PANADERIA SAN ANTONIO

Producto Premezcla Huevo Margarina

Magdalena 12.80 5.12 3.20
Quesadilla de arroz 5.33 1.87 1.33
Pan sandwich
9.60
Costo 0.63 6.00
16.83
UNIDAD DE MEDIDA Libra Unidad Libra

Costo variable/ sobre ventas 30%

Utilidad Bruta 70%

DATOS PARA PRESEUPUESTO MANO DE OBRA

Salario 3040
Dias laborados 26
Horas laboradas diarias 8
PRODUCTIVIDAD
Magdalena 18 unidad x hora
Quesadilla de arroz 36 unidades x hora
Pan sandwich 30 unidades x hora
COSTO ENERGÍA ELECGTRICA
Consumo Energia Electrica por Kwh=30
Costo estimado de Kwh por mes 2.22
Agua Polvo para hornear Harina dura Sal Azucar Levadura
2.56 0.06
0.64 0.03
8.57 17.14 0.34 1.71 0.26
0.18 4.00 2.50 1.00 2.75 10.00
Ml Libra Libra Libra Libra Libra
Leche en polvo Aceite Pureslim
5
6
0.34 0.69 0.29 14.00
20.00 6.00 17.00
Libra Litro Libra
 Presupuesto UNIDADES POR MES PANADERIA SAN ANTONIO
Producto Jan-17 Feb-17 Mar-17 Apr-17
Magdalena 950.00 998.00 1,048.00 1,100.00
Quesadilla de arroz 1,800.00 1,890.00 1,985.00 2,084.00
Pan sandwich 2,600.00 2,730.00 2,867.00 3,010.00
TOTALES 5,350.00 5,618.00 5,900.00 6,194.00
ADERIA SAN ANTONIO
May-17 Jun-17 Jul-17 Aug-17 Sep-17 Oct-17
1,155.00 1,213.00 1,274.00 1,338.00 1,405.00 1,475.00
2,188.00 2,297.00 2,412.00 2,533.00 2,660.00 2,793.00
3,161.00 3,319.00 3,485.00 3,659.00 3,842.00 4,034.00
6,504.00 6,829.00 7,171.00 7,530.00 7,907.00 8,302.00
 Nov-17 Dec-17
1,549.00 1,626.00
2,933.00 3,080.00
4,236.00 4,448.00
8,718.00 9,154.00
Presupuesto de Consumo de MP por mes
###
Magdalena Jan-17 Feb-17 Mar-17
Premezcla 12,160.00 12,774.40 13,414.40
Huevo 4,864.00 5,109.76 5,365.76
Margarina 3,040.00 3,193.60 3,353.60
Agua 2,432.00 2,554.88 2,682.88
Polvo para hornear 60.80 63.87 67.07

Gasto de MP magdalena
Premezcla ### Q 7,296.00 Q 7,664.64 Q 8,048.64
Huevo ### Q 2,128.00 Q 2,235.52 Q 2,347.52
Margarina ### Q 1,140.00 Q 1,197.60 Q 1,257.60
Agua ### Q 27.36 Q 28.74 Q 30.18
Polvo para hornear ### Q 15.20 Q 15.97 Q 16.77
Costo Total MP/mes Q 10,606.56 Q 11,142.47 Q 11,700.71

Costo Variable
magdalena Q 11.16 Q 11.16 Q 11.16
Precio Venta Q 37.22 Q 37.22 Q 37.22
Ganamos el 30% Q 26.05 Q 26.05 Q 26.05
Utilidad Bruta 0.7 0.7 0.7

Quesadilla de arroz Jan-17 Feb-17 Mar-17

Premezcla 9,600.00 10,080.00 10,586.67
Huevo 3,360.00 3,528.00 3,705.33
Margarina 2,400.00 2,520.00 2,646.67
Agua 1,152.00 1,209.60 1,270.40
Polvo para hornear 48.00 50.40 52.93

Gasto de MP de
quesadilla de arroz
Premezcla ### Q 10,098.00 Q 10,602.90 Q 11,135.85
Huevo ### Q 210.00 Q 220.50 Q 231.58
Margarina ### Q 900.00 Q 945.00 Q 992.50
Agua ### Q 0.05 Q 0.05 Q 0.06
Polvo para hornear ### Q 0.01 Q 0.01 Q 0.01
Costo Total MP/mes Q 11,208.06 Q 11,768.46 Q 12,360.00

