INVERSION TOTAL

PASO 1

PASO 2

Instalaciones para
RECURSOS PARA REMODELAR
Instalaciones

25

Pintura

Monto
$2,000

Imprevistos
Total

$2,000

Espacio requerido:

50

mts. Cuadrados

RECURSOS PARA EQUIPAR

Concepto
Azucareras
Basureros
Batera de cocina
Cafetera
Caja registradora
Canastas para utensilios
Carretilla (Diablo)
Cestas de mimbre
Charola plstica multiusos
Charolas (aluminio)
Computadora
Cucharas (12)
Cucharones
Cuchillos (12)
Cuchillos chef (Set)
Equipo de limpieza (Escobas,
cubetas, jergas)
Estantes
Extractor y campana
Horno microondas
Licuadoras 4 lts.
Mandil
Mesas
Mesas de preparacin
Mesas de servicio
Parrilla 6 quemadores
Plancha 1 quemadores
Plato para consom
Plato pastelero
Plato sopero
Platos de plstico
Refrigeradores
Saleros
Salseras
Servilleteros (metal)
Sillas
Tablas para picar
Tanque de gas 500 lt
Tarja
Tazas
Telfono
Tenedores (12)
Vasos

 Copyright Nacional Financiera, S.N.C. MMXI

ERSION TOTAL
PASO 3

ECURSOS PARA EQUIPAR

Unidades Precio Unitario Monto
20
$40.00
$800
12
$30.00
$360
3
$700.00 $2,100
1
$9,890.00 $9,890
1
$1,023.00 $1,023
33
$57.00 $1,881
1
$500.00
$500
80
$25.00 $2,000
50
$150.00 $7,500
67
$78.00 $5,226
1
$11,000.00 $11,000
200
$5.00 $1,000
150
$45.00 $6,750
100
$25.00 $2,500
23
$76.00 $1,748
9
1
2
1
3
10
12
4
4
3
2
89
100
90
100
4
200
100
40
70
5
3
1
70
1
200
50

$25.00
$1,500.00
$2,700.00
$700.00
$350.00
$70.00
$500.00
$2,300.00
$300.00
$2,500.00
$1,000.00
$49.00
$19.00
$120.00
$25.00
$5,000.00
$60.00
$50.00
$20.00
$150.00
$70.00
$4,000.00
$1,000.00
$30.00
$1,000.00
$3.50
$20.00

$225
$1,500
$5,400
$700
$1,050
$700
$6,000
$9,200
$1,200
$7,500
$2,000
$4,361
$1,900
$10,800
$2,500
$20,000
$12,000
$5,000
$800
$10,500
$350
$12,000
$1,000
$2,100
$1,000
$700
$1,000
$175,764

RECURSOS PARA INICIAR

Concepto Costo/mes
Base
Depsitos de renta (1)
Publicidad inicial
Licencias y permisos
Acta constitutiva
Contratacin Lneas telefnicas
Contratacion de agua
Contratacin de luz
Materia prima para un mes
Sueldos
Prestaciones
Disponible
Paso 4
INVERSIN TOTAL
Recursos para remodelar
Recursos para equipar
Recursos para iniciar
Total de inversin

$2,000
$175,764
$90,900
$268,664

Monto
$10,000
$5,000
$5,000
$7,000
$1,000
$2,000
$3,000
$15,000
$33,000
$9,900
$90,900

l Financiera, S.N.C. MMXI

PRONSTICO DE VENTAS
Paso 5

CANTIDAD

Escenario 1

Capacidad 6 mesas 35 comensales

35
1.75
25
$50

Aforo
Rotacin
Dias de Operacin al mes
Precio Promedio
Ingreso

$76,562.50

CANTIDAD
Escenario 2
Capacidad 6 mesas 24 comensales

24
2.00
25
$50

Aforo
Rotacin
Dias de Operacin al mes
Precio Promedio
Ingreso

$60,000.00

INGRESOS
INGRESOS MENSUALES
Ingreso No. Asistentes Costo Promedio
Por servicio

61.25

Dias de operacin
al mes

Monto

$25

$76,563

$50

Copyright Nacional Financiera, S.N.C. MMXI

Precio de Venta Unitario

Costo Variable Unitario
ContribucinMarginal
% de contribucin
Proporcin

A
$25.64
$13.00
$12.64
49.30%
10%

B
$26.52
$21.00
$5.52
20.82%
10%

Contribucin Marginal Ponderada Promedio

Contribucin
Marginal
PVU
A
13
26
B
6
27
C
6
26
D
10
26
E
10
26
F
1
27
G
6
26
H
10
26
I
7
26
J
9
26
Promedio
78
262
P. E. unidades
702
P. E. dinero
$184,252.05

