DEDICATION

With immense love for God

Who is present in
Every moment of our
Lives And gives us strength
Necessary to continue
Fighting every day and getting out
Forward, conquering everything
Obstacle that arises.

With much love to our

Mothers, For all that you give us And
for constantly encouraging us and
stimulating our professional
improvement.
 INTRODUCTION

The project of our fast food center “La casita del Sabor” is designed with the purpose of
introducing the product (fast food) in the city of Nuevo Chimbote, specifically in UPPIS
San Luis II stage, this being a site of great opportunity to start a business, since it is an
area that is just being formed, we being one of the first to innovate the area with this
business.

Furthermore, it is proposed that the service to be offered will be an innovative and total
quality service in terms of the marketing of direct consumer products such as drinks
and food, with the main objective of the project being the constant search to achieve
good customer service and at the same time a product of excellent quality.

As an option to enter the market of the San Luis – Nuevo Chimbote area, the project
aims to offer our services at a fair price, maintaining a policy of cost leadership and
differentiation, this will be the basis for obtaining greater acceptance in the market.
 MISSION

Our main mission is to satisfy our customers.

The company has a mission which is to quickly serve a limited menu of quality hot and
appetizing food in a restaurant that is clean and pleasant for a reasonable price.

In addition to our great taste and quality, fast and accurate service, good price, the best
customer service, convenient locations and a target market coverage that we have set
for ourselves.

All this to offer the best standards of service quality, through highly qualified and helpful
staff, fulfilling a social function, attached to ethical and moral principles.
 VISION

Our vision for the company in 5 or 10 years is to be the leading company, dominating
the restaurant industry throughout the Chimbote district and at a national level,
ensuring that customers are 100% satisfied every day when they visit our restaurant
with safe, quality food so that they can return again. and that the customer places his
trust in the restaurant every time he comes.

We also seek to be recognized by employees, customers, competitors, suppliers,

investors and the general public. Contribute socially and economically to the country,
generating employment for more Peruvians.

Overall, our vision is to build a great family of men and women who work to serve the
customer, offering better quality food, quickly in a clean and safe environment with
kindness and friendship.
 CHAPTER I:

GENERAL
PROJECT
INFORMATION
1. GENERAL PROJECT INFORMATION

1.1 COMPANY NAME: Fast food “La casita del Sabor”

1.2 NATURE: Fast food service

1.3 CIIU CODE: 5520

1.4 LOCATION:

 Department: Ancash
 Province: Santa
 District: New Chimbote
 Location: UPISS San Luis II stage f-7

1.5 PRESENTATION OF THE PROMOTERS

 . Bustamante Ramirez Yurubi (Accounting Student)

 . Katia Villalobos (Accounting Student)
 . Calderon Arana Priscilla (Accounting Student)
 . Monsoon Briceño Paholy (Accounting Student)

1.6 CONCEPT OF THE PROBLEM OR BUSINESS OPPORTUNITY

Fast food centers offer food consumed by people of any age, they are not difficult to
prepare, they are practical dishes when you do not have much time to eat and little
money, they do not require a very large space and they can offer various services: eat
there, take away and home delivery.

We consider it a business opportunity to incorporate a fast food center in the San Luis
sector, which includes the AA.HH. Los Cedros, Villa Magisterial I and II, Vista Alegre,
Víctor Raúl and San Luis I and II stage; since there is not much competition in this
area, we will also try to give personalized attention to customers, we will offer good
preparation, and a fast food center will be successful, since it offers a product that
satisfies the tastes and food culture of consumers.

1.7 PROJECT OBJECTIVES

2. Offer an appetizing menu with high principles of quality, service and cleanliness, value
and speed.
3. Dominate the global food service industry through customer satisfaction.
4. To be recognized by employees, customers, competitors, suppliers and the general
public.
5. Provide excellent service: fast, friendly and taking into account the demands of
customers.
6. Generate good profitability through our service.
 CHAPTER II:
MARKET STUDY
1. DEMAND ANALYSIS

1.1PRODUCT DEFINITION

Fast food is a style of eating in which food is prepared and

served for quick consumption on-site, and can be eaten
without the use of cutlery; allowing you to offer dishes that
can be eaten by people of any age. They are not difficult to
prepare, are practical dishes when you don't have much
time to eat and little money, and don't require a very large
space, a characteristic that allows for different types of
service: on-site consumption, pick-up on-site, and
consumption on the street or home delivery.

People have moved from home-cooked meals to quicker,

more informal ones, for various reasons such as work
schedules, distances between work and home, adopting
new tastes and values, and integrating them into their
eating habits.

The market we direct our service to is made up first of all of young adults because they are the
ones who go out to dinner the most, they like pizza, hamburgers, Asian food, sandwiches
among others and secondly of families to attract this market we will offer a pleasant atmosphere
for families, where children can feel comfortable and eat what they like, at the same time that
parents can calmly taste food of their liking.

We will have a wide, quality menu, moderate prices and we will provide an excellent service that
is fast, friendly and always taking into account the demands of the clientele.

Our menu will consist of pizzas, hamburgers and fried foods (salchipollo, salchipapa) anticucho.

1.1.1 Characteristics

PIZZA:

HAWAIIAN: This pizza is characterized by containing pineapple, Swiss cheese and ham. We
will offer this pizza in personal slices at a temperature to the customer's liking, accompanied by
condiments such as oregano, chili and ground pepper.

AMERICAN: Unlike Hawaiian pizza, this one does not contain pineapple but more Swiss
cheese is added. We will also offer it in personal slices at a temperature to the customer's liking,
accompanied by their respective condiments.
HAMBURGER:

CHICKEN: A special bun filled with shredded chicken is served with string potatoes or
French fries, with cabbage or lettuce salad and the respective creams to the customer's taste.

MEAT: served with special bread filled with pressed meat with thread potatoes or French fries,
tomato slices, lettuce and the respective creams to the customer's taste.

SALCHIPOLLO: one eighth of fried chicken is served accompanied by a portion of French

fries, cabbage salad and the respective creams to the customer's taste.

ANTICUCHO: three pieces of grilled heart are served accompanied by a slice of sweet potato
and the respective creams to the customer's taste.

It is possible to request additional portions of salad, creams, sweet potato respectively for each
product.

As for our establishment, where we will put our fast food center, it will be a cozy, clean, familiar
and pleasant environment that will be to the liking of our clients. We will provide personalized
attention.

1.1.2 Ingredients

Pizza:

Flour
Egg
Milk
Oil
Salt
Yeast
Tomato paste
Oregano
Cinnamon – clove
Swiss cheese
Ham
Pineapple
Sugar

Hamburger

ground beef for hamburger

shredded chicken
hamburger bun
lettuce
cabbage
lemon
oil
dad
Potatoes in threads
tomato

Salchipollo

Chicken
Potatoes
Cabbage
Lemon
Oil
Salt

Anticucho

Beef heart
Oil
Sticks for anticucho
Ground yellow chili
Ground panca chili
Ground garlic
Salt, pepper and cumin.
Vinegar
Ajino motorcycle
Sweet potato

Mayonnaise

Eggs
Oil
Lemon

Special Rocoto

Rocoto
Cookie
Salt
Huacatay
1.1.2 Packing:

Fast food (pizza, salchipollo, hamburger, anticucho) that you buy to take away will be placed in
techno packaging (disposable plates) and a bag with the respective name of the company.
“Casita del Sabor” fast food center.

Strategy:

Differentiation Strategy:

Through strategies we try to develop sustainable competitive advantages in products, markets,

resources or capabilities, which are perceived as such by potential customers and which allow
us to achieve the planned objectives.
Knowing what the customer wants is not very useful when there are several companies willing
to satisfy their wishes, so our competitive advantage must be clearly differentiated from the
competitors in our sector.
Within this we propose to have a good marketing plan and to do so it is necessary to
understand how the value of a product or service is built in the mind of a potential client. We
must always be investigating what the customer thinks and needs, and how our competition
acts or intends to act in response to this desire.
We must attack where the market is.
We do not seek to compete, but to be different, otherwise the client will only be guided by price.
We will create a total business system that integrates all the activities and qualities of a product,
i.e. quality, good taste, reasonable price and fast and personalized service.
Another of our characteristics will be to fulfill and extend our promotions and discounts.
If we have a good differentiation strategy we should not fear competition.

Complementary products:

Our complementary products will be soft drinks: family size, medium size and individual size,
soft drinks, garlic bread, salads and creams that will accompany our different types of fast food.

1.2 MARKETING
To market this product, we will first select all the ingredients. Once selected, we will proceed to
prepare the pizza, sausage, hamburger, anticucho, as well as the salads, garlic bread, and
creams, and then cook them, and finally offer our product to our customers directly and
indirectly.

1.3 MARKET AREA

The market is located in San Luis, in the sector called San Luis I stage, which includes the
AA.HH. Los Cedros, Vista Alegre, Villa Magisterial I and II stage, Victor Raul and San Luis I and
II stage.

1.4 STUDY OF DEMAND

The demand is comprised of the population of the sector called San Luis.

1.4.1 Population
HUMAN SETTLEMENT N° OF HOUSING POPULATION

Saint Louis I stage 463 2315

Upiss Saint Louis II stage 451 2255
Cheerful view 399 1995
The cedars 334 1670
Magisterial village 350 1750
Victor Raul 37 185
TOTAL 2234 10170
 GRADES:
 Information obtained was collected from the municipality of Nuevo Chimbote.
 The data from the settlements Los Cedros, Vista Alegre, Villa Magisterial I and II
stage, Víctor Raúl and San Luís I and II stage, are referential, taking into account 5
people per dwelling (family).

1.4.2 Demographic Segmentation

AGES NUMBER OF PEOPLE PERCENTAGE

0 years to 9 years 604 5.94
10 years to 64 years 9533 93.74
65 years or more 33
0.32
TOTAL 3410 100%

Total consumption:

100% - 5.94% –0.32% = 93.74%

Note: To find the total consumption of our product, we discarded the people who
Be between 0 and 9 years old and 65 years old or older, because we consider that this
Part of the population is not able to purchase our product (health reasons,
money, etc.)

1.4.3 Sample size

 Z : Level of confidence = 1.645
 Q: Interested = 80%  0.8
 Q: Disinterested = 20%  0.2
 N : Population size = 9533
 E : Degree of error = 0.06
 n: Sample size = ¿?

Applying the formula:

n= Z2 pq N .
E2
(N – 1) + Z2 pq

n= (1.645)2 x 0.8 x 0.2 x 9533 .

(0.06)2 (9533 – 1) + (1.645)2 x 0.8 x0.2

n= 4127.445812
34.748164

n= 118.7816948  n = 119 people.

 1.5 DETERMINATION OF DEMAND

ESTIMATED ANNUAL PRODUCTION

QUANTITY TO CONSUME

MONTHLY SALE
QUANTIT QUANTIT QUANTIT

ANNUAL SALE
PEOPLE Y OF PEOPLE Y OF PEOPLE Y OF

WEEKLY
DISHES DISHES DISHES

others
FREQUENCY 1
time
to 2 times TOTAL TOTAL TOTAL
the to the 3 times to 4 times to
S. S. the S. the S.
1
PIZZA 2 10 20 2 6 28 MO 113 1,356.00
NTH
2
SAUSAGE MO
12 14 28 7 21 1 4 65 262 3,144.00
CHICKEN NTH
S
HAMBURGER 5 17 34 6 18 57 228 2,736.00
1
ANTICUCHO 12 24 2 6 30 MO 121 1,452.00
NTH
TOTAL 19 106 51 4 180 724 8,688.00

1.6 DEMAND DIRECTED TO THE PROJECT

POPULATION
MARKET TYPE PERCENTAGE (%)
(PEOPLE)
Potential Market 9533 100.00 %
Market Available 9225 96.77%
Target Market 461 5%

The project under study aims to cover 10.00% of the directed demand.

Demand projection considering a population growth rate of 4% per year:

ANNUAL
2010 2011 2012 2013 2014 2015
PROJECTION
PEOPLE 461 484 508 534 560 588
 NUMBER OF TIMES OUR FUTURE CUSTOMERS CONSUME OUR DISHES

ACCORDING TO PERCENTAG
PRODUCT TARGET MARKET
SAMPLE E
PIZZA 13 16% 74
SAUSAGE
CHICKEN
28 35% 161
AMBOURGUE
SA
24 30% 138
ANTICUCHO 15 19% 88
80 461
1.7 DETERMINATION OF PROJECTED DEMAND (BASED ON MONTHLY SALES)
Number of DISHES to be prepared according to our target market:

PIZZA
 Monthly:

113 dishes  13 people (according to sample)

X  74 people (target market)

X = (113 x 74) / 13 = 643.23 PLATES

 Diary:
643.23 / 30 = 21.44 DAILY DISHES

SAUSAGE CHICKEN
 Monthly:

262 dishes  28 people (according to sample)

X  161 people (target market)

X = (262 x 161) / 28 = 1,506.05 PLATES.

 Diary:

1,506.05 / 30 = 50.20 DAILY DISHES

HAMBURGER
 Monthly:

228 dishes  24 people (according to sample)

X  138 people (target market)

X = (228 x 138) / 24 = 1,311 PLATES.

 Diary:

1,311.00 / 30 = 43.70 DAILY DISHES

ANTICUCHO
 Monthly:

121 dishes  15 people (according to sample)

X  88 people (target market)

X = (121 x 88) / 15 = 709.87 PLATES.