Costo Variable de
quesadilla de arroz Q 6.23 Q 6.23 Q 6.23
Precio Venta Q 20.76 Q 20.76 Q 20.76
Ganamos el 30% Q 14.53 Q 14.53 Q 14.53
Utilidad Bruta 0.7 0.7 0.7
Pan sandwich Jan-17 Feb-17 Mar-17
Agua 22,285.71 23,400.00 24,574.29
Harina dura 44,571.43 46,800.00 49,148.57
Sal 891.43 936.00 982.97
Azucar 4,457.14 4,680.00 4,914.86
Levadura 668.57 702.00 737.23
Leche en polvo 891.43 936.00 982.97
Aceite 1,782.86 1,872.00 1,965.94
Pureslim 742.86 780.00 819.14

Gasto de MP de Pan
sandwich
Agua ### Q 3,482.14 Q 3,656.25 Q 3,839.73
Harina dura ### Q 2,785.71 Q 2,925.00 Q 3,071.79
Sal ### Q 153.21 Q 160.88 Q 168.95
Azucar ### Q 2,785.71 Q 2,925.00 Q 3,071.79
Levadura ### Q 835.71 Q 877.50 Q 921.54
Leche en polvo ### Q 334.29 Q 351.00 Q 368.61
Aceite ### Q 1,894.29 Q 1,989.00 Q 2,088.81
Pureslim ### Q 8.36 Q 8.78 Q 9.22
Costo Total MP/mes Q 12,279.43 Q 12,893.40 Q 13,540.43

Costo Variable de pan

sandwich Q 4.72 Q 4.72 Q 4.72
Precio Venta Q 15.74 Q 15.74 Q 15.74
Ganamos el 30% Q 11.02 Q 11.02 Q 11.02
Utilidad Bruta 0.7 0.7 0.7

Resumen de Materia Prima

Premezcla 21,760.00 22,854.40 24,001.07
Huevo 8,224.00 8,637.76 9,071.09
Margarina 5,440.00 5,713.60 6,000.27
Agua 25,869.71 27,164.48 28,527.57
Polvo para hornear 108.80 114.27 120.01
Harina dura 2,785.71 2,925.00 3,071.79
Sal 153.21 160.88 168.95
Azucar 2,785.71 2,925.00 3,071.79
Levadura 835.71 877.50 921.54
Leche en polvo 334.29 351.00 368.61
Aceite 1,894.29 1,989.00 2,088.81
Pureslim 8.36 8.78 9.22
TOTAL Q 70,199.80 Q 73,721.66 Q 77,420.70
Resumen de Costo de Materia Prima
Premezcla Q 17,394.00 Q 18,267.54 Q 19,184.49
Huevo Q 2,338.00 Q 2,456.02 Q 2,579.10
Margarina Q 2,040.00 Q 2,142.60 Q 2,250.10
Agua Q 3,509.55 Q 3,685.05 Q 3,869.97
Polvo para hornear Q 15.21 Q 15.98 Q 16.78
Harina dura Q 2,785.71 Q 2,925.00 Q 3,071.79
Sal Q 153.21 Q 160.88 Q 168.95
Azucar Q 2,785.71 Q 2,925.00 Q 3,071.79
Levadura Q 835.71 Q 877.50 Q 921.54
Leche en polvo Q 334.29 Q 351.00 Q 368.61
Aceite Q 1,894.29 Q 1,989.00 Q 2,088.81
Pureslim Q 8.36 Q 8.78 Q 9.22
TOTAL Q 21,772.00 Q 22,866.16 Q 24,013.69
 Apr-17 May-17 Jun-17 Jul-17
14,080.00 14,784.00 15,526.40 16,307.20
5,632.00 5,913.60 6,210.56 6,522.88
3,520.00 3,696.00 3,881.60 4,076.80
2,816.00 2,956.80 3,105.28 3,261.44
70.40 73.92 77.63 81.54

Q 8,448.00 Q 8,870.40 Q 9,315.84 Q 9,784.32

Q 2,464.00 Q 2,587.20 Q 2,717.12 Q 2,853.76
Q 1,320.00 Q 1,386.00 Q 1,455.60 Q 1,528.80
Q 31.68 Q 33.26 Q 34.93 Q 36.69
Q 17.60 Q 18.48 Q 19.41 Q 20.38
Q 12,281.28 Q 12,895.34 Q 13,542.90 Q 14,223.96