C
$26.41
$20.00
$6.41
24.27%
10%

D
$25.97
$16.00
$9.97
38.39%
10%

E
$25.97
$16.00
$9.97
38.39%
10%

F
$27.07
$26.00
$1.07
3.95%
10%

G
$26.41
$20.00
$6.41
24.27%
10%

H
$25.97
$16.00
$9.97
38.39%
10%

I
$26.30
$19.00
$7.30
27.76%
10%

J
$26.08
$17.00
$9.08
34.82%
10%

A
B
C
D
E
F
G
H
I

PRODUCTOS
Chilaquiles
Enchiladas
Torta de milanesa
Huevo c/ jamn
Huevo c/longaniza
Pollo c/ mole
Papas a la francesa
Hot Dog
Coctel

Huarache Sencillo

PRONSTICO DE GASTOS
Paso 6
COSTOS Y GASTOS AL MES
Concepto
Unidades Precio Unit.
Compras
Renta
Luz
Gas
Telfono
Servicios de contabilidad
6 Salarios
Prestaciones
Artculos de limpieza
Mantenimiento
Publicidad

Monto
$17,674
$15,000
$800
$600
$800
$500
$24,000
$8,400
$500
$1,000
$500

Varios
Subtotal
Impuesto (calcular)
Total

$69,774

Copyright Nacional Financiera, S.N.C. MMXI

Flujo de Caja
Paso 7
UTILIDADES
Ingresos
Costo Total
Utilidades

Monto
$76,563
$69,774
$6,789

Paso 8
RENTABILIDAD
Utilidades
Inversin
Rentabilidad

%
$6,789
$268,664
2.53%

Paso 9
FLUJO DE CAJA
Caja inicial
Utilidad
Caja final

Monto
$90,900
$6,789
$97,689

RESULTADOS
Ingreso
Costo total
Utilidad
Caja inicial
Caja final
Rentabilidad

Mes
$76,563
$69,774
$6,789
$3,000
$9,789
2.53%

Copyright Nacional Financiera, S.N.C. MMXI

Inversion activo fijo

Carretilla (Diablo)
Caja registradora
Computadora
Telfono
Azucareras
Batera de cocina
Cafetera
Canastas para utensilios
Equipo de limpieza
(Escobas, cubetas, jergas)
Estantes
Extractor y campana
Horno microondas
Licuadoras 4 lts.
Mandil
Mesas de preparacin
Parrilla 6 quemadores
Plancha 1 quemadores
Plato para consom
Plato pastelero
Plato sopero
Platos de plstico
Refrigeradores
Tablas para picar
Tarja
Tazas
Tenedores (12)
Vasos
Cestas de mimbre
Charola plstica multiusos
Charolas (aluminio)
Cucharas (12)
Cucharones
Cuchillos (12)
Cuchillos chef (Set)
Mesas
Mesas de servicio
Saleros
Salseras
Servilleteros (metal)
Sillas
Tanque de gas 500 lt
Basureros
Totales

Depratamento de
ubicacion

% de
Depresiacio
n anual de
la ley ISR

Vida util

Almacen
Area de Ventas
Area de Ventas
Area de Ventas
Cocina
Cocina
Cocina
Cocina

20
10
20
20
20
20
20
20

5
10
5
10
5
10
5
5

$500.00
$1,023.00
$11,000.00
$1,000.00
$40.00
$700.00
$9,890.00
$57.00

$12.00
$100.00
$3,422.00
$543.00
$10.00
$45.00
$300.00
$23.00

Cocina
Cocina
Cocina
Cocina
Cocina
Cocina
Cocina
Cocina
Cocina
Cocina
Cocina
Cocina
Cocina
Cocina
Cocina
Cocina
Cocina
Cocina
Cocina
Cocina
Cocina
Cocina
Cocina
Cocina
Cocina
Cocina
Comedor
Comedor
Comedor
Comedor
Comedor
Comedor
Comedor
Toda la empresa

20
10
20
10
20
20
20
20
20
20
20
20
20
10
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20

10
10
20
10
10
5
20
10
10
10
10
10
10
10
5
5
5
10
10
4
5
5
10
10
10
10
20
20
5
5
5
5
5
5

$25.00
$1,500.00
$2,700.00
$700.00
$350.00
$70.00
$2,300.00
$2,500.00
$1,000.00
$49.00
$19.00
$120.00
$25.00
$5,000.00
$70.00
$1,000.00
$30.00
$3.50
$20.00
$25.00
$150.00
$78.00
$5.00
$45.00
$25.00
$76.00
$500.00
$300.00
$60.00
$50.00
$20.00
$150.00
$4,000.00
$30.00
$47,205.50

