Professional Documents
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IDEA DE NEGOCIO
La idea de negocio que hemos planteado es de crear un Restaurant Parrillero,
puesto a la gran demanda que existe en nuestro entorno sumado a la necesidad de
estos servicios en ciertas partes de la ciudad, para lo cual este plan de negocio va
dirigido e implementado en la Urbanizacin Los Jardines de Avifap.
Tambin daremos una segunda posibilidad de que contemos con instalaciones en las
que se pueda realizar eventos sociales (Cumpleaos, quinceaeros, etc.)
ESTIMACIN DE VENTAS
35 personas
AO 1
AO 2
AO 3
AO 4
AO 5
S/. 216,525.42
S/. 301,271.19
S/. 386,016.95
S/. 470,762.71
S/: 555,508.47
S/. 255,500.00
S/. 355,500.00
S/. 455,500.00
S/. 555,500.00
S/: 655,500.00
12,775
17,775
22,775
27,775
32,775
VENTAS PROYECTADAS
INGRESOS EN SOLES SIN
INCLUIR IGV
VENTAS PROYECTADAS
INGRESOS EN SOLES CON IGV
VENTAS PROYECTADAS EN N
DE PLATOS POR VENDER AL
AO (PROMEDIO)
$15,000.00
$40,000.00
$15,000.00
$40,000.00
$15,000.00
$47,200.00
$1150.00
$10.00
$75.00
$150.00
$30.00
$4,600.00
$400.00
$150.00
$3,000.00
$1,200.00
$5,428.00
$472.00
$177.00
$3,540.00
$1,416.00
$10,000.00
$1,200.00
$1,600.00
$1,500.00
$10,000.00
$2,400.00
$1,600.00
$1,500.00
$11,800.00
$2,832.00
$1,888.00
$1,770.00
$17,200.00
$1,600.00
$50.00
$20,296.00
$1,888.00
$59.00
$3,870.40
$3,540.00
$295.00
$35.40
$117,636.40
$430.00
$800.00
$25.00
INVERSION PRE-OPERATIVA
$3,000.00
Estudio de Mercado
$250.00
Licencia de Funcionamiento
$30.00
Registro Sanitario
TOTAL COSTO DE INVERSIONES
$3,000.00
$250.00
$30.00
VALOR DE
ADQ.
VIDA
TASA
UTIL
DEPRECIAC
(AOS) (ANUAL)%
AO
1
AO
2
AO
3
COMPRA
NVO
ACT.FIJO
AO
4
AO
5
TOTAL
VALOR NETO
DEPRECIACION
REALIZ.
PARA COCINA
Cocinas industriales
2542.37
20
508.47
508.47
508.47
508.47
508.47
2542.37
0.00
Ollas
254.24
20
50.85
50.85
50.85
50.85
50.85
254.24
0.00
Sartenes
169.49
33.33
56.50
56.50
56.50
56.50
56.50
282.49
56.50
Cucharones
67.80
20
13.56
13.56
13.56
13.56
13.56
67.80
0.00
Paletas
63.56
20
12.71
12.71
12.71
12.71
12.71
63.56
0.00
Tazones
127.12
20
25.42
25.42
25.42
25.42
25.42
127.12
0.00
2118.64
10
10
211.86
211.86
211.86
211.86
211.86
1059.32
1059.32
Parrillas
211.86
10
10
21.19
21.19
21.19
21.19
21.19
105.93
105.93
Refrigeradoras
1271.19
10
10
127.12
127.12
127.12
127.12
127.12
635.59
635.59
Congeladoras
1525.42
10
10
152.54
152.54
152.54
152.54
152.54
762.71
762.71
