EL CHURRASCO ARGENTINO, S.A. DE C.V.

"Donde el comer se convierte en placer".

CEDULA DE INDICE NACIONAL DE PRECIOS AL CONSUMIDOR

2008
ENERO
126,146

FEBRERO
126,521

MARZO
127,438

ABRIL
127,728

MAYO
127,590

JUNIO
128,118

JULIO
128,832

AGOSTO
129,576

0.30

0.72

0.23

-0.11

0.41

0.56

0.58

ENERO
133,131

FEBRERO
133,730

MARZO
134,332

ABRIL
134,937

MAYO
135,545

JUNIO
136,155

JULIO
136,769

AGOSTO
137,384

1.005

1.005

1.005

1.005

1.005

1.005

1.005

1.005

DIFERENCIA (%)
VARIACION

SEPTIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE

130,459
131,348
131,940
132,534
0.68

0.68

0.45

2009

FACTOR
ACTUALIZACION

SEPTIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE

138,003
138,625
139,249
139,876
1.005

1.005

1.005

1.005

IMSS TRABAJADOR
PUESTO
Cocinero
Chef

SUELO BASE
$80.00
$90.00

FACTOR
1.0452
1.0452

S.B.C
$83.62
$94.07

% CUOTA TRABAJADOR CUOTA ( $ )

2.375
1.99
2.375
2.23

MANO DE OBRA DIRECTA

CUOTA
BIMESTRAL
(RETIRO 2%)

IMSS PATRON
PUESTO
Cocinero
Chef

SUELO BASE
$80.00
$90.00

FACTOR
1.0452
1.0452

S.B.C
$83.62
$94.07

CUOTA MENSUAL
7.65
7.65

9.65
9.65

ISR A CARGO DEL TRABAJADOR

COCINERO
SUELDO MENSUAL
$2400
(-) LIMITE INFERIOR ART. 113 496.08
(=)
1,903.92
%
6.40
(=)
$121.85
(+) CUOTA FIJA
9.52
(=)
$131.37
(-) SUBSIDIO
$406.83
(=) ISR A FAVOR
-$275.46

CHEF
$2700
496.08
$2,203.92
6.40
$141.05
9.52
$150.57
$406.62
-$256.05

COCINERO (3)
SUELDO
$7,200.00
(-) ISR ( SUBSIDIO AL EMPLEO)$826.38
(-) IMSS
$179.10
(=) EFECTIVO
$7,847.28

CHEF (1)
$2,700.00
$256.05
$66.90
$2,377.05

BIFE 33%
CHICHULINES 34%
CHISTORRA 33%

TOTAL
$3,374.03
$3,476.27
$3,374.03
$10,224.33

$10,224.33

IMSS TRABAJADOR
PUESTO
Mesero
Vigilancia
Cajera

SUELO BASE
$85.00
$70.00
$75.00

FACTOR
1.0452
1.0452
1.0452

S.B.C
$88.84
$73.16
$78.39

% CUOTA TRABAJADOR CUOTA ( $ )

2.375
2.11
2.375
1.74
2.375
1.86

Limpieza
Lavaplatos
Barman
Capitan de meseros
Gerente general

$70.00
$70.00
$85.00

1.0452
1.0452
1.0452

$73.16
$73.16
$88.84

2.375
2.375
2.375

1.74
1.74
2.11

$90.00
$148.00

1.0452
1.0452

$94.07
$154.69

2.375
2.375

2.23
3.67
CUOTA
BIMESTRAL
(RETIRO 2%)

IMSS PATRON
PUESTO
Mesero
Vigilancia
Cajera
Limpieza
Lavaplatos
Barman
Capitan de meseros
Gerente general

SUELO BASE
$85.00
$70.00
$75.00
$70.00
$70.00
$85.00
$90.00
$148.00

FACTOR
1.0452
1.0452
1.0452
1.0452
1.0452
1.0452

S.B.C
$88.84
$73.16
$78.39
$73.16
$73.16
$88.84

1.0452
1.0452

$94.07
$154.69

CUOTA MENSUAL
7.65
7.65
7.65
7.65
7.65
7.65

9.65
9.65
9.65
9.65
9.65
9.65

7.65
7.65

9.65
9.65

ISR A CARGO DEL TRABAJADOR

MESERO
SUELDO MENSUAL
2,550.00
(-) LIMITE INFERIOR ART. 113 496.08
(=)
2,053.92
%
6.40
(=)
$131.45
(+) CUOTA FIJA
$9.52
(=)
$140.97
(-) SUBSIDIO
$406.83
(=) ISR A FAVOR
-$265.86

SUELDO
(-) ISR
(-) IMSS
(=) EFECTIVO

VIGILANCIA
2,100.00
496.08
1,603.92
6.40
$102.65
$9.52
$112.17
$406.83
-$294.66

CAJERA
2,250.00
496.08
1,753.92
6.40
$112.25
$9.52
$121.77
$406.83
-$285.06

LIMPIEZA
2,100.00
496.08
1,603.92
6.40
$102.65
$9.52
$112.17
$406.83
-$294.66

LAVAPLATOS
2,100.00
496.08
1,603.92
6.40
$102.65
$9.52
$112.17
$406.83
-$294.66

MESERO (5)

VIGILANCIA (1)

CAJERA (1)

LIMPIEZA (1)

12,750.00
$1,329.30
$316.50
$13,762.80

2,100.00
$294.66
$52.20
$2,342.46

2,250.00
$285.06
$55.80
$2,479.26

2,100.00
$294.66
$52.20
$2,342.46

LAVAPLATOS
(1)
2,100.00
$294.66
52.2
$2,342.46

.70%
1.05%

.25%
.375%

1.75%
1%

.625%

2%
3.15%

1.125%

AMORTIZACION
MES
0
1
2
3
4
5
6
7
8
9
10
11
12

ANUAL
VARIABLE
VARIABLE UDS.
$1,782,948.83
$588,373.11
$68.10
$606,202.60
$63.15
$588,373.11
$61.29
$1,782,948.83

BIFE 33%
CHINCHULINES 34%
CHISTORRA 33%

RAZON

PRINCIPAL
$100,000.00
$91,666.67
$83,333.33
$75,000.00
$66,666.67
$58,333.33
$50,000.00
$41,666.67
$33,333.33
$25,000.00
$16,666.67
$8,333.33
0

INTERES
0
$2,333.33
$2,138.89
$1,944.44
$1,750.00
$1,555.56
$1,361.11
$1,166.67
$972.22
$777.78
$583.33
$388.90
$194.44
$15,166.67

PAGO PRINCIPAL MONTO TOTAL

0
0
$8,333.33
$10,666.66
$8,333.33
$10,472.22
$8,333.33
$10,277.77
$8,333.33
$10,083.33
$8,333.33
$9,888.89
$8,333.33
$9,694.44
$8,333.33
$9,500.00
$8,333.33
$9,305.55
$8,333.33
$9,111.11
$8,333.33
$8,916.66
$8,333.33
$8,722.23
$8,333.33
$8,527.77
$100,000.00
$115,166.67

FIJO
$428,319.29
$141,345.36
$145,628.56
$141,345.36
$428,319.29

RESULTADO

RENDIMIENTO SOBRE VENTAS 0.24

RENDIMIENTO SOBRE CAPITAL CONTABLE
1.04
RENDIMIENTO SOBRE ACTIVOS 0.89
MARGEN DE UTILIDAD NETA

0.24

ROTACION ACTIVO FIJO

16.61

ROTACION ACTIVOS TOTALES 3.70

RENDIMIENTO SOBRE
RENDIMIENTO
VENTAS SOBRE
RENDIMIENTO
CAPITAL CONTABLE
SOBRE ACTIVOS
0.24

1.04

0.89

MES

****SUPUESTO

TASA DE RENDIMIENTO
en CETES (28 Dias) c/
7.41
7.73
7.43
7.44
7.44
7.56
7.96
8.05
8.14
8.24
8.33
8.42
7.85

Enero
Febrero
Marzo
Abril
Mayo
Junio
Julio
Agosto
Septiembre
Octubre
Noviembre
Diciembre

DIFERENCIA
0.32
-0.3
0.01
0
0.12
0.4

0.091666667

ROTACION ACTIVOS
TOTALES

ROTACION ACTIVO FIJO

MARGEN DE UTILIDAD NETA

RENDIMIENTO SOBRE
ACTIVOS

RENDIMIENTO SOBRE
CAPITAL CONTABLE

RENDIMIENTO SOBRE
VENTAS

18
16
14
12
10
8
6
4
2
0

SALARIO
$85.61
$96.30

CUOTA
PATRONAL
MENSUAL
6.4
7.2

UNITARIO
$7.03
$6.95
$7.03
$21.01

(X)
SALARIO
$90.95
$74.90
$80.25

CUOTA PATRONAL
BIMESTRAL
8.07
9.08

$74.90
$74.90
$90.95
$96.30
$158.36

CUOTA
PATRONAL
MENSUAL

CUOTA PATRONAL
BIMESTRAL

6.8
5.6
6
5.6
5.6
6.8

8.57
7.06
7.56
7.06
7.06
8.57

7.2
11.83

9.08
14.93

BARMAN
2,550.00
496.08
2,053.92
6.40
$131.45
$9.52
$140.97
$406.83
-$265.86

CAPITAN MESEROS GERENTE GENERAL

2,700.00
4,440.00
496.08
4,210.42
2,203.92
229.58
6.40
10.88
$141.05
$24.98
$9.52
$247.23
$150.57
$272.21
$406.62
$382.46
-$256.05
-$110.25

BARMAN
(1)
2,550.00
$265.86
63.3
$2,752.56

CAPITAN MESEROS (1)

GERENTE GENERAL (1)
2,700.00
$256.05
66.9
$2,889.15

4,440.00
$110.25
110.1
$4,440.15

$33,351.29

MARGEN DE UTILIDAD
ROTACIONNETA
ACTIVO FIJO ROTACION ACTIVOS TOTALES
0.24

16.61

3.7

EL CHURRASCO ARGENTINO S.A. DE C.V

Donde el comer se convierte en placer.