$12.00
$123.00
$123.00
$134.00
$100.00
$12.00
$123.00
$531.00
$433.00
$23.00
$12.00
$54.00
$12.00
$765.00
$12.00
$134.00
$12.00
$1.00
$14.00
$11.00
$14.00
$45.00
$1.00
$32.00
$12.00
$23.00
$121.00
$134.00
$12.00
$32.00
$11.00
$32.00
$1,345.00
$10.00
$8,920.00

19.047619

Costo de
adquisicin

Valor Residual
(HIPOTETICO)

Depresiacio
Numero de Depresiacion
n por
unidades
total Anual
unidad
97.6
92.3
1515.6
45.7
6
65.5
1918
6.8

1
1
1
1
20
3
1
33

$97.60
$92.30
$1,515.60
$45.70
$120.00
$196.50
$1,918.00
$224.40

1.3
137.7
128.85
56.6
25
11.6
108.85
196.9
56.7
2.6
0.7
6.6
1.3
423.5
11.6
173.2
3.6
0.25
0.6
3.5
27.2
6.6
0.4
1.3
1.3
5.3
18.95
8.3
9.6
3.6
1.8
23.6
531
4

9
1
2
1
3
10
4
3
2
89
100
90
100
4
5
1
70
200
50
80
50
67
200
150
100
23
12
4
200
100
40
70
3
12

$11.70
$137.70
$257.70
$56.60
$75.00
$116.00
$435.40
$590.70
$113.40
$231.40
$70.00
$594.00
$130.00
$1,694.00
$58.00
$173.20
$252.00
$50.00
$30.00
$280.00
$1,360.00
$442.20
$80.00
$195.00
$130.00
$121.90
$227.40
$33.20
$1,920.00
$360.00
$72.00
$1,652.00
$1,593.00
$48.00
$17,801.60

Almacen
$97.60

Area de Ventas
$1,653.60

Cocina
$10,144.80

Comedor
$5,857.60

Total
$5,905.60

Mes
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24

Inters
$1,345.2617
$1,293.0059
$1,240.4344
$1,187.5452
$1,134.3366
$1,080.8064
$1,026.9529
$972.7740
$918.2678
$863.4322
$808.2654
$752.7652
$696.9298
$640.7570
$584.2448
$527.3912
$470.1941
$412.6514
$354.7611
$296.5211
$237.9291
$178.9832
$119.6811
$60.0208

Tabla de amortizacin
Pago Mensual
Pago a principal
$9,994.4963
$8,649.2347
$9,994.4963
$8,701.4905
$9,994.4963
$8,754.0620
$9,994.4963
$8,806.9511
$9,994.4963
$8,860.1598
$9,994.4963
$8,913.6899
$9,994.4963
$8,967.5434
$9,994.4963
$9,021.7223
$9,994.4963
$9,076.2286
$9,994.4963
$9,131.0641
$9,994.4963
$9,186.2310
$9,994.4963
$9,241.7311
$9,994.4963
$9,297.5666
$9,994.4963
$9,353.7394
$9,994.4963
$9,410.2516
$9,994.4963
$9,467.1052
$9,994.4963
$9,524.3023
$9,994.4963
$9,581.8449
$9,994.4963
$9,639.7352
$9,994.4963
$9,697.9753
$9,994.4963
$9,756.5672
$9,994.4963
$9,815.5132
$9,994.4963
$9,874.8152
$9,994.4963
$9,934.4756

Saldo insoluto
$222,664.00
$214,014.77
$205,313.27
$196,559.21
$187,752.26
$178,892.10
$169,978.41
$161,010.87
$151,989.15
$142,912.92
$133,781.85
$124,595.62
$115,353.89
$106,056.32
$96,702.59
$87,292.33
$77,825.23
$68,300.93
$58,719.08
$49,079.35
$39,381.37
$29,624.80
$19,809.29
$9,934.48
$0.00

$12,623.85

$4,580.06

BBVA BANCOMER

Prstamo
Inters
Plazo
Inters por mes

$222,664.00
$0.1450
24
$0.0060

$107,310.1085
115353.8915

$107,310.11

$115,353.8915

119933.9561

119933.9561

Telefono
Unidades deseadas
Costos Fijos
Sueldos y Salarios
Prestaciones
Renta
Luz, Agua Predial
Telefono
Depreciacion Activo Fijo
Total