Lavadores
254.24
10
10
25.42
25.42
25.42
25.42
25.42
127.12
127.12
Hornos
254.24
10
10
25.42
25.42
25.42
25.42
25.42
127.12
127.12
Peladores
21.19
33.33
7.06
7.06
7.06
21.19
7.06
7.06
35.31
7.06
Cuchillos
211.86
33.33
70.62
70.62
70.62
211.86
70.62
70.62
353.11
70.62
Escurridor de papas
33.90
20
6.78
6.78
6.78
6.78
6.78
33.90
0.00
Chancador de papa
33.90
20
6.78
6.78
6.78
6.78
6.78
33.90
0.00
Rayadores
25.42
20
5.08
5.08
5.08
5.08
5.08
25.42
0.00
Espumaderas
40.68
20
8.14
8.14
8.14
8.14
8.14
40.68
0.00
Tenedor multiusos
20.34
20
4.07
4.07
4.07
4.07
4.07
20.34
0.00
Coladores
84.75
20
16.95
16.95
16.95
16.95
16.95
84.75
0.00
Picadores
101.69
20
20.34
20.34
20.34
20.34
20.34
101.69
0.00
Teteras
211.86
20
42.37
42.37
42.37
42.37
42.37
211.86
0.00
169.49
Recipientes
81.36
20
16.27
16.27
16.27
Platos
508.47
33.33
169.49
169.49
169.49
Fuentes
1016.95
20
203.39
203.39
203.39
508.47
169.49
16.27
16.27
81.36
0.00
169.49
169.49
847.46
169.49
203.39
203.39
1016.95
0.00
Vasos
169.49
33.33
56.50
56.50
56.50
56.50
56.50
282.49
56.50
Cucharas
423.73
20
84.75
84.75
84.75
84.75
84.75
423.73
0.00
Tenedores
423.73
20
84.75
84.75
84.75
84.75
84.75
423.73
0.00
Jarras
254.24
33.33
84.75
84.75
84.75
84.75
84.75
423.73
84.75
Papeleras
38.14
20
7.63
7.63
7.63
7.63
7.63
38.14
0.00
Tachos
42.37
20
8.47
8.47
8.47
8.47
8.47
42.37
0.00
Extintores
338.98
20
67.80
67.80
67.80
67.80
67.80
338.98
0.00
Botiqun
84.75
20
16.95
16.95
16.95
16.95
16.95
84.75
0.00
Inodoros
762.71
10
10
76.27
76.27
76.27
76.27
76.27
381.36
381.36
Lavatorios
542.37
10
10
54.24
54.24
54.24
54.24
54.24
271.19
271.19
Urinarios
338.98
10
10
33.90
33.90
33.90
33.90
33.90
169.49
169.49
Espejos
338.98
10
10
33.90
33.90
33.90
33.90
33.90
169.49
169.49
Portapapel
76.27
20
15.25
15.25
15.25
15.25
15.25
76.27
0.00
Papeleras
76.27
20
15.25
15.25
15.25
15.25
15.25
76.27
0.00
254.24
PARA SS.HH
PARA SALN
Televisores
2033.90
10
10
203.39
203.39
203.39
203.39
203.39
1016.95
1016.95
Cuadros decorativos
254.24
10
10
25.42
25.42
25.42
25.42
25.42
127.12
127.12
Aire acondicionado
1016.95
10
10
101.69
101.69
101.69
101.69
101.69
508.47
508.47
TOTAL
18468.64
VIDA
TASA
UTIL
DEPRECIAC
(AOS) (ANUAL)%
MUEBLES
VALOR
ADQUI.
AO
1
AO
2
AO
3
Reposteros
3050.85
10
10
305.08
305.08
Alacenas
1525.42
10
10
152.54
Auxiliar
3813.56
10
10
Repisas
677.97
10
Bar
1271.19
Mesas
COMPRA
NVO
ACT.FIJO
AO
4
AO
5
TOTAL
VALOR NETO
DEPRECIACION
REALIZ.