COSTO DE PRODUCCION
A) PRESUPUESTO DE MATERIA PRIMA
PRODUCTO
BIFE DE CHORIZO
Bife de chorizo
Romero
Ajo
Limon
Aceite
Pimienta negra
Sal
TOTAL M.P. BIFE DE CHORIZO
CHINCHULINES
Chinchulines
Limon
Sal
TOTAL M.P. CHINCHULINES
CHISTORRA
Chistorra
TOTAL M.P. CHISTORRA
TOTAL NETO M.P

PRECIO UNITARIO

PRESENTACION

CANTIDAD REQUERIDA

P. UNITARIO

$80
$25
$28
$7.50
$25
$48
$107.50

kilo
Kilo
Kilo
Kilo
Litro
Kilo
Bulto (25 kilos)

1 kilos
1/4 tza
2 dientes
2 limones
2 cdas
1/2 cdta
1/4 cdta

$80
$1.56
$0.62
$1.00
$0.25
$0.42
$0.03
$83.88

$220
$7.50
$107.50

Tripero (14 kilos)

Kilo
Kilo

1/2 kilo
2
1/2 cdta

$7.86
$1.10
$0.06
$9.02

$55

kilo

1/2 kilo

$27.50
$27.50
$120.40

EL CHURRASCO ARGENTINO, S.A. DE C.V.

"Donde el comer se convierte el placer"

B) PRESUPUESTO DE MANO DE OBRA DIRECTA

PUESTO
3 Cocineros
1 Chef
TOTAL

PRORRATEO

SUELDO BASE

S.B.C

SUELDO MENSUAL

$80.00
$90.00

$83.62
$94.07
$177.68

$7,200.00
$2,700.00
$9,900.00

BIFE 33%
CHICHULINES 34%
CHISTORRA 33%

TOTAL
$3,543.02
$3,650.39
$3,543.02
$10,736.43

CUOTAS IMSS
(2.375%)
$179.10
$66.90
$246.00

ISR ( SUBSIDIO AL
EMPLEO)
$826.38
$256.05
$1,082.43

SALARIO
$7,847.28
$2,889.15
$10,736.43

UNITARIO
$4.92
$4.56
$4.43
$13.91

EL CHURRASCO ARGENTINO, S.A. DE C.V.

"Donde el comer se convierte el placer"

C) PRESUPUESTO DE GASTOS INDIRECTOS

A) MANO DE OBRA INDIRECTA
PUESTO
5 Mesero
1 Vigilancia
1 Cajera
1 Limpieza
1 Lavaplatos
1 Barman
1 Capitan de meseros
1 Gerente general
1 Contador Externo
TOTAL

$12,750.00
$2,100.00
$2,250.00
$2,100.00
$2,100.00
$2,550.00
$2,700.00
$4,440.00

CUOTAS IMSS
(2.375%)
$316.50
$52.20
$55.80
$52.20
$52.20
$63.30
$66.90
$110.10

ISR ( SUBSIDIO AL
EMPLEO)
$1,329.30
$294.66
$285.06
$294.66
$294.66
$265.86
$256.05
$110.25

$30,990.00

$769.20

$3,130.49

SUELDO BASE

S.B.C

SUELDO MENSUAL

$85.00
$70.00
$75.00
$70.00
$70.00
$85.00
$90.00
$148.00

$88.84
$73.16
$78.39
$73.16
$73.16
$88.84
$94.07
$154.69

SALARIO
$13,762.80
$2,342.46
$2,479.26
$2,342.46
$2,342.46
$2,752.56
$2,889.15
$4,440.15
$5000
$33,351.29

B) OTROS GASTOS
CONCEPTO
Sueldos indirectos
Publicidad
Luz
Agua
Gas
Telefono c/internet
Mantenimiento
Cable
Depreciacion Activo fijo
Amortizacion
Papeleria
Productos de limpieza
Carbon
Renta
TOTAL GASTOS INDIRECTOS

GASTO ($)
$33,351.29
$3,000.00
$8,000
$800
$2,400
$389
$300
$270.00
$3,225.62
$5.17
$200.00
$300.00
$750.00
$15,000.00
$67,991.07

PRORRATEO

BIFE 33%
CHICHULINES 34%
CHISTORRA 33%

TOTAL
$22,437.05
$23,116.97
$22,437.05
$67,991.07

UNITARIO
$31.16
$28.90
$28.05
$88.11

EL CHURRASCO ARGENTINO, S.A. DE C.V.

"Donde el comer se convierte el placer"

PRESUPUESTO DE COMPRAS
CONCEPTO
Bife de chorizo
Romero
Ajo
Limon
Aceite
Pimienta negra
Chinchulines
Sal
Chistorra

PRECIO UNITARIO
$80.00
$25.00
$28.00
$7.50
$25.00
$48.00
$15.71
$107.50
$55.00

PRESENTACION
KILO
KILO
KILO
KILO
LITRO
KILO
KILO
125 KILOS
KILO

PEDIDO
SEMANA ( CADA 3 DIAS)
MENSUAL
MENSUAL
SEMANAL
MENSUAL
MENSUAL
2 X SEMANA
CADA 6 MESES
2 X SEMANA

CANTIDAD REQUERIDA
180 KILOS SEMANAL
45 KILOS MENSUAL
16 KILOS MENSUALES
24 KILOS SEMANAL
72 LITROS MENSUALES
6 KILOS MENSUALES
100 KILOS SEMANALES
125 KILOS SEMESTRAL
100 SEMANALES
TOTAL

SEMANAL
$14,400.00

$180.00

$1,571.00
$0.00
$5,500.00
$21,651.00

MENSUAL
$57,600.00
$1,125.00
$448.00
$720.00
$1,800.00
$288.00
$6,284.00
$0.00
$22,000.00
$90,265.00

SEMESTRE
$57,600.00
$1,125.00
$448.00
$720.00
$1,800.00
$288.00
$6,284.00
$107.50
$22,000.00
$90,372.50

EL CHURRASCO ARGENTINO, S.A. DE C.V.

"Donde el comer se convierte el placer"

COSTO UNITARIO

BIFE
$180

CHINCHULINES
$90

CHISTORRA
$100

MATERIA PRIMA
MANO DE OBRA
GASTOS INDIRECTOS
COSTO UNITARIO

$83.88
$4.92
$31.16
$119.96

$9.02
$4.56
$28.90
$42.48

$27.50
$4.43
$28.05
$59.98

UTILIDAD POR PRODUCTO

$60.04

$47.52

$40.02

PRECIO DE VENTA

EL CHURRASCO ARGENTINO S.A. DE C.V

PRESUPUESTO DE INGRESOS 2009

PRESUPUESTO DE INGRESOS
CONCEPTO
PRECIO DE VENTA
ENERO
FEBRERO
MARZO
ABRIL
MAYO
JUNIO
JULIO
AGOSTO
SEPTIEMBRE
OCTUBRE
NOVIEMBRE
DICIEMBRE
TOTAL INGRESOS

CHINCHULINES ( 800 UDS)

$90
$72,000.00
$72,000.00
$72,000.00
$72,000.00
$72,000.00
$72,000.00
$72,000.00
$72,000.00
$72,000.00
$72,000.00
$72,000.00
$72,000.00
$864,000.00

CHISTORRA (800 UDS)

$100
$80,000.00
$80,000.00
$80,000.00
$80,000.00
$80,000.00
$80,000.00
$80,000.00
$80,000.00
$80,000.00
$80,000.00
$80,000.00
$80,000.00
$960,000.00

BIFE (720 UDS)

$180
$129,600.00
$129,600.00
$129,600.00
$129,600.00
$129,600.00
$129,600.00
$129,600.00
$129,600.00
$129,600.00
$129,600.00
$129,600.00
$129,600.00
$1,555,200.00

TOTAL
$281,600.00
$281,600.00
$281,600.00
$281,600.00
$281,600.00
$281,600.00
$281,600.00
$281,600.00
$281,600.00
$281,600.00
$281,600.00
$281,600.00
$3,379,200.00

EL CHURRASCO ARGENTINO S.A. DE C.V

"Donde el comer se convierte en placer".

PRESUPUESTO DE EGRESOS
CONCEPTO

ENERO

FEBRERO

MARZO

ABRIL

MAYO

$9,900.00
$30,990.00
$5,000.00

$9,949.50
$31,144.95
$5,000.00

$9,999.25
$31,300.67
$5,000.00

$10,049.24
$31,457.18
$5,000.00

$10,099.49
$31,614.46
$5,000.00

$4,212.92
$1,015.20

$4,233.99
$1,020.28

$4,255.16
$1,025.38

$4,276.43
$1,030.50

$4,297.81
$1,035.66

$8,000.00
$800.00
$2,400.00
$389.00
$270.00
$300.00
$3,000.00
$9,000.00
-$3,473.12
-$5.17

$0.00
$804.00
$2,412.00
$390.95
$271.35
$300.00
$3,000.00
$15,000.00
-$6,946.23
-$10.33

$8,040.00
$0.00
$8,080.20
$808.02
$812.06
$816.12
$2,424.06
$2,436.18
$2,448.36
$392.90
$394.86
$396.84
$272.71
$274.07
$275.44
$300.00
$300.00
$300.00
$3,000.00
$3,000.00
$3,000.00
$15,000.00 $15,000.00 $15,000.00
-$10,419.35 -$13,892.46 -$17,365.58
-$15.50
-$20.67
-$25.83

$90,372.50
$300.00
$750.00
$200.00

$90,265.00
$300.00
$753.75
$200.00

$90,716.33
$300.00
$757.52
$200.00

$91,169.91
$300.00
$761.31
$200.00

$91,625.76
$300.00
$765.11
$200.00

$193,536.95
$9,900.00

$0.00
$0.00

$0.00
$0.00

$0.00
$0.00

$0.00
$0.00

$150.00
$250.00
$120.00
$100.00
$6,000.00

$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

GASTOS CORRIENTES
Servicios Personales
Mano de obra
Sueldos indirectos
Honorarios C.P
Servicios Asistenciales
Subsidio para el empleo
Cuotas IMSS
Gastos Generales
Luz
Agua
Gas
Telefono c/internet
Cable
Mantenimiento
Propaganda yPublicidad
Renta
Depreciacion Acum.
Amortizacion Acum.
Material de Consumo
Compra de M.P.
Productos de limpieza
Carbon
Papeleria

INVERISONES
Activo Fijo
Maquinaria y equipo
Equipo de Computo
Contratos por anticipado
Contrato luz
Contrato internet y telefono
Contrato agua
Contrato cable
Anticipo renta (40%)

CANCELACION DE PASIVO
Deuda
Obligaciones a corto plazo
TOTAL EGRESOS

$0.00
$10,666.66 $10,472.22 $10,277.77 $10,083.33
$373,478.29 $168,755.86 $173,829.36 $162,826.39 $167,947.18