Q 11.16 Q 11.16 Q 11.16 Q 11.16

Q 37.22 Q 37.22 Q 37.22 Q 37.22
Q 26.05 Q 26.05 Q 26.05 Q 26.05
0.7 0.7 0.7 0.7

Apr-17 May-17 Jun-17 Jul-17

11,114.67 11,669.33 12,250.67 12,864.00
3,890.13 4,084.27 4,287.73 4,502.40
2,778.67 2,917.33 3,062.67 3,216.00
1,333.76 1,400.32 1,470.08 1,543.68
55.57 58.35 61.25 64.32

Q 11,691.24 Q 12,274.68 Q 12,886.17 Q 13,531.32

Q 243.13 Q 255.27 Q 267.98 Q 281.40
Q 1,042.00 Q 1,094.00 Q 1,148.50 Q 1,206.00
Q 0.06 Q 0.06 Q 0.06 Q 0.07
Q 0.01 Q 0.01 Q 0.01 Q 0.01
Q 12,976.44 Q 13,624.02 Q 14,302.73 Q 15,018.80

Q 6.23 Q 6.23 Q 6.23 Q 6.23

Q 20.76 Q 20.76 Q 20.76 Q 20.76
Q 14.53 Q 14.53 Q 14.53 Q 14.53
0.7 0.7 0.7 0.7
 Apr-17 May-17 Jun-17 Jul-17
25,800.00 27,094.29 28,448.57 29,871.43
51,600.00 54,188.57 56,897.14 59,742.86
1,032.00 1,083.77 1,137.94 1,194.86
5,160.00 5,418.86 5,689.71 5,974.29
774.00 812.83 853.46 896.14
1,032.00 1,083.77 1,137.94 1,194.86
2,064.00 2,167.54 2,275.89 2,389.71
860.00 903.14 948.29 995.71

Q 4,031.25 Q 4,233.48 Q 4,445.09 Q 4,667.41

Q 3,225.00 Q 3,386.79 Q 3,556.07 Q 3,733.93
Q 177.38 Q 186.27 Q 195.58 Q 205.37
Q 3,225.00 Q 3,386.79 Q 3,556.07 Q 3,733.93
Q 967.50 Q 1,016.04 Q 1,066.82 Q 1,120.18
Q 387.00 Q 406.41 Q 426.73 Q 448.07
Q 2,193.00 Q 2,303.01 Q 2,418.13 Q 2,539.07
Q 9.68 Q 10.16 Q 10.67 Q 11.20
Q 14,215.80 Q 14,928.95 Q 15,675.16 Q 16,459.16

Q 4.72 Q 4.72 Q 4.72 Q 4.72

Q 15.74 Q 15.74 Q 15.74 Q 15.74
Q 11.02 Q 11.02 Q 11.02 Q 11.02
0.7 0.7 0.7 0.7

25,194.67 26,453.33 27,777.07 29,171.20

9,522.13 9,997.87 10,498.29 11,025.28
6,298.67 6,613.33 6,944.27 7,292.80
29,949.76 31,451.41 33,023.93 34,676.55
125.97 132.27 138.89 145.86
3,225.00 3,386.79 3,556.07 3,733.93
177.38 186.27 195.58 205.37
3,225.00 3,386.79 3,556.07 3,733.93
967.50 1,016.04 1,066.82 1,120.18
387.00 406.41 426.73 448.07
2,193.00 2,303.01 2,418.13 2,539.07
9.68 10.16 10.67 11.20
Q 81,275.75 Q 85,343.68 Q 89,612.52 Q 94,103.43