$199.50
2500
Depto.Produccion Depto. de ventas Depto. Administacin
Total
$17,700.00
$7,000.00
$8,300.00 $33,000.00
$5,310.00
$2,100.00
$2,490.00
$9,900.00
$5,000.00
$5,000.00 $10,000.00
$333.33
$333.33
$333.33
$1,000.00
$199.50
$199.50
$399.00
$724.89
$724.89
$0.00
$24,068.22
$14,632.83
$16,322.83 $55,023.89

Costo Variable Unitario (Chilaquiles)

Conceptos
Materia Prima
Jitomate
Tortillas
Queso
Crema
Cebolla
Chile de rbol
Presentacion
Cargos Indirectos
Mano de obra a destajo
Otros Gastos Variables
Comisiones
Total:
Costo Variable unitario:
Costo Variable Total:
Costo Total Mensual:
Precio Unitario de Venta

Depto.Produccion
$8.00
$1.00
$3.00
$1.00
$1.00
$1.00
$1.00
$1.00
$4.00

Depto.Ventas

$13.00
$13.00
$3,250.00
$3,250.00
$25.64

Depto.Admon

$0.00

$0.00

Costo Variable Unitario (Huevo c/jamon)

Conceptos
Materia Prima
Huevo
Aceite
Jamon
Presentacion
Cargos Indirectos
Mano de obra a destajo
Otros Gastos Variables
Comisiones
Total:
Costo Variable unitario:
Costo Variable Total:
Costo Total Mensual:
Precio Unitario de Venta

Depto.Produccion
$11.00
$3.00
$3.00
$5.00
$1.00
$4.00

Depto.Ventas

Depto.Admon

$16.00
$16.00
$4,000.00
$4,000.00
$25.97

$0.00

$0.00

Costo Variable Unitario (Papas a la francesa)

Conceptos
Materia Prima
Papa
Aceite
Queso
Catsup
Salsa
Presentacion
Cargos Indirectos
Mano de obra a destajo
Otros Gastos Variables
Comisiones
Total:
Costo Variable unitario:
Costo Variable Total:
Costo Total Mensual:
Precio Unitario de Venta

Depto.Produccion
$13.00
$5.00
$2.00
$2.00
$2.00
$2.00
$2.00
$5.00

Depto.Ventas

Depto.Admon

$20.00
$20.00
$5,000.00
$5,000.00
$26.41

$0.00

$0.00

Costo Variable Unitario (Huarache sencillo)

Conceptos
Materia Prima
Masa
Frijoles
Cebolla
Salsa
Queso
Presentacion
Cargos Indirectos
Mano de obra a destajo
Otros Gastos Variables
Comisiones
Total:
Costo Variable unitario:
Costo Variable Total:
Costo Total Mensual:
Precio Unitario de Venta

Depto.Produccion
$10.00
$2.00
$2.00
$2.00
$2.00
$2.00
$2.00
$5.00

Depto.Ventas

Depto.Admon

$17.00
$17.00
$4,250.00
$4,250.00
$26.08

$0.00

$0.00

Costo Variable Unitario (Enchiladas)

Conceptos
Materia Prima
Jitomate
Tortillas
Queso
Crema
Cebolla
Salsa
Presentacion
Cargos Indirectos
Mano de obra a destajo
Otros Gastos Variables
Comisiones
Total:
Costo Variable unitario:
Costo Variable Total:
Costo Total Mensual:
Precio Unitario de Venta

Depto.Produccin
$16.00
$1.00
$10.00
$1.00
$1.00
$1.00
$2.00
$1.00
$4.00

Depto.Ventas

Depto.Admon

$21.00
$21.00
$5,250.00
$5,250.00
$26.52

$0.00

$0.00

Costo Variable Unitario (Huevo c/longaniza)

Conceptos
Materia Prima
Huevo
Aceite
Longaniza
Presentacion
Cargos Indirectos
Mano de obra a destajo
Otros Gastos Variables
Comisiones
Total:
Costo Variable unitario:
Costo Variable Total:
Costo Total Mensual:
Precio Unitario de Venta

Depto.Produccion
$11.00
$3.00
$3.00
$5.00
$1.00
$4.00

Depto.Ventas

Depto.Admon

$16.00
$16.00
$4,000.00
$4,000.00
$25.97

$0.00

$0.00

Costo Variable Unitario (Hot Dog)

Conceptos
Materia Prima
Salchicha
Pan
Jitomate
Jalapeo
Cebolla
Mayonesa
Catsup
Mostaza
Cargos Indirectos
Mano de obra a destajo
Otros Gastos Variables
Comisiones
Total:
Costo Variable unitario:
Costo Variable Total:
Costo Total Mensual:
Precio Unitario de Venta