INVERSION INICIAL

$904,679.45
9

PRESUPUESTO DE EGRESOS
CONCEPTO

JUNIO

JULIO

AGOSTO

SEPTIEMBRE

OCTUBRE

$10,149.99
$31,772.54
$5,000.00

$10,200.74
$31,931.40
$5,000.00

$10,251.74
$32,091.06
$5,000.00

$10,303.00
$32,251.51
$5,000.00

$10,354.51
$32,412.77
$5,000.00

$4,319.30
$1,040.84

$4,340.90
$1,046.04

$4,362.60
$1,051.27

$4,384.42
$1,056.53

$4,406.34
$1,061.81

GASTOS CORRIENTES
Servicios Personales
Mano de obra
Sueldos indirectos
Honorarios C.P
Servicios Asistenciales
Subsidio para el empleo
Cuotas IMSS
Gastos Generales
Luz
Agua
Gas
Telefono c/internet
Cable
Mantenimiento
Publicidad
Renta
Depreciacion Acum.
Amortizacion Acum.
Material de Consumo
Compra de M.P.
Productos de limpieza
Carbon
Papeleria

$0.00
$8,120.60
$0.00
$8,161.20
$0.00
$820.20
$824.30
$828.42
$832.57
$836.73
$2,460.60
$2,472.91
$2,485.27
$2,497.70
$2,510.19
$398.82
$400.82
$402.82
$404.84
$406.86
$276.82
$278.20
$279.59
$280.99
$282.40
$300.00
$300.00
$300.00
$300.00
$300.00
$3,000.00
$3,000.00
$3,000.00
$3,000.00
$3,000.00
$15,000.00 $15,000.00 $15,000.00 $15,000.00 $15,000.00
-$20,838.69 -$24,311.81 -$27,784.93 -$31,258.04 -$34,731.16
-$31.00
-$36.17
-$41.33
-$46.50
-$51.67
$92,083.88
$300.00
$768.94
$200.00

$92,652.34
$300.00
$772.78
$200.00

$93,007.57
$300.00
$776.65
$200.00

$93,472.60
$300.00
$780.53
$200.00

$93,939.97
$300.00
$784.43
$200.00

$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

INVERISONES
Activo Fijo
Maquinaria y equipo
Equipo de Computo
Contratos por anticipado
Contrato luz
Contrato internet y telefono
Contrato agua
Contrato cable
Anticipo renta (40%)

CANCELACION DE PASIVO
Deuda
Proveedores
TOTAL EGRESOS

$9,888.89
$9,694.44
$9,500.00
$9,305.55
$9,111.11
$156,911.13 $162,187.49 $151,010.74 $156,226.89 $145,124.29

10

PRESUPUESTO DE EGRESOS
CONCEPTO

NOVIEMBRE

DICIEMBRE

TOTAL ANUAL

$10,406.29
$32,574.83
$5,000.00

$10,458.32
$32,737.71
$5,000.00

$122,122.07
$382,279.08
$60,000.00

$4,428.37
$1,067.12

$4,450.51
$1,072.45

$51,968.76
$12,523.06

$8,202.01
$840.91
$2,522.74
$408.89
$283.81
$300.00
$3,000.00
$15,000.00
-$38,204.27
-$56.83

$0.00
$845.12
$2,535.35
$410.94
$285.23
$300.00
$3,000.00
$15,000.00
-$41,677.39
-$62.00

$48,604.02
$9,868.45
$29,605.35
$4,798.53
$3,330.60
$3,600.00
$36,000.00
$174,000.00
-$41,677.39
-$403.00

$94,409.67
$300.00
$788.36
$200.00

$94,881.72
$300.00
$792.30
$200.00

$1,108,597.23
$3,600.00
$9,251.67
$2,400.00

$0.00
$0.00

$0.00
$0.00

$193,536.95
$9,900.00

$0.00
$0.00
$0.00
$0.00
$0.00

$0.00
$0.00
$0.00
$0.00
$0.00

$150.00
$250.00
$120.00
$100.00
$6,000.00

$8,916.66
$150,388.55

$8,722.23
$139,252.48

GASTOS CORRIENTES
Servicios Personales
Mano de obra
Sueldos indirectos
Honorarios C.P
Servicios Asistenciales
Subsidio para el empleo
Cuotas IMSS
Gastos Generales
Luz
Agua
Gas
Telefono c/internet
Cable
Mantenimiento
Publicidad
Renta
Depreciacion Acum.
Amortizacion Acum.
Material de Consumo
Compra de M.P.
Productos de limpieza
Carbon
Papeleria

INVERISONES
Activo Fijo
Maquinaria y equipo
Equipo de Computo
Contratos por anticipado
Contrato luz
Contrato internet y telefono
Contrato agua
Contrato cable
Anticipo renta (40%)

CANCELACION DE PASIVO
Deuda
Proveedores
TOTAL EGRESOS

$106,638.90
$2,337,164.28

11

Recursos S.A.C.

EL CHURRASCO ARGENTINO, S.A. DE C.V.

"Donde el comer se convierte en placer".

PRESUPUESTO DE FLUJO DE CAJA

ENERO

FEBRERO

MARZO

ABRIL

MAYO

JUNIO

JULIO

AGOSTO

SEPTIEMBRE

OCTUBRE

NOVIEMBRE

DICIEMBRE

INGRESOS
SALDO DEL MES ANTERIOR
Ventas
Venta de productos
Bife
Chinchulines
Chistorra

$281,600.00
$281,600.00
$129,600.00
$72,000.00
$80,000.00

-$79,239.90
$281,600.00
$281,600.00
$129,600.00
$72,000.00
$80,000.00

$4,517.22
$281,600.00
$281,600.00
$129,600.00
$72,000.00
$80,000.00

$81,852.29
$281,600.00
$281,600.00
$129,600.00
$72,000.00
$80,000.00

$162,733.33
$281,600.00
$281,600.00
$129,600.00
$72,000.00
$80,000.00

$237,358.68
$281,600.00
$281,600.00
$129,600.00
$72,000.00
$80,000.00

$315,551.77
$281,600.00
$281,600.00
$129,600.00
$72,000.00
$80,000.00

$387,199.51
$281,600.00
$281,600.00
$129,600.00
$72,000.00
$80,000.00

$462,503.49
$281,600.00
$281,600.00
$129,600.00
$72,000.00
$80,000.00

$531,300.73
$281,600.00
$281,600.00
$129,600.00
$72,000.00
$80,000.00

$603,709.50
$281,600.00
$281,600.00
$129,600.00
$72,000.00
$80,000.00

$669,582.98
$281,600.00
$281,600.00
$129,600.00
$72,000.00
$80,000.00

TOTAL INGRESOS

$281,600.00

$202,360.10

$286,117.22

$363,452.29

$444,333.33

$518,958.68

$597,151.77

$668,799.51

$744,103.49

$812,900.73

$885,309.50

$951,182.98

EGRESOS
Costo Indirecto
1.1 Honorarios fijos de oficina
Gerente General
Honorarios Contador Externo
Vigilante

$41,127.12
$11,540.00
$4,440.00
$5,000.00
$2,100.00

$39,205.26
$11,572.70
$4,462.20
$5,000.00
$2,110.50

$47,323.78
$11,605.56
$4,484.51
$5,000.00
$2,121.05

$39,362.70
$11,638.59
$4,506.93
$5,000.00
$2,131.66

$47,522.22
$11,671.78
$4,529.47
$5,000.00
$2,142.32

$39,521.73
$11,705.14
$4,552.12
$5,000.00
$2,153.03

$47,722.44
$11,738.67
$4,574.88
$5,000.00
$2,163.79

$39,682.34
$11,772.36
$4,597.75
$5,000.00
$2,174.61

$47,924.46
$11,806.22
$4,620.74
$5,000.00
$2,185.48

$39,844.57
$11,840.26
$4,643.84
$5,000.00
$2,196.41

$48,128.31
$11,874.46
$4,667.06
$5,000.00
$2,207.39

$40,008.43
$11,908.83
$4,690.40
$5,000.00
$2,218.43

1.2 Gastos administrativos

Arrendamiento local
Reparacion y mantenimiento
Telfonos c/internet
Papeleria
Electricidad
Agua y desage
Servicio de gas
Servicio de cable
Publicidad y propaganda
Prestaciones sociales

$29,587.12
$9,000.00
$300.00
$389.00
$200.00
$8,000.00
$800.00
$2,400.00
$270.00
$3,000.00
$5,228.12

$27,632.56
$15,000.00
$300.00
$390.95
$200.00
$0.00
$804.00
$2,412.00
$271.35
$3,000.00
$5,254.26

$35,718.22
$15,000.00
$300.00
$392.90
$200.00
$8,040.00
$808.02
$2,424.06
$272.71
$3,000.00
$5,280.53

$27,724.11
$15,000.00
$300.00
$394.86
$200.00
$0.00
$812.06
$2,436.18
$274.07
$3,000.00
$5,306.94

$35,850.43
$15,000.00
$300.00
$396.84
$200.00
$8,080.20
$816.12
$2,448.36
$275.44
$3,000.00
$5,333.47

$27,816.58
$15,000.00
$300.00
$398.82
$200.00
$0.00
$820.20
$2,460.60
$276.82
$3,000.00
$5,360.14

$35,983.77
$15,000.00
$300.00
$400.82
$200.00
$8,120.60
$824.30
$2,472.91
$278.20
$3,000.00
$5,386.94

$27,909.98
$15,000.00
$300.00
$402.82
$200.00
$0.00
$828.42
$2,485.27
$279.59
$3,000.00
$5,413.87

$36,118.24
$15,000.00
$300.00
$404.84
$200.00
$8,161.20
$832.57
$2,497.70
$280.99
$3,000.00
$5,440.94

$28,004.32
$15,000.00
$300.00
$406.86
$200.00
$0.00
$836.73
$2,510.19
$282.40
$3,000.00
$5,468.15

$36,253.85
$15,000.00
$300.00
$408.89
$200.00
$8,202.01
$840.91
$2,522.74
$283.81
$3,000.00
$5,495.49

$28,099.60
$15,000.00
$300.00
$410.94
$200.00
$0.00
$845.12
$2,535.35
$285.23
$3,000.00
$5,522.97

$107,942.50
$9,900.00
$2400
$2400
$2400
$2700
$2,550.00
$2,550.00
$2,550.00
$2,550.00
$2,550.00
$2,250.00
$2,100.00
$2,550.00
$2,700.00
$2,100.00

$101,257.26
$9,938.51
$2,412.00
$2,401.01
$2,412.00
$2,713.50
$2,562.75
$2,562.75
$2,562.75
$2,562.75
$2,562.75
$2,261.25
$2,110.50
$2,562.75
$2,713.50
$2,110.50