305.08
305.08
305.08
1525.42
1525.42
152.54
152.54
152.54
152.54
762.71
762.71
381.36
381.36
381.36
381.36
381.36
1906.78
1906.78
10
67.80
67.80
67.80
67.80
67.80
338.98
338.98
10
10
127.12
127.12
127.12
127.12
127.12
635.59
635.59
2118.64
10
10
211.86
211.86
211.86
211.86
211.86
1059.32
1059.32
Sillas
6779.66
20
1355.93
1355.93
1355.93
1355.93
1355.93
6779.66
0.00
169.49
20
33.90
33.90
33.90
33.90
33.90
169.49
0.00
Mostrador
847.46
10
10
84.75
84.75
84.75
84.75
84.75
423.73
423.73
Estantes
1355.93
10
10
135.59
135.59
135.59
135.59
135.59
677.97
677.97
Escritorio
254.24
10
10
25.42
25.42
25.42
25.42
25.42
127.12
127.12
Colgadores
84.75
10
10
8.47
8.47
8.47
8.47
8.47
42.37
42.37
TOTAL
21949.15
INMUEBLES.MAQ.
MONTO
TOTAL
VIDA
TASA
UTIL
DEPRECIAC
(AOS) (ANUAL)%
AO
1
AO
2
AO
3
COMPRA
NVO
ACT.FIJO
AO
4
AO
5
TOTAL
VALOR NETO
DEPRECIACION
REA.
Mquina registradora
2118.64
10
10
211.86
211.86
211.86
211.86
211.86
1059.32
1059.32
Motocicletas
6779.66
10
10
677.97
677.97
677.97
677.97
677.97
3389.83
3389.83
TOTAL
8898.31
INMUEBLES, MAQUI.
MONTO
TOTAL
AO
1
AO
2
AO
3
AO
4
AO
pp05
TOTAL
DEPRECIACION
VALOR EN
LIBROS
EDIFICIO
60000.00
3000.00
3000.00
3000.00
3000.00
3000.00
15000.00
45000.00
TOTAL GENERAL
109316.10
9558.98
9558.98
47794.92
62855.93
VIDA
TASA
UTIL
DEPRECIAC
(AOS) (ANUAL)%
20
COMPRA
NVO
ACT.FIJO
1334.75
57566.00
IP
0.40
40%
BASE
PAGO POR
PERIO.
1.96
N CUOTA
0
1
2
SALDO INICIAL
57566.00
57566.00
33580.17
2
1
47012.23
INTERES
AMORTIZACION
DEVENGADOS
CAPITAL
0.00
0.00
23026.40
23985.83
13432.07
33580.17
TOTAL
CUOTA
0.00
47012.23
47012.24
SALDO
FINAL
57566.00
33580.17
0.00
COMPRAS
Arroz
Aceite
Menestras
Frijol
Carne
Pollo
Pescado
Mariscos
Verduras
Limn
Condimentos
TOTAL
AO
1
Precio sin Precio con
IGV (S/.) IGV (S/.)
AO
5
Precio sin
Precio con
IGV (S/.)
IGV (S/.)