Materia prima
Presentacin
Ovc
CVT

Depto.Produccion
$11.00
$3.00
$2.00
$1.00
$1.00
$1.00
$1.00
$1.00
$1.00
$5.00

$16.00
$16.00
$4,000.00
$4,000.00
$25.97

132
12
40
46000

Depto.Ventas

$0.00

Depto.Admon

$0.00

Costo Variable Unitario (Torta de milaneza)

Conceptos
Depto.Produccin Depto.Ventas
Materia Prima
$15.00
Pan
$1.00
Milaneza
$5.00
Mayonesa
$3.00
Aguacate
$3.00
Chile chipotle /Rajas
$1.00
Jitomate
$2.00
Presentacion
$1.00
Cargos Indirectos
$4.00
Mano de obra a destajo
Otros Gastos Variables
Comisiones
Total:
$20.00
$0.00
Costo Variable unitario:
$20.00
Costo Variable Total:
$5,000.00
Costo Total Mensual:
$5,000.00
Precio Unitario de Venta
$26.41

Depto.Admon

$0.00

Costo Variable Unitario (Pollo con mole)

Conceptos
Materia Prima
Pollo
Mole
Arroz
Presentacion
Cargos Indirectos
Mano de obra a destajo
Otros Gastos Variables
Comisiones
Total:
Costo Variable unitario:
Costo Variable Total:
Costo Total Mensual:
Precio Unitario de Venta

Depto.Produccion
$20.00
$10.00
$3.00
$7.00
$1.00
$5.00

Depto.Ventas

Depto.Admon

$26.00
$26.00
$6,500.00
$6,500.00
$27.07

$0.00

$0.00

Costo Variable Unitario (Coctel)

Conceptos
Materia Prima
Frutas Diversas
Chantilly
Miel
Presentacion
Cargos Indirectos
Mano de obra a destajo
Otros Gastos Variables
Comisiones
Total:
Costo Variable unitario:
Costo Variable Total:
Costo Total Mensual:
Precio Unitario de Venta

Depto.Produccion
$17.00
$10.00
$2.00
$5.00
$2.00
$0.00

Depto.Ventas

Depto.Admon

$19.00
$19.00
$4,750.00
$4,750.00
$26.30

$0.00

$0.00

Artculos
Chilaquiles
Enchiladas
Torta de milanesa
Huevo c/ jamn
Huevo c/longaniza
Pollo c/ mole
Papas a la francesa
Hot Dog
Coctel
Huarache Sencillo
Total

Ao
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
Promedio

No. De Unidades
3000
3000
3000
3000
3000
3000
3000
3000
3000
3000
30000

% de inflacin
5.25%
4.21%
4.60%
3.20%
3.99%
4.55%
6.17%
4.27%
3.36%
3.41%
4.63%
4.33%
1.043309091

Precio
$25.64
$26.52
$26.41
$25.97
$25.97
$27.07
$26.41
$25.97
$26.30
$26.08
$262.35

2014
$923,058.44
$954,738.44
$950,778.44
$934,938.44
$934,938.44
$974,538.44
$950,778.44
$934,938.44
$946,818.44
$938,898.44
$9,444,424.43

2015
$963,035.26
$996,087.30
$991,955.79
$975,429.78
$975,429.78
$1,016,744.82
$991,955.79
$975,429.78
$987,824.29
$979,561.28
$9,853,453.87

2016
$1,004,743.45
$1,039,226.93
$1,034,916.50
$1,017,674.75
$1,017,674.75
$1,060,779.11
$1,034,916.50
$1,017,674.75
$1,030,606.06
$1,021,985.19
$10,280,197.99

2017
$1,048,257.97
$1,084,234.91
$1,079,737.79
$1,061,749.32
$1,061,749.32
$1,106,720.49
$1,079,737.79
$1,061,749.32
$1,075,240.67
$1,066,246.44
$10,725,424.02

2018
$1,093,657.07
$1,131,192.13
$1,126,500.25
$1,107,732.72
$1,107,732.72
$1,154,651.55
$1,126,500.25
$1,107,732.72
$1,121,808.37
$1,112,424.60
$11,189,932.39

Concepto
Costos Variables Totales
Materia Prima
Presentacin
Otros Costos Variables
Costos Fijos
Sueldos y Salarios
Prestaciones
Depreciacin de activo fijo
Costo de produccin

2014
$5,520,000.00
$3,960,000.00
$360,000.00
$1,200,000.00
$286,264.80
$212,400.00
$63,720.00
$10,144.80
$5,806,264.80

