RESUMEN VALORES PROYECTO CATERING

Concepto
Importe
Observaciones
Repercusin de costes de personal e indir 429,034.80 Aplicado margen del 8,5%
###
Recetas, Mens, Know-How e Imagen de
Total facturacin Proyecto
###
Royalty Gabeca 3%

57,450.00

gen del 8,5%

HOTELCON 96, S.L.

PLAN DE NEGOCIO CATERING 2011-2015

Venta Neta
Coste de Venta
Margen Bruto
Otros ingresos por servicios
Coste de personal directo
Otros costes directos
Margen de contribucin comercial
Coste de personal indirecto
Reparaciones y mantenimiento
Primas de seguros
Servicios Profesionales
Servicios Gestiser
Suministros
Gastos de viaje
Otros
Provisiones
Amortizacin
Total Gastos Generales
Otros Ingresos de Explotacin
Rdo. antes de Impuestos

2,011
943,500
301,920
641,580
125,300
176,614
314,485
275,781
25,000
2,000
3,000
2,500
10,000
3,000
4,000
2,000
2,000
1,000
54,500
0
221,281

% s/Venta
100.0%
32.0%
68.0%
13.3%
18.7%
33.3%
29.2%
2.6%
0.2%
0.3%
0.3%
1.1%
0.3%
0.4%
0.2%
0.2%
0.1%
5.8%
0.0%
23.5%

150.0%
2,012
2,360,606
755,394
1,605,212
293,300
431,908
748,487
718,116
25,750
2,060
3,090
2,575
10,300
3,090
4,120
2,060
2,500
1,000
56,545
0
661,571

% s/Venta
100.0%
32.0%
68.0%
12.4%
18.3%
31.7%
30.4%
1.1%
0.1%
0.1%
0.1%
0.4%
0.1%
0.2%
0.1%
0.1%
0.0%
2.4%
0.0%
28.0%

35.0%
2,013
3,190,816
1,021,061
2,169,755
386,400
568,438
986,726
1,000,990
26,523
2,122
3,183
2,652
10,609
3,183
4,244
2,122
2,500
1,000
58,136
0
942,854

% s/Venta
100.0%
32.0%
68.0%
12.1%
17.8%
30.9%
31.4%
0.8%
0.1%
0.1%
0.1%
0.3%
0.1%
0.1%
0.1%
0.1%
0.0%
1.8%
0.0%
29.5%

7.0%
2,014
3,414,677
1,092,697
2,321,981
413,700
604,438
1,049,329
1,081,914
27,318
2,185
3,278
2,732
10,927
3,278
4,371
2,185
2,500
1,000
59,775
0
1,022,138

% s/Venta
100.0%
32.0%
68.0%
12.1%
17.7%
30.7%
31.7%
0.8%
0.1%
0.1%
0.1%
0.3%
0.1%
0.1%
0.1%
0.1%
0.0%
1.8%
0.0%
29.9%

5.0%
2,015
3,585,455
1,147,346
2,438,110
427,700
624,077
1,084,554
1,157,179
28,138
2,251
3,377
2,814
11,255
3,377
4,502
2,251
2,700
1,000
61,664
0
1,095,515

Impuesto de Sociedades

66,384

7.0%

198,471

8.4%

282,856

8.9%

306,642

9.0%

328,655

9.2%

Resultado

154,896

16.4%

463,100

19.6%

659,998

20.7%

715,497

21.0%

766,861

21.4%

3,000

0.3%

3,500

0.1%

3,500

0.1%

3,500

0.1%

3,700

0.1%

157,896

16.7%

466,600

19.8%

663,498

20.8%

718,997

21.1%

770,561

21.5%

147,567

15.6%

407,546

17.3%

541,612

17.0%

548,519

16.1%

549,399

15.3%

Concepto

2,010

Ajuste Provisiones y Amortizaciones

Flujos de caja
Flujos actualizados

-1,915,000

Tasa

7.0%

VAN

279,643

PAYBACK

4,5 aos

TIR

-1,915,000
157,896
466,600
663,498
718,997
770,561

11.4%

Consideraciones:
-Contemplados incrementos anuales de IPC en precios por persona del 3%
-Densidad media: 2 m2/pax
-Se considera que debido a inicio de actividad, los primeros aos existen incrementos de venta excepcionales hasta situarse en un nivel de capacidad determinado.

