MEMORIA DE CLCULO

COSTOS FIJOS Y COSTOS VARIABLES ANUALES Y MENSUALES

En la siguiente tabla se muestran sobre la inversin de los costos fijos que son los gastos que se invierten mayor a un
ao, como son las maquinarias.

COSTOS FIJOS
CONCEPTO UNIDAD DE MEDIDA CANTIDAD COSTO UNITARIO TOTAL VARIABLE INFLACIN 1 AO 2 AO 3 AO 4 AO 5 AO
Salario servicio 1 MES $64.80 $777.60 $816.48 $857.30 $900.17 $945.18 $992.44
Renta servicio 1 MES $6,000.00 $72,000.00 $75,600.00 $79,380.00 $83,349.00 $87,516.45 $91,892.27
Publicidad servicio 1 MES $1,000.00 $12,000.00 $12,600.00 $13,230.00 $13,891.50 $14,586.08 $15,315.38
Pago de seguro por siniestros servicio 1 MES $6,000.00 $72,000.00 $75,600.00 $79,380.00 $83,349.00 $87,516.45 $91,892.27
Seguro mdico servicio 1 MES $1,500.00 $18,000.00 $18,900.00 $19,845.00 $20,837.25 $21,879.11 $22,973.07
TOTAL $174,777.60 $183,516.48 $192,692.30 $202,326.92 $212,443.27 $223,065.43

COSTOS FIJOS
FRECUENCIA DE IMPORTE TOTAL(UNA SOLA IMPORTE TOTAL
COSTOS FIJOS CONCEPTO CANTIDAD COMPRA PRECIO UNITARIO COMPRA) (Frecuencia de compra VARIABLE INFLACIN 1 AO 2 AO 3 AO 4 AO 5 AO
Servicio se seguridad servicio 1 1 MES $64.80 $1,944.00 $23,328.00 $24,494.40 $25,719.12 $27,005.08 $28,355.33 $29,773.10
Cajera servicio 1 1 MES $64.80 $1,944.00 $23,328.00 $24,494.40 $25,719.12 $27,005.08 $28,355.33 $29,773.10
Trabajadores servicio 7 1 MES $64.80 $453.60 $127,008.00 $133,358.40 $140,026.32 $147,027.64 $154,379.02 $162,097.97
TOTAL $173,664.00 $182,347.20 $191,464.56 $201,037.79 $211,089.68 $221,644.16

Fuente: Elaboracin propia

COSTOS VARIABLES

En estas tablas se reflejan las cantidades que se invierten para la materia, prima, gas, luz, telfono, internet entre otros
gastos que se generan menor a un ao.
 AO 1 AO 2 AO 3 AO 4 AO 5
SUMA DE COSTOS FIJOS $365,863.68 $384,156.86 $403,364.71 $423,532.94 $444,709.59
COSTOS VARIABLES
FRECUENCIA DE IMPORTE TOTAL(UNA IMPORTE TOTAL (Frecuencia de
CONCEPTO CANTIDAD UNIDAD DE MEDIDA COMPRA SOLA COMPRA) compra anual) VARIABLE INFLACIN 1 AO 2 AO 3 AO 4 AO 5 AO
Gas 1 Servicio 1 MES $1,000.00 $12,000.00 $12,600.00 $13,230.00 $13,891.50 $14,586.08 $15,315.38
Agua entubada 1 Servicio 2 MESES $265.00 $1,590.00 $1,669.50 $1,752.98 $1,840.62 $1,932.65 $2,029.29
Telfono/Internet 1 Servicio 1 MES $300.00 $3,600.00 $3,780.00 $3,969.00 $4,167.45 $4,375.82 $4,594.61
Luz 1 Servicio 2 MESES $500.00 $3,000.00 $3,150.00 $3,307.50 $3,472.88 $3,646.52 $3,828.84
TOTAL $20,190.00 $21,199.50 $22,259.48 $23,372.45 $24,541.07 $25,768.12

