PRODUCTOS DIA/MES 27 24 27 25 27 26 26 27 25 27 26 26 313
Jan-20 Feb-20 Mar-20 Apr-20 May-20 Jun-20 Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20 TOTAL
HAMBURGUESAS 50 1,350 1,320 1,215 1,000 1,350 1,560 1,105 1,350 1,250 1,350 1,430 1,495 15,775
HOTDOGS´ 100 2,700 2,640 2,430 2,000 2,700 3,120 2,210 2,700 2,500 2,700 2,860 2,990 31,550
REFRESCOS 50 1,350 1,320 1,215 1,000 1,350 1,560 1,105 1,350 1,250 1,350 1,430 1,495 15,775
JUGOS 50 1,350 1,320 1,215 1,000 1,350 1,560 1,105 1,350 1,250 1,350 1,430 1,495 15,775
VENTAS HAMBURGUESAS $45.00 $60,750.00 $59,400.00 $54,675.00 $45,000.00 $60,750.00 $70,200.00 $49,725.00 $60,750.00 $56,250.00 $60,750.00 $64,350.00 $67,275.00 $709,875.00
VENTAS HOTDOGS $12.00 $32,400.00 $31,680.00 $29,160.00 $24,000.00 $32,400.00 $37,440.00 $26,520.00 $32,400.00 $30,000.00 $32,400.00 $34,320.00 $35,880.00 $378,600.00
VENTAS REFRESCOS $13.00 $17,550.00 $17,160.00 $15,795.00 $13,000.00 $17,550.00 $20,280.00 $14,365.00 $17,550.00 $16,250.00 $17,550.00 $18,590.00 $19,435.00 $205,075.00
VENTAS JUGOS $10.00 $13,500.00 $13,200.00 $12,150.00 $10,000.00 $13,500.00 $15,600.00 $11,050.00 $13,500.00 $12,500.00 $13,500.00 $14,300.00 $14,950.00 $157,750.00
VENTAS TOTALES $124,200.00 $121,440.00 $111,780.00 $92,000.00 $124,200.00 $143,520.00 $101,660.00 $124,200.00 $115,000.00 $124,200.00 $131,560.00 $137,540.00 $1,451,300.00
COSTOS DE ELABORACIÓN
MATERIAS PRIMAS HAMBURGUESAS
PAN 1 1,350 1,320 1,215 1,000 1,350 1,560 1,105 1,350 1,250 1,350 1,430 1,495 15,775
CARNE 1 1,350 1,320 1,215 1,000 1,350 1,560 1,105 1,350 1,250 1,350 1,430 1,495 15,775
QUESO 1 1,350 1,320 1,215 1,000 1,350 1,560 1,105 1,350 1,250 1,350 1,430 1,495 15,775
JAMON 1 1,350 1,320 1,215 1,000 1,350 1,560 1,105 1,350 1,250 1,350 1,430 1,495 15,775
LECHUGA 0.1 135 132 122 100 135 156 111 135 125 135 143 150 1,578
TOMATE 0.1 135 132 122 100 135 156 111 135 125 135 143 150 1,578
COSTO PAN $2.00 $2,700.00 $2,640.00 $2,430.00 $2,000.00 $2,700.00 $3,120.00 $2,210.00 $2,700.00 $2,500.00 $2,700.00 $2,860.00 $2,990.00 $31,550.00
COSTO CARNE $8.00 $10,800.00 $10,560.00 $9,720.00 $8,000.00 $10,800.00 $12,480.00 $8,840.00 $10,800.00 $10,000.00 $10,800.00 $11,440.00 $11,960.00 $126,200.00
COSTO QUESO $1.50 $2,025.00 $1,980.00 $1,822.50 $1,500.00 $2,025.00 $2,340.00 $1,657.50 $2,025.00 $1,875.00 $2,025.00 $2,145.00 $2,242.50 $23,662.50
COSTO JAMON $1.00 $1,350.00 $1,320.00 $1,215.00 $1,000.00 $1,350.00 $1,560.00 $1,105.00 $1,350.00 $1,250.00 $1,350.00 $1,430.00 $1,495.00 $15,775.00
