VENTAS DE HELADOS

Tipo % de ventas Precio

Por mayor 60% 12,000
Por kilo en mostrador 25% 16,000
Vasitos/Cucuruchos 15% 25,000

COSTOS
Costos de Producción Gs. Cantidad
Crema/kilo 7,500
Por mayor/balde 5,500 10
Isopor 1kilo 900 1
Cucuruchos/Vasos 5xkilo 2,500
Cobertura 5/100kilos 125,000 100
Costo/descartable 200 1,000

RRHH
Salario mínimo vigente 2,112,562
Produccion 4

Atención al cliente 3

Cajero+25% 1 125%
Vendedor 1
Chofer 1
Encargado de local 2sal 1 2
Chofer a contratar 1
Reparto a contratar 1
Ips 16.5%
Aguinaldo
Bonif 5hijos 5 5%
Remuneracion adicional
Comision vendedor 350
Fallo de caja 400,000
Horas extras menos
vendedor 25%

MARKETING
Afiches trimestral 2,500,000
Publicidad 1,500,000

VENTAS
Ene Feb mar
Días 31 28 31
kilo/día 660 640 590
kilo mensual 20,460 17,920 18,290

HELADERIA SABORES FRIOS SRL

 HELADERIA SABORES FRIOS SRL

ENERO FEBRERO MARZO

INGRESOS 325,877,000 350,605,199 407,684,508
SALDO MES ANTERIOR 20,000,000 82,701,199 134,249,008
VENTAS 305,877,000 267,904,000 273,435,500
Por mayor 147,312,000 129,024,000 131,688,000
Por kilo en mostrador 81,840,000 71,680,000 73,160,000
Vasitos/Cucuruchos 76,725,000 67,200,000 68,587,500

COSTOS 185,776,800 162,713,600 166,073,200

Elaboración 153,450,000 134,400,000 137,175,000
Balde 6,751,800 5,913,600 6,035,700
Isopor 4,603,500 4,032,000 4,115,250
C/V 7,672,500 6,720,000 6,858,750
Cobertura 10,230,000 8,960,000 9,145,000
Descartables 3,069,000 2,688,000 2,743,500

RRHH 36,517,065 35,983,665 30,119,785

Salarios 25,878,885 25,878,885 25,878,885
Produccion 8,450,248 8,450,248 8,450,248
Atención al cliente 6,337,686 6,337,686 6,337,686
Cajero+25% 2,640,703 2,640,703 2,640,703
Vendedor 2,112,562 2,112,562 2,112,562
Chofer 2,112,562 2,112,562 2,112,562
Encargado de local 2sal 4,225,124 4,225,124 4,225,124
Chofer a contratar - - -
Reparto a contratar - - -
REMUNERACION ADIC 10,638,181 10,104,781 4,240,900
Comision vendedor 4,296,600 3,763,200 3,840,900
Fallo de caja 400,000 400,000 400,000
Horas extras menos vendedor 5,941,581 5,941,581 -

CARGAS SOCIALES 6,487,456 6,399,445 5,431,905

IPS 5,959,316 5,871,305 4,903,764
Bonificación 528,141 528,141 528,141
Aguinaldo - - -

MARKETING 4,000,000 1,500,000 1,500,000

Afiches trimestral 2,500,000 - -
Publicidad 1,500,000 1,500,000 1,500,000

CUOTAS POR PAGAR 1,700,000 1,700,000 1,700,000

Camioneta 1,700,000 1,700,000 1,700,000
Camioneta 2 - - -

RODADOS 2,379,480 2,379,480 2,729,480

Recorrido/combustible 2,079,480 2,079,480 2,079,480
Mantenimiento 5000km - - 350,000
Mantenimiento 10000km - - -
Cubiertas - - -
 Repa. Imprevistas 300,000 300,000 300,000

SERVICIOS BASICOS 5,115,000 4,480,000 4,572,500

Ande 3,580,500 3,136,000 3,200,750
Essap 613,800 537,600 548,700
Teléfono 920,700 806,400 823,050