$101,762.04
$9,988.20
$2,424.06
$2,413.01
$2,424.06
$2,727.07
$2,575.56
$2,575.56
$2,575.56
$2,575.56
$2,575.56
$2,272.56
$2,121.05
$2,575.56
$2,727.07
$2,121.05

$102,269.35
$10,038.14
$2,436.18
$2,425.08
$2,436.18
$2,740.70
$2,588.44
$2,588.44
$2,588.44
$2,588.44
$2,588.44
$2,283.92
$2,131.66
$2,588.44
$2,740.70
$2,131.66

$102,779.20
$10,088.33
$2,448.36
$2,437.20
$2,448.36
$2,754.41
$2,601.38
$2,601.38
$2,601.38
$2,601.38
$2,601.38
$2,295.34
$2,142.32
$2,601.38
$2,754.41
$2,142.32

$103,291.59
$10,138.77
$2,460.60
$2,449.39
$2,460.60
$2,768.18
$2,614.39
$2,614.39
$2,614.39
$2,614.39
$2,614.39
$2,306.82
$2,153.03
$2,614.39
$2,768.18
$2,153.03

$103,914.59
$10,189.46
$2,472.91
$2,461.63
$2,472.91
$2,782.02
$2,627.46
$2,627.46
$2,627.46
$2,627.46
$2,627.46
$2,318.35
$2,163.79
$2,627.46
$2,782.02
$2,163.79

$104,324.63
$10,240.41
$2,485.27
$2,473.94
$2,485.27
$2,795.93
$2,640.60
$2,640.60
$2,640.60
$2,640.60
$2,640.60
$2,329.94
$2,174.61
$2,640.60
$2,795.93
$2,174.61

$104,844.75
$10,291.61
$2,497.70
$2,486.31
$2,497.70
$2,809.91
$2,653.80
$2,653.80
$2,653.80
$2,653.80
$2,653.80
$2,341.59
$2,185.48
$2,653.80
$2,809.91
$2,185.48

$105,367.47
$10,343.07
$2,510.19
$2,498.74
$2,510.19
$2,823.96
$2,667.07
$2,667.07
$2,667.07
$2,667.07
$2,667.07
$2,353.30
$2,196.41
$2,667.07
$2,823.96
$2,196.41

$105,892.81
$10,394.79
$2,522.74
$2,511.24
$2,522.74
$2,838.08
$2,680.41
$2,680.41
$2,680.41
$2,680.41
$2,680.41
$2,365.07
$2,207.39
$2,680.41
$2,838.08
$2,207.39

$106,420.77
$10,446.76
$2,535.35
$2,523.79
$2,535.35
$2,852.27
$2,693.81
$2,693.81
$2,693.81
$2,693.81
$2,693.81
$2,376.89
$2,218.43
$2,693.81
$2,852.27
$2,218.43

Costo Directo
Sueldos y salarios personalproduccin y vta.
Cocinero 1
Cocinero 2
Cocinero 3
Chef
Mesero 1
Mesero 2
Mesero 3
Mesero 4
Mesero 5
Cajera
Limpieza
Barman
Capitan de meseros
Lavaplatos

18

93101169.xlsx.ms_office

Recursos S.A.C.

ENERO
$91,122.50
$90,372.50
$750.00

FEBRERO
$91,018.75
$90,265.00
$753.75

MARZO
$91,473.84
$90,716.33
$757.52

ABRIL
$91,931.21
$91,169.91
$761.31

MAYO
$92,390.87
$91,625.76
$765.11

JUNIO
$92,852.82
$92,083.88
$768.94

JULIO
$93,425.12
$92,652.34
$772.78

AGOSTO
$93,784.21
$93,007.57
$776.65

SEPTIEMBRE
$94,253.13
$93,472.60
$780.53

OCTUBRE
$94,724.40
$93,939.97
$784.43

NOVIEMBRE
$95,198.02
$94,409.67
$788.36

DICIEMBRE
$95,674.01
$94,881.72
$792.30

$6,920.00
$300.00
$620.00
$6,000.00

$300.00
$300.00
$0.00
$0.00

$300.00
$300.00
$0.00
$0.00

$300.00
$300.00
$0.00
$0.00

$300.00
$300.00
$0.00
$0.00

$300.00
$300.00
$0.00
$0.00

$300.00
$300.00
$0.00
$0.00

$300.00
$300.00
$0.00
$0.00

$300.00
$300.00
$0.00
$0.00

$300.00
$300.00
$0.00
$0.00

$300.00
$300.00
$0.00
$0.00

$300.00
$300.00
$0.00
$0.00

$0.00
$0.00

$2,333.33
$2,333.33

$2,138.89
$2,138.89

$1,944.44
$1,944.44

$1,555.56
$1,555.56

$1,361.11
$1,361.11

$1,166.67
$1,166.67

$972.22
$972.22

$777.78
$777.78

$583.33
$583.33

$388.90
$388.90

$194.44
$194.44

Adquisiciones e Inversiones en Activos

Amortizaciones prestamo bancario

$211,770.28
$8,333.33

$8,333.33
$8,333.33

$8,333.33
$8,333.33

$8,333.33
$8,333.33

$8,333.33
$8,333.33

$8,333.33
$8,333.33

$8,333.33
$8,333.33

$8,333.33
$8,333.33

$8,333.33
$8,333.33

$8,333.33
$8,333.33

$8,333.33
$8,333.33

$8,333.33
$8,333.33

Adquisicin maquinaria produccion

Adquisicin de computadora

$193,536.95
$9,900.00

$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

$46,713.70
$34,420.62
$12,293.08

$44,706.89
$32,941.92
$11,764.97

$48,809.13
$35,964.62
$12,844.51

$46,784.34
$34,472.67
$12,311.67

$50,899.15
$37,504.64
$13,394.51

$48,815.23
$35,969.12
$12,846.11

$52,983.49
$39,040.47
$13,943.02

$50,922.44
$37,521.80
$13,400.64

$55,062.52
$40,572.38
$14,490.14

$52,983.17
$39,040.23
$13,942.94

$57,135.96
$42,100.18
$15,035.78

$360,839.90

$197,842.87

$204,264.94

$200,718.96

$206,974.65

$203,406.91

$209,952.26

$206,296.02

$212,802.76

$209,191.22

$215,726.52

$212,092.93

Materiales, insumos y suministros

Materia prima
Carbon
Otros gastos variables
Productos de limpieza
Contrartos preoperatorios
Anticipo renta (40%)
Costos Financieros
Intereses prestamo Bancario (HSBC)

Impuestos
Impuesto sobre la renta
PTU
TOTAL EGRESOS

INGRESOS - EGRESOS

-$79,239.90

$4,517.22 $81,852.29 $162,733.33 $237,358.68 $315,551.77 $387,199.51 $462,503.49 $531,300.73 $603,709.50 $669,582.98 $739,090.05

19

93101169.xlsx.ms_office

EL CHURRASCO ARGENTINO S.A. DE C.V

BALANCE GENERAL AL 31 DE DICIEMBRE 2009

ACTIVO
ACTIVO CIRCULANTE
Efectivo
Bancos
Inversiones a corto plazo
Almacn de alimentos
Deposito en garantia
Sumas
ACTVO FIJO
Mobiliario y equipo
Depn. Acum. de mob. y eqpo.
Equipo de computo
Depn equipo de computo
Sumas
ACTVO DIFERIDO
Gastos pagados por anticipado
Gtos preoperatorios e inaugur.
Amort. Acum.gtos inauguracin
Papeleria y utiles
Propaganda y publicidad
Sumas
TOTAL ACTIVO
PASIVO
PASIVO CIRCULANTE
Proveedores
Acreedores diversos
Obligaciones a corto plazo
Prest. Y cesantias consolidadas
Impuestos por pagar
Sueldos y salarios por pagar
Sumas
PASIVO FIJO
PTU
Deptos x rentas
Sumas
CAPITAL CONTABLE
CAPITAL CONTRIBUIDO
Capital social
CAPITAL GANADO
Reserva legal (20%)
Res. Del ejercicio
Utilidades retenidas
TOTAL

