2.00
S/. 70.00 SUB TOTAL S/. S/. 10.00 S/. 10.00
4 TOTAL VENTAS S/. 180.00 S/. 243.00
S/. 16.00
S/. 64.00
S/. 811.00

46

S/. 721.00 ###

926 968
### ###
1981
S VENTAS DE BEBIDAS
2018 2019 2020
9 9 8
S/. 10.00 S/. 10.00 S/. 10.00
S/. 90.00 S/. 90.00 S/. 80.00
4 5 7
S/. 10.00 S/. 10.00 S/. 10.00
S/. 40.00 S/. 50.00 S/. 70.00
4 4 4
S/. 10.00 S/. 10.00 S/. 10.00
S/. 40.00 S/. 40.00 S/. 40.00
3 5 3
S/. 7.00 S/. 7.00 S/. 7.00
S/. 21.00 S/. 35.00 S/. 21.00
5 6 6
S/. 9.00 S/. 9.00 S/. 9.00
S/. 45.00 S/. 54.00 S/. 54.00
3 4 5
S/. 6.00 S/. 6.00 S/. 6.00
S/. 18.00 S/. 24.00 S/. 30.00
4 4 5
S/. 2.00 S/. 2.00 S/. 2.00
S/. 8.00 S/. 8.00 S/. 10.00
S/. 222.00 S/. 251.00 S/. 235.00

### ### ###

996 1030 1048
### ### ###
2025 2054 2094
 TOTAL Depreciacin Dep. Anual VL 5to ao
activos intangibles 5,800 10% 580 2,900.00
Mquinas y equipos 9,200 20% 1,840 -
Capital de trabajo 10,000
TOTAL 25,000 2,420 2,900
tasa de descuento 15.5%
1 2 3
Ventas 1647 1981 2025
Costo de ventas -128.9 -128.5 -128.5
U.BRUTA 1518.1 1852.5 1896.5
G. Operativos -313 -313 -313
Amortizacin -580 -580 -580
Depreciacin -1,840 -1,840 -1,840
EBIT -1,215 -881 -837
Impuestos 30% - 364.47 - 264.15 - 250.95
Amortizacin 580 580 580
Depreciacin 1,840 1,840 1,840
F.C.O 841 1,275 1,333
Activos intangibles -5,800
Mquinas y equipos -9,200
Capital de trabajo -10,000 -33 -4 -3
Venta equipo 4,700
F.C.L -20,300 807 1,271 1,330

VPN 31,671.25
TIR 1%
VAE 12,508
B/C 70%

INGRESOS 1647 1981 2025 2054 2094

COSTOS 77.43 177.35 190.55 199.32 211.46
V Mercado VRN
- -
4,700 4,700
- -
4,700 4,700

4 5
2054 2094
-128.6 -128.8
1925.4 1965.2
-313 -313
-580 -580
-1,840 -1,840
-808 -768
- 242.28 - 230.34
580 580
1,840 1,840
1,370 1,886.00
-
4,700
-4 10,041

1,366 16,627

- 364.47 - 264.15 - 250.95 - 242.28 - 230.34

VAN
9801 6,398
20,300 21156.11 9,089
Restaurante

Probabilidad Inversin Flujo 1 Flujo 2 Flujo 3 Flujo 4

25% -15 1.2 1.6 1.7 1.8
15% -15 1.9 1.1 0.9 1.2
60% -15 2.2 2.4 2.1 1.9

COK 20%

VAN Varianza
(7.10) 12.60
(8.90) 11.88
(4.40) 11.62
E(VAN) (5.75) 36.10
(VAN) 6.01
CV -104.49% (1.04)

Z 0.96
Prob 83.07% probabilidad de perder
Z 4.29
Prob 0.00% probabilidad de ganar mas de 20k
Flujo 5
1.6
1
2