REFACCIONES 1,200,000 1,200,000 1,200,000

Pintura - - -
Mantenimiento 1,200,000 1,200,000 1,200,000

SALDO 82,701,199 134,249,008 194,357,639

OS CUOTAS POR PAGAR
Concepto cuota Entrega
Camioneta 1,700,000
Camioneta 2 2,200,000 20,000,000 octubre

RODADOS
Recorrido pro 80 km por día 29,200
Consumo pro 15 litros
kg Carga 100 km
kg Nafta esp. 5,590
N° de Vehícul 2
kg

MANTENIMIENTO DE RODADO
Manten. 1 5,000 km 350,000
8,450,248 Manten. 2 10,000 km 600,000

6,337,686 Cubiertas c/u 40,000 km 350,000

2,640,703 Reparaciones 300,000

2,112,562
2,112,562 REFACCIONES/MANTENIMIENTO
4,225,124 Pintura del loc 10,000,000 septiembre
2,112,562 Previsión por 1,200,000 mensual
2,112,562
SERVICIOS BASICOS
ANDE 175 ₲ X KILO
ESSAP 30 ₲ X KILO
nal TELEF 45 ₲ X KILO
4,296,600

SALDO INICIAL DE CAJA 20,000,000

VENTAS PROYECTADAS
Abr May Jun Jul Ago Sep
30 31 30 31 31 30
550 510 430 380 350 520
16,500 15,810 12,900 11,780 10,850 15,600

2019
 ABRIL MAYO JUNIO JULIO AGOSTO SEPTIEMBRE
441,032,639 480,553,893 485,077,155 501,318,649 511,530,252 606,208,778
194,357,639 244,194,393 292,222,155 325,207,649 349,322,752 372,988,778
246,675,000 236,359,500 192,855,000 176,111,000 162,207,500 233,220,000
118,800,000 113,832,000 92,880,000 84,816,000 78,120,000 112,320,000
66,000,000 63,240,000 51,600,000 47,120,000 43,400,000 62,400,000
61,875,000 59,287,500 48,375,000 44,175,000 40,687,500 58,500,000

149,820,000 143,554,800 117,132,000 106,962,400 98,518,000 141,648,000

123,750,000 118,575,000 96,750,000 88,350,000 81,375,000 117,000,000
5,445,000 5,217,300 4,257,000 3,887,400 3,580,500 5,148,000
3,712,500 3,557,250 2,902,500 2,650,500 2,441,250 3,510,000
6,187,500 5,928,750 4,837,500 4,417,500 4,068,750 5,850,000
8,250,000 7,905,000 6,450,000 5,890,000 5,425,000 7,800,000
2,475,000 2,371,500 1,935,000 1,767,000 1,627,500 2,340,000

29,743,885 29,598,985 28,987,885 28,752,685 28,557,385 29,554,885

25,878,885 25,878,885 25,878,885 25,878,885 25,878,885 25,878,885
8,450,248 8,450,248 8,450,248 8,450,248 8,450,248 8,450,248
6,337,686 6,337,686 6,337,686 6,337,686 6,337,686 6,337,686
2,640,703 2,640,703 2,640,703 2,640,703 2,640,703 2,640,703
2,112,562 2,112,562 2,112,562 2,112,562 2,112,562 2,112,562
2,112,562 2,112,562 2,112,562 2,112,562 2,112,562 2,112,562
4,225,124 4,225,124 4,225,124 4,225,124 4,225,124 4,225,124
- - - - - -
- - - - - -
3,865,000 3,720,100 3,109,000 2,873,800 2,678,500 3,676,000
3,465,000 3,320,100 2,709,000 2,473,800 2,278,500 3,276,000
400,000 400,000 400,000 400,000 400,000 400,000
- - - - - -

5,369,881 5,345,973 5,245,141 5,206,333 5,174,109 5,338,696

4,841,741 4,817,832 4,717,001 4,678,193 4,645,968 4,810,556
528,141 528,141 528,141 528,141 528,141 528,141
- - - - - -