Q 20,139.24 Q 21,145.08 Q 22,202.01 Q 23,315.64

Q 2,707.13 Q 2,842.47 Q 2,985.10 Q 3,135.16
Q 2,362.00 Q 2,480.00 Q 2,604.10 Q 2,734.80
Q 4,062.99 Q 4,266.81 Q 4,480.09 Q 4,704.17
Q 17.61 Q 18.49 Q 19.42 Q 20.39
Q 3,225.00 Q 3,386.79 Q 3,556.07 Q 3,733.93
Q 177.38 Q 186.27 Q 195.58 Q 205.37
Q 3,225.00 Q 3,386.79 Q 3,556.07 Q 3,733.93
Q 967.50 Q 1,016.04 Q 1,066.82 Q 1,120.18
Q 387.00 Q 406.41 Q 426.73 Q 448.07
Q 2,193.00 Q 2,303.01 Q 2,418.13 Q 2,539.07
Q 9.68 Q 10.16 Q 10.67 Q 11.20
Q 25,208.37 Q 26,467.55 Q 27,791.21 Q 29,185.60
 Aug-17 Sep-17 Oct-17 Nov-17
17,126.40 17,984.00 18,880.00 19,827.20
6,850.56 7,193.60 7,552.00 7,930.88
4,281.60 4,496.00 4,720.00 4,956.80
3,425.28 3,596.80 3,776.00 3,965.44
85.63 89.92 94.40 99.14

Q 10,275.84 Q 10,790.40 Q 11,328.00 Q 11,896.32

Q 2,997.12 Q 3,147.20 Q 3,304.00 Q 3,469.76
Q 1,605.60 Q 1,686.00 Q 1,770.00 Q 1,858.80
Q 38.53 Q 40.46 Q 42.48 Q 44.61
Q 21.41 Q 22.48 Q 23.60 Q 24.78
Q 14,938.50 Q 15,686.54 Q 16,468.08 Q 17,294.28

Q 11.16 Q 11.16 Q 11.16 Q 11.16

Q 37.22 Q 37.22 Q 37.22 Q 37.22
Q 26.05 Q 26.05 Q 26.05 Q 26.05
0.7 0.7 0.7 0.7

Aug-17 Sep-17 Oct-17 Nov-17

13,509.33 14,186.67 14,896.00 15,642.67
4,728.27 4,965.33 5,213.60 5,474.93
3,377.33 3,546.67 3,724.00 3,910.67
1,621.12 1,702.40 1,787.52 1,877.12
67.55 70.93 74.48 78.21

Q 14,210.13 Q 14,922.60 Q 15,668.73 Q 16,454.13

Q 295.52 Q 310.33 Q 325.85 Q 342.18
Q 1,266.50 Q 1,330.00 Q 1,396.50 Q 1,466.50
Q 0.07 Q 0.07 Q 0.08 Q 0.08
Q 0.01 Q 0.01 Q 0.01 Q 0.01
Q 15,772.23 Q 16,563.02 Q 17,391.17 Q 18,262.91

Q 6.23 Q 6.23 Q 6.23 Q 6.23

Q 20.76 Q 20.76 Q 20.76 Q 20.76
Q 14.53 Q 14.53 Q 14.53 Q 14.53
0.7 0.7 0.7 0.7
 Aug-17 Sep-17 Oct-17 Nov-17
31,362.86 32,931.43 34,577.14 36,308.57
62,725.71 65,862.86 69,154.29 72,617.14
1,254.51 1,317.26 1,383.09 1,452.34
6,272.57 6,586.29 6,915.43 7,261.71
940.89 987.94 1,037.31 1,089.26
1,254.51 1,317.26 1,383.09 1,452.34
2,509.03 2,634.51 2,766.17 2,904.69
1,045.43 1,097.71 1,152.57 1,210.29

Q 4,900.45 Q 5,145.54 Q 5,402.68 Q 5,673.21

Q 3,920.36 Q 4,116.43 Q 4,322.14 Q 4,538.57
Q 215.62 Q 226.40 Q 237.72 Q 249.62
Q 3,920.36 Q 4,116.43 Q 4,322.14 Q 4,538.57
Q 1,176.11 Q 1,234.93 Q 1,296.64 Q 1,361.57
Q 470.44 Q 493.97 Q 518.66 Q 544.63
Q 2,665.84 Q 2,799.17 Q 2,939.06 Q 3,086.23
Q 11.76 Q 12.35 Q 12.97 Q 13.62
Q 17,280.93 Q 18,145.22 Q 19,052.01 Q 20,006.02