ENERO

FEBRERO

MARZO

ABRIL

MAYO

JUNIO

JULIO

AGOSTO

SEPTIEMBRE

OCTUBRE

NOVIEMBRE

DICIEMBRE

-$26,413.30
-$52,826.60
$424,492.07
$0.00
$6,000.00
$351,252.17

$1,505.74
$3,011.48
$498,018.21
$0.00
$0.00
$502,535.44

$27,284.10
$54,568.19
$578,949.87
$0.00
$0.00
$660,802.16

$54,244.44
$108,488.89
$517,123.40
$0.00
$0.00
$679,856.73

$79,119.56
$158,239.12
$439,277.12
$0.00
$0.00
$676,635.79

$105,183.92
$210,367.84
$380,184.64
$0.00
$0.00
$695,736.40

$129,066.50
$258,133.00
$305,142.54
$0.00
$0.00
$692,342.05

$154,167.83
$308,335.66
$249,025.89
$0.00
$0.00
$711,529.38

$177,100.24
$354,200.49
$176,943.23
$0.00
$0.00
$708,243.96

$201,236.50
$402,473.00
$123,727.66
$0.00
$0.00
$727,437.16

$223,194.33
$446,388.65
$54,435.98
$0.00
$0.00
$724,018.97

$246,363.35
$492,726.70
$4,168.71
$0.00
$0.00
$743,258.76

$190,311.33
-$3,225.62
$9,652.50
-$247.50
$199,963.83

$187,085.72
-$6,451.23
$9,405.00
-$495.00
$196,490.72

$183,860.10
-$9,676.85
$9,157.50
-$742.50
$193,017.60

$180,634.49
-$12,902.46
$8,910.00
-$990.00
$189,544.49

$177,408.87
-$16,128.08
$8,662.50
-$1,237.50
$186,071.37

$174,183.25
-$19,353.69
$8,415.00
-$1,485.00
$182,598.25

$170,957.64
-$22,579.31
$8,167.50
-$1,732.50
$179,125.14

$167,732.02
-$25,804.93
$7,920.00
-$1,980.00
$175,652.02

$164,506.41
-$29,030.54
$7,672.50
-$2,227.50
$172,178.91

$161,280.79
-$32,256.16
$7,425.00
-$2,475.00
$168,705.79

$158,055.17
-$35,481.77
$7,177.50
-$2,722.50
$165,232.67

$154,829.56
-$38,707.39
$6,930.00
-$2,970.00
$161,759.56

$13,209.00
$614.83
-$5.17
$200.00
$3,000.00
$17,023.83
$568,239.83

$5,232.05
$609.67
-$10.33
$200.00
$3,000.00
$9,041.71
$708,067.87

$13,295.21
$604.50
-$15.50
$200.00
$3,000.00
$17,099.71
$870,919.46

$5,278.48
$599.33
-$20.67
$200.00
$3,000.00
$9,077.81
$878,479.03

$13,382.07
$594.17
-$25.83
$200.00
$3,000.00
$17,176.24
$879,883.40

$5,325.38
$589.00
-$31.00
$200.00
$3,000.00
$9,114.38
$887,449.04

$13,469.61
$583.83
-$36.17
$200.00
$3,000.00
$17,253.44
$888,720.63

$5,372.75
$578.67
-$41.33
$200.00
$3,000.00
$9,151.42
$896,332.82

$13,557.82
$573.50
-$46.50
$200.00
$3,000.00
$17,331.32
$897,754.19

$5,420.60
$568.33
-$51.67
$200.00
$3,000.00
$9,188.94
$905,331.89

$13,646.71
$563.17
-$56.83
$200.00
$3,000.00
$17,409.88
$906,661.52

$5,468.93
$558.00
-$62.00
$200.00
$3,000.00
$9,226.93
$914,245.24

$0.00
$0.00
$0.00
$5,228.12
$0.00
$45,890.00
$51,118.12

$0.00
$0.00
$10,666.66
$5,254.26
$34,420.62
$46,094.45
$96,435.99

$0.00
$0.00
$10,472.22
$5,280.53
$32,941.92
$46,299.92
$94,994.60

$0.00
$0.00
$10,277.77
$5,306.94
$35,964.62
$46,506.42
$98,055.75

$0.00
$0.00
$10,083.33
$5,333.47
$34,472.67
$46,713.95
$96,603.43

$0.00
$0.00
$9,888.89
$5,360.14
$37,504.64
$46,922.52
$99,676.19

$0.00
$0.00
$9,694.44
$5,386.94
$35,969.12
$47,132.14
$98,182.63

$0.00
$0.00
$9,500.00
$5,413.87
$39,040.47
$47,342.80
$101,297.14

$0.00
$0.00
$9,305.55
$5,440.94
$37,521.80
$47,554.51
$99,822.81

$0.00
$0.00
$9,111.11
$5,468.15
$40,572.38
$47,767.28
$102,918.93

$0.00
$0.00
$8,916.66
$5,495.49
$39,040.23
$47,981.12
$101,433.51

$0.00
$0.00
$8,722.23
$5,522.97
$42,100.18
$48,196.03
$104,541.41

$0.00
$9,000.00
$9,000.00

$12,293.08
$15,000.00
$27,293.08

$11,764.97
$15,000.00
$26,764.97

$12,844.51
$15,000.00
$27,844.51

$12,311.67
$15,000.00
$27,311.67

$13,394.51
$15,000.00
$28,394.51

$12,846.11
$15,000.00
$27,846.11

$13,943.02
$15,000.00
$28,943.02

$13,400.64
$15,000.00
$28,400.64

$14,490.14
$15,000.00
$29,490.14

$13,942.94
$15,000.00
$28,942.94

$15,035.78
$15,000.00
$30,035.78

$500,000.00

$500,000.00

$500,000.00

$500,000.00

$500,000.00

$500,000.00

$500,000.00

$500,000.00

$500,000.00

$500,000.00

$500,000.00

$500,000.00

$100,000.00
-$91,878.29
$0.00
$568,239.83

$100,000.00
$76,217.08
-$91,878.29
$708,067.87

$100,000.00
$72,942.82
$76,217.08
$870,919.46

$100,000.00
$79,635.95
$72,942.82
$878,479.03

$100,000.00
$76,332.35
$79,635.95
$879,883.40

$100,000.00
$83,045.98
$76,332.35
$887,449.04

$100,000.00
$79,645.90
$83,045.98
$888,720.63

$100,000.00
$86,446.75
$79,645.90
$896,332.82

$100,000.00
$83,083.98
$86,446.75
$897,754.19

$100,000.00
$89,838.84
$83,083.98
$905,331.89

$100,000.00
$86,446.23
$89,838.84
$906,661.52

$100,000.00
$93,221.83
$86,446.23
$914,245.24

GERENTE

CONTADOR

15

EL CHURRASCO ARGENTINO S.A. DE C.V.

"Donde el comer se convierte en placer".
ACTIVO
EQUIPO DE COMPUTO
MAQUNARIA Y EQUIPO

VALOR ORIGINAL
$9,900
$193,536.95

% LEGAL
30%
20%

DEPRECIACION ANUAL
$2,970.00
$38,707.39

DEPN. MENSUAL
$247.50
$3,225.62

P. UNITARIO

M.O.I

% DEPRECIACION

9,900.00

$9,900.00

30%

P. UNITARIO

M.O.I

% DEPRECIACION

22.28
108.70
124.89
5.72
125.04
136.03
54.50
110.78
46.04
18.41
17.67
21.24
84.13
53.30
10.99
82.57
87.91
475.23
5,345.00
560.00
8.17
263.88
39.65
77.07
277.55
34.01
94.18
54.35
33.83
189.78
193.94
50.49
60.74
12.97
212.50
173.60
88.95
116.42
129.20
157.85
7.10
4.70
186.00
2,456.00
338.00
404.00
123.00
808.00
836.00

$44.55
$217.40
$124.89
$51.48
$375.11
$136.03
$54.50
$332.34
$92.07
$36.83
$883.58
$42.47
$1,682.60
$3,997.50
$54.95
$82.57
$87.91
$950.46
$5,345.00
$1,120.00
$24.50
$527.77
$79.30
$154.14
$555.09
$68.01
$7,911.17
$815.27
$2,841.88
$189.78
$387.88
$50.49
$1,579.15
$25.94
$1,062.52
$867.98
$177.90
$232.85
$258.39
$631.40
$497.00
$347.80
$744.00
$4,912.00
$676.00
$808.00
$492.00
$808.00
$2,508.00

20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%

6,200.00
1,928.00
990.00
25,965.00
2,500.00
3,937.00
6,614.00
18,115.00
4,480.00
997.50
$750
TOTAL

$31,000.00
$17,352.00
$36,630.00
$25,965.00
$2,500.00
$3,937.00
$6,614.00
$18,115.00
$4,480.00
$997.50
$750
$193,536.95

20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%

EQUIPO DE COMPUTO
CANTIDAD
1

DESCRIPCION
Computadora de escritorio

1
$247.50

2
$495.00

3
$742.50

4
$990.00

5
$1,237.50

DEPRECIACION MENSUAL
6
7
8
$1,485.00
$1,732.50
$1,980.00

9
$2,227.50

10
$2,475.00

11
$2,722.50

12
$2,970.00

M.O.I
$9,900.00

DEPN. ACUM. VALOR EN LIBROS AO 1

$2,970.00

$6,930.00

MAQUINARIA Y EQUIPO
CANTIDAD

DESCRIPCION

Bowl AI 1.4 Lt Vollrath 47932

Caja Acomodar Cubiertos Vollrath 52651

Caja Plstico Vollrath 52629

Cenicero Triangular Crisa 902

Charola para Hornear Entera Vollrath 68370

Colador AI 4.7 Lt Vollrath 47965

Colador Maya Fina 15 Cm Vollrath 47188

Cuchara Helado 2 Oz Vollrath 47153

Cuchara Medidora Vollrath 47118

Cuchara Perforada 28 cm Vollrath 46962

50

Cuchara Slida 28 Cm Vollrath 46961

Cucharn 2 oz Vollrath 46812

20

Cuchillo Chef Colonial 960-10

75

Cuchillo Filetero Colonial 915-7

Esptula Plstico 25 Cm Vollrath 52009

Esptula Silicn 25 Cm Vollrath 52010

Espumadera 30 cm Vollrath 46972

Exprimidor Toronja Garnde

Horno Micro Ondas Industrial Sanyo

Licuadora Oster 2 Vel

Mamila Plstico 236 Ml Vollrath 52060

Olla Aluminio 5.2 lts Vollrath 67305

Pala Chica Ranurada Vollrath 46934

Pala Rectangular Solida Vollrath 48081

Piedra para Parilla 47710

Pinza 24 cm Vollrath 47309

84

Plato Base 29 Elegance

15

Plato Gratinar Vollrath 47408

84

Plato Trinche 20 Elegance

Rack Secar Cubiertos Vollrath 52640

Rack Secar Platos Vollrath 52672

Rallador 4 Lados

26

Salero Aluminio Vollrath 68183

Salero Uria 104

Sartn 10" Aluminio T Tefln Vollrath 67910

Tabla Picar Vollrath 5200000

Tapa Chica Bao Mara Vollrath 78160

Tapa Grande Bao Mara Vollrath 78180

Tapa Olla Vollrath 67509

Tapete Antifatiga

70

Vaso Cervecero Crisa 6700

74

Vaso Highball Crisa 6621

4
2

Contenedores para alimentos trasparentes en policarbonato

3424 Carro de servicio Negro

Contenedores para alimentos trasparentes en policarbonato

Contenedores Brute 121.1 lts

Charola con 4 compartimentos para cubiertos.