IMPORTE TOTAL(UNA SOLA IMPORTE TOTAL (Frecuencia VARIABLE INFLACIN

COSTOS VARIABLES CONCEPTO CANTIDAD UNIDAD DE MEDIDA FRECUENCIA PRECIO UNITARIO COMPRA) de compra anual) 1 AO 2 AO 3 AO 4 AO 5 AO
Salario Servicio de descarga 1 Servicio 6 MESES $64.80 $64.80 $129.60 $136.08 $142.88 $150.03 $157.53 $165.41
TOTAL $129.60 $136.08 $142.88 $150.03 $157.53 $165.41

IMPORTE TOTAL(UNA SOLA IMPORTE TOTAL (Frecuencia VARIABLE INFLACIN

COSTOS VARIABLES CONCEPTO CANTIDAD UNIDAD DE MEDIDA FRECUENCIA DE COMPRA PRECIO UNITARIO COMPRA) de compra anual) 1 AO 2 AO 3 AO 4 AO 5 AO
Materia prima Harina 10 PZA 2 MESES $400.00 $4,000.00 $24,000.00 $25,200.00 $26,460.00 $27,783.00 $29,172.15 $30,630.76
Azcar 10 KG 1 MES $16.00 $160.00 $1,920.00 $2,016.00 $2,116.80 $2,222.64 $2,333.77 $2,450.46
Sal 5 KG 1 MES $12.00 $60.00 $720.00 $756.00 $793.80 $833.49 $875.16 $918.92
Mantequilla Flex 5 KG 1 MES $35.00 $175.00 $2,100.00 $2,205.00 $2,315.25 $2,431.01 $2,552.56 $2,680.19
Mantequilla Vegetal 5 KG 1 MES $60.00 $300.00 $3,600.00 $3,780.00 $3,969.00 $4,167.45 $4,375.82 $4,594.61
Manteca Animal 7 KG 1 MES $15.00 $105.00 $1,260.00 $1,323.00 $1,389.15 $1,458.61 $1,531.54 $1,608.11
Leche Entera 10 LT 1 MES $30.00 $300.00 $3,600.00 $3,780.00 $3,969.00 $4,167.45 $4,375.82 $4,594.61
Vainilla 4 LT 2 MES $30.00 $120.00 $720.00 $756.00 $793.80 $833.49 $875.16 $918.92
Huevos 100 PZ 1 MES $2.00 $200.00 $2,400.00 $2,520.00 $2,646.00 $2,778.30 $2,917.22 $3,063.08
Levadura Seca 2 KG 1 MES $60.00 $120.00 $1,440.00 $1,512.00 $1,587.60 $1,666.98 $1,750.33 $1,837.85
Chantilly 4 LT 1 MES $60.00 $240.00 $2,880.00 $3,024.00 $3,175.20 $3,333.96 $3,500.66 $3,675.69
Mermelada de sabores 5 LT 1 MES $40.00 $200.00 $2,400.00 $2,520.00 $2,646.00 $2,778.30 $2,917.22 $3,063.08
Glase de Sabores 5 PZ 1 MES $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Pasas 3 KG 1 MES $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Leche evaporada 10 PZ 1 MES $18.00 $180.00 $2,160.00 $2,268.00 $2,381.40 $2,500.47 $2,625.49 $2,756.77
Leche condensada 10 PZ 2 MESES $14.00 $140.00 $840.00 $882.00 $926.10 $972.41 $1,021.03 $1,072.08
Chocolate negro 8 KG 2 MESES $60.00 $480.00 $2,880.00 $3,024.00 $3,175.20 $3,333.96 $3,500.66 $3,675.69
Chocolate blanco 5 KG 2 MESES $50.00 $250.00 $1,500.00 $1,575.00 $1,653.75 $1,736.44 $1,823.26 $1,914.42
Cocoa 4 KG 2 MESES $100.00 $400.00 $2,400.00 $2,520.00 $2,646.00 $2,778.30 $2,917.22 $3,063.08
Gelatina de sabores 20 PZ 1 MES $10.00 $200.00 $2,400.00 $2,520.00 $2,646.00 $2,778.30 $2,917.22 $3,063.08
Grenetina 3 KG 1 MES $100.00 $300.00 $3,600.00 $3,780.00 $3,969.00 $4,167.45 $4,375.82 $4,594.61
Frutas en almbar 4 PZ 1 MES $34.00 $136.00 $1,632.00 $1,713.60 $1,799.28 $1,889.24 $1,983.71 $2,082.89
Espejos de sabores 4 PZ 1 MES $50.00 $200.00 $2,400.00 $2,520.00 $2,646.00 $2,778.30 $2,917.22 $3,063.08
Panela 6 PZ 1 MES $30.00 $180.00 $2,160.00 $2,268.00 $2,381.40 $2,500.47 $2,625.49 $2,756.77
Crema para batir 7 KG 1 MES $70.00 $490.00 $5,880.00 $6,174.00 $6,482.70 $6,806.84 $7,147.18 $7,504.54
Canela 6 KG 2 MESES $150.00 $900.00 $5,400.00 $5,670.00 $5,953.50 $6,251.18 $6,563.73 $6,891.92
Fcula de maz 3 KG 1 MES $60.00 $180.00 $2,160.00 $2,268.00 $2,381.40 $2,500.47 $2,625.49 $2,756.77
Azcar glass 8 KG 1 MES $40.00 $320.00 $3,840.00 $4,032.00 $4,233.60 $4,445.28 $4,667.54 $4,900.92
Glucosa 5 KG 1 MES $116.00 $580.00 $6,960.00 $7,308.00 $7,673.40 $8,057.07 $8,459.92 $8,882.92
Aceite 10 LT 1 MES $27.00 $270.00 $3,240.00 $3,402.00 $3,572.10 $3,750.71 $3,938.24 $4,135.15
TOTAL $96,492.00 $101,316.60 $106,382.43 $111,701.55 $117,286.63 $123,150.96

