Punto De Equilibrio Para Restaurante.xls 13366l
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Análisis de los costos Fijos mensuales Conceptos Personal Servicio de Luz Servicio de Agua Depreciación 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
CARACTERÍSTICAS
Desayunos 1 continental
jugo de papaya, café, leche, mantequilla, mermelada y pan
2 Americano
jugo de papaya, café, leche, huevo revuelto con jamonada, mantequilla, mermelada y pan
3 de casa
quinua o café, pan, jamon chacasino o tamales con salsa de cebolla
4 Chacasino
Papa cashqui, café, 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, café y pan
11 tipo III
arroz chaufa con pollo
12 tipo III
sustancia o dieta de pollo
Menús 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 Participación contribución
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 físicas "Q" Q=
CF Pu - Cvu
Un solo producto
Para mezcla de productos: Margen de Contribución 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
Comprobación 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/. -
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
CARACTERÍSTICAS
Desayunos 1 continental
jugo de papaya, café, leche, mantequilla, mermelada y pan
2 Americano
jugo de papaya, café, leche, huevo revuelto con jamonada, mantequilla, mermelada y pan
3 de casa
quinua o café, pan, jamon chacasino o tamales con salsa de cebolla
4 Chacasino
Papa cashqui, café, 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, café y pan
11 tipo III
arroz chaufa con pollo
12 tipo III
sustancia o dieta de pollo
Menús 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 Participación contribución
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 físicas "Q" Q=
CF Pu - Cvu
Un solo producto
Para mezcla de productos: Margen de Contribución 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
Comprobación 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/. -
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