Carro de Limpieza

3
5

Silla Alta Nios periquera

Juego 6 Silllas Cod 22372 y Mesa de Vidrio de 150x90 cms y altura
de 75 cms Cod 22379

Mesa de Madera 80x80 cms Wenge con piernas

37

Silla de Madera maciza D Wenge

Congelador Snack, AFN-1402-A

ANAQUEL TIPO LISO

MESA DE TRABAJO T. ISLA CON ENTREPAO

FREGADERO DOBLE TARJA

Estufas Comerciales II > EC-6-H-GRILL

HORNO DE GAVETA DE UNA CHAROLA

Bscula Electrnica ACS16-A1

TELEFONO INALAMBRICO

$0.74
$3.62
$2.08
$0.86
$6.25
$2.27
$0.91
$5.54
$1.53
$0.61
$14.73
$0.71
$28.04
$66.63
$0.92
$1.38
$1.47
$15.84
$89.08
$18.67
$0.41
$8.80
$1.32
$2.57
$9.25
$1.13
$131.85
$13.59
$47.36
$3.16
$6.46
$0.84
$26.32
$0.43
$17.71
$14.47
$2.97
$3.88
$4.31
$10.52
$8.28
$5.80
$12.40
$81.87
$11.27
$13.47
$8.20
$13.47
$41.80

$1.49
$7.25
$4.16
$1.72
$12.50
$4.53
$1.82
$11.08
$3.07
$1.23
$29.45
$1.42
$56.09
$133.25
$1.83
$2.75
$2.93
$31.68
$178.17
$37.33
$0.82
$17.59
$2.64
$5.14
$18.50
$2.27
$263.71
$27.18
$94.73
$6.33
$12.93
$1.68
$52.64
$0.86
$35.42
$28.93
$5.93
$7.76
$8.61
$21.05
$16.57
$11.59
$24.80
$163.73
$22.53
$26.93
$16.40
$26.93
$83.60

$2.23
$10.87
$6.24
$2.57
$18.76
$6.80
$2.72
$16.62
$4.60
$1.84
$44.18
$2.12
$84.13
$199.88
$2.75
$4.13
$4.40
$47.52
$267.25
$56.00
$1.23
$26.39
$3.96
$7.71
$27.75
$3.40
$395.56
$40.76
$142.09
$9.49
$19.39
$2.52
$78.96
$1.30
$53.13
$43.40
$8.90
$11.64
$12.92
$31.57
$24.85
$17.39
$37.20
$245.60
$33.80
$40.40
$24.60
$40.40
$125.40

$2.97
$14.49
$8.33
$3.43
$25.01
$9.07
$3.63
$22.16
$6.14
$2.46
$58.91
$2.83
$112.17
$266.50
$3.66
$5.50
$5.86
$63.36
$356.33
$74.67
$1.63
$35.18
$5.29
$10.28
$37.01
$4.53
$527.41
$54.35
$189.46
$12.65
$25.86
$3.37
$105.28
$1.73
$70.83
$57.87
$11.86
$15.52
$17.23
$42.09
$33.13
$23.19
$49.60
$327.47
$45.07
$53.87
$32.80
$53.87
$167.20

$3.71
$18.12
$10.41
$4.29
$31.26
$11.34
$4.54
$27.70
$7.67
$3.07
$73.63
$3.54
$140.22
$333.13
$4.58
$6.88
$7.33
$79.21
$445.42
$93.33
$2.04
$43.98
$6.61
$12.85
$46.26
$5.67
$659.26
$67.94
$236.82
$15.82
$32.32
$4.21
$131.60
$2.16
$88.54
$72.33
$14.83
$19.40
$21.53
$52.62
$41.42
$28.98
$62.00
$409.33
$56.33
$67.33
$41.00
$67.33
$209.00

DEPRECIACION MENSUAL
6
7

10

11

12

$5.94
$28.99
$16.65
$6.86
$50.01
$18.14
$7.27
$44.31
$12.28
$4.91
$117.81
$5.66
$224.35
$533.00
$7.33
$11.01
$11.72
$126.73
$712.67
$149.33
$3.27
$70.37
$10.57
$20.55
$74.01
$9.07
$1,054.82
$108.70
$378.92
$25.30
$51.72
$6.73
$210.55
$3.46
$141.67
$115.73
$23.72
$31.05
$34.45
$84.19
$66.27
$46.37
$99.20
$654.93
$90.13
$107.73
$65.60
$107.73
$334.40

$6.68
$32.61
$18.73
$7.72
$56.27
$20.40
$8.17
$49.85
$13.81
$5.52
$132.54
$6.37
$252.39
$599.63
$8.24
$12.38
$13.19
$142.57
$801.75
$168.00
$3.68
$79.17
$11.89
$23.12
$83.26
$10.20
$1,186.68
$122.29
$426.28
$28.47
$58.18
$7.57
$236.87
$3.89
$159.38
$130.20
$26.69
$34.93
$38.76
$94.71
$74.55
$52.17
$111.60
$736.80
$101.40
$121.20
$73.80
$121.20
$376.20

$7.43
$36.23
$20.81
$8.58
$62.52
$22.67
$9.08
$55.39
$15.35
$6.14
$147.26
$7.08
$280.43
$666.25
$9.16
$13.76
$14.65
$158.41
$890.83
$186.67
$4.08
$87.96
$13.22
$25.69
$92.52
$11.34
$1,318.53
$135.88
$473.65
$31.63
$64.65
$8.42
$263.19
$4.32
$177.09
$144.66
$29.65
$38.81
$43.07
$105.23
$82.83
$57.97
$124.00
$818.67
$112.67
$134.67
$82.00
$134.67
$418.00

$8.17
$39.86
$22.90
$9.44
$68.77
$24.94
$9.99
$60.93
$16.88
$6.75
$161.99
$7.79
$308.48
$732.88
$10.07
$15.14
$16.12
$174.25
$979.92
$205.33
$4.49
$96.76
$14.54
$28.26
$101.77
$12.47
$1,450.38
$149.47
$521.01
$34.79
$71.11
$9.26
$289.51
$4.76
$194.79
$159.13
$32.62
$42.69
$47.37
$115.76
$91.12
$63.76
$136.40
$900.53
$123.93
$148.13
$90.20
$148.13
$459.80

$8.91
$43.48
$24.98
$10.30
$75.02
$27.21
$10.90
$66.47
$18.41
$7.37
$176.72
$8.49
$336.52
$799.50
$10.99
$16.51
$17.58
$190.09
$1,069.00
$224.00
$4.90
$105.55
$15.86
$30.83
$111.02
$13.60
$1,582.23
$163.05
$568.38
$37.96
$77.58
$10.10
$315.83
$5.19
$212.50
$173.60
$35.58
$46.57
$51.68
$126.28
$99.40
$69.56
$148.80
$982.40
$135.20
$161.60
$98.40
$161.60
$501.60

$516.67 $1,033.33 $1,550.00 $2,066.67 $2,583.33 $3,100.00 $3,616.67 $4,133.33 $4,650.00 $5,166.67 $5,683.33
$289.20 $578.40 $867.60 $1,156.80 $1,446.00 $1,735.20 $2,024.40 $2,313.60 $2,602.80 $2,892.00 $3,181.20
$610.50 $1,221.00 $1,831.50 $2,442.00 $3,052.50 $3,663.00 $4,273.50 $4,884.00 $5,494.50 $6,105.00 $6,715.50
$432.75 $865.50 $1,298.25 $1,731.00 $2,163.75 $2,596.50 $3,029.25 $3,462.00 $3,894.75 $4,327.50 $4,760.25
$41.67
$83.33
$125.00
$166.67
$208.33
$250.00
$291.67
$333.33
$375.00
$416.67
$458.33
$65.62
$131.23 $196.85
$262.47
$328.08
$393.70
$459.32
$524.93
$590.55
$656.17
$721.78
$110.23 $220.47 $330.70
$440.93
$551.17
$661.40
$771.63
$881.87
$992.10
$1,102.33 $1,212.57
$301.92 $603.83 $905.75 $1,207.67 $1,509.58 $1,811.50 $2,113.42 $2,415.33 $2,717.25 $3,019.17 $3,321.08
$74.67
$149.33 $224.00
$298.67
$373.33
$448.00
$522.67
$597.33
$672.00
$746.67
$821.33
$16.63
$33.25
$49.88
$66.50
$83.13
$99.75
$116.38
$133.00
$149.63
$166.25
$182.88
$12.50
$25.00
$37.50
$50.00
$62.50
$75.00
$87.50
$100.00
$112.50
$125.00
$137.50
$3,238.12 $6,476.23 $9,714.35 $12,952.46 $16,190.58 $19,428.69 $22,666.81 $25,904.93 $29,143.04 $32,381.16 $35,619.27

$6,200.00
$3,470.40
$7,326.00
$5,193.00
$500.00
$787.40
$1,322.80
$3,623.00
$896.00
$199.50
$150.00
$38,857.39

$4.46
$21.74
$12.49
$5.15
$37.51
$13.60
$5.45
$33.23
$9.21
$3.68
$88.36
$4.25
$168.26
$399.75
$5.49
$8.26
$8.79
$95.05
$534.50
$112.00
$2.45
$52.78
$7.93
$15.41
$55.51
$6.80
$791.12
$81.53
$284.19
$18.98
$38.79
$5.05
$157.91
$2.59
$106.25
$86.80
$17.79
$23.28
$25.84
$63.14
$49.70
$34.78
$74.40
$491.20
$67.60
$80.80
$49.20
$80.80
$250.80

$5.20
$25.36
$14.57
$6.01
$43.76
$15.87
$6.36
$38.77
$10.74
$4.30
$103.08
$4.95
$196.30
$466.38
$6.41
$9.63
$10.26
$110.89
$623.58
$130.67
$2.86
$61.57
$9.25
$17.98
$64.76
$7.93
$922.97
$95.11
$331.55
$22.14
$45.25
$5.89
$184.23
$3.03
$123.96
$101.26
$20.76
$27.17
$30.15
$73.66
$57.98
$40.58
$86.80
$573.07
$78.87
$94.27
$57.40
$94.27
$292.60

M.O.I

$44.55
$217.40
$124.89
$51.48
$375.11
$136.03
$54.50
$332.34
$92.07
$36.83
$883.58
$42.47
$1,682.60
$3,997.50
$54.95
$82.57
$87.91
$950.46
$5,345.00
$1,120.00
$24.50
$527.77
$79.30
$154.14
$555.09
$68.01
$7,911.17
$815.27
$2,841.88
$189.78
$387.88
$50.49
$1,579.15
$25.94
$1,062.52
$867.98
$177.90
$232.85
$258.39
$631.40
$497.00
$347.80
$744.00
$4,912.00
$676.00
$808.00
$492.00
$808.00
$2,508.00

DEPN. ACUM. VALOR EN LIBROS AO 1

$8.91
$43.48
$24.98
$10.30
$75.02
$27.21
$10.90
$66.47
$18.41
$7.37
$176.72
$8.49
$336.52
$799.50
$10.99
$16.51
$17.58
$190.09
$1,069.00
$224.00
$4.90
$105.55
$15.86
$30.83
$111.02
$13.60
$1,582.23
$163.05
$568.38
$37.96
$77.58
$10.10
$315.83
$5.19
$212.50
$173.60
$35.58
$46.57
$51.68
$126.28
$99.40
$69.56
$148.80
$982.40
$135.20
$161.60
$98.40
$161.60
$501.60

$31,000.00 $6,200.00
$17,352.00 $3,470.40
$36,630.00 $7,326.00
$25,965.00 $5,193.00
$2,500.00
$500.00
$3,937.00
$787.40
$6,614.00
$1,322.80
$18,115.00 $3,623.00
$4,480.00
$896.00
$997.50
$199.50
$750
$150.00
$193,536.95 $38,857.39

$35.64
$173.92
$99.91
$41.18
$300.09
$108.82
$43.60
$265.87
$73.66
$29.46
$706.86
$33.98
$1,346.08
$3,198.00
$43.96
$66.05
$70.33
$760.37
$4,276.00
$896.00
$19.60
$422.22
$63.44
$123.31
$444.07
$54.41
$6,328.94
$652.21
$2,273.50
$151.83
$310.31
$40.39
$1,263.32
$20.75
$850.01
$694.39
$142.32
$186.28
$206.71
$505.12
$397.60
$278.24
$595.20
$3,929.60
$540.80
$646.40
$393.60
$646.40
$2,006.40
$24,800.00
$13,881.60
$29,304.00
$20,772.00
$2,000.00
$3,149.60
$5,291.20
$14,492.00
$3,584.00
$798.00
$600.00
$155,429.56
16

EL CHURRASCO ARGENTINO, S.A. DE C.V.