IMPORTE TOTAL(UNA SOLA IMPORTE TOTAL (Frecuencia VARIABLE INFLACIN

COSTOS VARIABLES CONCEPTO cantidad unidad de medida FRECUENCIA DE COMPRA PRECIO UNITARIO COMPRA) de compra anual) 1 AO 2 AO 3 AO 4 AO 5 AO
Insumo Papel aluminio 5 PZ 2 MESES $20.00 $100.00 $600.00 $630.00 $661.50 $694.58 $729.30 $765.77
Papel aderible 5 PZ 1 MES $50.00 $250.00 $3,000.00 $3,150.00 $3,307.50 $3,472.88 $3,646.52 $3,828.84
Papel estrasa 7 KG 1 MES $10.00 $70.00 $840.00 $882.00 $926.10 $972.41 $1,021.03 $1,072.08
Platos desechables 5 PZ 1 MES $30.00 $150.00 $1,800.00 $1,890.00 $1,984.50 $2,083.73 $2,187.91 $2,297.31
Cucharas desechables 5 PZ 1 MES $20.00 $100.00 $1,200.00 $1,260.00 $1,323.00 $1,389.15 $1,458.61 $1,531.54
Tenedores desechables 5 PZ 1 MES $25.00 $125.00 $1,500.00 $1,575.00 $1,653.75 $1,736.44 $1,823.26 $1,914.42
Charolas desechabes 3 PZ 1 MES $70.00 $210.00 $2,520.00 $2,646.00 $2,778.30 $2,917.22 $3,063.08 $3,216.23
Bolsas de papel 3 KG 1 MES $20.00 $60.00 $720.00 $756.00 $793.80 $833.49 $875.16 $918.92
Bolsas desechables 4 KG 1 MES $30.00 $120.00 $1,440.00 $1,512.00 $1,587.60 $1,666.98 $1,750.33 $1,837.85
Servilletas 4 PZ 1 MES $50.00 $200.00 $2,400.00 $2,520.00 $2,646.00 $2,778.30 $2,917.22 $3,063.08
TOTAL $16,020.00 $16,821.00 $17,662.05 $18,545.15 $19,472.41 $20,446.03