COSTO LECHUGA $12.00 $1,620.00 $1,584.00 $1,458.00 $1,200.00 $1,620.00 $1,872.00 $1,326.00 $1,620.00 $1,500.00 $1,620.00 $1,716.00 $1,794.00 $18,930.00
COSTO TOMATE $20.00 $2,700.00 $2,640.00 $2,430.00 $2,000.00 $2,700.00 $3,120.00 $2,210.00 $2,700.00 $2,500.00 $2,700.00 $2,860.00 $2,990.00 $31,550.00
COSTO TOTAL HAMBURGUESA $21,195.00 $20,724.00 $19,075.50 $15,700.00 $21,195.00 $24,492.00 $17,348.50 $21,195.00 $19,625.00 $21,195.00 $22,451.00 $23,471.50 $247,667.50
$15.70
COSTO ELABORACIÓN
MATERIAS PRIMAS HOT DOG
PAN 1 2,700 2,640 2,430 2,000 2,700 3,120 2,210 2,700 2,500 2,700 2,860 2,990 31,550
SALCHICHA 1 2,700 2,640 2,430 2,000 2,700 3,120 2,210 2,700 2,500 2,700 2,860 2,990 31,550
COSTO PAN $1.50 $4,050.00 $3,960.00 $3,645.00 $3,000.00 $4,050.00 $4,680.00 $3,315.00 $4,050.00 $3,750.00 $4,050.00 $4,290.00 $4,485.00 $47,325.00
COSTO SALCHICHA $2.00 $5,400.00 $5,280.00 $4,860.00 $4,000.00 $5,400.00 $6,240.00 $4,420.00 $5,400.00 $5,000.00 $5,400.00 $5,720.00 $5,980.00 $63,100.00
COSTO TOTAL HOT DOG $9,450.00 $9,240.00 $8,505.00 $7,000.00 $9,450.00 $10,920.00 $7,735.00 $9,450.00 $8,750.00 $9,450.00 $10,010.00 $10,465.00 $110,425.00
COSTO BEBIDAS
REFRESCO 1 1,350 1,320 1,215 1,000 1,350 1,560 1,105 1,350 1,250 1,350 1,430 1,495 15,775
JUGOS 1 1,350 1,320 1,215 1,000 1,350 1,560 1,105 1,350 1,250 1,350 1,430 1,495 15,775
COSTO REFRESCO $8.00 $10,800.00 $10,560.00 $9,720.00 $8,000.00 $10,800.00 $12,480.00 $8,840.00 $10,800.00 $10,000.00 $10,800.00 $11,440.00 $11,960.00 $126,200.00
COSTO JUGO $7.00 $9,450.00 $9,240.00 $8,505.00 $7,000.00 $9,450.00 $10,920.00 $7,735.00 $9,450.00 $8,750.00 $9,450.00 $10,010.00 $10,465.00 $110,425.00
COSTO TOTAL BEBIDAS $20,250.00 $19,800.00 $18,225.00 $15,000.00 $20,250.00 $23,400.00 $16,575.00 $20,250.00 $18,750.00 $20,250.00 $21,450.00 $22,425.00 $236,625.00
COSTO TOTAL MATERIAS PRIMAS $50,895.00 $49,764.00 $45,805.50 $37,700.00 $50,895.00 $58,812.00 $41,658.50 $50,895.00 $47,125.00 $50,895.00 $53,911.00 $56,361.50 $594,717.50
MANO DE OBRA DIRECTA
OPERADOR $150.00 $4,500.00 $4,500.00 $4,500.00 $4,500.00 $4,500.00 $4,500.00 $4,500.00 $4,500.00 $4,500.00 $4,500.00 $4,500.00 $4,500.00 $54,000.00
AYUDANTE $100.00 $3,000.00 $3,000.00 $3,000.00 $3,000.00 $3,000.00 $3,000.00 $3,000.00 $3,000.00 $3,000.00 $3,000.00 $3,000.00 $3,000.00 $36,000.00
CUOTAS AL IMSS 27% $2,025.00 $2,025.00 $2,025.00 $2,025.00 $2,025.00 $2,025.00 $2,025.00 $2,025.00 $2,025.00 $2,025.00 $2,025.00 $2,025.00 $24,300.00
INFONAVIT 5% $375.00 $375.00 $375.00 $375.00 $375.00 $375.00 $375.00 $375.00 $375.00 $375.00 $375.00 $375.00 $4,500.00
SAR 2% $150.00 $150.00 $150.00 $150.00 $150.00 $150.00 $150.00 $150.00 $150.00 $150.00 $150.00 $150.00 $1,800.00