"Donde el comer se convierte en placer".

CEDULA DE AMORTIZACIONES

CONCEPTO

IMPORTE

Contrato luz
Contrato internet y tel.
Contrato agua
Contrato cable

$150.00
$250.00
$120.00
$100.00

10%
10%
10%
10%

TOTAL

$620.00

1
$1.25
$2.08
$1.00
$0.83

2
$2.50
$4.17
$2.00
$1.67

3
$3.75
$6.25
$3.00
$2.50

4
$5.00
$8.33
$4.00
$3.33

5
6
7
8
9
10
11
12
$6.25 $7.50 $8.75 $10.00 $11.25 $12.50 $13.75 $15.00
$10.42 $12.50 $14.58 $16.67 $18.75 $20.83 $22.92 $25.00
$5.00 $6.00 $7.00 $8.00 $9.00 $10.00 $11.00 $12.00
$4.17 $5.00 $5.83 $6.67 $7.50 $8.33 $9.17 $10.00

$5.17 $10.33 $15.50 $20.67 $25.83 $31.00 $36.17 $41.33 $46.50 $51.67 $56.83 $62.00

AMORTIZACION
AO 1
$135.00
$225.00
$108.00
$90.00
$403.00

17

EL CHURRASCO ARGENTINO S.A. DE C.V.

EL CHURRASCO ARGENTINO S.A. DE C.V.

ESTADO DE RESULTADOS DEL 1 DE ENERO AL 31 DE DICIEMBRE DE 2009

ENERO
VENTAS NETAS
BIFE
CHINCHULINES
CHISTORRA
COSTO DE VENTAS
INVENTARIO INICIAL
(+) COMPRAS NETAS
(-) INVENTARIO FINAL
UTILIDAD BRUTA
GASTOS DE OPERACION
GASTOS DE VENTA
PROPAGANDA Y PUBLICIDAD
MANO DE OBRA DIRECTA
MAQUINARIA Y EQUIPO
SUB. P/EMPLEO M.O DIRECTA
CUOTAS IMSS M.O. DIRECTA
DEPRECIACION MAQ. Y EQUIPO
GASTOS DE ADMINISTRACION
SUELDOS INDIRECTOS
HONORARIOS C.P
PAPELERIA
EQUIPO DE COMPUTO
SUB. P/EMPLEO PERSONAL IND.
CUOTAS IMSS PERSONAL IND.
ANTICIPO RENTA LOCAL (40%)
DEPRECIACION EQUIPO DE COMPUTO
GASTOS FINANCIEROS
INTERESES PAGADOS+ PRINCIPAL
UTILIDAD ( PERDIDA) DE OPERACION
GASTOS GENERALES
MATERIAL INDIRECTO ( CARBON)
LUZ
AGUA
GAS
TELEFONO C/ INTERNET
CABLE
MANTENIMIENTO
RENTA
PRODUCTOS DE LIMPIEZA
CONTRATOS POR ANTICIPADO
AMORTIZACION CONT. ANTCP.
UTILIDAD ( PERDIDA) ANTES DEL ISR Y PTU
ISR
PTU
UTILIDAD ( PERDIDA) NETA DEL EJERCICIO

FEBRERO

MARZO

EL CHURRAS

ESTADO DE RESULTADOS DEL 1 DE ENERO AL 31 DE DICIEMBRE DE 2009

ABRIL

MAYO

$129,600.00
$72,000.00
$80,000.00

$129,600.00
$72,000.00
$80,000.00

$129,600.00
$72,000.00
$80,000.00

$129,600.00
$72,000.00
$80,000.00

$0.00
$90,372.50
$0.00
$191,227.50

$0.00
$90,824.36
$0.00
$190,775.64

$0.00
$91,278.48
$0.00
$190,321.52

$0.00
$91,734.88
$0.00
$189,865.12

$3,000.00
$9,900.00
$193,536.95
$1,082.43
$246.00
-$3,225.62

$3,000.00
$9,949.50
$0.00
$1,087.84
$247.23
-$6,451.23

$3,000.00
$9,999.25
$0.00
$1,093.28
$248.47
-$9,676.85

$3,000.00
$10,049.24
$0.00
$1,098.75
$249.71
-$12,902.46

$30,990.00
$5,000.00
$200.00
$9,900.00
$3,130.49
$769.20
$6,000.00
-$247.50

$31,144.95
$5,000.00
$200.00
$0.00
$3,146.14
$773.05
$0.00
-$495.00

$31,300.67
$5,000.00
$200.00
$0.00
$3,161.88
$776.91
$0.00
-$742.50

$31,457.18
$5,000.00
$200.00
$0.00
$3,177.68
$780.80
$0.00
-$990.00

$0.00
-$69,054.45

$10,666.66
$143,173.16

$10,472.22
$145,960.41

$10,277.77
$148,744.23

$750.00
$8,000.00
$800.00
$2,400.00
$389.00
$270.00
$300.00
$9,000.00
$300.00
$620.00
-$5.17
-$91,878.29
$0.00
$0.00
-$91,878.29

$753.75
$0.00
$804.00
$2,412.00
$390.95
$271.35
$300.00
$15,000.00
$300.00
$0.00
-$10.33
$122,930.78
$34,420.62
$12,293.08
$76,217.08

$757.52
$8,040.00
$808.02
$2,424.06
$392.90
$272.71
$300.00
$15,000.00
$300.00
$0.00
-$15.50
$117,649.70
$32,941.92
$11,764.97
$72,942.82

$761.31
$0.00
$812.06
$2,436.18
$394.86
$274.07
$300.00
$15,000.00
$300.00
$0.00
-$20.67
$128,445.08
$35,964.62
$12,844.51
$79,635.95

12

VENTAS NETAS
BIFE
CHINCHULINES
CHISTORRA
COSTO DE VENTAS
INVENTARIO INICIAL
(+) COMPRAS NETAS
(-) INVENTARIO FINAL
UTILIDAD BRUTA
GASTOS DE OPERACION
GASTOS DE VENTA
PROPAGANDA Y PUBLICIDAD
MANO DE OBRA DIRECTA
MAQUINARIA Y EQUIPO
SUB. P/EMPLEO M.O DIRECTA
CUOTAS IMSS M.O. DIRECTA
DEPRECIACION MAQ. Y EQUIPO
GASTOS DE ADMINISTRACION
SUELDOS INDIRECTOS
HONORARIOS C.P
PAPELERIA
EQUIPO DE COMPUTO
SUB. P/EMPLEO PERSONAL IND.
CUOTAS IMSS PERSONAL IND.
ANTICIPO RENTA LOCAL (40%)
DEPRECIACION EQUIPO DE COMPUTO
GASTOS FINANCIEROS
INTERESES PAGADOS
UTILIDAD ( PERDIDA) DE OPERACION
GASTOS GENERALES
MATERIAL INDIRECTO ( CARBON)
LUZ
AGUA
GAS
TELEFONO C/ INTERNET
CABLE
MANTENIMIENTO
RENTA
PRODUCTOS DE LIMPIEZA
CONTRATOS POR ANTICIPADO
AMORTIZACION CONT. ANTCP.
UTILIDAD ( PERDIDA) ANTES DEL ISR Y PTU
ISR
PTU
UTILIDAD ( PERDIDA) NETA DEL EJERCICIO

JUNIO

JULIO

$129,600.00
$72,000.00
$80,000.00

$129,600.00
$72,000.00
$80,000.00

$129,600.00
$72,000.00
$80,000.00

$0.00
$92,193.55
$0.00
$189,406.45

$0.00
$92,654.52
$0.00
$188,945.48

$0.00
$93,225.83
$0.00
$188,374.17

$3,000.00
$10,099.49
$0.00
$1,104.24
$250.96
-$16,128.08

$3,000.00
$10,149.99
$0.00
$1,109.76
$252.21
-$19,353.69

$3,000.00
$10,200.74
$0.00
$1,115.31
$253.47
-$22,579.31

$31,614.46
$5,000.00
$200.00
$0.00
$3,193.57
$784.70
$0.00
-$1,237.50

$31,772.54
$5,000.00
$200.00
$0.00
$3,209.54
$788.62
$0.00
-$1,485.00

$31,931.40
$5,000.00
$200.00
$0.00
$3,225.59
$792.57
$0.00
-$1,732.50

$10,083.33
$151,524.60

$9,888.89
$154,301.51

$9,694.44
$156,966.91

$765.11
$8,080.20
$816.12
$2,448.36
$396.84
$275.44
$300.00
$15,000.00
$300.00
$0.00
-$25.83
$123,116.70
$34,472.67
$12,311.67
$76,332.35

$768.94
$0.00
$820.20
$2,460.60
$398.82
$276.82
$300.00
$15,000.00
$300.00
$0.00
-$31.00
$133,945.13
$37,504.64
$13,394.51
$83,045.98

$772.78
$8,120.60
$824.30
$2,472.91
$400.82
$278.20
$300.00
$15,000.00
$300.00
$0.00
-$36.17
$128,461.13
$35,969.12
$12,846.11
$79,645.90

ESTADO DE RESULTADOS D
AGOSTO
VENTAS NETAS
$129,600.00
$72,000.00
$80,000.00
COSTO DE VENTAS
$0.00
$93,583.92
(+)
$0.00
(-)
$188,016.08 UTILIDAD BRUTA
GASTOS DE OPERACION
GASTOS DE VENTA
$3,000.00
$10,251.74
$0.00
$1,120.89
$254.74
-$25,804.93
GASTOS DE ADMINISTRACION
$32,091.06
$5,000.00
$200.00
$0.00
$3,241.72
$796.53
$0.00
-$1,980.00
GASTOS FINANCIEROS
$9,500.00
$159,844.33 UTILIDAD ( PERDIDA) DE OPERACION
GASTOS GENERALES
$776.65
$0.00
$828.42
$2,485.27
$402.82
$279.59
$300.00
$15,000.00
$300.00
$0.00
-$41.33
$139,430.25 UTILIDAD ANTES DEL ISR Y PTU
$39,040.47 ISR
$13,943.02 PTU
$86,446.75 UTILIDAD NETA DEL EJERCICIO

13

EL CHURRASCO ARGENTINO S.A. DE C.V.