Q 4.72 Q 4.72 Q 4.72 Q 4.72

Q 15.74 Q 15.74 Q 15.74 Q 15.74
Q 11.02 Q 11.02 Q 11.02 Q 11.02
0.7 0.7 0.7 0.7

30,635.73 32,170.67 33,776.00 35,469.87

11,578.83 12,158.93 12,765.60 13,405.81
7,658.93 8,042.67 8,444.00 8,867.47
36,409.26 38,230.63 40,140.66 42,151.13
153.18 160.85 168.88 177.35
3,920.36 4,116.43 4,322.14 4,538.57
215.62 226.40 237.72 249.62
3,920.36 4,116.43 4,322.14 4,538.57
1,176.11 1,234.93 1,296.64 1,361.57
470.44 493.97 518.66 544.63
2,665.84 2,799.17 2,939.06 3,086.23
11.76 12.35 12.97 13.62
Q 98,816.42 Q 103,763.43 Q 108,944.47 Q 114,404.44

Q 24,485.97 Q 25,713.00 Q 26,996.73 Q 28,350.45

Q 3,292.64 Q 3,457.53 Q 3,629.85 Q 3,811.94
Q 2,872.10 Q 3,016.00 Q 3,166.50 Q 3,325.30
Q 4,939.05 Q 5,186.07 Q 5,445.24 Q 5,717.91
Q 21.42 Q 22.49 Q 23.61 Q 24.80
Q 3,920.36 Q 4,116.43 Q 4,322.14 Q 4,538.57
Q 215.62 Q 226.40 Q 237.72 Q 249.62
Q 3,920.36 Q 4,116.43 Q 4,322.14 Q 4,538.57
Q 1,176.11 Q 1,234.93 Q 1,296.64 Q 1,361.57
Q 470.44 Q 493.97 Q 518.66 Q 544.63
Q 2,665.84 Q 2,799.17 Q 2,939.06 Q 3,086.23
Q 11.76 Q 12.35 Q 12.97 Q 13.62
Q 30,650.71 Q 32,186.53 Q 33,793.08 Q 35,487.69
 Q25,000.00
Dec-17
20,812.80
8,325.12
5,203.20
4,162.56
104.06
Q20,000.00

Q 12,487.68 Q 0.60
Q 3,642.24 Q 0.44
Q 1,951.20 Q 0.38 Q15,000.00
Q 46.83 Q 0.01
Q 26.02 Q 0.25
Q 18,153.96

Q 11.16 Q10,000.00
Q 37.22
Q 26.05
0.7

Dec-17 Q5,000.00
16,426.67
5,749.33
4,106.67
1,971.20
82.13
Q-
1 2 3 4 5 6 7

Q 17,278.80 33.66 Magdalena Quesadilla de arroz P

Q 359.33 4.9
Q 1,540.00 3
Q 0.09 0.04
Q 0.01 0.04
Q 19,178.23

Q 6.23
Q 20.76
Q 14.53
0.7
 Dec-17
38,125.71
76,251.43
1,525.03
7,625.14
1,143.77
1,525.03
3,050.06
1,270.86
Gasto de Mater

Q 5,957.14 37.5
Q 4,765.71 0.3
Q 262.11 4.13
Q 4,765.71 2.2
45000
Q 1,429.71 6
Q 571.89 3.6
40000
Q 3,240.69 4.08
Q 14.30 1.35
Q 21,007.27 35000

30000
Q 4.72
Q 15.74 25000
Q 11.02
0.7 20000

15000

37,239.47 10000
14,074.45
9,309.87 5000
44,259.47
186.20 0
4,765.71
262.11
4,765.71
1,429.71
571.89 Costo de Mate
3,240.69
14.30
Q 120,119.58

Q 29,766.48 Q30,000.00

Q25,000.00
 Q30,000.00
Q 4,001.57
Q 3,491.20 Q25,000.00
Q 6,004.06
Q 26.03
Q 4,765.71 Q20,000.00
Q 262.11
Q 4,765.71
Q 1,429.71 Q15,000.00
Q 571.89
Q 3,240.69
Q10,000.00
Q 14.30
Q 37,259.25
Q5,000.00

Q0.00
 ANÁLISIS

De acuerdo a los datos presentados, el pa

costo variable más alto, esto como result
utilizada para su elaboración, con un cost
diciembre de más de Q. 20,000 quetzales, t
que la producción fue aumentando en un 5%

5 6 7 8 9 10 11 12

sadilla de arroz Pan sándwich

Gasto de Materia Prima

Premezcla
Huevo
Margarina
Agua
Polvo para hornear
Harina dura
Sal
Azucar
Levadura
Leche en polvo
Aceite
Pureslim