IMPUESTOS SOBRE NOMINA 3% $225.00 $225.00 $225.00 $225.00 $225.00 $225.00 $225.00 $225.00 $225.00 $225.00 $225.00 $225.00 $2,700.00
TOTAL DE MANO DE OBRA DIRECTA $10,275.00 $10,275.00 $10,275.00 $10,275.00 $10,275.00 $10,275.00 $10,275.00 $10,275.00 $10,275.00 $10,275.00 $10,275.00 $10,275.00 $123,300.00
GASTOS INDIRECTOS
CEBOLLA(COSTAL40KG) 1 27 24 27 25 27 26 26 27 25 27 26 26 313
CATSUP(BOTE DE 5Kg) 2 54 48 54 50 54 52 52 54 50 54 52 52 626
MOSTAZA(BOTE DE 5kg) 0.5 13.5 12 13.5 12.5 13.5 13 13 13.5 12.5 13.5 13 13 156.5
CREMA(BOTE DE 1 Lt) 0.5 13.5 12 13.5 12.5 13.5 13 13 13.5 12.5 13.5 13 13 156.5
SALSA(BOTE DE 1 Lt) 2 54 48 54 50 54 52 52 54 50 54 52 52 626
HIELO(MARQUETA 5KG) 1 27 24 27 25 27 26 26 27 25 27 26 26 313
GAS(10 Kg) 0.5 13.5 12 13.5 12.5 13.5 13 13 13.5 12.5 13.5 13 13 156.5
COSTO CEBOLLA $200.00 $5,400.00 $4,800.00 $5,400.00 $5,000.00 $5,400.00 $5,200.00 $5,200.00 $5,400.00 $5,000.00 $5,400.00 $5,200.00 $5,200.00 $62,600.00
COSTO CATSUP $70.00 $3,780.00 $3,360.00 $3,780.00 $3,500.00 $3,780.00 $3,640.00 $3,640.00 $3,780.00 $3,500.00 $3,780.00 $3,640.00 $3,640.00 $43,820.00
COSTO MOSTAZA $70.00 $945.00 $840.00 $945.00 $875.00 $945.00 $910.00 $910.00 $945.00 $875.00 $945.00 $910.00 $910.00 $10,955.00
COSTO CREMA $70.00 $945.00 $840.00 $945.00 $875.00 $945.00 $910.00 $910.00 $945.00 $875.00 $945.00 $910.00 $910.00 $10,955.00
COSTO SALSA $40.00 $2,160.00 $1,920.00 $2,160.00 $2,000.00 $2,160.00 $2,080.00 $2,080.00 $2,160.00 $2,000.00 $2,160.00 $2,080.00 $2,080.00 $25,040.00
COSTO HIELO $100.00 $2,700.00 $2,400.00 $2,700.00 $2,500.00 $2,700.00 $2,600.00 $2,600.00 $2,700.00 $2,500.00 $2,700.00 $2,600.00 $2,600.00 $31,300.00
COSTO GAS $470.00 $6,345.00 $5,640.00 $6,345.00 $5,875.00 $6,345.00 $6,110.00 $6,110.00 $6,345.00 $5,875.00 $6,345.00 $6,110.00 $6,110.00 $73,555.00
DEPRECIACION DE EQUIPOS $2,500.00 $2,500.00 $2,500.00 $2,500.00 $2,500.00 $2,500.00 $2,500.00 $2,500.00 $2,500.00 $2,500.00 $2,500.00 $2,500.00 $2,500.00 $30,000.00
PERMISOS $300.00 $300.00 $300.00 $300.00 $300.00 $300.00 $300.00 $300.00 $300.00 $300.00 $300.00 $300.00 $300.00 $3,600.00
TOTAL DE GASTOS INDIRECTOS $25,075.00 $22,600.00 $25,075.00 $23,425.00 $25,075.00 $24,250.00 $24,250.00 $25,075.00 $23,425.00 $25,075.00 $24,250.00 $24,250.00 $291,825.00
COSTO TOTAL DE PRODUCCIÓN $86,245.00 $82,639.00 $81,155.50 $71,400.00 $86,245.00 $93,337.00 $76,183.50 $86,245.00 $80,825.00 $86,245.00 $88,436.00 $90,886.50 $1,009,842.50