ESTADO DE RESULTADOS DEL 1 DE ENERO AL 31 DE DICIEMBRE DE 2009
SEPTIEMBRE

VENTAS NETAS
BIFE
CHINCHULINES
CHISTORRA
COSTO DE VENTAS
INVENTARIO INICIAL
COMPRAS NETAS
INVENTARIO FINAL
UTILIDAD BRUTA
GASTOS DE OPERACION
GASTOS DE VENTA
PROPAGANDA Y PUBLICIDAD
MANO DE OBRA DIRECTA
MAQUINARIA Y EQUIPO
SUB. P/EMPLEO M.O DIRECTA
CUOTAS IMSS M.O. DIRECTA
DEPRECIACION MAQ. Y EQPO
GASTOS DE ADMINISTRACION
SUELDOS INDIRECTOS
HONORARIOS C.P
PAPELERIA
EQUIPO DE COMPUTO
SUB. P/EMPLEO PERSONAL IND.
CUOTAS IMSS PERSONAL IND.
ANTICIPO RENTA LOCAL (40%)
DEPN EQUIPO DE COMPUTO
GASTOS FINANCIEROS
INTERESES PAGADOS
UTILIDAD ( PERDIDA) DE OPERACION
GASTOS GENERALES
MATERIAL IND. ( CARBON)
LUZ
AGUA
GAS
TELEFONO C/ INTERNET
CABLE
MANTENIMIENTO
RENTA
PRODUCTOS DE LIMPIEZA
CONTRATOS POR ANTICIPADO
AMORTIZACION CONT. ANTCP.
UTILIDAD ANTES DEL ISR Y PTU

UTILIDAD NETA DEL EJERCICIO

GERENTE

OCTUBRE

NOVIEMBRE

DICIEMBRE

TOTAL

$129,600.00
$72,000.00
$80,000.00

$129,600.00
$72,000.00
$80,000.00

$129,600.00
$72,000.00
$80,000.00

$129,600.00
$72,000.00
$80,000.00

$1,555,200.00
$864,000.00
$960,000.00

$0.00
$94,051.84
$0.00
$187,548.16

$0.00
$94,522.10
$0.00
$187,077.90

$0.00
$94,994.71
$0.00
$186,605.29

$0.00
$95,469.68
$0.00
$186,130.32

$0.00
$1,114,906.38
$0.00
$2,264,293.62

$3,000.00
$10,303.00
$0.00
$1,126.49
$256.01
-$29,030.54

$3,000.00
$10,354.51
$0.00
$1,132.12
$257.29
-$32,256.16

$3,000.00
$10,406.29
$0.00
$1,137.79
$258.58
-$35,481.77

$3,000.00
$10,458.32
$0.00
$1,143.47
$259.87
-$38,707.39

$36,000.00
$122,122.07
$0.00
$13,352.38
$3,034.55
-$38,707.39

$32,251.51
$5,000.00
$200.00
$0.00
$3,257.93
$800.51
$0.00
-$2,227.50

$32,412.77
$5,000.00
$200.00
$0.00
$3,274.21
$804.51
$0.00
-$2,475.00

$32,574.83
$5,000.00
$200.00
$0.00
$3,290.59
$808.54
$0.00
-$2,722.50

$32,737.71
$5,000.00
$200.00
$0.00
$3,307.04
$812.58
$0.00
-$2,970.00

$382,279.08
$60,000.00
$2,400.00
$9,900.00
$38,616.38
$9,488.51
$6,000.00
-$2,970.00

$9,305.55
$162,610.75

$9,111.11
$165,373.63

$8,916.66
$168,132.96

$8,722.23
$170,888.71

$106,638.90
$1,658,466.74

$780.53
$8,161.20
$832.57
$2,497.70
$404.84
$280.99
$300.00
$15,000.00
$300.00
$0.00
-$46.50
$134,006.42
$37,521.80
$13,400.64
$83,083.98

$784.43
$0.00
$836.73
$2,510.19
$406.86
$282.40
$300.00
$15,000.00
$300.00
$0.00
-$51.67
$144,901.36
$40,572.38
$14,490.14
$89,838.84

$788.36
$8,202.01
$840.91
$2,522.74
$408.89
$283.81
$300.00
$15,000.00
$300.00
$0.00
-$56.83
$139,429.41
$39,040.23
$13,942.94
$86,446.23

$792.30
$0.00
$845.12
$2,535.35
$410.94
$285.23
$300.00
$15,000.00
$300.00
$0.00
-$62.00
$150,357.79
$42,100.18
$15,035.78
$93,221.83

$9,251.67
$48,604.02
$9,868.45
$29,605.35
$4,798.53
$3,330.60
$3,600.00
$174,000.00
$3,600.00
$620.00
-$403.00
$1,370,785.12
$409,548.65
$146,267.37
$814,979.43

CONTADOR

14

EL CHURRASCO ARGENTINO, S.A. DE C.V.

"Donde el comer se convierte en placer".

CEDULA ANALISIS FINANCIERO

RAZON
RENDIMIENTO SOBRE VENTAS

FORMULA
UTILIDAD NETA
VENTAS NETAS

RESULTADO
0.24

RENDIMIENTO SOBRE CAPITAL CONTABLE

UTILIDAD NETA
CAPITAL CONTABLE

1.04

RENDIMIENTO SOBRE ACTIVOS

UTILIDAD NETA
ACTIVOS TOTALES

0.89

MARGEN DE UTILIDAD NETA

UTILIDAD NETA
VENTAS NETAS

0.24

ROTACION ACTIVO FIJO

VENTAS NETAS
% ACTIVO FIJO

16.61

ROTACION ACTIVOS TOTALES

VENTAS NETAS
% ACTIVO TOTAL

3.70

RGENTINO, S.A. DE C.V.

se convierte en placer".

LISIS FINANCIERO
INTERPRETACION
POR CADA $1 DE VENTAS SE GENERAN , 24c DE UTILIDAD DESPUES DE
IMPUESTOS.
POR CADA $1 DE DINERO INVERTIDO POR LOS SOCIOS SE
OBTIENE $1,04 DE UTILIDAD, MAS DEL DOBLE DE LO QUE INVIRTIERON;
POR LO TANTO EL DINERO DE LOS ACCIONISTA SI GENERA
RENDIMIENTOS
CADA $1 QUE SE TIENE INVERTIDO EN ACTIVOS TOTALES GENERA 89c DE
UTILIDAD DESPUES DE IMPUESTOS.

POR CADA $1 QUE LA EMPRESA TIENE INVERTIDO EN LOS RUBROS DE

MAQUINARIA Y EQUIPO ASI COMO EQUIPO DE COMPUTO GENERA c DE
VENTAS DE $16.61
LA EMPRESA UTILIZANDO EL 100% DE SUS RECURSOS GENERA
VENTAS EN UN 370 %, ES DECIR QUE CADA $1 DE ACTIVO TOTAL
NERA VENTAS POR $3.70.

20

ROTACION ACTIVOS
TOTALES

ROTACION ACTIVO FIJO

0.89

MARGEN DE UTILIDAD
NETA

1.04

RENDIMIENTO SOBRE
ACTIVOS

0.24

RENDIMIENTO SOBRE
CAPITAL CONTABLE

RENDIMIENTO SOBRE
VENTAS

EL CHURRASCO ARGENTINO, S.A. DE C.V.

"Donde el sabor se convierte en placer".

RAZONES FINANCIERAS
16.61

3.7

0.24

21

21

EL CHURRASCO ARGENTINO, S.A. DE C.V.

"Donde el comer se convierte en placer".

CEDULA PUNTO DE EQUILIBRIO

CONCEPTO
P.V.
VENTAS (UDS)

BIFE (33%)
$180
8640

CHINCHULINES (34%)
$90
9600

CHISTORRA (33%)
$100
9600

VENTAS ($)
C.V. TOTAL
C.V UNITARIA
C.F

$1,555,200
$588,373.11
$68.10
$141,345.36

$864,000
$606,202.60
$63.15
$145,628.56

$960,000
$588,373.11
$61.29
$141,345.36

P.E ($)
P.E (UDS)

$227,362.64
1,263

$488,069.60
5,423

$365,128.45
3,651

COMPROBACION
CONCEPTO
VENTAS
(-) C.V
M.C
(-) C.F
(=) UTILIDAD

BIFE
$227,362.64
$86,010.30
$141,352.34
$141,345.36
$6.97

CHINCHULINES
$488,069.60
$342,462.45
$145,607.15
$145,628.56
-$21.41

CHISTORRA
$365,128.45
$223,769.79
$141,358.66
$141,345.36
$13.30

-$1.14
22

EL CHURRASCO ARGENTINO, S.A. DE C.V.

"Donde el comer se convierte en placer".

CEDULA VALOR PRESENTE NETO

CONCEPTO
I. DESEMOBOLSO INICIAL DE LA INVERSION
INVERSION INICIAL

ACTUAL

2009

(904,679.45)

II. FLUJO DEL EFECTIVO

(-)
(=)
(-)
(=)
(+)

INGRESOS BRUTOS
DEPRECIACION
UTILIDAD GRAVABLE
IMPUESTOS
UTILIDAD NETA
DEPRECIACION

III. FLUJO NETO DE EFECTIVO

(=)
FLUJO NETO DE EFCTIVO TOTAL POR AO
VALOR PRESENTE NETO (15%)

$2,264,293.62
$41,677.39
$2,222,616.23
$409,548.65
$1,813,067.59
$41,677.39

$1,854,744.98
$1,612,821.72
$708,142.27

0.15 %

LA INVERSION INICIAL SE RECUPERA EN EL PRIMER AO, POR LO TANTO EL PROYECTO ES VIABLE.

23

EL CHURRASCO ARGENTINO, S.A. DE C.V.

"Donde el comer se convierte en placer".

CEDULA TASA INTERNA DE RENDIMIENTO

CONCEPTO

INEVRSION

2009

FLUJO NETO DE EFCTIVO TOTAL POR AO

(904,679.45)

$1,854,744.98

TASA INTERNA DE RENDIMIENTO ( T.I.R )

105.02%

0.15 %

24