Costo de Materia Prima

Premezcla
Huevo
Margarina
Agua
Premezcla
Huevo
Margarina
Agua
Polvo para hornear
Harina dura
Sal
Azucar
Levadura
Leche en polvo
Aceite
Pureslim
 ANÁLISIS

a los datos presentados, el pan sándwich representa el

e más alto, esto como resultado de la materia prima
a su elaboración, con un costo variable en el mes de
más de Q. 20,000 quetzales, tomando en consideración
ción fue aumentando en un 5% cada mes.
PRESUPUESTO DE INGRESOS
Producto Jan-17 Feb-17 Mar-17
Magdalena Q 35,355.20 Q 37,141.57 Q 39,002.37
Quesadilla de arroz Q 37,360.19 Q 39,228.20 Q 41,199.99
Pan sandwich Q 40,931.43 Q 42,978.00 Q 45,134.77
TOTAL Q 113,646.82 Q 119,347.77 Q 125,337.13

PRESUPESTO ER Jan-17 Feb-17 Mar-17

Ingresos Q 113,646.82 Q 119,347.77 Q 125,337.13
Costo Variable Q 21,772.00 Q 22,866.16 Q 24,013.69
Utilidad Bruta Q 91,874.82 Q 96,481.61 Q 101,323.44
Margen de Utilidad 81% 81% 81%

GASTOS DE FABRICACION Q 34,950.00 Q 35,525.00 Q 36,128.75

Gastos de Administración y Ventas Q 51,250.00 Q 51,294.40 Q 51,385.42
Utilidad en Operación antes de Impuesto Q 5,674.82 Q 9,662.21 Q 13,809.27
ISR (25) Q 1,418.71 Q 2,415.55 Q 3,452.32
Utilidad Neta Q 4,256.12 Q 7,246.66 Q 10,356.95
 Apr-17 May-17 Jun-17 Jul-17 Aug-17
Q 40,937.60 Q 42,984.48 Q 45,143.01 Q 47,413.18 Q 49,795.01
Q 43,254.80 Q 45,413.39 Q 47,675.76 Q 50,062.66 Q 52,574.09
Q 47,386.00 Q 49,763.17 Q 52,250.54 Q 54,863.86 Q 57,603.11
Q 131,578.40 Q 138,161.04 Q 145,069.31 Q 152,339.70 Q 159,972.22

Apr-17 May-17 Jun-17 Jul-17 Aug-17

Q 131,578.40 Q 138,161.04 Q 145,069.31 Q 152,339.70 Q 159,972.22
Q 25,208.37 Q 26,467.55 Q 27,791.21 Q 29,185.60 Q 30,650.71
Q 106,370.03 Q 111,693.49 Q 117,278.09 Q 123,154.10 Q 129,321.51
81% 81% 81% 81% 81%

Q 36,762.69 Q 37,428.32 Q 38,127.24 Q 38,861.10 Q 39,631.65

Q 51,420.75 Q 51,456.61 Q 51,468.75 Q 51,480.94 Q 51,493.19
Q 18,186.59 Q 22,808.56 Q 27,682.11 Q 32,812.06 Q 38,196.66
Q 4,546.65 Q 5,702.14 Q 6,920.53 Q 8,203.02 Q 9,549.17
Q 13,639.94 Q 17,106.42 Q 20,761.58 Q 24,609.05 Q 28,647.50
 Sep-17 Oct-17 Nov-17 Dec-17 TOTALES
Q 52,288.48 Q 54,893.60 Q 57,647.58 Q 60,513.22 Q 563,115.30
Q 55,210.06 Q 57,970.57 Q 60,876.36 Q 63,927.44 Q 594,753.52
Q 60,484.06 Q 63,506.69 Q 66,686.74 Q 70,024.23 Q 651,612.60
Q 167,982.60 Q 176,370.85 Q 185,210.69 Q 194,464.89 Q 1,809,481.41

Sep-17 Oct-17 Nov-17 Dec-17

Q 167,982.60 Q 176,370.85 Q 185,210.69 Q 194,464.89
Q 32,186.53 Q 33,793.08 Q 35,487.69 Q 37,259.25
Q 135,796.07 Q 142,577.77 Q 149,722.99 Q 157,205.63
81% 81% 81% 81%