  Diary:

709.87 / 30 = 23.66 DAILY DISHES

Projected sales according to our target market:

ESTIMATED SALES

ANNUA UNIT DAILY MONTHLY ANNUAL

FREQUENCY DIARY MONTHLY
L COSTS SALES SALES SALES

PIZZA 21 630 7560 8.70 182.70 5481.00 65772.00

SAUSAGE
CHICKEN 50 1500 18000 12.33 616.50 18495.00 221940.00
AMBOURGUE
SA 44 1320 15840 8.68 381.92 11457.60 137491.20
ANTICUCHO 24 720 8640 6.67 160.08 4802.40 57628.80
TOTAL 139 4170 50040 1341.20 40236.00 482832.00

2. OFFER ANALYSIS
Through the market study we carried out, we were able to verify that currently on Av.
Alcatraz s/n II stage UPISS San Luis F-7, Nvo. Chimbote does not have a business of this
type that offers all these dishes and that at the same time combines quality, good service
and prices that suit the customer's budget.
To determine the price, we took into account that more than 50% of respondents agree with
the prices established in the market. Therefore we average the prices obtained through the
following question: How much do you regularly pay for the product? (See survey results in
Annex No. 01 – page 1. )

PIZZA:

(3.5+3.5+3+3+3+3+3+3+3.5+3.5+3+3+3+3+2.5) = 46.5/15 = 3.1 = 3.00

SACHIPOLLO

(3.5+1.5+4+4.5+6+3.5+2.5+3.5+3.5+4.5+3+2.5+1.2+4.5+3.5+3.5+4+3.5+2.5+3.5+3.5+3.5+3.5+4
.5+1+4+4+5+4+4.5+3.5+3+4+4+4) = 124.7/ 35 = 3.56 = 3.50
HAMBURGER:

(2+2.5+1.3+1.5+3.5+5.5+1.5+4.5+1.5+1.5+4.5+1+1.5+1+2+1+1+1+1+2+1.5+2+2+1.3+4+2+2+2.
5)= 58.60/ 28 = 2.09 = 2.00

ANTICUCHO:

(1+1.5+2+1+2+2+1.5+2.5+2+2+1+1.5+1.5+1.5+1)= 24/ 15 = 1.60 = 1.50

WEIGHTED AVERAGE OF PRODUCT PRICES

FREQUENCY UNIT COSTS

PIZZA 3.00
SAUSAGE
CHICKEN 3.50
AMBOURGUESA 2.00
ANTICUCHO 1.50

3. SUPPLIER MARKET ANALYSIS

Supplier of flour, yeast

Pyramid Shopping Mall, Merc Buenos Aires, floor 22

Supplier of cheese, ham, tomato paste

Lord of Miracles sausages - Merc Buenos Aires post 45

Pineapple supplier
“Star” fruit shop “La Perla”

Ideal supplier of milk, tomato paste, oregano, oil, cinnamon sugar, cloves, rice and
biscuits.
Commercial fight - Merc Buenos Aires post32

Specialty Bread/Burger Supplier

Mulisa Bakery by Juan Manuel Hidalgo San Luis

Supplier of meat/burger and fries

Yolanda Sausages - Merc Buenos Aires psto 56

Supplier of yellow potatoes and sweet potatoes

“Paulina” distributor -. Merc Buenos Aires post 72

Chicken supplier
Edison Chickens post 103 La Perla

Supplier of lemon cabbage, lettuce, tomato and rocotos Vegetables Rosita Psto AD La
Perla

Supplier of salt, cumin, pepper, ajino moto, vinegar and sticks for anticucho
“Rosana” Distributor -. Merc Buenos Aires post 23

Egg supplier
Miñano Poultry Farm Buenos Aires Psto 262
Mustard and ketchup supplier.
Consolation spices Buenos Aires post 104

4. MARKETING ANALYSIS

4.1 PRODUCT
 Our product is fast food (pizza, anticucho, salchipollo, hamburger).
 The fast food center will be called “the house of flavor”
 The logo will be a little house with a chimney from which smoke will come out.
 Our slogan would be “LIKE THE TASTE OF HOME”

 Our store will be a pleasant, cozy, clean, family-friendly, and quiet environment
where you can enjoy our products. It will have tables, chairs, a television, and,
above all, an area especially for children's entertainment.

 Our product (pizza, anticucho, salchipollo, hamburger). It will be offered on

individual circular plates, with our fast food logo, and will also be accompanied by
various creams (ketchup, mustard, mayonnaise, special chili, oregano and chili
powder according to the dish chosen by the customer).

 If the product is to be taken away, it will be placed on disposable plates, and the
entire product will be placed in a check bag with the logo of our fast food center.

4.2 PRICE
 individual pizza = S/. 3.00
 salchipollo = S/. 4.00
 hamburger = S/. 2.50
 anticucho = S/.2.00

The price is in relation to our survey, the price is based on what the future customer is
willing to pay for the product.

4.3 PLACE OR DISTRIBUTION

Noting the need and opportunity to offer a new and innovative product in this area of
San Luis (AA.HH. Los Cedros, Villa Magisterial I and II, Vista Alegre, Víctor Raúl and
San Luis I and II stage), is why we decided to offer our product in this area, since it is
an area that is just starting, and as there is no nearby competition, we believe that our
product will have the reception we are hoping for.

Our product will be directly and indirectly distributed (delivery).

4.4 ADVERTISING OR PROMOTION

 We will have flyers made with the corresponding information about our fast food
center and its location, which we will distribute door to door, so that the information
reaches all the families in the area.
 We will also use loudspeakers, since the area is not very large, and in this way
people who could not read it will hear it and will be aware of the opening of a new
fast food center, “La Casita del Sabor”
 For the opening we will hire a digital orchestra, sancos to liven up the atmosphere
of our premises, so that people feel more comfortable and familiar with the place.
 For the opening we will also offer the following offer:
-pizza, salchipollo, hamburger and anticucho, you will be given a disposable cup of
soda.
5% discount coupons if you have consumed equal to or more than $50.00
 We will only do these promotions as a launch, to be welcomed by the consumer
public, and thus have loyal customers in our fast food center.
CHAPTER III
LAW FIRM
3.1 ORGANIZATIONAL STRUCTURE

3.1.1 Organization and Administration:

Form of business organization:

The name of the company must necessarily include the name “Limited Liability Company” or the
abbreviation “SRL”.

It is a commercial company in which the share capital contributed by the partners will be divided
into shares, who will not be personally liable for the company's debts.

While owners of a sole proprietorship or general partnership have unlimited liability for both
corporate assets and personal assets, including their homes, cars, bank accounts, and even
pension funds, owners of joint-stock companies keep their business and personal identities
separate. This translates into a mitigation or limitation of risks regarding your personal assets.

Members cannot access from 20.

In our case the company consists of four partners who will be detailed in the minutes.

Only assets or property rights that are susceptible to economic valuation may be the subject of
contributions, and under no circumstances may work or services be the subject of contributions.
Contributions can be of two types: monetary and non-monetary.

Monetary contributions: monetary contributions must be established in national currency and, if

the contribution is in foreign currency, its equivalence in soles will be determined.

Non-monetary contributions: the articles of incorporation must describe non-monetary

contributions, with their registration details if they exist, the value in soles attributed to them, as
well as the numbering of the shares assigned in the payment.

The other aspects have been described in the minutes.

The amount of the share capital

The share capital of the business amounts to S/. 32,000.00 (thirty-two thousand and 00/100
new soles)

3.2 PROCEDURES FOR THE ESTABLISHMENT OF THE COMPANY

3.2.1 Incorporation costs

The approximate amount of incorporation costs is S/. 550.00. They will be carried out in the
following operations:

 Public deed.
 Registration in SUNAT - RUC form.
 Municipal payments for the right to operate the premises.
 Payment for legalizing company books.
 Payment for obtaining documents to start operating the company: Invoices, receipts.
 Other incorporation expenses.

3.2.2 Procedures to Legally Implement It

The project under study is established as a limited liability company within the private activity
regime, its capital is national, the legal framework within which the limited liability company will
process the following:

 The political constitution of Peru.

 General corporate law.
 General Income Tax Regime Law.
 Tax agency regulations.
 Municipal licenses, taxes and permits

3.3. LEGAL PROCEDURES FOR THE OPERATION OF THE COMPANY.

3.3.1 Legal Aspect of the Organization:

The number of partners who want to start the business

To start the project, it is proposed that the number of partners with whom the business must
start will be four people so that the capital of the project is covered 100% with own resources.

The amount of the share capital:

The capital stock of the business amounts to 32,000 new soles

Business Incorporation Process

3.3.2 Expenses and processes of incorporation:

3.3.2.1 Registration of Public Deed:

COMMERCIAL SEARCH:

REQUIREMENTS:
Payment of commercial search fee (INDECOPI)
Name of the company to search for

In which case the commercial search certificate will be delivered. If it is negative, the name
proposed by agreement of the partners will be accepted; in the event that the commercial
search certificate is positive, another name will have to be chosen and the process will have to
be restarted.

3.3.3 PREPARATION OF THE BUSINESS MINUTES:

Steps to follow for preparing the minutes:

Record the personal data of the partners, names and surnames, ID, RUC number, occupation,
marital status, address, names of spouses, legal address of the company, contributions to the
share capital.
Bring the partners together to discuss the content of the bylaws. Legal advice is required to
understand the legal requirements and each of the terms of the agreement.

Draft the minutes, which should be done by a lawyer.

Approve the minutes, in a meeting with all partners.
Sign the minutes, with the signature of the lawyer and the representative of the partners

REQUIREMENTS:

 25% of the capital declared in the minutes.

  Pay the lawyer's mutual fund e. 1/1000 of the subscribed share capital. This payment is
deposited into the Bar Association's current account.
 Take the minutes, receipts for previous payments and a photocopy of your ID to the
notary. for the notary to prepare the certificate of incorporation

PREPARATION OF PUBLIC WRITING:

REQUIREMENTS: Submit to the notary:

 Original and simple copy of the company's incorporation minutes

 Proof of deposit in the Bank

REGISTRATION IN THE PUBLIC REGISTRY:

REQUIREMENTS:

Public writing

3.3.4 OBTAINING THE RUC.:

RUC APPLICATION:

We will go to the SUNAT offices with the identity document, the representative or attorney must
present the simple copy of the public deed of incorporation, registered in the public records and
attach the electricity, water or telephone bills of the tax domicile (where the business is located)

To register in the Single Registry of Taxpayers (RUC) we will fill out the corresponding forms
according to the type of tax regime in which we have decided to apply (RUS, RER or General
Regime). We will also request authorization to print the payment vouchers, but first you must
have the details of the company, authorized by SUNAT, where you will print them.

The RUC registration number, which consists of 11 digits, will identify our company before
SUNAT, the ministries of the Competent Sectors and ESSALUD.

The following documents must be submitted:

 Form 2119 - Registration application (companies), signed by the legal representative,

correctly completed.
 Form 2054 - Registration of the Legal Representative

Simple photocopy of the Certificate of Public Deed of Incorporation, registered in the Public
Registry.
Exhibit before SUNAT
Original identity document of the legal representative who signs the form.
Original of the testimony of the Public Deed of Constitution, registered in the Public Registry.
Original of the last water, electricity or telephone bill.

.
AUTHORIZATION TO PRINT PAYMENT RECEIPTS:

RECEIPT: Receipt or document that confirms a deal or transaction.

AUTHORIZATION TO PRINT PAYMENT RECEIPTS

To carry out this procedure, the tax domicile of our company (taxpayer) must have been verified
by SUNAT. Introduce:
Form 806, duly completed and signed by the taxpayer or legal representative.
Original RUC.

Original identification document of the taxpayers or legal representative.

COST: free

3.3.4 AUTHORIZATION OF THE BOOK OF THE PAYROLLS

Our workers are subject to the labor regime of the private worker activity, so we are obliged to
keep payment sheets, through the payroll book or loose sheets duly authorized by the
administrative labor authority of the place where the work center is located.

For the purposes of authorizing the Payroll Book, we will submit a request to the Ministry of
Labor and Social Promotion (MTPS) attaching a copy of the proof of registered information
containing the Unique Taxpayer Registry RUC and the Payroll Book or loose sheets, duly
numbered. The requests must have the following data:

Then we will go to ESSALUD or the Banco de la Nación and request the forms for the
registration of the workers, which will be duly delivered to the same bank.

AUTHORIZATION DELAY TIME:

Collect the forms after 72 hours of having been submitted

3.3.5 OBTAINING AN OPERATING LICENSE:

MUNICIPAL LICENSE:

Procedures for obtaining an operating license:

To obtain it, we must complete the following prior procedures:

Requirements to obtain the Operating License:

The application for an operating license in the form of a sworn statement, which includes:

1. RUC number.

2. Identity document of the legal representative in this case of a legal entity.

Validity of the power of attorney of the legal representative in this case of legal entities
Affidavit of Compliance with Safety Conditions, or Detailed (or Multidisciplinary) Civil Defense
Safety Technical Inspection, as appropriate.
Additionally, these requirements may be required:

Simple copy of the sectorial authorization in the case of those activities that require it as a
requirement to obtain the operating license.

Simple copy of the authorization issued by the National Institute of Culture.

Once these requirements have been verified, the fee for obtaining the Municipal Operating
License will be paid.

The Operating License has an indefinite validity.

ZONING CERTIFICATE:

APPLICATION FOR OPENING OF A LOCAL:

It will consist of verifying the location of our business according to the categories of established
geographic areas, in accordance with urban technical regulations that regulate land use.

Certificate of Compatibility of Use: This is the evaluation carried out by the Municipality in
order to verify whether or not the type of economic activity that you will develop is compatible
with the categorization established in the current zoning.

Civil Defense technical safety inspection: This is the verification of safety conditions carried
out by municipal inspectors accredited by Civil Defense.

4. OBLIGATIONS TO WHICH IT IS SUBJECT:

4.1.1 Tax Obligations:

The company is included in the general income tax regime.

We will be affected by the tributes

For our economic activity:

VAT: 19% of monthly sales with the right to deduct tax credit.

RENT:

Declaration and payment of monthly accounts, according to the following calculation system:

For having started our activities in the year

System B): 2% of monthly Net Income method

Annual declaration and regularization payment: 30% of net taxable income.