UTILIDAD BRUTA $37,955.00 $38,801.00 $30,624.50 $20,600.00 $37,955.00 $50,183.00 $25,476.50 $37,955.00 $34,175.00 $37,955.00 $43,124.00 $46,653.50 $441,457.50
GASTOS DE OPERACIÓN
GASTO DE VENTA
SUELDO Y SALARIO DEL REPARTIDOR $3,000.00 $3,000.00 $3,000.00 $3,000.00 $3,000.00 $3,000.00 $3,000.00 $3,000.00 $3,000.00 $3,000.00 $3,000.00 $3,000.00 $3,000.00 $36,000.00
Comisiones por ventas 3% $3,726.00 $3,643.20 $3,353.40 $2,760.00 $3,726.00 $4,305.60 $3,049.80 $3,726.00 $3,450.00 $3,726.00 $3,946.80 $4,126.20 $43,539.00
Telefono $500.00 $500.00 $500.00 $500.00 $500.00 $500.00 $500.00 $500.00 $500.00 $500.00 $500.00 $500.00 $500.00 $6,000.00
Promocion y publicidad 1% $1,242.00 $1,214.40 $1,117.80 $920.00 $1,242.00 $1,435.20 $1,016.60 $1,242.00 $1,150.00 $1,242.00 $1,315.60 $1,375.40 $14,513.00
Cuotas y suscripciones $1,200.00 $1,200.00 $1,200.00
Licencia sanitaria $1,200.00 $1,200.00 $1,200.00
Cuotas al IMSS 27% $810.00 $810.00 $810.00 $810.00 $810.00 $810.00 $810.00 $810.00 $810.00 $810.00 $810.00 $810.00 $9,720.00
Infonavit 5% $150.00 $150.00 $150.00 $150.00 $150.00 $150.00 $150.00 $150.00 $150.00 $150.00 $150.00 $150.00 $1,800.00
SAR 2% $60.00 $60.00 $60.00 $60.00 $60.00 $60.00 $60.00 $60.00 $60.00 $60.00 $60.00 $60.00 $720.00
Impuesto sobre nomina 3% $90.00 $90.00 $90.00 $90.00 $90.00 $90.00 $90.00 $90.00 $90.00 $90.00 $90.00 $90.00 $1,080.00
TOTAL GASTO DE VENTA $11,978.00 $9,467.60 $9,081.20 $8,290.00 $9,578.00 $10,350.80 $8,676.40 $9,578.00 $9,210.00 $9,578.00 $9,872.40 $10,111.60 $115,772.00
GASTOS DE ADMINISTRACION
Gerente general $6,000.00 $6,000.00 $6,000.00 $6,000.00 $6,000.00 $6,000.00 $6,000.00 $6,000.00 $6,000.00 $6,000.00 $6,000.00 $6,000.00 $6,000.00 $72,000.00
Renta de almacen $2,000.00 $2,000.00 $2,000.00 $2,000.00 $2,000.00 $2,000.00 $2,000.00 $2,000.00 $2,000.00 $2,000.00 $2,000.00 $2,000.00 $2,000.00 $24,000.00
Electricidad y servicios $1,500.00 $1,500.00 $1,500.00 $1,500.00 $1,500.00 $1,500.00 $1,500.00 $1,500.00 $1,500.00 $1,500.00 $1,500.00 $1,500.00 $1,500.00 $18,000.00
Servicios contables $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $12,000.00
Papeleria $200.00 $200.00 $200.00 $200.00 $200.00 $200.00 $200.00 $200.00 $200.00 $200.00 $200.00 $200.00 $200.00 $2,400.00
Primas de seguro $300.00 $300.00 $300.00 $300.00 $300.00 $300.00 $300.00 $300.00 $300.00 $300.00 $300.00 $300.00 $300.00 $3,600.00
Cuotas al IMSS 27% $1,620.00 $1,620.00 $1,620.00 $1,620.00 $1,620.00 $1,620.00 $1,620.00 $1,620.00 $1,620.00 $1,620.00 $1,620.00 $1,620.00 $19,440.00
Infonavit 5% $300.00 $300.00 $300.00 $300.00 $300.00 $300.00 $300.00 $300.00 $300.00 $300.00 $300.00 $300.00 $3,600.00