Q 40,440.74 Q 41,290.27 Q 42,182.29 Q 44,259.13

Q 51,505.51 Q 51,517.89 Q 51,530.33 Q 51,542.83
Q 43,849.82 Q 49,769.61 Q 56,010.38 Q 61,403.68
Q 10,962.45 Q 12,442.40 Q 14,002.59 Q 15,350.92
Q 32,887.36 Q 37,327.21 Q 42,007.78 Q 46,052.76
 Productividad
Magdalena
Quesadilla de arroz
Presupuesto de Horas Hombre Pan sandwich
Producto Jan-17 Feb-17 Mar-17 Apr-17
Magdalena 95.00 99.80 104.80 110.00
Quesadilla de arroz 128.57 135.00 141.79 148.86
Pan sandwich 216.67 227.50 238.92 250.83

Costo mano de obra directa

Producto Jan-17 Feb-17 Mar-17 Apr-17
Magdalena Q 1,388.46 Q 1,458.62 Q 1,531.69 Q 1,607.69
Quesadilla de arroz Q 1,879.12 Q 1,973.08 Q 2,072.25 Q 2,175.60
Pan sandwich Q 3,166.67 Q 3,325.00 Q 3,491.86 Q 3,666.03

Cuanto Personal requiero x mes

Producto Jan-17 Feb-17 Mar-17 Apr-17
Magdalena - - 1 1
Quesadilla de arroz 1 1 1 1
Pan sandwich 1 1 1 1
Totales 2 2 3 3
 10 unidad x hora
14 unidades x hora
12 unidades x hora
May-17 Jun-17 Jul-17 Aug-17 Sep-17 Oct-17
115.50 121.30 127.40 133.80 140.50 147.50
156.29 164.07 172.29 180.93 190.00 199.50
263.42 276.58 290.42 304.92 320.17 336.17

May-17 Jun-17 Jul-17 Aug-17 Sep-17 Oct-17

Q 1,688.08 Q 1,772.85 Q 1,862.00 Q 1,955.54 Q 2,053.46 Q 2,155.77
Q 2,284.18 Q 2,397.97 Q 2,518.02 Q 2,644.34 Q 2,776.92 Q 2,915.77
Q 3,849.94 Q 4,042.37 Q 4,244.55 Q 4,456.47 Q 4,679.36 Q 4,913.21

May-17 Jun-17 Jul-17 Aug-17 Sep-17 Oct-17

1 1 1 1 1 1
1 1 1 1 1 1
1 1 1 1 2 2
3 3 3 3 4 4
 A 208 hh x mes 26 dias x 8 hrs diarias
B ### 208 Horas fabrica
C 0.49
Nov-17 Dec-17 Total Anual
154.90 162.60 1,513.10
209.50 220.00 2,046.79
353.00 370.67 3,449.25
7,009.14

Nov-17 Dec-17 Total Anual

Q 2,263.92 Q 2,376.46 Q 22,114.54
Q 3,061.92 Q 3,215.38 Q 29,914.56
Q 5,159.23 Q 5,417.44 Q 50,412.12
Q 102,441.21

Nov-17 Dec-17
1 1
1 1
2 2
4 4
 Q3,040.00 Salario
oras fabrica
Gastos de Fabricación administración ventas y PANADERIA SAN ANTONIO
Gastos Generales

Gastos de Fabricación Jan-17 Feb-17

Sueldos 16,450.00 16,450.00
Servicios Generales (AGUA, TREN DE ASEO) 1,500.00 1,575.00
Teléfono 750.00 750.00
Mantenimiento Maquinaria y Equipo 2,000.00 2,000.00
Material de empaque 3,000.00 3,150.00
Seguros 3,500.00 3,500.00
utencilios de cocina 750.00 750.00
gas propano 7,000.00 7,350.00
Total Gastos de Fabricación 34,950.00 35,525.00

Gastos de Administración y Ventas Jan-17 Feb-17

Sueldos Administrativos 26,250.00 26,250.00
Sueldo Ventas 21,280.00 21,280.00
Publicidad 1,500.00 1,500.00
Energía Eléctrica 2,220.00 2,264.40
Total Gastos de Administración y Ventas 51,250.00 51,294.40
A SAN ANTONIO

Mar-17 Apr-17 May-17 Jun-17 Jul-17

16,450.00 16,450.00 16,450.00 16,450.00 16,450.00
1,653.75 1,736.44 1,823.26 1,914.42 2,010.14
750.00 750.00 750.00 750.00 750.00
2,000.00 2,000.00 2,000.00 2,000.00 2,000.00
3,307.50 3,472.88 3,646.52 3,828.84 4,020.29
3,500.00 3,500.00 3,500.00 3,500.00 3,500.00
750.00 750.00 750.00 750.00 750.00
7,717.50 8,103.38 8,508.54 8,933.97 9,380.67
36,128.75 36,762.69 37,428.32 38,127.24 38,861.10