We must submit the IGV - Income Tax Payment Declarations every month, through PDT No.
621, according to the date indicated in the payment schedule, according to the last digit of the
RUC.

In addition, the company will pay municipal taxes and operating licenses for the premises.
We must require proof of payment for the acquisition of supplies and goods or when
receiving services.

When the company acquires goods and/or receives services, we must demand that they
provide us with invoices, receipts for fees, or tickets that give the right to tax credit and that
allow us to support expenses or costs for tax purposes,

Electricity, water and telephone bills are also considered.

The receipts that we must issue for the sale of our service

If our client has a RUC we must issue an invoice. If you are a final consumer and do not have a
RUC, we must issue you a sales receipt.

For sales to final consumers less than S/. 5.00, we will not issue proof of payment unless the
buyer requests it. In these cases, at the end of the day, we will issue a sales receipt that
includes the total of these minor sales, keeping the original and a copy of said receipt for
SUNAT control.

The accounting books that we must keep

As a legal entity and our annual gross income exceeds 150 UIT, we will keep complete
accounting records.

4.1.2 Labor Obligations

FOR HAVING DEPENDENT WORKERS:

Contributions to ESSALUD: 9%

WITHHOLDINGS TO BE MADE:

In this case, we must comply with the withholdings corresponding to the fifth category,
contributions to the ONP and AFP.

Likewise, for having dependent workers, we must submit our Declarations for Payment of 4th
and/or 5th category income tax withholdings, contributions to ESSALUD and contributions to the
ONP and AFP through the PDT Electronic Form – Virtual Form No. 601.
5.-TRADEMARK REGISTRATION

The name of the fast food center will be “La Casita del Sabor” and will be registered and
recorded as a trademark before the Office of Distinctive Signs (OSD) of INDECOPI.

COMPANY NAME: “The Little House of Flavor” SRL

Slogan: Like the taste of home...

Logo: a little house with its chimney emitting smoke.

CHAPTER IV:
TECHNICAL
STUDY
1. DESCRIPTION OF THE PREMISES
The premises will have the following layout:

Office: In this area everything related to the control and administration of the
premises will be carried out.

Kitchen: In this area, the preparation of the four dishes and the salads and
creams will take place.
Office: the dish will be delivered in this area.

Warehouse: In this area, potatoes, flour, yeast, oil, among others, will be stored
and lettuce, chicken, sausages, among others, as well as drinks, will be refrigerated.

Cashier: the product will be charged in this area.

Main room: In this area there will be tables and chairs for serving the public.

H.H. HH (Lady and Man)

2. SERVICE OVERVIEW
The products that will be offered are aimed at the general public, children. Young
people and adults (end consumers) with the aim of satisfying the needs that
customers may have with regard to meals, easy and at reasonable prices; this will
be a place where people will come and be able to spend a pleasant family time
enjoying some tasty dishes. And they will also receive personalized and prompt
attention.
Our attention will be in a different way than conventional, and that will somehow be
the reason why the project will attract the attention of our clients.

CARE PROCESS FLOWCHART

Greeting and
welcoming the
customer

Reception of the
Order

Preparation of the
Order

Delivery
of the
Order
3. SUPPLIER FLOWCHART

THE ORDER LIST IS

PREPARED

THE ORDER LIST IS

DELIVERED TO
SUPPLIERS

THEY ATTEND OUR

ORDER

WE PAY FOR THE

ORDER

THEY DELIVER THE

MERCHANDISE TO US

4. MACHINERY, FURNITURE AND EQUIPMENT, AND EQUIPMENT TO BE USED

Machinery:

 Stainless Steel Gas Pizza Oven Price: S/. 2000.00

METAL STRUCTURES WALLS “SRLtda.”: av. Grau 374 Lima Tel. 2174356

Furniture and Household Goods:

 Brown Wood Table, Desk and Counter Set (One table and four chairs)

Supplier: MUEBLERIA DECOR CENTRO: av. Pacifico s/n urb.

Casuarinas.....New Chimbote tel.324561
 AMOUNT DETAIL PRICE S/.
01 BOARD GAME 180.00
08 BOARD GAMES 1,820.00
01 COUNTER 1,600.00
01 DESK 850.00

Teams:

 Appliances Appliances

Supplier: COMERCIAL ANA ISABEL SRL

SING. DETAIL PRICE S/.

1 MABE FREEZER 301 LTS. 1,560.00
1 INRESA REFRIGERATOR 280 LTS 1,400.00
1 INDURAMA 5 BURNER COOKER WITH GRILL 1,800.00
1 INRECO 90 CNT EXTRACTOR HOODS. 380.00
1 LG 32" TV. LG FLAT SCREEN 1,000.00
1 BLENDER 300.00

 OTHERS: S/.

3 2.5 kilo fire extinguishers 150.00

6 Phillips Medium Round Fluorescents 78.00
1 Full gas cylinder 132.00
3 Stanley knives 42.00
2 Potato fryers 60.00
2 frying pans 60.00
5 Aluminum pans – large 125.00
2 colanders 16.00
3 potato peelers 15.00
2 Set of ladles 150.00
3 doc. Cutlery – spoons 30.00
3 doc. Cutlery – fork 30.00
3 doc. Cutlery – knife 33.00
2 doc. Cutlery – small spoons 16.00

5. SUPPLIES TO USE
Pizza:

• Flour • Salt
• Egg • Yeast
• Milk • Tomato paste
• Oil • Oregano
• Cinnamon – clove • Pineapple
• Swiss cheese • Sugar
• Ham

Hamburger

- ground beef for hamburger - lemon

- shredded chicken - oil
- hamburger bun - dad
- lettuce - Potatoes in threads
- cabbage - tomato

- Salchipollo

- Chicken - Lemon
- Potatoes - Oil
- Cabbage - Salt

Anticucho

- Beef heart - Ground garlic

- Oil - Salt, pepper and cumin.
- Sticks for anticucho - Vinegar
- Ground yellow chili - Ajino motorcycle
- Ground panca chili - Sweet potato

Mayonnaise

- Eggs - Lemon
- Oil

Special Rocoto

- Rocoto
- Cookie
- Salt
- Huacatay
 CHAPTER IST “CARLOS SALAZAR ROMERO” PROJECT PREPARATION I

6. LABOR REQUIRED
For the operation of our project we will require the following personnel:

STAFF REMUNERATION
 1 Cashier  500.00
 1 Cook  650.00
 1 Kitchen Helper  550.00
 2 Waitresses  1,000.00

The company will have 5 employees, whose work we believe will be sufficient to
meet our expectations and commitments to the public. We also believe that this
number of workers will be sufficient for a fast food center that is just about to open.

7. INDIRECT COSTS
PUBLIC SERVICES:
 Light service
 Water and sewage service
 Telephone services

8. PROJECT SIZE
Projected sales according to our target market:

ESTIMATED SALES

ANNUA UNIT DAILY MONTHLY ANNUAL

FREQUENCY DIARY MONTHLY
L COSTS SALES SALES SALES

PIZZA 21 630 7560 8.70 182.70 5481.00 65772.00

SAUSAGE
CHICKEN 50 1500 18000 12.33 616.50 18495.00 221940.00
AMBOURGUE
SA 44 1320 15840 8.68 381.92 11457.60 137491.20
ANTICUCHO 24 720 8640 6.67 160.08 4802.40 57628.80
TOTAL 139 4170 50040 1341.20 40236.00 482832.00

Our project size is aimed at a target market of 923 people and the table above shows
the total of our dishes to be prepared daily, monthly and annually, and the income that
we could receive from sales. In front of our potential buyers.

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 CHAPTER IST “CARLOS SALAZAR ROMERO” PROJECT PREPARATION I

9. LOCATION
Microlocation: We compare the four possible locations where the project could be
carried out:
Chimbote – high hope
New Chimbote - May 1st
New Chimbote – Bellamar
New Chimbote- upiss San Luis

In defining the location, our main factor was choosing an area that is just beginning to
be populated, constantly growing and increasing business opportunities.

In addition, we have more possibilities since there is not as much competition as in the
areas that were initially our alternatives.

 Department: Ancash
 Province: Santa
 District: New Chimbote
 Location: av.alcatraz Upiss San Luis de la Paz f - 7

ACCOUNTING_VI_DAY Page 35
 CHAPTER IST “CARLOS SALAZAR ROMERO” PROJECT PREPARATION I

CHAPTER V
ORGANIZATIONAL
ASPECT

ACCOUNTING_VI_DAY Page 36
 CHAPTER IST “CARLOS SALAZAR ROMERO” PROJECT PREPARATION I

5.1 COMPANY ORGANIZATION CHART:

GENERAL MEETING OF
MEMBERS

GENERAL MANAGER

CHEF
ATM

ASSISTANT

WAITRESSES
(OS)

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 CHAPTER IST “CARLOS SALAZAR ROMERO” PROJECT PREPARATION I

5.2 FUNCTIONAL STRUCTURE:

5.2.1 GENERAL MANAGER:

It is the body responsible for the management and administration of the company, ensuring that
the business meets all its objectives and is the representative of the company.

5.2.2 CASHIER:

It is responsible for the direct collection of sales made and issuance of the respective receipts.

5.2.3 COOK:
It is responsible for the preparation, acquisition and storage of raw materials and finished
products.
As well as the dispatch of the product.
Functions:
 Management and control of received materials and supplies.
 Responsible for the process and application of the quality system in the production of
the product.

5.2.4 HELPER:

He is responsible for supporting the cook in all activities, and will supervise him in all the
activities assigned to him. In addition, in some cases, delivery support will be provided.

5.2.5 WAITRESSES:

He/she will be in charge of providing personalized attention to the client when he/she comes to
the establishment.

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 CHAPTER IST “CARLOS SALAZAR ROMERO” PROJECT PREPARATION I

CHAPTER VI
ESTIMATES AND
ANALYSIS OF
INVESTMENTS,
INCOME, COSTS AND
FINANCING

ACCOUNTING_VI_DAY Page 39
 CHAPTER IST “CARLOS SALAZAR ROMERO” PROJECT PREPARATION I

COSTS, INVESTMENTS, INCOME AND FINANCING

TOTAL PROJECT INVESTMENT IN SOLES S/. 26,903.10

CONCEPT VALUE (S/.) PERCENTAGE %

1.- FIXED INVESTMENT
a) Tangible
Furniture and Equipment
Stainless steel oven 2,380.00 8.85
counter 1,904.00 7.08
Refrigerator 1,666.00 6.19
Freezer 1,856.40 6.90
Kitchen 2,142.00 7.96
TV 1,190.00 4.42
Extractor hood 452.20 1.68
Blender 357.00 1.33
Set of tables and chairs 2,380.00 8.85
Desk 1,011.50 3.76
TOTAL TANGIBLE 15,339.10 57.02
b) Intangible
Organization Expenses 180.00 0.67
Constitution 550.00 2.04
Telephone line 60.00 0.22
Advertising (radio and television) 500.00 1.86
TOTAL INTANGIBLE 1,290.00 4.79
TOTAL FIXED INVESTMENT 16,629.10 61.81
2.- WORKING CAPITAL
Public Services 310.00 1.15
Inventories
Raw materials and supplies 6,114.00 22.73
Direct labor 1,200.00 4.46
Indirect labor 2,300.00 8.55
Office supplies 150.00 0.56
Box 200.00 0.74
TOTAL WORKING CAPITAL 10,274.00 38.19
TOTAL INVESTMENT 26,903.10 100.00

The company's capital amounts to S/. 32,000.00 (Money)

ACCOUNTING_VI_DAY Page 40
 CHAPTER IST “CARLOS SALAZAR ROMERO” PROJECT PREPARATION I

1.- RAW MATERIALS

Raw material Unit Price per Unit S/. Quantity per Pizza Total Cost per Pizza

Flour Kg. 1.90 0.500 kg. 0.95

Egg Dozen 3.00 1 0.25
Milk Jar 2.10 0.02 jar 0.04
Salt 0.80 0.01 kg. 0.01
Oil Liter 5.50 0.02 lt. 0.11
Packag
Yeast e 11.50 0.03 pack. 0.35
Tomato paste Sachet 1.20 0.30 sachet 0.36
Oregano Kg. 6.00 0.002 kg. 0.01
Cinnamon Bag 1.00 0.02 bols. 0.02
Clove Bag 1.00 0.02 bols. 0.02
Swiss cheese Kg. 10.50 0.500 kg. 5.25
Ham Kg. 11.50 0.200 kg. 2.30
Pineapple Unit 1.50 0.100 pcs. 0.15
Sugar Kg. 2.50 0.100 kg. 0.25
TOTAL 10.07
The following raw materials are used in the preparation of dishes:
PIZZA: (FAMILY SIZE = 8 SLICES)

PIZZA: (SLICE)= 10.07 = 1.26

8

BURGERS:
CHICKEN BURGER:
Price per Quantity per Total Cost per
Raw material Unit
Unit S/. Burger Burger
Chicken Kg. 5.80 0.05 Kg. 0.29
Bread Dozen 3.00 1 0.25
Lettuce Unit 0.30 0.05 Unit. 0.02
Cabbage Unit 0.80 0.03 Unit. 0.02
Lemon Unit 0.10 1 0.10
Oil Liter 5.00 0.02 lt. 0.10
Dad Kg. 1.20 0.100 Kg. 0.12
Potatoes in threads Bag 2.50 0.020 Kg. 0.05
Tomato Kg. 0.60 0.050 Kg. 0.03
Salt Kg. 0.80 0.01 kg. 0.01
TOTAL 0.99

BURGERS:

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 CHAPTER IST “CARLOS SALAZAR ROMERO” PROJECT PREPARATION I

BEEF BURGER:
Price per Quantity per Total Cost per
Raw material Unit
Unit S/. Burger Burger
Chicken Kg. 5.80 0.05 Kg. 0.29
Bread Dozen 3.00 1 0.25
Lettuce Unit 0.30 0.05 Unit. 0.02
Cabbage Unit 0.80 0.03 Unit. 0.02
Lemon Unit 0.10 1 0.10
Oil Liter 5.00 0.02 lt. 0.10
Dad Kg. 1.20 0.100 Kg. 0.12
Potatoes in threads Bag 2.50 0.020 Kg. 0.05
Tomato Kg. 0.60 0.050 Kg. 0.03
Salt Kg. 0.80 0.01 kg. 0.01
TOTAL 0.99

SAUSAGE
CHICKEN:
Quantity per Total Cost per
Raw material Unit Price per Unit S/.
Salchipollo Salchipollo
Chicken Kg. 5.50 0.200 kg. 1.10
Potatoes Kg. 1.20 0.200 kg. 0.24
Rice Kg. 1.60 0.150 kg. 0.24
Cabbage Unit 0.80 0.100 Unit. 0.08
Lemon Unit 0.10 1 0.10
Oil Liter 5.50 0.10 lt. 0.55
Salt Bag 0.80 0.012 kg. 0.01
TOTAL 2.32

ANTICUCHO:
Quantity per Total Cost per
Raw material Unit Price per Unit S/.
Anticucho Anticucho
Heart Kg. 8.00 0.05 kg. 0.40
Oil Liter 5.50 0.03 kg. 0.17
Yellow Chili
Pepper Kg. 7.00 0.002 kg. 0.01
Panca Chili
Pepper Kg. 14.00 0.002 kg. 0.03
Garlic Kg. 10.00 0.002 kg. 0.02
Salt kg. 0.80 0.01 Kg. 0.01
Pepper about 0.50 0.02 over. 0.01
Cumin about 0.50 0.02 over. 0.01
Vinegar Liter 2.00 0.004 lt. 0.01
Nomoto chili
pepper about 1.00 0.02 over. 0.02
Sweet potato Kg. 1.00 0.05 kg. 0.05
TOTAL 0.73

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 CHAPTER IST “CARLOS SALAZAR ROMERO” PROJECT PREPARATION I

2.- LABOR:

The cook is paid a fixed salary of S/. 650.00 which is divided between the days worked (30)
and then divided between the dishes projected daily.