SAR 2% $120.00 $120.00 $120.00 $120.00 $120.00 $120.00 $120.00 $120.00 $120.00 $120.00 $120.00 $120.00 $1,440.00
Impuesto sobre nomina 3% $180.00 $180.00 $180.00 $180.00 $180.00 $180.00 $180.00 $180.00 $180.00 $180.00 $180.00 $180.00 $2,160.00
TOTAL DE GASTO DE ADMINISTRACION $13,220.00 $13,220.00 $13,220.00 $13,220.00 $13,220.00 $13,220.00 $13,220.00 $13,220.00 $13,220.00 $13,220.00 $13,220.00 $13,220.00 $158,640.00
GASTOS GENERALES
Materiales de limpieza $500.00 $500.00 $500.00 $500.00 $500.00 $500.00 $500.00 $500.00 $500.00 $500.00 $500.00 $500.00 $500.00 $6,000.00
Combustibles y lubricantes $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $12,000.00
TOTAL DE GASTOS GENERALES $1,500.00 $1,500.00 $1,500.00 $1,500.00 $1,500.00 $1,500.00 $1,500.00 $1,500.00 $1,500.00 $1,500.00 $1,500.00 $1,500.00 $18,000.00
TOTAL GASTOS DE OPERACIÓN $26,698.00 $24,187.60 $23,801.20 $23,010.00 $24,298.00 $25,070.80 $23,396.40 $24,298.00 $23,930.00 $24,298.00 $24,592.40 $24,831.60 $292,412.00
UTILIDAD DE OPERACIÓN $11,257.00 $14,613.40 $6,823.30 -$2,410.00 $13,657.00 $25,112.20 $2,080.10 $13,657.00 $10,245.00 $13,657.00 $18,531.60 $21,821.90 $149,045.50
OTROS GASTOS
Perdidas por robo $600.00 $600.00 $600.00 $600.00 $600.00 $600.00 $600.00 $600.00 $600.00 $600.00 $600.00 $600.00 $600.00 $7,200.00
Seguros del equipo de reparto $400.00 $400.00 $400.00 $400.00 $400.00 $400.00 $400.00 $400.00 $400.00 $400.00 $400.00 $400.00 $400.00 $4,800.00
TOTAL OTROS GASTOS $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $12,000.00
UTILIDAD ANTES DE IMPUESTOS $10,257.00 $13,613.40 $5,823.30 -$3,410.00 $12,657.00 $24,112.20 $1,080.10 $12,657.00 $9,245.00 $12,657.00 $17,531.60 $20,821.90 $137,045.50
IMPUESTOS
ISR 30% $3,077.10 $4,084.02 $1,746.99 -$1,023.00 $3,797.10 $7,233.66 $324.03 $3,797.10 $2,773.50 $3,797.10 $5,259.48 $6,246.57 $41,113.65
PTU 10% $1,025.70 $1,361.34 $582.33 -$341.00 $1,265.70 $2,411.22 $108.01 $1,265.70 $924.50 $1,265.70 $1,753.16 $2,082.19 $13,704.55
TOTAL IMPUESTOS $4,102.80 $5,445.36 $2,329.32 -$1,364.00 $5,062.80 $9,644.88 $432.04 $5,062.80 $3,698.00 $5,062.80 $7,012.64 $8,328.76 $54,818.20
UTILIDAD NETA $6,154.20 $8,168.04 $3,493.98 -$2,046.00 $7,594.20 $14,467.32 $648.06 $7,594.20 $5,547.00 $7,594.20 $10,518.96 $12,493.14 $82,227.30
PUNTO DE EQUILIBRIO EN PESOS $87,363.76 $75,702.74 $86,874.83 $102,763.11 $79,510.25 $71,700.80 $93,359.69 $79,510.25 $80,525.24 $79,510.25 $75,024.95 $73,206.47 $961,310.06
PUNTO DE EQUILIBRIO EN % 70.34% 62.34% 77.72% 111.70% 64.02% 49.96% 91.84% 64.02% 70.02% 64.02% 57.03% 53.23% 66.24%
PROMEDIO
DIARIO