% s/Venta
100.0%
32.0%
68.0%
11.9%
17.4%
30.2%
32.3%
0.8%
0.1%
0.1%
0.1%
0.3%
0.1%
0.1%
0.1%
0.1%
0.0%
1.7%
0.0%
30.6%

DETALLE DE PRODUCCIN
Concepto
N Eventos
N PAX medio / Evento
Precio PAX
Facturacin Banquetes

2,011
40
120
110
528,000

2,012
98
120
113.3
1,332,408

N Eventos
N PAX medio / Evento
Precio PAX
Facturacin Coffe Break

85
50
12
51,000

190
50
12.4
117,420

N Eventos
N PAX medio / Evento
Precio PAX
Facturacin Cocktails

54
90
75
364,500

131
90
77.3
910,778

Total Venta Neta

943,500

2,360,606

2,013
127
###
120
116.7
1,778,493
###

###

2,014
132
###
120
119.0
1,885,482

250
50
12.7
159,135

###

175
90
79.6
1,253,188

###

3,190,816

2,015
135
###
120
121.4
1,966,901

274
50
13.0
177,900

###

185
90
81.2
1,351,295

###

3,414,677

284
50
13.2
188,081
192
90
82.8
1,430,473
3,585,455

DETALLE DE COSTES DIRECTOS

Unidad de medida

Coste
unitario

2,011

%s/
Ventas

2012

%s/
Ventas

2013

%s/
Ventas

2014

%s/
Ventas

2015

%s/
Ventas

Ventas

32.0%

301,920

32.0%

755,394

32.0%

1,021,061

32.0%

1,092,697

32.0%

1,147,346

32.0%

1 camarero / 12 pax;
coste x servicio

110

127,508

13.5%

302,958

12.8%

398,658

12.5%

423,408

12.4%

437,067

12.2%

1 matre / servicio;
coste x servicio

150

26,850

2.8%

62,850

2.7%

82,800

2.6%

88,650

2.6%

91,650

2.6%

2,5 cocineros / 100

pax; coste x servicio

80

22,256

2.4%

66,100

2.8%

86,980

2.7%

92,380

2.7%

95,360

2.7%

176,614

18.7%

### 431,908

18.3%

### 568,438

17.8%

### 604,438

17.7%

### 624,077

17.4%

Coste x pax

19

264,290

28.0%

627,950

26.6%

826,310

25.9%

877,610

25.7%

905,920

25.3%

Gastos transporte / Logstica

Coste x Evento

175

31,325

3.3%

73,325

3.1%

96,600

3.0%

103,425

3.0%

106,925

3.0%

Costes comerciales

% x produccin
evento

2.0%

18,870

2.0%

### 47,212

2.0%

### 63,816

2.0%

### 68,294

2.0%

### 71,709

2.0%

793,019

84.1%

### 1,935,789

82.0%

### 2,576,226

80.7%

### 2,746,464

80.4%

### 2,855,976

79.7%

Concepto
Productos. Alimentacin y bebidas
Camareros
Matres
Cocineros
Costes de Personal
Alquiler equipamiento

TOTAL COSTES DIRECTOS

DETALLE DE OTROS INGRESOS POR SERVICIOS

Concepto

Alquiler espacios
Extras
TOTAL OTROS INGRESOS

Unidad de medida

Ingreso
unitario

2,011

%s/
Ventas

2012

%s/
Ventas

2013

%s/
Ventas

2014

%s/
Ventas

2015

%s/
Ventas

10% comisin coste

alquiler medio 2.500
/ Evento

10%

44,750

4.7%

104,750

4.4%

138,000

4.3%

147,750

4.3%

152,750

4.3%

450 / Evento

450

80,550

8.5%

188,550

8.0%

248,400

7.8%

265,950

7.8%

274,950

7.7%

125,300

13.3%

### 293,300

12.4%

### 386,400

12.1%

### 413,700

12.1%

### 427,700

11.9%