In this way, you can know the cost of labor per dish prepared.

Remuneration Days Dishes Labor per Plate

650.00 30 139 0.16

The assistant is paid a fixed remuneration of S/. 550.00 which is divided between the days
worked (30) and then divided between the dishes projected daily.

In this way, you can know the cost of labor per dish prepared.

Remuneration Days Dishes Labor per Plate

550.00 30 139 0.13

EXHIBIT
LABOUR 0.29
TOTAL DISHES 4,170.00
TOTAL LABOR 1,209.30
ANNUAL 14,511.60

3.-MONTHLY COMPANY EXPENSES:

CONCEPT MONTHLY COST

Rental of premises 200.00

Light services 160.00
Water and sewage services 90.00
telephone service 60.00
Manager's remuneration 800.00
Cashier's remuneration 500.00
Remuneration of waiters 1,000.00
Licenses 21.50
Other Expenses 150.00
depreciation 87.79
3,069.29

EXHIBIT
INDIRECT MANUFACTURING COSTS
MONTHLY EXPENSE 460.00
Light services 160.00
Water and sewage services 90.00
telephone service 60.00
Other Expenses 150.00
ANNUAL EXPENDITURE 5,520.00

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 CHAPTER IST “CARLOS SALAZAR ROMERO” PROJECT PREPARATION I

MONTHLY ADMINISTRATION EXPENSE 1,380.00

Rental of premises 80.00
RH from the Manager 800.00
RH from the cashier 500.00
Services 1,380.00
ANNUAL ADMINISTRATION EXPENSE 17,940.00

MONTHLY SALES EXPENSE 1,120.00

Essalud 1,306.04
Rent 120.00
RH of waiters 1,000.00
gratification 2,418.60
CTS 1,410.85
ANNUAL SALES EXPENSES 18,575.49

4.- MACHINERY, FURNITURE AND FITTINGS, AND EQUIPMENT:

VALUE TO Useful
Furniture and Value RESIDUAL Depreciation Depreciation
DEPRECIAT life
Equipment S/. VALUE (annual) (monthly)
E (years)
10
Stainless steel oven 2000.00 300.00 1700.00 years 170.00 14.17
10
Counter 1600.00 400.00 1200.00 years 120.00 10.00
Refrigerator 1400.00 250.00 1150.00 4 years 115.00 9.58
Freezer 1560.00 360.00 1200.00 4 years 120.00 10.00
Kitchen 1800.00 400.00 1400.00 4 years 140.00 11.67
TV 1000.00 250.00 750.00 4 years 75.00 6.25
Extractor hood 380.00 25.00 355.00 4 years 35.50 2.96
Blender 300.00 20.00 280.00 4 years 28.00 2.33
10
Table and chair sets 2000.00 200.00 1800.00 years 180.00 15.00
10
Desk 850.00 150.00 700.00 years 70.00 5.83
2,355.00 TOTAL 1,053.50 87.79

5.- SALES:
The monthly average sales of this company is 4,170 dishes

AVERAGE TOTAL MONTHLY

Cymbals COST OF SALE
MONTHLY SALES SALES
Pizza 643 3.00 1,929.00
Hamburger 1,311 2.50 3,277.50
Salchipollo 1,506 4.00 6,024.00
Anticucho 710 2.00 1,420.00
4,170 12,650.50

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 CHAPTER IST “CARLOS SALAZAR ROMERO” PROJECT PREPARATION I

RAW MATERIAL
DAILY SALES
21 1.26 27.01
44 0.99 43.13
50 2.32 116.44
24 0.73 17.35
139 203.93

CALCULATION FOR WORKING CAPITAL (RAW MATERIALS AND INPUTS)

21.43 1.26 27.01

43.70 0.99 43.13
50.20 2.32 116.44
23.67 0.73 17.35
203.93

EXERCISE RESOLUTION

1.-VARIABLE COSTS

1.1.- UNIT VARIABLE COSTS

In this case, variable unit costs are identified with the raw materials that are directly involved in
the production process and the labor of the employees.

PIZZA (slice)

Raw materials S/. 1.26

Labour S/. 0.29
Variable cost per unit S/. 1.55

SAUSAGE CHICKEN

Raw materials S/. 2.32

Labour S/. 0.29
Variable cost per unit S/. 2.61

HAMBURGER

Raw materials S/. 0.99

Labour S/. 0.29
Variable cost per unit S/. 1.27

ANTICUCHO

Raw materials S/. 0.73

Labour S/. 0.29
Variable cost per unit S/. 1.02

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 CHAPTER IST “CARLOS SALAZAR ROMERO” PROJECT PREPARATION I

1.2.- MONTHLY VARIABLE COSTS

The total variable cost results from multiplying the units of product by the unit variable cost.

AVERAGE MONTHLY Monthly Variable

Cymbals Variable Cost Unit
SALES Cost
Pizza 643 S/. 1.55 995.22 15.42 %
Hamburger 1,311 S/. 1.27 1,671.22 31.44 %
Salchipollo 1,506 S/. 2.61 3,926.70 36.12 %
Anticucho 710 S/. 1.02 724.75 17.03 %
4,170 100.00 %

2.- FIXED COSTS

2.1.- MONTHLY FIXED COSTS

MONTHLY
CONCEPT
COST
Rental of premises 200.00
Light services 160.00
Water and sewage services 90.00
telephone service 60.00
Manager's remuneration 800.00
Cashier's remuneration 500.00
Remuneration of waiters 1,000.00
Licenses 21.50
Other Expenses 150.00
Depreciation 87.79
TOTAL 3,069.29

2.2.-UNIT FIXED COST

PIZZA:(Slice) SAUSAGE CHICKEN:

Monthly production 643 Monthly production 1,506
Fixed Unit Cost 473.27 = S/. 0.74 Fixed Unit Cost 1,108.48 = S/. 0.74
643 1,506

HAMBURGER: (Chicken or Beef) ANTICUCHO:

Monthly production 1,311 Monthly production 710
Fixed Unit Cost 964.95 = S/. 0.74 Fixed Unit Cost 522.59 = S/. 0.74
1,311 710

3.- TOTAL UNIT COST

The cost for each dish is as follows:

PIZZA:(Slice)
Total unit cost = Unit variable cost + Unit fixed cost
Total unit cost = S/. 1.55 + S/. 0.74 S/. 2.28
HAMBURGER: (Chicken or Beef)
Total unit cost = Unit variable cost + Unit fixed cost

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 CHAPTER IST “CARLOS SALAZAR ROMERO” PROJECT PREPARATION I

Total unit cost = S/. 1.27 + S/. 0.74 S/. 2.01

SAUSAGE CHICKEN:

Total unit cost = Unit variable cost + Unit fixed cost

Total unit cost = S/. 2.61 + S/. 0.74 S/. 3.34
ANTICUCHO:
Total unit cost = Unit variable cost + Unit fixed cost
Total unit cost = S/. 1.02 + S/. 0.74 S/. 1.76

4.-CONTRIBUTION MARGIN:

PIZZA:(Slice)
Contribution Margin = Unit Sales Price - Unit Variable Cost
S/.
Contribution Margin = 3.00 - S/. 1.55 S/. 1.45
In this case the MCU of S/. 1.45 is what allows us to cover the fixed unit cost of S/.
0.74 and we have a profit per unit of S/. 0.71

HAMBURGER: (Chicken or Beef)

Contribution Margin = Unit Sales Price - Unit Variable Cost
S/.
Contribution Margin = 2.50 - S/. 1.27 S/. 1.23
In this case the MCU of S/. 1.23 is what allows us to cover the fixed unit cost of S/.
0.74 and we have a profit per unit of S/. 0.49

SAUSAGE CHICKEN:
Contribution Margin = Unit Sales Price - Unit Variable Cost
S/.
Contribution Margin = 4.00 - S/. 2.61 S/. 1.39

In this case the MCU of S/. 1.39 is what allows us to cover the fixed unit cost of S/.
0.74 and we have a profit per unit of S/. 0.65

ANTICUCHO:
Contribution Margin = Unit Sales Price - Unit Variable Cost
S/.
Contribution Margin = 2.00 - S/. 1.02 S/. 0.98

In this case the MCU of S/. 0.98 is what allows us to cover the fixed unit cost of S/.
0.74 and we have a profit per unit of S/. 0.24

5.-BREAK-EVEN POINT QUANTITIES

PIZZA:(Familiar)

Break even point = S/. 473.27 = 326

S/. 1.45
HAMBURGER: (Chicken or Beef)

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 CHAPTER IST “CARLOS SALAZAR ROMERO” PROJECT PREPARATION I

Break even point = S/. 964.95 = 788

S/. 1.23

SAUSAGE CHICKEN:

Break even point = S/. 1,108.48 = 796

S/. 1.39

ANTICUCHO:

Break even point = S/. 522.59 = 534

S/. 0.98

5.-BREAK-EVEN POINT IN CASH

Break even point in soles:

PIZZA 326 X S/. 3.00 = 977.68
HAMBURGER 788 X S/. 2.50 = 1,968.92
SAUSAGE CHICKEN 796 X S/. 4.00 = 3,183.84
ANTICUCHO 534 X S/. 2.00 = 1,067.35
7,197.79

6.- CALCULATION OF MONTHLY "PROFIT" OR "LOSS"

TOTAL COST
PIZZA 473.27 + 995.22 = 1,468.49
HAMBURGER 964.95 + 1,671.22 = 2,636.17
SAUSAGE CHICKEN 1108.48 + 3,926.70 = 5,035.18
ANTICUCHO 522.59 + 724.75 = 1,247.34
10,387.18

UTILITY
PIZZA 1,929.00 - 1,468.49 = 460.51
HAMBURGER 3,277.50 - 2,636.17 = 641.33
SAUSAGE CHICKEN 6,024.00 - 5,035.18 = 988.82
ANTICUCHO 1,420.00 - 1,247.34 = 172.66
2,263.32

UTILITY AS A = 2,263.32 *100 = 21.79%

PERCENTAGE OF
TOTAL COST 10,387.18

PIZZA 460.51 *100 = 31.36%

1,468.49

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 CHAPTER IST “CARLOS SALAZAR ROMERO” PROJECT PREPARATION I

HAMBURGER 641.33 *100 = 24.33%

2,636.17

SAUSAGE CHICKEN 988.82 *100 = 19.64%

5,035.18

ANTICUCHO 172.66 *100 = 13.84%

1,247.34

NET INCOME ON
SALES = 2,263.32 *100 = 17.89%
12,650.50

PIZZA 460.51 *100 = 23.87%

1,929.00

HAMBURGER 641.33 *100 = 19.57%

3,277.50

SAUSAGE CHICKEN 988.82 *100 = 16.41%

6,024.00

ANTICUCHO 172.66 *100 = 12.16%

1,420.00

LOAN

CALCULATION OF THE CONSTANT

RATE

18
R= 5000 0.05(1+0.05) = 427.73
18 -
(1+0.05) 1

9.5% MONTHLY (La Luz

TET= Investments)

ACCOUNTING_VI_DAY Page 49
 CHAPTER IST “CARLOS SALAZAR ROMERO” PROJECT PREPARATION I

CALCULATION OF DEBT SERVICE

PERIOD LOAN DEBT SERVICE

(MONTHLY) BALANCE
INTERESTS AMORTIZATION SHARE
0 5,000.00
1 5,000.00 250.00 177.7311091 427.731109
2 4,822.27 241.11 186.62 427.731109
3 4,635.65 231.78 195.95 427.731109
4 4,439.70 221.99 205.75 427.731109
5 4,233.96 211.70 216.03 427.731109
6 4,017.92 200.90 226.83 427.731109
7 3,791.09 189.55 238.18 427.731109
8 3,552.91 177.65 250.09 427.731109
9 3,302.83 165.14 262.59 427.731109
10 3,040.24 152.01 275.72 427.731109
11 2,764.52 138.23 289.51 427.731109
12 2,475.01 123.75 303.98 427.731109
FIRST YEAR 2303.80 2828.97 5132.77
13 2,171.03 108.55 319.18 427.731109
14 1,851.85 92.59 335.14 427.731109
15 1,516.71 75.84 351.90 427.731109
16 1,164.82 58.24 369.49 427.731109
17 795.33 39.77 387.96 427.731109
18 407.36 20.37 407.36 427.731109
SECOND YEAR 395.36 2171.03 2566.39
TOTAL 2,699.16 5,000.00 7,699.16