IMPORTE TOTAL(UNA SOLA IMPORTE TOTAL (Frecuencia VARIABLE INFLACIN

COSTOS VARIABLES CONCEPTO CANTIDAD UNIDAD DE MEDIDA FRECUENCIA DE COMPRA PRECIO UNITARIO COMPRA) de compra anual) 1 AO 2 AO 3 AO 4 AO 5 AO
Transporte(Combustible) Gasolina 1500 Lt 1 MES $17.00 $25,500.00 $306,000.00 $321,300.00 $337,365.00 $354,233.25 $371,944.91 $390,542.16
 IMPORTE TOTAL(UNA SOLA IMPORTE TOTAL (Frecuencia VARIABLE INFLACIN
COSTOS VARIABLES CONCEPTO cantidad unidad de medida FRECUENCIA DE COMPRA PRECIO UNITARIO COMPRA) de compra anual) 1 AO 2 AO 3 AO 4 AO 5 AO
Insumo Papel aluminio 5 PZ 2 MESES $20.00 $100.00 $600.00 $630.00 $661.50 $694.58 $729.30 $765.77
Papel aderible 5 PZ 1 MES $50.00 $250.00 $3,000.00 $3,150.00 $3,307.50 $3,472.88 $3,646.52 $3,828.84
Papel estrasa 7 KG 1 MES $10.00 $70.00 $840.00 $882.00 $926.10 $972.41 $1,021.03 $1,072.08
Platos desechables 5 PZ 1 MES $30.00 $150.00 $1,800.00 $1,890.00 $1,984.50 $2,083.73 $2,187.91 $2,297.31
Cucharas desechables 5 PZ 1 MES $20.00 $100.00 $1,200.00 $1,260.00 $1,323.00 $1,389.15 $1,458.61 $1,531.54
Tenedores desechables 5 PZ 1 MES $25.00 $125.00 $1,500.00 $1,575.00 $1,653.75 $1,736.44 $1,823.26 $1,914.42
Charolas desechabes 3 PZ 1 MES $70.00 $210.00 $2,520.00 $2,646.00 $2,778.30 $2,917.22 $3,063.08 $3,216.23
Bolsas de papel 3 KG 1 MES $20.00 $60.00 $720.00 $756.00 $793.80 $833.49 $875.16 $918.92
Bolsas desechables 4 KG 1 MES $30.00 $120.00 $1,440.00 $1,512.00 $1,587.60 $1,666.98 $1,750.33 $1,837.85
Servilletas 4 PZ 1 MES $50.00 $200.00 $2,400.00 $2,520.00 $2,646.00 $2,778.30 $2,917.22 $3,063.08
TOTAL $16,020.00 $16,821.00 $17,662.05 $18,545.15 $19,472.41 $20,446.03

IMPORTE TOTAL(UNA SOLA IMPORTE TOTAL (Frecuencia VARIABLE INFLACIN

COSTOS VARIABLES CONCEPTO CANTIDAD UNIDAD DE MEDIDA FRECUENCIA DE COMPRA PRECIO UNITARIO COMPRA) de compra anual) 1 AO 2 AO 3 AO 4 AO 5 AO
Transporte(Combustible) Gasolina 1500 Lt 1 MES $17.00 $25,500.00 $306,000.00 $321,300.00 $337,365.00 $354,233.25 $371,944.91 $390,542.16