Mar-17 Apr-17 May-17 Jun-17 Jul-17

26,250.00 26,250.00 26,250.00 26,250.00 26,250.00
21,280.00 21,280.00 21,280.00 21,280.00 21,280.00
1,500.00 1,500.00 1,500.00 1,500.00 1,500.00
2,355.42 2,390.75 2,426.61 2,438.75 2,450.94
51,385.42 51,420.75 51,456.61 51,468.75 51,480.94
 Aug-17 Sep-17 Oct-17 Nov-17 Dec-17
16,450.00 16,450.00 16,450.00 16,450.00 16,450.00
2,110.65 2,216.18 2,326.99 2,443.34 2,565.51
750.00 750.00 750.00 750.00 750.00
2,000.00 2,000.00 2,000.00 2,000.00 2,000.00
4,221.30 4,432.37 4,653.98 4,886.68 5,131.02
3,500.00 3,500.00 3,500.00 3,500.00 3,500.00
750.00 750.00 750.00 750.00 750.00
9,849.70 10,342.19 10,859.30 11,402.26 13,112.60
39,631.65 40,440.74 41,290.27 42,182.29 44,259.13

Aug-17 Sep-17 Oct-17 Nov-17 Dec-17

26,250.00 26,250.00 26,250.00 26,250.00 26,250.00
21,280.00 21,280.00 21,280.00 21,280.00 21,280.00
1,500.00 1,500.00 1,500.00 1,500.00 1,500.00
2,463.19 2,475.51 2,487.89 2,500.33 2,512.83
51,493.19 51,505.51 51,517.89 51,530.33 51,542.83
5.00 16,450.00
3040

2.00 8,250.00
3 10120 216.85714
 Producto Jan-17 Feb-17 Mar-17
Magdalena 350.00 355.00 369.00
Quesadilla de arroz 150.00 155.00 174.00
Pan sandwich 500.00 510.00 518.00
TOTAL Q 1,000.00 Q 1,020.00 Q 1,061.00

Costo estimado de Kwh por mes 2.22 2.22 2.22

COSTO TOTAL ENERGIA ELECTRICA

Producto Jan-17 Feb-17 Mar-17
Magdalena Q 777.00 Q 788.10 Q 819.18
Quesadilla de arroz Q 333.00 Q 344.10 Q 386.28
Pan sandwich Q 1,110.00 Q 1,132.20 Q 1,149.96
TOTAL Q 2,220.00 Q 2,264.40 Q 2,355.42
 Apr-17 May-17 Jun-17 Jul-17 Aug-17 Sep-17 Oct-17
374.54 380.15 382.05 383.96 385.88 387.81 389.75
176.61 179.26 180.16 181.06 181.96 182.87 183.79
525.77 533.66 536.32 539.01 541.70 544.41 547.13
Q 1,076.92 Q 1,093.07 Q 1,098.53 Q 1,104.03 Q 1,109.55 Q 1,115.09 Q 1,120.67

2.22 2.22 2.22 2.22 2.22 2.22 2.22

Apr-17 May-17 Jun-17 Jul-17 Aug-17 Sep-17 Oct-17

Q 831.47 Q 843.94 Q 848.16 Q 852.40 Q 856.66 Q 860.95 Q 865.25
Q 392.07 Q 397.96 Q 399.95 Q 401.94 Q 403.95 Q 405.97 Q 408.00
Q 1,167.21 Q 1,184.72 Q 1,190.64 Q 1,196.59 Q 1,202.58 Q 1,208.59 Q 1,214.63
Q 2,390.75 Q 2,426.61 Q 2,438.75 Q 2,450.94 Q 2,463.19 Q 2,475.51 Q 2,487.89
 Nov-17 Dec-17
391.70 393.66
184.70 185.63
549.87 552.62
Q 1,126.27 Q 1,131.90

2.22 2.22

Nov-17 Dec-17
Q 869.58 Q 873.92
Q 410.04 Q 412.09
Q 1,220.71 Q 1,226.81
Q 2,500.33 Q 2,512.83