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 CHAPTER IST “CARLOS SALAZAR ROMERO” PROJECT PREPARATION I

ANNUAL PROJECTION
2011 2012 2013 2014 2015
479 499 519 539 561

PEOPLE (TARGET MARKET)

2011 2012 2013 2014 2015
PIZZA 77 80 83 86 90
HAMBURGER 144 150 156 162 168
SAUSAGE CHICKEN 168 175 181 189 196
ANTICUCHO 91 95 99 102 107
479 499 519 539 561

FORMULA

PIZZA SAUSAGE CHICKEN

2011 (77*113)/13 8,032 2011 (168*262)/28 18,864
2012 (80*113)/13 8,345 2012 (175*262)/28 19,650
2013 (83*113)/13 8,658 2013 (181*262)/28 20,324
2014 (86*113)/13 8,970 2014 (189*262)/28 21,222
2015 (90*113)/13 9,388 2015 (196*262)/28 22,008

HAMBURGER ANTICUCHO
2011 (144*228)/24 16,416 2011 (91*121)/15 8,809
2012 (150*228)/24 17,100 2012 (95*121)/15 9,196
2013 (156*228)/24 17,784 2013 (99*121)/15 9,583
2014 (162*228)/24 18,468 2014 (102*121)/15 9,874
2015 (168*228)/24 19,152 2015 (107*121)/15 10,358

PIZZA
TOTAL COST
Q 8,032 8,345 8,658 8,970 9,388
P 2.28 2.28 2.28 2.28 2.28
SALES INCOME 18,312.26 19,025.72 19,739.19 20,452.65 21,403.94
TOTAL SALE
Q 8,032 8,345 8,658 8,970 9,388
P 3.00 3.00 3.00 3.00 3.00
SALES INCOME 24,095.08 25,033.85 25,972.62 26,911.38 28,163.08

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 CHAPTER IST “CARLOS SALAZAR ROMERO” PROJECT PREPARATION I

HAMBURGER
TOTAL COST
Q 16,416.00 17,100.00 17,784.00 18,468.00 19,152.00
P 2.01 2.01 2.01 2.01 2.01
SALES INCOME 32,996.16 34,371.00 35,745.84 37,120.68 38,495.52
TOTAL SALE
Q 16,416 17,100 17,784 18,468 19,152
P 2.50 2.50 2.50 2.50 2.50
SALES INCOME 41,040.00 42,750.00 44,460.00 46,170.00 47,880.00

SAUSAGE CHICKEN
TOTAL COST
Q 18,864 19,650 20,324 21,222 22,008
P 3.34 3.34 3.34 3.34 3.34
SALES INCOME 63,005.76 65,631.00 67,881.21 70,881.48 73,506.72
TOTAL SALE
Q 18,864 19,650 20,324 21,222 22,008
P 4.00 4.00 4.00 4.00 4.00
SALES INCOME 75,456.00 78,600.00 81,294.86 84,888.00 88,032.00

ANTICUCHO
TOTAL COST
Q 8,809 9,196 9,583 9,874 10,358
P 1.76 1.76 1.76 1.76 1.76
SALES INCOME 15,503.49 16,184.96 16,866.43 17,377.54 18,229.38

TOTAL SALE
Q 8,809 9,196 9,583 9,874 10,358
P 2.00 2.00 2.00 2.00 2.00
SALES INCOME 17,617.60 18,392.00 19,166.40 19,747.20 20,715.20

PROJECTED COST PER PRODUCT

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 CHAPTER IST “CARLOS SALAZAR ROMERO” PROJECT PREPARATION I

Projection of Unit Costs PIZZA

Item Year 1 Year 2 Year 3 Year 4 Year 5

Direct Materials 10,111.05 10,515.49 10,936.11 11,373.55 13,305.45
Direct Labor 2,237.64 2,237.64 2,237.64 2,237.64 2,237.64
Indirect manufacturing costs 851.17 851.17 851.17 851.17 851.17
Total Cost of Production 13,199.85 13,604.29 14,024.91 14,462.36 16,394.25
Administrative Expenses 2,766.29 2,766.29 2,766.29 2,766.29 2,766.29
Sales Expenses 3,219.52 2,864.28 2,864.28 2,864.28 2,864.28
Depreciation of fixed assets 162.45 162.45 162.45 162.45 162.45
Amortization of Intangible Assets 39.78 39.78 39.78 39.78 39.78
OTHER EXPENSES 69.91 69.91 69.91 69.91 69.91
Total Costs 19,457.80 19,507.00 19,927.62 20,365.07 22,296.96
Amount 8025 8346 10346 12346 14346
Unit Cost in 2.42 2.34 1.93 1.65 1.55

Projection of Unit Costs HAMBURGER

Item Year 1 Year 2 Year 3 Year 4 Year 5
Direct Materials 16,148.58 16,794.53 17,466.31 18,164.96 18,891.56
Direct Labor 4,562.28 4,562.28 4,562.28 4,562.28 4,562.28
Indirect manufacturing costs 1,735.42 1,735.42 1,735.42 1,735.42 1,735.42
Total Cost of Production 22,446.29 23,092.23 23,764.01 24,462.66 25,189.26
Administrative Expenses 5,640.13 5,640.13 5,640.13 5,640.13 5,640.13
Sales Expenses 6,564.21 5,839.92 5,839.92 5,839.92 5,839.92
Depreciation of fixed assets 331.21 331.21 331.21 331.21 331.21
Amortization of Intangible Assets 81.11 81.11 81.11 81.11 81.11
OTHER EXPENSES 142.54 142.54 142.54 142.54 142.54
Total Costs 35,205.49 35,127.15 35,798.93 36,497.58 37,224.18
Amount 16361 17016 17696 18404 19140
Unit Cost in 2.15 2.06 2.02 1.98 1.94

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 CHAPTER IST “CARLOS SALAZAR ROMERO” PROJECT PREPARATION I

Projection of Unit Costs SALCHIPOLLO

Item Year 1 Year 2 Year 3 Year 4 Year 5

Direct Materials 43,596.60 45,340.47 47,154.09 49,040.25 51,001.86
Direct Labor 5,240.88 5,240.88 5,240.88 5,240.88 5,240.88
Indirect manufacturing costs 1,993.55 1,993.55 1,993.55 1,993.55 1,993.55
Total Cost of Production 50,831.04 52,574.90 54,388.52 56,274.68 58,236.29
Administrative Expenses 6,479.05 6,479.05 6,479.05 6,479.05 6,479.05
Sales Expenses 7,540.58 6,708.56 6,708.56 6,708.56 6,708.56
Depreciation of fixed assets 380.47 380.47 380.47 380.47 380.47
Amortization of Intangible Assets 93.18 93.18 93.18 93.18 93.18
OTHER EXPENSES 163.75 163.75 163.75 163.75 163.75
Total Costs 65,488.06 66,399.91 68,213.53 70,099.69 72,061.30
Amount 18795 19547 20329 21142 21987
Unit Cost in 3.48 3.40 3.36 3.32 3.28

Projection of Unit Costs ANTICUCHO

Item Year 1 Year 2 Year 3 Year 4 Year 5
Direct Materials 6,494.97 6,754.77 7,024.96 7,305.95 7,598.19
Direct Labor 2,470.80 2,470.80 2,470.80 2,470.80 2,470.80
Indirect manufacturing costs 939.86 939.86 939.86 939.86 939.86
Total Cost of Production 9,905.62 10,165.42 10,435.61 10,716.61 11,008.85
Administrative Expenses 3,054.53 3,054.53 3,054.53 3,054.53 3,054.53
Sales Expenses 3,554.99 3,162.73 3,162.73 3,162.73 3,162.73
Depreciation of fixed assets 179.37 179.37 179.37 179.37 179.37
Amortization of Intangible Assets 43.93 43.93 43.93 43.93 43.93
OTHER EXPENSES 77.20 77.20 77.20 77.20 77.20
Total Costs 16,815.64 16,683.19 16,953.38 17,234.37 17,526.61
Amount 8860.80 9215 9584 9967 10366
Unit Cost in 1.90 1.81 1.77 1.73 1.69

ACCOUNTING_VI_DAY Page 54
 CHAPTER IST “CARLOS SALAZAR ROMERO” PROJECT PREPARATION I

Projection of total unit costs

Item Year 1 Year 2 Year 3 Year 4 Year 5

Direct Materials 76,351.20 79,405.25 82,581.46 85,884.72 90,797.06
Direct Labor 14,511.60 14,511.60 14,511.60 14,511.60 14,511.60
Indirect manufacturing costs 5,520.00 5,520.00 5,520.00 5,520.00 5,520.00
Total Cost of Production 96,382.80 99,436.85 102,613.06 105,916.32 110,828.66
Administrative Expenses 17,940.00 17,940.00 17,940.00 17,940.00 17,940.00
Sales Expenses 20,879.30 20,879.30 20,879.30 20,879.30 20,879.30
Depreciation of fixed assets 1,053.50 1,053.50 1,053.50 1,053.50 1,053.50
Amortization of Intangible Assets 258.00 258.00 258.00 258.00 258.00
OTHER EXPENSES 453.40 453.40 453.40 453.40 453.40
Total Costs 136,967.00 140,021.05 143,197.26 146,500.51 151,412.86
Amount 52041.6 54123 56123 58123 60123
Unit Cost in 2.63 2.59 2.55 2.52 2.52

INITIAL BALANCE AND INVENTORIES

INITIAL INVENTORY

CAPITAL
CASH CONTRIBUTION 32,000.00
LOAN 5,000.00
BOX 15,170.90
FIXED FUNDS 200.00
CURRENT ACCOUNT 5,000.00
SERVICES AND OTHER CONTRACTS IN ADVANCE 1,290.00
PROPERTY MACHINERY AND EQUIPMENT 15,339.10
FINANCIAL OBLIGATIONS 5,000.00
CAPITAL 32,000.00

ACCORDING TO SUNAT FORMAT

ACCOUNTING_VI_DAY Page 55
 CHAPTER IST “CARLOS SALAZAR ROMERO” PROJECT PREPARATION I

FORMATO 3.1 : "LIBRO DE INVENTARIOS Y BALANCES - BALANCE GENERAL" (1)

EJERCICIO:
RUC:
APELLIDOS Y NOMBRES, DENOMINACIÓN O RAZÓN SOCIAL:

EJERCICIO O EJERCICIO O
PERIODO PERIODO

ACTIVO PASIVO Y PATRIMONIO

ACTIVO CORRIENTE PASIVO CORRIENTE

Efectivo y Equivalente de Efectivo 20,370.90 Sobregiros y Pagarés Bancarios
Valores Negociables Cuentas por Pagar Comerciales
Cuentas por Cobrar Comerciales Cuentas por Pagar a Vinculadas
Cuentas por Cobrar a Vinculadas Otras Cuentas por Pagar 5,000.00
Otras Cuentas por Cobrar Parte Corriente de las Deudas a Largo Plazo
Existencias TOTAL PASIVO CORRIENTE 5,000.00
Gastos Pagados por Anticipado 1,290.00
TOTAL ACTIVO CORRIENTE 21,660.90 PASIVO NO CORRIENTE
Deudas a Largo Plazo
ACTIVO NO CORRIENTE Cuentas por Pagar a Vinculadas
Cuentas por Cobrar a Largo Plazo Ingresos Diferidos
Cuentas por Cobrar a Vinculadas a Largo Plazo Impuesto a la Renta y Participaciones Diferidos Pasivo
Otras Cuentas por Cobrar a Largo Plazo TOTAL PASIVO NO CORRIENTE -
Inversiones Permanentes
Inmuebles, Maquinaria y Equipo (neto de depreciación acumulada) 15,339.10 TOTAL PASIVO 5,000.00
Activos Intangibles (neto de amortización acumulada)
Impuesto a la Renta y Participaciones Diferidos Activo Contingencias
Otros Activos Interés minoritario
TOTAL ACTIVO NO CORRIENTE 15,339.10
PATRIMONIO NETO
Capital 32,000.00
Capital Adicional
Acciones de Inversión

Excedentes de Revaluación
Reservas Legales
Otras Reservas
Resultados Acumulados
TOTAL PATRIMONIO NETO 32,000.00

TOTAL ACTIVO 37,000.00 TOTAL PASIVO Y PATRIMONIO NETO 37,000.00

ACCOUNTING_VI_DAY Page 56
 CHAPTER IST “CARLOS SALAZAR ROMERO” PROJECT PREPARATION I

STATEMENT OF PROFIT AND LOSS

FAST FOOD "THE HOUSE OF FLAVOR"
(NEW SUNS)

DEPARTURE Year 1 Year 2 Year 3 Year 4 Year 5

SALES 158,208.68 164,775.85 170,893.87 177,716.58 184,790.28
(-) COST OF SALES 96,382.80 99,436.85 102,613.06 105,916.32 110,828.66
GROSS PROFIT 61,825.88 65,339.00 68,280.81 71,800.27 73,961.62
(-) ADMINISTRATION EXPENSES 17,940.00 16,560.00 16,560.00 16,560.00 16,560.00
(-) SALES EXPENSES 18,575.49 18,575.49 18,575.49 18,575.49 18,575.49
(-) DEPRECIATION AND AMORTIZATION 1,311.50 1,311.50 1,311.50 1,311.50 1,311.50
OPERATING UTILITY 23,998.88 28,892.00 31,833.82 35,353.27 37,514.63
(-) FINANCIAL EXPENSES 2,303.80 395.36 0.00 0.00 0.00
OTHER EXPENSES 453.40 453.40 453.40 453.40 453.40
NET INCOME BEFORE TAXES AND SHARES 21,241.68 28,043.25 31,380.42 34,899.87 37,061.23
(-) INCOME TAX (30%) 6,372.50 8,412.97 9,414.13 10,469.96 11,118.37
NET INCOME 14,869.17 19,630.27 21,966.29 24,429.91 25,942.86
LEGAL RESERVE 10% 1,486.92 1,963.03 2,196.63 2,442.99 2,594.29