TOTAL $306,000.00 $321,300.00 $337,365.00 $354,233.25 $371,944.91 $390,542.16

FRECUENCIA DE IMPORTE TOTAL(UNA SOLA IMPORTE TOTAL

COSTOS VARIABLES CONCEPTO UNIDAD DE MEDIDA COMPRA PRECIO UNITARIO COMPRA) (Frecuencia de compra VARIABLE INFLACIN 1 AO 2 AO 3 AO 4 AO 5 AO
Refaccin Mantenimiento de Equipo mayor Servicio 6 MESES $800.00 $800.00 $1,600.00 $1,680.00 $1,764.00 $1,852.20 $1,944.81 $2,042.05
Mantenimiento de transporte Servicio 6 MESES $1,000.00 $1,000.00 $2,000.00 $2,100.00 $2,205.00 $2,315.25 $2,431.01 $2,552.56

TOTAL $3,600.00 $3,780.00 $3,969.00 $4,167.45 $4,375.82 $4,594.61

IMPORTE TOTAL(UNA SOLA IMPORTE TOTAL (Frecuencia VARIABLE INFLACIN

COSTOS VARIABLES CONCEPTO CANTIDAD UNIDAD DE MEDIDA FRECUENCIA DE COMPRA PRECIO UNITARIO COMPRA) de compra anual) 1 AO 2 AO 3 AO 4 AO 5 AO
Papelera
Hojas tamao carta 1 Paquete 1 MES $60.00 $60.00 $720.00 $756.00 $793.80 $833.49 $875.16 $918.92
Lapiceros 1 Paquete 6 MESES $20.00 $20.00 $40.00 $42.00 $44.10 $46.31 $48.62 $51.05
Lapz 1 Paquete 6 MESES $30.00 $30.00 $60.00 $63.00 $66.15 $69.46 $72.93 $76.58
Borrador 1 pza 6 MESES $5.00 $5.00 $10.00 $10.50 $11.03 $11.58 $12.16 $12.76
Grapas 1 Paquete 6 MESES $45.00 $45.00 $90.00 $94.50 $99.23 $104.19 $109.40 $114.87
Cinta canela 1 pza 3 MESES $45.00 $45.00 $180.00 $189.00 $198.45 $208.37 $218.79 $229.73
Marcadores 1 Paquete 2 MESES $40.00 $40.00 $240.00 $252.00 $264.60 $277.83 $291.72 $306.31
Folder 1 Paquete 3 MESES $38.00 $38.00 $152.00 $159.60 $167.58 $175.96 $184.76 $193.99
Block de notas 1 Pza 2 MESES $15.00 $15.00 $90.00 $94.50 $99.23 $104.19 $109.40 $114.87
Toners 2 Pza 2 MESES $100.00 $200.00 $1,200.00 $1,260.00 $1,323.00 $1,389.15 $1,458.61 $1,531.54
Clips 1 Paquete 6 MESES $25.00 $25.00 $50.00 $52.50 $55.13 $57.88 $60.78 $63.81

TOTAL $2,832.00 $2,973.60 $3,122.28 $3,278.39 $3,442.31 $3,614.43

IMPORTE TOTAL(UNA SOLA IMPORTE TOTAL (Frecuencia VARIABLE INFLACIN

COSTOS VARIABLES CONCEPTO CANTIDAD UNIDAD DE MEDIDA FRECUENCIA DE COMPRA PRECIO UNITARIO COMPRA) de compra anual) 1 AO 2 AO 3 AO 4 AO 5 AO
Equipo de seguridad Carga de extintor 1 Nitro 1 ao $500.00 $500.00 $500.00 $525.00 $551.25 $578.81 $607.75 $638.14

TOTAL $500.00 $525.00 $551.25 $578.81 $607.75 $638.14

SUMA TOTAL COSTOS VARIABLES $468,051.78 $491,454.37 $516,027.09 $541,828.44 $568,919.86

CF $348,441.60 AO 1 AO 2 AO 3 AO 4 AO 5
CV $445,763.60
CT $794,205.20
CT=CF+CV

TOTAL COSTOS VARIABLES Y COSTOS FIJOS $833,915.46 $875,611.23 $919,391.79 $965,361.38 $1,013,629.45

Fuente: Elaboracin propia

 INGRESOS
Es todo el capital que entra a nuestra empresa. Como es el capital que aportaron cada uno de los socios, que son los
propios, que la empresa del CDI ayuda al financiamiento de los proyectos, las ventas de nuestros productos que se
generan en nuestra empresa, otros ingresos que son las ventas de productos extras.