55036.04
64942.53 60506.82
71398.05
66634.10 78628.23
73417.86
86633.08
80529.88
95025.25
27518.02
32471.27
30253.41 35699.03
33317.05
39314.12 36708.93
43316.54
40264.94
47512.63
48156.54
56824.71 52943.47 62473.29 58304.83 68799.70 64240.63
75803.94
70463.64
83147.10
20638.52
24353.45 22690.06 26774.27 24987.79 29485.59
27531.70
32487.40
30198.70
35634.47
110072.09 129885.06 121013.65 142796.10 133268.19 157256.47 146835.73
173266.16
161059.75
190050.51
48156.54
56824.71 52943.47 62473.29 58304.83 68799.70 64240.63
75803.94
70463.64
83147.10
206385.16 243534.49 226900.59 267742.69 249877.86 294855.88 275316.99 324874.04
301987.04 356344.70
68795.05
81178.16 75633.53 89247.56 83292.62 98285.29
91772.33
108291.35
100662.35
118781.57
34397.53
40589.08
37816.76 44623.78
41646.31
49142.65
45886.16
54145.67
50331.17
59390.78
55036.04
64942.53 60506.82
71398.05
66634.10 78628.23
73417.86
86633.08
80529.88
95025.25
13759.01
16235.63
15126.71
17849.51
16658.52
19657.06
18354.47
21658.27
20132.47
23756.31
687950.54 811781.64 756335.29 892475.64 832926.20 982852.92 917723.29 1082913.48 1006623.46 1187815.68
SUELDOS
AO
1
AO
2
AO
3
AO
4
AO
5
Gerente
21,600.00
21,600.00
22,600.00
23,000.00
23,000.00
Administrador
Contador
Cajero
Total sueldos
18,000.00
18,000.00
12,000.00
69,600.00
18,000.00
18,000.00
12,600.00
70,200.00
18,600.00
18,600.00
12,600.00
72,400.00
19,000.00
19,000.00
13,200.00
74,200.00
19,000.00
19,000.00
13,200.00
74,200.00
SALARIOS
COCINEROS (4)
AO
1
57,600.00
AO
2
58,000.00
AO
3
58,000.00
AO
4
58,600.00
AO
5
59,300.00
SERVICIOS
Electricidad
Agua
Gas
Internet
TOTAL SERVICIOS
AO
1
2,640.00
1,320.00
4,200.00
1,200.00
9,360.00
AO
2
2,750.00
1,450.00
4,400.00
1,400.00
10,000.00
AO
3
2,880.00
1,560.00
4,850.00
1,400.00
10,690.00
AO
4
3,200.00
1,700.00
5,200.00
1,400.00
11,500.00
AO
5
3,200.00
1,800.00
5,650.00
1,600.00
12,250.00
AO
5
69,600.00
57,600.00
9,360.00
800.00
137,360.00
70,200.00
58,000.00
10,000.00
1,000.00
139,200.00
72,400.00
58,000.00
10,690.00
1,250.00
142,340.00
74,200.00
58,600.00
11,500.00
1,500.00
145,800.00
74,200.00
59,300.00
12,250.00
1,700.00
147,450.00
38,400.00
3,600.00
42,000.00
38,800.00
3,600.00
42,400.00
39,000.00
3,900.00
42,900.00
39,300.00
3,900.00
43,200.00
39,800.00
4,000.00
43,800.00
179,360.00
181,600.00
185,240.00
189,000.00
191,250.00
258,232.18 301,629.77
336,519.11
FLUJO FINANCIERO
Considerando el Estado de Resultados con Gastos Financieros:
A la Utilidad Neta le sumamos la depreciacin ms la amortizacin pre operativa
restndole la amortizacin de la deuda.
FLUJO DE CAJA FINACIERO
AO
AO
AO
AO
PERIODO
2
3
4
5
UTILIDAD NETA
177,376.50 215,002.46 258,232.18 295,872.81 336,519.11
DEPRECIACION
9,558.98
9,558.98
9,558.98
9,558.98
9,558.98
AMORT.PREOPERATIVA
1,413.77
1,413.77
1,413.77
1,413.77
1,413.77
AMORT. DE LA DEUDA
-57566
-57566
-57566
-57566
-57566
RESULTADOS
130783.25 168409.21 211638.93 249279.56 289925.86
FLUJO ECONOMICO
Considerando el Estado de Resultados sin Gastos Financieros:
A la Utilidad Neta le sumamos la depreciacin y la Amortizacin Pre operativa.
FLUJO DE CAJA FINACIERO
AO
AO
AO
1
2
3
AO
4
AO
5
PERIODO
UTILIDAD DEL
EJERCICIO
193,494.98 224,404.91 258,232.18 301,629.77 336,519.11
DEPRECIACION
9,558.98
9,558.98
9,558.98
9,558.98
9,558.98
AMORT.PREOPERATIVA
1,413.77
1,413.77
1,413.77
1,413.77
1,413.77
RESULTADOS
204467.73 235377.66 269204.93 312602.52 347491.86