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 CHAPTER IST “CARLOS SALAZAR ROMERO” PROJECT PREPARATION I

EXPENSE DETAILS:

ADMINISTRATION EXPENSES YEAR 1 NEXT YEARS

RH Manager and Cashier 15,600.00 15,600.00

rental of premises 40% 960.00 960.00

service charges 1,380.00
17,940.00 16,560.00

SALES EXPENSES

Essalud 1,306.04 1,306.04

RH of the waiters 12,000.00 12,000.00

rental of premises 60% 1,440.00 1,440.00

gratification 2,418.60 2,418.60
CTS 1410.85 1410.85
18,575.49 18,575.49

SERVICES SUMMARY
Light services 160.00
Water and sewage services 90.00
telephone service 60.00
Rental of premises 200.00
Advertising (radio and television) 500.00

SUMMARY OF MANAGEMENT EXPENSES

Office supplies 150.00
Organization Expenses 180.00
Constitution 550.00

DAILY BOOK AND PROJECTED BALANCE SHEET

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 CHAPTER IST “CARLOS SALAZAR ROMERO” PROJECT PREPARATION I

DIARIO AÑO 2011

CODIGO NOMBRE DE CUENTA DEBE HABER

101 15,170.90
102 200.00
104 5,000.00
18 1,290.00
33 15,339.10
45 5,000.00
50 32,000.00
POR EL ACTIVO, PASIVO Y PATRIMONIO
12 188,268.33
40111 30,059.65
70 158,208.68
CENTRALIZACION DEL REGISTRO DE VENTAS
60 76,351.20
40111 14,506.73
42 90,857.93
CENTRALIZACION DEL REGISTRO DE COMPRAS
24 76,351.20
61 76,351.20
INGRESO A ALMACEN
61 76,351.20
24 76,351.20
SALIDA DEL ALMACEN
6212 14,511.60
6271 1,306.04
4031 1,306.04
4032 1,886.51
4111 12,625.09
CENTRALIZACION DE LA PLANILLA DE REMUNERACIONES
63 6,120.00
40 706.80
42 6,826.80
CENTRALIZACION DE LOS SERVICIOS
63 1,380.00
4011 262.20
42 1,642.20
CENTRALIZACION DE LOS SERVICIOS SOLO UNA VEZ
10 188,268.33
12 188,268.33
CENTRALIZACION DE LOS INGRESOS DE CAJA
40 14,155.77
42 129,608.47
41 16,454.54
45 2,828.97
67 2,303.80
10 165,351.56
CENTRALIZACION DE LOS EGRESOS DE CAJA
63 27,600.00
424 27,600.00
POR LA PROVISION DE LOS RECIBOS POR HONORARIO
65 258.00
68 1,053.50
39 1,053.50
18 258.00
POR LA PROVISION DE LA DEPRECIACION DEL ACTIVO
65 2,253.40
40 428.15
42 2,681.55
POR LA PROVISION DE LOS GASTOS
629 1,410.85
4151 1,410.85
POR LA PROVISION DE LA C.T.S.
6214 2,418.60
4114 2,418.60
POR LA PROVISION DE LA GRATIFICACION
69 96,382.80
21 96,382.80
POR EL COSTO DE VENTAS
71 96,382.80
69 96,382.80
PARA SALDAR LA CUENTA 69
21 96,382.80
71 96,382.80
POR EL INGRESO AL ALMACEN
90 96,382.80
94 18,542.76
95 19,479.63
97 2,303.80
79 136,709.00
POR LA TRANSFERENCIA DE LOS GASTOS Y COSTOS

1,308,015.08 1,308,015.08

ACCOUNTING_VI_DAY Page 59
 CHAPTER IST “CARLOS SALAZAR ROMERO” PROJECT PREPARATION I

DIARIO AÑO 2012

CODIGO NOMBRE DE CUENTA DEBE HABER

101 38,087.66
102 200.00
104 5,000.00
18 1,032.00
33 15,339.10
39 1,053.50
40 9,565.06
45 2,171.03
50 32,000.00
58 1,486.92
59 13,382.26
POR EL ACTIVO, PASIVO Y PATRIMONIO
12 196,083.26
40111 31,307.41
70 164,775.85
CENTRALIZACION DEL REGISTRO DE VENTAS
60 79,405.25
40111 15,087.00
42 94,492.24
CENTRALIZACION DEL REGISTRO DE COMPRAS
24 79,405.25
61 79,405.25
INGRESO A ALMACEN
61 79,405.25
24 79,405.25
SALIDA DEL ALMACEN
6212 14,511.60
6271 1,306.04
4031 1,306.04
4032 1,886.51
4111 12,625.09
CENTRALIZACION DEL planilla
63 6,120.00
40 706.80
42 6,826.80
CENTRALIZACION DE LOS SERVICIOS
10 196,083.26
12 196,083.26
CENTRALIZACION DE LOS INGRESOS DE CAJA
40 24,650.52
42 131,600.59
41 16,454.54
45 2,171.03
67 395.36
10 175,272.04
CENTRALIZACION DE LOS EGRESOS DE CAJA
63 27,600.00
424 27,600.00
POR LA PROVISION DE LOS RECIBOS POR HONORARIO
65 258.00
68 1,053.50
39 1,053.50
18 258.00
POR LA PROVISION DE LA DEPRECIACION Y DEL INTANGIBLE
65 2,253.40
40 428.15
42 2,681.55
POR LA PROVISION DE LOS GASTOS
629 1,410.85
4151 1,410.85
POR LA PROVISION DE LA C.T.S.
6214 2,418.60
4114 2,418.60
POR LA PROVISION DE LA GRATIFICACION
69 99,436.85
21 99,436.85
POR EL COSTO DE VENTAS
71 99,436.85
69 99,436.85
PARA SALDAR LA CUENTA 69
21 99,436.85
71 99,436.85
POR EL INGRESO AL ALMACEN
90 99,436.85
94 17,162.76
95 19,479.63
97 395.36
79 136,474.60
POR LA TRANSFERENCIA DE LOS GASTOS Y COSTOS

1,373,252.14 1,373,252.14

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 CHAPTER IST “CARLOS SALAZAR ROMERO” PROJECT PREPARATION I

DIARIO AÑO 2013

CODIGO NOMBRE DE CUENTA DEBE HABER

101 58,898.88
102 200.00
104 5,000.00
18 774.00
33 15,339.10
39 2,107.00
40 11,605.53
50 32,000.00
58 3,449.95
59 31,049.51
POR EL ACTIVO, PASIVO Y PATRIMONIO
12 203,363.71
40111 32,469.84
70 170,893.87
CENTRALIZACION DEL REGISTRO DE VENTAS
60 82,581.46
40111 15,690.48
42 98,271.93
CENTRALIZACION DEL REGISTRO DE COMPRAS
20 82,581.46
61 82,581.46
INGRESO A ALMACEN
6212 14,511.60
6271 1,306.04
4031 1,306.04
4032 1,886.51
4111 12,625.09
CENTRALIZACION DEL REGISTRO DE VENTAS
63 6,120.00
4011 706.80
42 6,826.80
CENTRALIZACION DEL SERVICIO DE ALQUILER
10 203,363.71
12 203,363.71
CENTRALIZACION DE LOS INGRESOS DE CAJA
40 27,249.94
42 135,380.28
41 16,454.54
10 179,084.76
CENTRALIZACION DE LOS EGRESOS DE CAJA
63 27,600.00
424 27,600.00
POR LA PROVISION DE LOS RECIBOS POR HONORARIO
65 258.00
68 1,053.50
39 1,053.50
18 258.00
POR LA PROVISION DE LA DEPRECIACION DEL ACTIVO
65 2,253.40
40 428.15
42 2,681.55
POR LA PROVISION DE LOS GASTOS
629 1,410.85
4151 1,410.85
POR LA PROVISION DE LA C.T.S.
6214 2,418.60
4114 2,418.60
POR LA PROVISION DE LA GRATIFICACION
69 102,613.06
21 102,613.06
POR EL COSTO DE VENTAS
71 102,613.06
69 102,613.06
PARA SALDAR LA CUENTA 69
21 102,613.06
71 102,613.06
POR EL INGRESO AL ALMACEN
90 102,613.06
94 17,162.76
95 19,479.63
79 139,255.45
POR LA TRANSFERENCIA DE LOS GASTOS Y COSTOS

1,352,039.11 1,352,039.11

ACCOUNTING_VI_DAY Page 61
 CHAPTER IST “CARLOS SALAZAR ROMERO” PROJECT PREPARATION I

DIARIO AÑO 2014

CODIGO NOMBRE DE CUENTA DEBE HABER

101 83,177.82
102 200.00
104 5,000.00
18 516.00
33 15,339.10
39 3,160.50
40 12,606.68
50 32,000.00
58 5,646.57
59 50,819.17
POR EL ACTIVO, PASIVO Y PATRIMONIO
12 211,482.74
40111 33,766.15
70 177,716.58
CENTRALIZACION DEL REGISTRO DE VENTAS
60 85,884.72
40111 16,318.10
42 102,202.81
CENTRALIZACION DEL REGISTRO DE COMPRAS
20 85,884.72
61 85,884.72
INGRESO A ALMACEN
6212 14,511.60
6271 1,306.04
4031 1,306.04
4032 1,886.51
4111 12,625.09
CENTRALIZACION DEL REGISTRO DE VENTAS
63 6,120.00
4011 706.80
42 6,826.80
CENTRALIZACION DEL SERVICIO DE ALQUILER
10 211,482.74
12 211,482.74
CENTRALIZACION DE LOS INGRESOS DE CAJA
40 28,919.79
42 139,311.16
41 16,454.54
10 184,685.49
CENTRALIZACION DE LOS EGRESOS DE CAJA
63 27,600.00
424 27,600.00
POR LA PROVISION DE LOS RECIBOS POR HONORARIO
65 258.00
68 1,053.50
39 1,053.50
18 258.00
POR LA PROVISION DE LA DEPRECIACION DEL ACTIVO
65 2,253.40
40 428.15
42 2,681.55
POR LA PROVISION DE LOS GASTOS
629 1,410.85
4151 1,410.85
POR LA PROVISION DE LA C.T.S.
6214 2,418.60
4114 2,418.60
POR LA PROVISION DE LA GRATIFICACION
69 105,916.32
21 105,916.32
POR EL COSTO DE VENTAS
71 105,916.32
69 105,916.32
PARA SALDAR LA CUENTA 69
21 105,916.32
71 105,916.32
POR EL INGRESO AL ALMACEN
90 105,916.32
94 17,162.76
95 19,479.63
79 142,558.71
POR LA TRANSFERENCIA DE LOS GASTOS Y COSTOS

1,418,346.01 1,418,346.01

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DIARIO AÑO 2015

CODIGO NOMBRE DE CUENTA DEBE HABER

101 109,975.07
102 200.00
104 5,000.00
18 258.00
33 15,339.10
39 4,214.00
40 5,635.54
50 32,000.00
58 16,116.54
59 72,806.09
POR EL ACTIVO, PASIVO Y PATRIMONIO
12 219,900.43
40111 35,110.15
70 184,790.28
CENTRALIZACION DEL REGISTRO DE VENTAS
60 90,797.06
40111 17,251.44
42 108,048.50
CENTRALIZACION DEL REGISTRO DE COMPRAS
20 90,797.06
61 90,797.06
INGRESO A ALMACEN
6212 14,511.60
6271 1,306.04
4031 1,306.04
4032 1,886.51
4111 12,625.09
CENTRALIZACION DEL REGISTRO DE VENTAS
63 6,120.00
4011 706.80
42 6,826.80
CENTRALIZACION DEL SERVICIO DE ALQUILER
10 219,900.43
12 219,900.43
CENTRALIZACION DE LOS INGRESOS DE CAJA
40 22,359.31
42 145,156.84
41 16,454.54
10 183,970.70
CENTRALIZACION DE LOS EGRESOS DE CAJA
63 27,600.00
424 27,600.00
POR LA PROVISION DE LOS RECIBOS POR HONORARIO
65 258.00
68 1,053.50
39 1,053.50
18 258.00
POR LA PROVISION DE LA DEPRECIACION DEL ACTIVO
65 2,253.40
40 428.15
42 2,681.55
POR LA PROVISION DE LOS GASTOS
629 1,410.85
4151 1,410.85
POR LA PROVISION DE LA C.T.S.
6214 2,418.60
4114 2,418.60
POR LA PROVISION DE LA GRATIFICACION
69 110,828.66
21 110,828.66
POR EL COSTO DE VENTAS
71 110,828.66
69 110,828.66
PARA SALDAR LA CUENTA 69
21 110,828.66
71 110,828.66
POR EL INGRESO AL ALMACEN
90 110,828.66
94 17,162.76
95 19,479.63
79 147,471.05
POR LA TRANSFERENCIA DE LOS GASTOS Y COSTOS