FLUJO DE EFCTIVO OTROS INGRESOS

Migajas $ 100.00
ENTRADAS 0 1 2 3 4 5 Cajas de cartn $ 150.00
Propios $ 150,000.00 Costales de harina $ 25.00
RECURSO Subsidio $ - Latas $ 50.00
Financiamiento $ 39,403.00 Mermas de fruta $ 100.00
ventas $ 43,200.00 $ 86,400.00 $ 129,600.00 $ 172,800.00 $ 216,000.00 total $ 425.00
Otros ingresos $ 425.00 $ 425.00 $ 425.00 $ 425.00 $ 425.00
Total de entradas $ 189,403.00 $ 43,625.00 $ 86,825.00 $ 130,025.00 $ 173,225.00 $ 216,425.00 MEMORIAS DE CLCULO

Fuente: Elaboracin propia

 EGRESOS

Es todo el capital que sale de nuestra empresa como son los costos de produccin, capital de trabajo.

SALIDAS 0 1 2 3 4 5
Fija $155,440.00
INVERSIONES Diferida $ 12,560.00
Cap. De trabajo $ 21,403.00
$189,403.00

Costo de prod. Adm y ventas $ 833,915.46 $ 875,611.23 $ 919,391.79 $ 965,361.38 $ 1,013,629.45

ISR

PTU

Total de salidas $189,403.00 $ 833,915.46 $ 875,611.23 $ 919,391.79 $ 965,361.38 $ 1,013,629.45

Flujo de efectivo $0.00 $790,290.46 $788,786.23 $789,366.79 $792,136.38 $797,204.45

Fuente: Elaboracin propia

PRESUPUESTO DE INVERSION
Es el capital indispensable con la que se pretende iniciar el proyecto, tomando en cuenta la renta del local, adquisicin de
equipo menor, mayor, acta constitutiva, seguro entre otras que se mencionan en la tabla.

RUBRO ELEGIBLE JUSTIFICACION IMPORTE

Costos fijos Se realiza el pago de la renta, publicidad,

pago de seguro por siniestro, servicio de $6,819.00
seguridad, acta constitutiva.

Costos variables Gas, Agua, telfono e internet, luz, servicio

de descarga, materia prima, insumo,
$21,578.20
transporte, refaccin, papelera y equipo de
seguridad.

Equipo mayor y equipo menor Cmara de refrigeracin, licuadora

industrial, parrilla industrial, horno de
$155,440.00
conveccin grande, mesas de acero,
charolas, ollas de acero, entre otros.

Sumas Totales $177,018.20

Fuente: Elaboracin propia

PUNTO DE EQUILIBRIO
En este punto refleja la cantidad en donde la empresa se mantiene, no pierde ni genera ganancias.

PUNTO DE EQUILIBRIO 1 2 3 4 5
COSTOS FIJOS $ 348,441.60 $ 384,156.86 $ 403,364.71 $ 423,532.94 $ 444,709.59
COSTOS VARIABLES $ 445,763.60 $ 491,454.37 $ 516,027.09 $ 541,828.44 $ 568,919.86
COSTOS TOTALES $ 794,205.20 $ 875,611.23 $ 919,391.79 $ 965,361.38 $ 1,013,629.45
VENTAS TOTALES $ 397,980.00 $ 795,960.00 $ 1,193,940.00 $ 1,591,920.00 $ 1,989,900.00

PUNTO DE EQUILIBRIO $ 794,205.20 $ 875,611.23 $ 919,391.79 $ 965,361.38 $ 1,013,629.45

200% 110% 77% 61% 51%

Fuente: Elaboracin propia

TASA MINIMA ACEPTABLE

TREMA 14%

Fuente: Elaboracin propia