2015
$5,759,066.18
$4,131,504.00
$375,591.27
$1,251,970.91
$298,662.67
$221,598.85
$66,479.66
$10,584.16
$6,057,728.85

2016
$6,008,486.10
$4,310,435.68
$391,857.79
$1,306,192.63
$311,597.48
$231,196.10
$69,358.83
$11,042.55
$6,320,083.58

2017
$6,268,708.17
$4,497,116.73
$408,828.79
$1,362,762.65
$325,092.48
$241,208.99
$72,362.70
$11,520.80
$6,593,800.65

para el fluje de efectivo

$5,796,120.00

$6,047,144.69

$6,309,041.03

$6,582,279.86

2018
$6,540,200.23
$4,691,882.77
$426,534.80
$1,421,782.66
$339,171.94
$251,655.53
$75,496.66
$12,019.75
$6,879,372.17
$6,867,352.42

Concepto
Costos Variables Totales
Costos Fijos
Sueldos y Salarios
Prestaciones
Renta
Luz, Agua Predial
Telefono
Total

2014
$552,000.00
$175,594.00
$84,000.00
$25,200.00
$60,000.00
$4,000.00
$2,394.00
$727,594.00

2015
$575,906.62
$183,198.82
$87,637.96
$26,291.39
$62,598.55
$4,173.24
$2,497.68
$759,105.43

2016
$600,848.61
$191,132.99
$91,433.48
$27,430.05
$65,309.63
$4,353.98
$2,605.85
$791,981.60

2017
$626,870.82
$199,410.79
$95,393.39
$28,618.02
$68,138.13
$4,542.54
$2,718.71
$826,281.60

2018
$654,020.02
$208,047.09
$99,524.79
$29,857.44
$71,089.13
$4,739.28
$2,836.46
$862,067.11

Concepto
Costos Fijos
Sueldos y Salarios
Prestaciones
Renta
Luz, Agua Predial
Telefono

2014
$195,874.00
$99,600.00
$29,880.00
$60,000.00
$4,000.00
$2,394.00

2015
$204,357.12
$103,913.59
$31,174.08
$62,598.55
$4,173.24
$2,497.68

2016
$213,207.65
$108,413.99
$32,524.20
$65,309.63
$4,353.98
$2,605.85

2017
$222,441.48
$113,109.30
$33,932.79
$68,138.13
$4,542.54
$2,718.71

2018
$232,075.21
$118,007.96
$35,402.39
$71,089.13
$4,739.28
$2,836.46

Concepto
Pago de intereses

2014
$12,623.85

2015
$4,580.06

2016

2017
0

2018
0

2013
Saldo Inicial
Ingresos
Ventas
Valor de rescate
Egresos
Costo de produccion
Gastos de Administracion
Gastos de Venta
Gastos de Instalacion
Gastos de organizacin
Maquinaria y equipo
Otros Gastos(Telefono/Equipo de limpieza)
Depsito de renta
Publicidad
Equipo de computo
Mobiliario y Equipo de oficina
Compras - Infraestructura
Azucareras
Basureros
Batera de cocina
Cafetera
Tarja
Canastas para utensilios
Carretilla (Diablo)
Cestas de mimbre
Charola plstica multiusos
Charolas (aluminio)
Cucharas (12)
Cucharones
Tanque de gas
Cuchillos (12)
Cuchillos chef (Set)
Estantes
Extractor y campana
Horno microondas
Licuadoras 4 lts.
Mandil
Mesas
Mesas de preparacin
Mesas de servicio
Parrilla 6 quemadores
Plancha 1 quemadores
Plato para consom
Plato pastelero
Plato sopero
Platos de plstico
Refrigeradores
Saleros
Salseras
Servilleteros (metal)
Sillas
Tablas para picar
Tazas
Tenedores (12)

$46,000.00
$0.00
$0.00
$0.00
$210,764.00
$0.00
$0.00
$8,000.00
$12,000.00
$162,516.00
$1,225.00
$10,000.00
$5,000.00
$11,000.00
$1,023.00
$162,516.00
$800.00
$360.00
$2,100.00
$9,890.00
$1,000.00
$1,881.00
$500.00
$2,000.00
$7,500.00
$5,226.00
$1,000.00
$6,750.00
$12,000.00
$2,500.00
$1,748.00
$1,500.00
$5,400.00
$700.00
$1,050.00
$700.00
$6,000.00
$9,200.00
$1,200.00
$7,500.00
$2,000.00
$4,361.00
$1,900.00
$10,800.00
$2,500.00
$20,000.00
$12,000.00
$5,000.00
$800.00
$10,500.00
$350.00
$2,100.00
$700.00