1,491,413.25 1,491,413.24

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PROJECTED BALANCE YEAR 01 YEAR 02 YEAR 03 YEAR 04 YEAR 05

ASSET
CURRENT ASSETS
101 BOX 38,087.66 58,898.88 83,177.82 109,975.07 145,904.80
102 FIXED FUNDS 200.00 200.00 200.00 200.00 200.00
104 CURRENT ACCOUNT 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00
18 1,032.00 774.00 516.00 258.00 0.00
TOTAL CURRENT ASSETS 44,319.66 64,872.88 88,893.82 115,433.07 151,104.80
NON-CURRENT ASSETS
33 15,339.10 15,339.10 15,339.10 15,339.10 15,339.10
39 -1,053.50 -2,107.00 -3,160.50 -4,214.00 -5,267.50
TOTAL NON-CURRENT ASSETS 14,285.60 13,232.10 12,178.60 11,125.10 10,071.60
TOTAL ASSETS 58,605.26 78,104.98 101,072.42 126,558.17 161,176.40
LIABILITIES AND EQUITY
PASSIVE
40 9,565.06 11,605.53 12,606.68 5,635.54 14,310.92
45 2,171.03 0.00
TOTAL LIABILITIES 11,736.09 11,605.53 12,606.68 5,635.54 14,310.92
HERITAGE
50 32,000.00 32,000.00 32,000.00 32,000.00 32,000.00
58 1,486.92 3,449.95 5,646.57 16,116.54 18,710.82
59 13,382.26 31,049.51 50,819.17 72,806.09 96,154.66
TOTAL ASSETS 46,869.18 66,499.45 88,465.75 120,922.62 146,865.49
TOTAL LIABILITIES AND EQUITY 58,605.26 78,104.98 101,072.42 126,558.17 161,176.41

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21,241 28,043 31,380 34,899 37,061

NET INCOME BEFORE PART. GO
.68 .25 .42 .87 .23
6,372. 8,412 9,414 10,469 11,118.
Income Tax
50 .98 .13 .96 37
NET INCOME 14,869.18 19,630.28 21,966.29 24,429.91 25,942.86
1,486. 1,963 2,196 2,442 2,594
Legal Reserve
92 .03 .63 .99 .29
13,382 17,667 19,769. 21,986 23,348.
ACCUMULATED RESULTS
.26 .25 66 .92 57

NET INCOME BEFORE TAXES AND SHARES

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ECONOMIC FINANCIAL CASH FLOW

2010 2011 2012 2013 2014 2015

INCOME
NET SALES 158,208.68 164,775.85 170,893.87 177,716.58 184,790.28
EXPENDITURES
INVESTMENT COST
FIXED INVESTMENT 15,339.10
INTANGIBLE INVESTMENT 1,290.00
WORKING CAPITAL 10,274.00
RESIDUAL VALUE OF FIXED ASSETS 2355.00
RECOVERY OF WORKING CAPITAL 10274.00
TOTAL INCOME 158,208.68 164,775.85 170,893.87 177,716.58 197,419.28
OPERATING COST
COST OF SALES 96,382.80 99,436.85 102,613.06 105,916.32 110,828.66
ADMINISTRATIVE EXPENSES 17,940.00 16,560.00 16,560.00 16,560.00 16,560.00
SALES EXPENSES 18,575.49 18,575.49 18,575.49 18,575.49 18,575.49
DEPRECIATION 1,053.50 1,053.50 1,053.50 1,053.50 1,053.50
AMORTIZATION OF INTANGIBLES 258.00 258.00 258.00 258.00 258.00
TOTAL EXPENDITURES 26,903.10 134,209.79 135,883.84 139,060.05 142,363.31 147,275.65
NET INCOME BEFORE TAX 23,998.88 28,892.00 31,833.82 35,353.27 50,143.63
INCOME TAX PAYMENT 7199.66 8667.60 9550.15 10605.98 15043.09
NET INCOME 16799.22 20224.40 22283.67 24747.29 35100.54
DEPRECIATION 1,053.50 1,053.50 1,053.50 1,053.50 1,053.50
AMORTIZATION OF INTANGIBLES 258.00 258.00 258.00 258.00 258.00
-
ECONOMIC CASH FLOW 26,903.10 18,110.72 21,535.90 23,595.17 26,058.79 36,412.04
LOANS 5,000.00
AMORTIZATION -2,828.97 -2,171.03
INTERESTS -2,303.80 -395.36
TAX SHIELD 691.14 118.61 0.00
-
FINANCIAL CASH FLOW 21,903.10 13,669.09 19,088.12 23,595.17 26,058.79 36,412.04

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CHAPTER VII

ASSESSMENT

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1. FINANCIAL INDICATORS

1.1 NET PRESENT VALUE

CALCULATION OF THE OPPORTUNITY COST OF THE PROJECT

CALCULATION OF CAPITAL WEIGHTED OPPORTUNITY COST (COPK)

SOURCES INVESTMENT AMOUNT INVESTMENT RATIO % INTEREST RATES

32,000.00 0.864864865 15%

OWN RESOURCES
BANKS 5,000.00 0.135135135 5%
TOTAL 37,000.00 1 20%

1.2 NET ECONOMIC PRESENT VALUE:

1.2.1 VANE

YEARS FCE FACTOR 14% VANE

0 -26,903.10 1.0000000 -26,903.10
2011 18,110.72 0.8799049 15,935.71
2012 21,535.90 0.7742326 16,673.80
2013 23,595.17 0.6812510 16,074.24
2014 26,058.79 0.5994361 15,620.58
2015 36,412.04 0.5274467 19,205.41
TOTAL 56,606.64

VANE = 56,733.42 > O = 1

THEREFORE THE PROJECT IS ACCEPTED BECAUSE THE VANE IS GREATER THAN 1

1.2.2 VANF

YEARS FCF FACTOR 14% VANF

0 -21,903.10 1.0000000 - 21,903.10
2011 13,669.09 0.8799049 12,027.50
2012 19,088.12 0.7742326 14,778.65
2013 23,595.17 0.6812510 16,074.24
2014 26,058.79 0.5994361 15,620.58
2015 36,412.04 0.5274467 19,205.41
TOTAL 55,803.27

VANF= 55,930.05 > O = 1

THEREFORE THE PROJECT IS ACCEPTED BECAUSE THE VANF IS GREATER THAN 1

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1.3 INTERNAL RATE OF ECONOMIC RETURN:

1.3.1 TIRE

YEARS FCE FACTOR 75% VAN FACTOR 73% VAN

0 -26,903.10 1.0000000 -26,903.10 1.0000000 -26,903.10
2011 18,110.72 0.5725959 10,370.12 0.5780347 10,468.62
2012 21,535.90 0.3278661 7,060.89 0.3341241 7,195.66
2013 23,595.17 0.1877348 4,429.64 0.1931353 4,557.06
2014 26,058.79 0.1074962 2,801.22 0.1116389 2,909.18
2015 36,412.04 0.0527285 1,919.95 0.0645312 2,349.71
TOTAL -321.28 577.14

ANNEX CALCULATION FACTOR

75% 0 73%
75% 1 73%
75% 2 73%
75% 3 73%
75% 4 73%
75% 5 73%

TIRE= 75%> O = 14%

THEREFORE THE PROJECT IS ACCEPTED BECAUSE THE
TIRE IS GREATER THAN COPK 14%

1.3.2 TIRF
YEARS FCE FACTOR 80% VAN FACTOR 78% VAN
-
0 -21,903.10 1.0000000 -21,903.10 1.0000000 21,903.10

2011 13,669.09 0.5551484 7,588.37 0.5617978 7,679.26

2012 19,088.12 0.3081898 5,882.76 0.3156167 6,024.53

2013 23,595.17 0.1710911 4,036.92 0.1773128 4,183.73

2014 26,058.79 0.0949809 2,475.09 0.0996139 2,595.82

2015 36,412.04 0.0527285 1,919.95 0.0559629 2,037.72

TOTAL 0.00 617.96

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ANNEX CALCULATION FACTOR

80% 0 78%
80% 1 78%
80% 2 78%
80% 3 78%
80% 4 78%
80% 5 78%

TIRF= 80%> O = 14%

THEREFORE THE PROJECT IS ACCEPTED BECAUSE THE
TIRF IS GREATER THAN COPK 14%

1.4 COST BENEFIT

1.4.1 B/CE
YEARS BN FACTOR 14% GOES
0 -26,903.10 1.0000000 -26,903.10
2011 18,110.72 0.8799049 15,935.71
2012 21,535.90 0.7742326 16,673.80
2013 23,595.17 0.6812510 16,074.24
2014 26,058.79 0.5994361 15,620.58
2015 36,412.04 0.5274467 19,205.41
VAN 56,606.64

B/CE= 83,509.74 3.104093427

26,903.10

1.4.1 B/CF
YEARS BN FACTOR 14% GOES
0 -21,903.10 1.0000000 - 21,903.10
2011 13,669.09 0.8799049 12,027.50
2012 19,088.12 0.7742326 14,778.65
2013 23,595.17 0.6812510 16,074.24
2014 26,058.79 0.5994361 15,620.58
2015 36,412.04 0.5274467 19,205.41
VAN 55,803.27

B/CE= 77,706.37 3.547733927

21,903.10

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ANNEXES

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 CHAPTER IST “CARLOS SALAZAR ROMERO” PROJECT PREPARATION I

QUESTIONNAIRE

Receive a warm greeting from the IST accounting students Carlos Salazar Romero; we request your
support in completing this questionnaire.
We appreciate your
cooperation.

INSTRUCTIONS: Read the following questions carefully and answer as honestly as possible.

1. Do you like to eat fast food?

YEAH NO

2. Would you prefer a place close to or in the city center?

______________________________________

3. What type of fast food do you eat the most?

a) Pizza b) Salchipollo c) Hamburger d) Anticucho e) Others ________

4. How much do you regularly pay for the product?

a) ______ b)______ c) ______ d) ______ e) ______

5. Regarding the price of the product; you are:

OK DISAGREEMENT

6. How many times a week do you eat fast food?

a) 1 b) 2 c) 3 d) 4 e) OTHERS:______

7. And how much do you spend regularly when you consume the product?

_______________________________________

8. What nearby fast food businesses do you go to most often?

1.- _____________
2.- _____________
3.- _____________

9. And what is the service provided by these establishments?

oh good b) Regular c) Bad

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10. Would you like to see a new fast food restaurant open in your area?

YEAH NO

11. What opening hours would you like for the new location?
OPEN:____________________
CLOSE:__________________

12. Do you prefer eating out or home delivery?

________________________________________

CONTROL DATA:

13. What is your average weekly income?

a) Less than S/. 50
b) Between S/. 51 and 70
c) Between S/. 71 and 90
d) More than S/. 91

IDENTIFICATION DATA:

Age:
Address:
Socioeconomic level

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ANNEX 1:
1.- DO YOU LIKE TO EAT FAST FOOD?

YEAH: 78% 93
NO: 22% 26

COMMENT:

Through this filter question we separate those people who consume and those who do not consume
FAST FOOD in order to establish what percentage would be willing to consume our product. We found
that 78% do consume CR compared to 22% who do not consume any type of fast food.

2.- DO YOU PREFER A PLACE NEAR OR IN THE CITY

CENTER?

NEAR 70% 65
CITY CENTER: 30% 28

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COMMENT:

In this question we sought to know if the location would be beneficial to us and we obtained 70% who
prefer to consume close to their home (in this case San Luis), against 30% who prefer to consume in
the city center.

3.- WHAT TYPE OF FAST FOOD DO YOU EAT THE MOST?

a) Pizza b) Salchipollo c) Hamburger d) Anticucho e) Others

14% 30% 26% 16% 14%
13 28 24 15 13

DETAIL OF OTHERS

Grilled
chicken 62% 8
Fried
rice 23% 3
Rice
with chicken 15% 2

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COMMENT:

This question was of great importance in our work, as it shows us which products we plan to offer are
most consumed. Pizza shows 14%, salchipollo 30%, hamburger 26%, anticucho 16%, as for the 14%
of other products, we are going to reduce it from those who consume fast food, counting only those
who consume our products that we will serve.

4.- HOW MUCH DO YOU REGULARLY PAY FOR THE PRODUCT?

ROUNDED AVERAGE
a) Pizza 3.00 3.10
b) Salchipollo 3.50 3.56
c) Hamburger: 2.00 2.09
d) Anticucho 1.50 1.60
e) Others
Grilled chicken 9.50
Fried rice 7.00
Rice with chicken 4.00

COMMENT:

Regarding this question, the annex of the results is very important because it shows the different
prices that are on the market and the graph shows us the results already averaged. PIZZA S/. 3.00,
SAUSAGE POULTRY S/. 3.50, HAMBURGER S/. 2.50 and ANTICUCHO S/. 1.50 prices we will set to
sell.

5.- REGARDING THE PRICE OF THE PRODUCT; YOU ARE:

OK: 53% 49
DISAGREEMENT: 47% 44

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COMMENT:

This question is complementary to find out whether the public agrees or not with the price of the
dishes established in the market. We found that 53% agreed, and 47% disagreed.

6.-HOW MANY TIMES A WEEK DO YOU EAT FAST FOOD?

TOTAL

a) 1: 20% 19
b) 2: 57% 53
c) 3: 18% 17
d) 4: 1% 1
e) OTHERS: 3% 3

ACCORDING TO EACH PRODUCT

SAUSAGE
PIZZA CHICKEN HAMBURGER ANTICUCHO
2 12 5
10 14 17 12
2 7 6 2
1
1 MONTH 2 MONTHS 1 MONTH

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6.-HOW MANY TIMES A WEEK DO YOU EAT FAST FOOD?

COMMENT:

This is another important question, because through it we obtain the WEEKLY frequency with which
these dishes are consumed; that is, how often they would consume our products. We find that 20%
consume once a week, 57% twice a week, 18% three times a week, 1% four times a week, and finally
3% show that they only consume sometimes (1 or 2 times a month).