2,500,000 0 0 2,500,000 0 0
2,500,000 - - 2,500,000 - -
- - - - - -

1,700,000 1,700,000 1,700,000 1,700,000 0 0

1,700,000 1,700,000 1,700,000 1,700,000 - -
- - - - - -

2,379,480 2,979,480 2,379,480 2,729,480 2,379,480 4,379,480

2,079,480 2,079,480 2,079,480 2,079,480 2,079,480 2,079,480
- - - 350,000 - -
- 600,000 - - - 600,000
- - - - - 1,400,000
 300,000 300,000 300,000 300,000 300,000 300,000

4,125,000 3,952,500 3,225,000 2,945,000 2,712,500 3,900,000

2,887,500 2,766,750 2,257,500 2,061,500 1,898,750 2,730,000
495,000 474,300 387,000 353,400 325,500 468,000
742,500 711,450 580,500 530,100 488,250 702,000

1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 11,200,000

- - - - - 10,000,000
1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000

244,194,393 292,222,155 325,207,649 349,322,752 372,988,778 410,187,717

 km al año

ADO días meses veces

63 2 6
125 4 3

1,400,000 250 8

Oct Nov Dic

31 30 31
600 720 850
18,600 21,600 26,350

FLUJO DE CAJA PROYECTADO

OCTUBRE NOVIEMBRE DICIEMBRE TOTALES
688,257,717 769,510,437 904,849,198 3,690,692,871
410,187,717 446,590,437 510,916,698 601,125,871 saldo a trasladar
278,070,000 322,920,000 393,932,500 3,089,567,000
133,920,000 155,520,000 189,720,000 1,487,952,000
74,400,000 86,400,000 105,400,000 826,640,000
69,750,000 81,000,000 98,812,500 774,975,000

168,888,000 196,128,000 239,258,000 1,876,472,800

139,500,000 162,000,000 197,625,000 1,549,950,000
6,138,000 7,128,000 8,695,500 68,197,800
4,185,000 4,860,000 5,928,750 46,498,500
6,975,000 8,100,000 9,881,250 77,497,500
9,300,000 10,800,000 13,175,000 103,330,000
2,790,000 3,240,000 3,952,500 30,999,000

34,410,009 42,037,870 43,035,370 397,299,471

30,104,009 30,104,009 30,104,009 323,221,986
8,450,248 8,450,248 8,450,248 101,402,976
6,337,686 6,337,686 6,337,686 76,052,232
2,640,703 2,640,703 2,640,703 31,688,430
2,112,562 2,112,562 2,112,562 25,350,744
2,112,562 2,112,562 2,112,562 25,350,744
4,225,124 4,225,124 4,225,124 50,701,488
2,112,562 2,112,562 2,112,562 6,337,686
2,112,562 2,112,562 2,112,562 6,337,686
4,306,000 11,933,862 12,931,362 74,077,485
3,906,000 4,536,000 5,533,500 43,398,600
400,000 400,000 400,000 4,800,000
- 6,997,862 6,997,862 25,878,885
0
6,139,792 7,398,389 7,562,977 71,100,099
5,611,651 6,870,249 7,034,836 64,762,413
528,141 528,141 528,141 6,337,686
- - 32,708,289 32,708,289 32,708,289

4,000,000 1,500,000 1,500,000 19,000,000

2,500,000 - - 10,000,000
1,500,000 1,500,000 1,500,000 9,000,000

20,000,000 2,200,000 2,200,000 36,300,000

- - - 11,900,000
20,000,000 2,200,000 2,200,000 24,400,000

2,379,480 2,729,480 2,379,480 32,203,760

2,079,480 2,079,480 2,079,480 24,953,760
- 350,000 - 1,050,000
- - - 1,200,000
- - - 1,400,000
 300,000 300,000 300,000 3,600,000

4,650,000 5,400,000 6,587,500 51,665,000

3,255,000 3,780,000 4,611,250 36,165,500
558,000 648,000 790,500 6,199,800
837,000 972,000 1,185,750 9,299,700

1,200,000 1,200,000 1,200,000 24,400,000

- - - 10,000,000
1,200,000 1,200,000 1,200,000 14,400,000

446,590,437 510,916,698 601,125,871