2014
$57,900.00
$9,444,424.43
$9,444,424.43
$0.00
$6,661,709.00
$5,796,120.00
$10,433.09
$727,594.00
$0.00
$0.00
$0.00
$1,278.05
$120,000.00
$5,216.55
$0.00
$1,067.31
$15,000.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

2015
$2,705,681.48
$9,853,453.87
$9,853,453.87
$0.00
$6,950,221.56
$6,047,144.69
$10,884.94
$759,105.43
$0.00
$0.00
$0.00
$1,333.40
$125,197.09
$5,442.47
$0.00
$1,113.53
$15,649.64
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

Vasos

Compras - Insumos
Finaciamiento
Solicitud de prestamo
Pagos a principal (prestamo)
Pagos de intereses

$1,000.00
$0.00
$222,664.00
$222,664.00
$0.00
$0.00

Saldo final
Sueldos y salarios
Prestaciones
Insumos

$57,900.00
33000
9900
$15,000
57900
$0.00

$0.00
$15,000.00
$119,933.96
$0.00
$107,310.11
$12,623.85

$0.00
$15,649.64
$119,933.96
$0.00
$115,353.89
$4,580.06

$2,705,681.48

$5,488,979.83

2016
$5,488,979.83
$10,280,197.99
$10,280,197.99
$0.00
$7,251,229.33
$6,309,041.03
$11,356.36
$791,981.60
$0.00
$0.00
$0.00
$1,391.15
$130,619.26
$5,678.18
$0.00
$1,161.76
$16,327.41
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

2017
$8,517,948.49
$10,725,424.02
$10,725,424.02
$0.00
$7,565,273.48
$6,582,279.86
$11,848.19
$826,281.60
$0.00
$0.00
$0.00
$1,451.40
$136,276.26
$5,924.09
$0.00
$1,212.07
$17,034.53
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

2018
$11,678,099.04
$11,189,932.39
$11,189,932.39
$0.00
$7,892,918.60
$6,867,352.42
$12,361.32
$862,067.11
$0.00
$0.00
$0.00
$1,514.26
$142,178.27
$6,180.66
$0.00
$1,264.56
$17,772.28
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

$175,764.00

$0.00
$16,327.41
$0.00
$0.00
$0.00
$0.00

$0.00
$17,034.53
$0.00
$0.00
$0.00
$0.00

$0.00
$17,772.28
$0.00
$0.00
$0.00
$0.00

$8,517,948.49

$11,678,099.04

$14,975,112.82

$15,000
4.33%
649.6363636

$15,650

Activo Circulante
Caja
Almacen

Balance General al 31 de Diciembre del 2013

Pasivo a corto plazo
$57,900.0000
$57,900.0000
$0.0000

Activo Fijo
Equipo y Mobiliario de oficina
Equipo de cmputo
Maquinaria y equipo

$1,023.0000
$11,000.0000
$162,516.0000

Otros Activos
Gastos de Organizacin
Gastos de Instalacion
Publicidad
Renta pagada por Anticipado

$12,000.0000
$9,225.0000
$5,000.0000
$10,000.0000

Total Activos:

Activo Fijo
Equipo y Mobiliario de oficina

$1,023.0000

Depreciacin acumulada de
equipo y mobiliario de oficina

$102.30

Equipo de cmputo
Depreciacin acumuladad de
equipo de cmputo

$11,000.0000

Maquinaria y equipo
Depreciacin acumulada de
maquinaria y equipo

$162,516.0000

Total Activos:

$174,539.0000

Capital Contable
Capital Social

$36,225.0000

$268,664.0000

Balance General al 31 de Diciembre del 2014

Activo Circulante
Caja
$2,705,681.4781
Almacen
$0.0000

Otros Activos
Gastos de Organizacin
Gastos de Instalacion
Publicidad
Depsito por renta

Pasivo a largo plazo

Prstamos bancarios

Total (pasivos+capital contable)

Pasivo a corto plazo

I. S. R.
$2,705,681.4781 P. T. U.

Pasivo a largo plazo

Prstamos bancarios

Suma de pasivo

$3,300.0000

17801.6

$0.0000
$0.0000
$0.0000
$10,000.0000

$153,335.1000

Capital Contable
Capital Social
Capital ganado
Suma Capital Contable
$10,000.0000

$2,869,016.5781

Total (pasivos+capital contable)

$31,819.9048

el saldo de caja y
bancos corresponde
al saldo final del
1 2014

por poltica se
consdera el cerrar
cada ao sin
inventario por
tratarse de artculos
perecederos
aplicar depreciacin
de un ao al activo
fijo
los gastos de
organizacin y de
instalacin se
saldan en el balance
y se envan a los
gastos de
administracin
se salda la cuenta
de blicidad y se
enva al gasto
correspondiente

$222,664.0000

$46,000.0000

$268,664.0000

$802,752.8345
$267,584.2782

$115,353.8915

$1,185,691.0042

$46,000.0000
$1,605,505.6691
$1,651,505.6691

$2,837,196.6733

CafEscom S.A de C.V

Estado de resultados del 1 de Enero al 31 de Diciembre del 2014
Ingresos
Ventas Totales

9444424.429

Total

$9,444,424.4294

Costos
Costo de Ventas

$5,806,264.8000

Total Costos
Utilidad Bruta

$5,806,264.8000
$3,638,159.6294

Gastos de Operacin
Gastos de Administracion
Gastos de Ventas
Gastos Financieros

$217,099.0000
$732,594.0000
12623.84765

Total Gastos de operacin

Utilidad de Operacin

$962,316.85
$2,675,842.7818

Utilidad Antes de I.S.R Y P.T.U

P.T.U
I.S.R
UTILIDAD (PERDIDA) NETA DEL EJERCICIO

$2,675,842.7818
$267,584.28
$802,752.83
$1,605,505.67

mbre del 2014

Inversion Inicial Total del Proyecto

Aportacion Socios
Banco

i=Premio al riesgo
f=inflacion

268664
46000
222664

100%
17%
83%

35%
4.33%

TMAR Inversionistas
TMAR Banco

Ingresos
Egresos
FME

Permio al riesgo de inversionistas

Premio al riesgo del banco

10%
20%
Financiamiento
Inversionistas
Banco

TIR
TMAR

1325%
161%

TMAR Inversionistas
TMAR Banco

2013
$0.00
$210,764.00
$(210,764.00)

41%
20%

2014
$9,444,424.43
$6,661,709.00
$2,782,715.43

TIR
2015
$9,853,453.87
$6,950,221.56
$2,903,232.31

2016
$10,280,197.99
$7,251,229.33
$3,028,968.66

2017
$10,725,424.02
$7,565,273.48
$3,160,150.54

2018
$11,189,932.39
$7,892,918.60
$3,297,013.79
TIR

% Aportacin

TMAR

Ponderacion

17%
83%

41%
20%

58%
103%
161%

1325%

Azucareras
Basureros
Batera de cocina
Cafetera
Canastas para utensilios
Carretilla (Diablo)
Cestas de mimbre
Charola plstica multiusos

20
12
3
1
33
1
80
50

$40.00
$30.00
$700.00
$9,890.00
$57.00
$500.00
$25.00
$150.00

Charolas (aluminio)
Cucharas (12)
Cucharones
Cuchillos (12)
Cuchillos chef (Set)
Estantes
Extractor y campana
Horno microondas
Licuadoras 4 lts.
Mandil
Mesas
Mesas de preparacin
Mesas de servicio
Parrilla 6 quemadores
Plancha 1 quemadores
Plato para consom
Plato pastelero
Plato sopero
Platos de plstico
Refrigeradores
Saleros
Salseras
Servilleteros (metal)
Sillas
Tablas para picar
Tanque de gas 500 lt
Tarja
Tazas
Tenedores (12)
Vasos

67
200
150
100
23
1
2
1
3
10
12
4
4
3
2
89
100
90
100
4
200
100
40
70
5
3
1
70
200
50

$78.00
$5.00
$45.00
$25.00
$76.00
$1,500.00
$2,700.00
$700.00
$350.00
$70.00
$500.00
$2,300.00
$300.00
$2,500.00
$1,000.00
$49.00
$19.00
$120.00
$25.00
$5,000.00
$60.00
$50.00
$20.00
$150.00
$70.00
$4,000.00
$1,000.00
$30.00
$3.50
$20.00

$800
$360
$2,100
$9,890
$1,881
$500
$2,000
$7,500
$5,226
$1,000
$6,750
$2,500
$1,748
$1,500
$5,400
$700
$1,050
$700
$6,000
$9,200
$1,200
$7,500
$2,000
$4,361
$1,900
$10,800
$2,500
$20,000
$12,000
$5,000
$800
$10,500
$350
$12,000
$1,000
$2,100
$700
$1,000
$162,516

Caja registradora

$1,023.00

$1,023

Computadora

$11,000.00

$11,000

Equipo de limpieza
(Escobas, cubetas,
jergas)
Telfono

9
1

$25.00
$1,000.00

$225
$1,000