7.- AND HOW MUCH DO YOU REGULARLY SPEND WHEN YOU CONSUME THE PRODUCT?

a) Pizza 8.70
b) Salchipollo 12.33
c) Hamburger: 8.68
d) Anticucho 6.67

EXPENDITURE DETAILS BY PRODUCT:

10 3.5 9 10 12 6 9 10 7 12 4 15 9 9 5
7 1.5 12 6 7 3.5 7.5 15 5 5 6 15 15 7 15 7 10 15 20 50 5 20 15 15 5 7 10 30 15 8 10 7 15 32 8
7 5 10 25 4.5 3 25 5 40 10 5 10 1 5 5 5 4 2 4 9 6 12 4 4 2.6 10 12 8
10 9 10 10 5 3 9 5 6 9 10 3 2 3 6

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COMMENT:

Here we also obtained an average response for each product and the expenditure that each person
generally has when consuming these products.

8.- WHICH NEARBY FAST FOOD BUSINESSES DO YOU GO TO MOST OFTEN?

· OKISS 2% 2
· D KARLOS 1% 1
· SANDWICH CART 45% 42
· GABRIEL'S PIZZA 9% 8
· NOOM 2% 2
· BETO S 1% 1
· KIKIRIKI 2% 2
· TONY S 1% 1
· LITTLE GIRLS 4% 4
· DOLPHIN 1% 1
· FLOWERS 2% 2
· THE HUT 1% 1
· HE'S PALERMO 2% 2
· NAVA POULTRY SHOP 1% 1
· VENICE 1% 1
· THE FAT GUY 4% 4
· ROKI POULTRY SHOP 1% 1
· THE BLOWOUT 1% 1
· THE PORRON 1% 1
· CHICKEN DELICIAS 1% 1
· OVAL THE FAMILY 9% 8
· BY BRUCES 1% 1
· THROUGH BUENOS AIRES 1% 1
· CHIMBOTE CENTER 2% 2
· BY THE OLIVE TREES 2% 2

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COMMENT:

This graph only shows us our competition in percentage terms, the busiest and most visited
establishments that could be a rival for our future business.

9.- AND WHAT IS THE SERVICE PROVIDED BY THESE

ESTABLISHMENTS?

oh good : 38% 35
b) REGULAR: 61% 57
c) BAD: 1% 1

COMMENT:

This question shows us the quality of service provided by other establishments (the competition), 38%
say the quality is good, 61% average, and 1% bad. An important detail that we will take into account.

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10.- WOULD YOU LIKE TO SEE A NEW FAST FOOD PLACE OPEN IN THE AREA?

YEAH 97% 90
NO 3% 3

COMMENT:

This is a key question because the answers we receive show whether or not our business would be
accepted in this location. The positive response of 97% is a firm yes, as they all concluded that they
would consume at our new location. And 3% said no because they believe there are already too many
businesses.

11.- WHAT OPERATION HOURS WOULD YOU LIKE FOR THE NEW LOCATION?

PERCENTAGE AMOUNT
5. pm 11% 18
6. pm 24% 39
OPEN: 7. pm 13% 21
8.pm 3% 4
9.pm 3% 4

10. pm 6% 9
CLOSE: 11. pm 6% 7
12. am 30% 10
1. am 4% 48

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COMMENT:

This question, in response to the positive response, shows us the schedule that best suits our future
customers.

12.- DO YOU PREFER TO EAT OUT OR HOME DELIVERY?

GO OUT 60% 56
HOME DELIVERY: 40% 37

COMMENT:

Another complementary question gives us the option of providing a better service through delivery for
the greater convenience of our customers.

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13.-WHAT IS YOUR AVERAGE WEEKLY INCOME?

a) Less than S/. 50 18% 17

b) Between S/. 51 and 70 12% 11
c) Between S/. 71 and 90 19% 18
d) More than S/. 91 51% 47

COMMENT:

The last question shows us that the people we will serve have sufficient financial resources to indulge
in consuming our products.

ANNEX No. 2:

Supplier of flour, yeast

COMMERCI
LOCATION PRICE PER Kgr.
AL
Pyramid Merc Buenos Aires post 22 1.64 n/s

The twins Saint Louis II stage m39 1.70n/s

Pyramid Merc Buenos Aires post 22 5.50n/s

The little Wed Oct 3rd 5.70n/s

northern girl

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Supplier of cheese, ham, tomato paste

PRICE PER
WHOLESALERS LOCATION
Kgr.
Lord of Miracles sausages Merc Buenos Aires post 45 12.00 n/s
Charley sausages Merc. Villa Maria post 50 13.00n/s
Lord of Miracles sausages Merc. Buenos Aires post 45 16.00 n/s
Javier sausages Merc. Villa Maria post 26 18.00n/s
Lord of Miracles sausages Merc Buenos Aires post 45 1.30n/s
Charley sausages Merc. Villa Maria post 50 1.50 n/s

Pineapple supplier

FRUIT WHOLESALERS LOCATION

“Star” fruit shop Merc La Perla post MN 16
The Cedars Fruit Shop Merc. The Cedars post 25

Ideal supplier of milk, tomato paste, oregano, oil, cinnamon sugar, cloves, rice and biscuits.

FRUIT WHOLESALERS LOCATION

Commercial fight Merc Buenos Aires post32
Frank Distributor Merc. New Dawn post 14

Specialty Bread/Burger Supplier

FRUIT WHOLESALERS LOCATION

Julissa Bakery Garatea mz 54 lt 18
Bakery the solution Jr.cuzco f-4

Supplier of meat/burger and fries

FRUIT WHOLESALERS LOCATION

Yolanda sausages Merc Buenos Aires post 56
Florcita sausages Merc. Progress post 10

Supplier of yellow potatoes and sweet potatoes

FRUIT WHOLESALERS LOCATION

“Pauline” distributor Merc Buenos Aires post 72
The ecomico distributor Saint Louis II h-44

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Chicken supplier

FRUIT WHOLESALERS LOCATION

Edison Chickens Merc La Perla post 103

Jaimito Poultry Farm Merc. Buenos Aires post 35

Suppliers of condiments and other supplies

WHOLESALERS LOCATION
“Rosana” Distributor Merc Buenos Aires post 23
“Fiorella” commercial Merc .Villa Maria post 53

 Salt
 Cumin
Pepper
 Vinegar
 Ground garlic
 Panca chili
 Oil
 Eggs

Egg supplier

WHOLESALERS LOCATION
Miñano Poultry Farm Merc. Buenos Aires post 262

J&J Poultry Merc .Villa Maria post 99

Mustard and ketchup supplier.

WHOLESALERS LOCATION
Spices consolation Merc.Buenos Aires post 104

“The Palm Trees” commercial Merc.Buenos Aires post 78

Beverage Suppliers

DISTRIBUTORS
Carmen Distributor
Backus & Johnston

Products in their different presentations:

 Pepsi
 Coca Cola
 Inka Cola
 Mineral water

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ANNEX 3:
LIST OF POSSIBLE SUPPLIERS

 STAINLESS STEEL GAS PIZZA OVEN AND CHARCOAL GRILL

1. METAL STRUCTURES YOSIMAR “SRLtda.”: La Marina 374 Trujillo Tel.

223654

AMOUNT DETAIL PRICE S/.

1 GAS OVEN 1550.00
1 CHARCOAL GRILL 275.00

2. OXIAML FACTORY “SAC.” Villa Maria del Triumph 352 Lima Tel. 2874120

AMOUNT DETAIL PRICE S/.

1 GAS OVEN 1,550.00
1 CHARCOAL GRILL 285.00

3. METAL STRUCTURES FAMETAL“SRL” San Juan de Dios Lima Tel. 3256985

AMOUNT DETAIL PRICE S/.

1 GAS OVEN 1765.00
1 CHARCOAL GRILL 265.00

4. METAL STRUCTURES WALLS “SRLtda.”: av. Grau 374 Lima Tel. 2174356

AMOUNT DETAIL PRICE S/.

1 GAS OVEN 1300.00
1 CHARCOAL GRILL 250.00

 BROWN WOODEN TABLE, DESK AND COUNTER SET

(A table and four chairs)

1) DECOR CENTRO FURNITURE STORE Pacifico Ave. s/n urb.
Casuarinas.....New Chimbote tel.324561

AMOUNT DETAIL PRICE S/.

01 BOARD GAME 180.00
08 BOARD GAMES 1,440.00
01 COUNTER 500.00
01 DESK 300.00
 2) RAMIREZ FURNITURE STORE: Elias Aguirre 321 Chimbote tel. 7523642

AMOUNT DETAIL PRICE S/.

1 GAME 160.00
10 GAME 1,550.00
1 COUNTER 1,600.00
1 DESK 790.00

3) PACHACUTEC FURNITURE STORE: Urb. Unicreto 213 Av. Pacific New_Chimbote

tel. 452632
AMOUNT DETAIL PRICE S/.
1 GAME 170.00
10 GAME 1,600.00
1 COUNTER 1,750.00
1 DESK 850.00

4) CHAVIN FURNITURE: Jr. Callao B_3 Chimbote Relocation Zone Tel. 201074

AMOUNT DETAIL PRICE S/.

1 GAME 190.00
10 GAME 1,580.00
1 COUNTER 1,800.00
1 DESK 700.00

 HOUSEHOLD APPLIANCES

ANA ISABEL SRL COMMERCIAL

SING. DETAIL PRICE S/.

1 MABE FREEZER 301 LTS. 1450.00
1 INRESA REFRIGERATOR 280 LTS 1,000.00
1 INDURAMA 5 BURNER COOKER WITH GRILL 2350.00

1 INRECO 90 CNT EXTRACTOR HOODS. 130.00

3 INDURAMA MEDIUM FANS 150.00
1 LG 32" TV. LG FLAT SCREEN 1,000.00
1 BLENDER 220.00
EFE STORES

AMOUNT DETAIL PRICE S/.

1 420 LTS LUX FREEZER. 1,560.00
1 COLDEX REFRIGERATOR 280 LTS 1,198.00
1 MABE 4 BURNER KITCHEN 980.00
2 INRECO 90 CNT EXTRACTOR HOODS. 260.00
4 INDURAMA MEDIUM FANS 240.00
1 32 INCH TELEVISION LG FLAT SCREEN 1,100.00
1 MINI COMPONENT 850 W SANSUNG 480.00
1 BLENDER 220.00
LA CURACAO STORES

AMOUNT DETAIL PRICE S/.

1 COLDEX FREEZER OF 420 LTS. 1,760.00
1 MABE REFRIGERATOR 280 LTS 1,250.00
1 COLDEX 4 BURNER COOKER 805.00
2 OSTER EXTRACTOR HOODS 90 CNT. 205.00
4 CUNICA MEDIUM FANS 210.00
1 32 INCH TELEVISION PANASONIC FLAT 1,250.00
SCREEN
1 850 W LG MINI COMPONENT. 430.00
1 OSTER BLENDER 189.00

ELEKTRA STORES

AMOUNT DETAIL PRICE S/.

1 IMACO 420 LTS FREEZER. 1,600.00
1 LG REFRIGERATOR. 280 LTS 1,310.00
1 INRESA 4 BURNER COOKER 750.00
2 PHILIPS 90 CNT EXTRACTOR HOODS. 298.00
4 IMACO MEDIUM FANS 242.00
1 32 INCH TELEVISION SONY FLAT SCREEN 1,7500.00
1 850 W AIWA MINI COMPONENT. 450.00
1 BLENDER 175.00

ANNEX No. 4:
NOTARY MR. PASTOR
LARROSA=================================================

PLEASE EXTEND IN YOUR REGISTRY OF PUBLIC DEEDS A SIMULTANEOUS

INCORPORATION OF A LIMITED LIABILITY COMPANY
GRANTING:=================================================================
=
1.- BUSTAMANTE RAMIREZ YURUBI ANGELICA, PERUVIAN WITH DNI N°47266438,
UNIVERSITY STUDENT, SINGLE, RESIDING IN UPISS SAN LUIS II ETAPA F 7 AV. ALCATRAZ
S/N, NUEVO CHIMBOTE DISTRICT, SANTA PROVINCE, ANCASH
DEPARTMENT.===================================================
2.- CALDERON ARANA PRISCILA ISOLINA, PERUVIAN WITH DNI N° 45987985, UNIVERSITY
STUDENT, SINGLE, RESIDING IN PUEBLO JOVEN 1 DE MAYO AV. VICTOR RAUL HAYA DE
LA TORRE N° 6828 MZ P LT 4, NUEVO CHIMBOTE DISTRICT, SANTA PROVINCE, ANCASH
DEPARTMENT.===============================================================
=====
3.- DEZA VILLALOBOS KATIA FIORELLA, PERUVIAN WITH DNI N° 47237037, UNIVERSITY
STUDENT, SINGLE, RESIDING IN URB. BELLAMAR I STAGE MZ F LT 1, NUEVO CHIMBOTE
DISTRICT, SANTA PROVINCE, ANCASH
DEPARTMENT.===============================================================
========
4.- MONZON BRICEÑO PAHOLY JANETH, PERUVIAN WITH DNI N° 44681133, UNIVERSITY
STUDENT, SINGLE, DOMICILED IN AA.HH.ESPERANZA ALTA JR. COLOMBIA MZ U LT 31
CHIMBOTE DISTRICT, SANTA PROVINCE, ANCASH
DEPARTMENT.===============================================================
=
FOR THESE PURPOSES ALL CELEBRATE IN THE FOLLOWING TERMS: =========
FIRST.- BY THIS SOCIAL AGREEMENT THE GRANTORS EXPRESS THEIR FREE WILL TO
ESTABLISH A LIMITED LIABILITY COMPANY TAKING INTO ACCOUNT THAT THEY PLAN
TO BE FOUR SHAREHOLDERS UNDER THE NAME "RESTAURANTE LA CASITA DEL SABOR"
SRLTDA, THEY ARE OBLIGED TO MAKE THE CONTRIBUTIONS FOR THE FORMATION OF
THE SHARE CAPITAL AND TO FORMULATE THE CORRESPONDING
STATUTE.=================================================
SECOND.- THE CAPITAL OF THE COMPANY MAY BE CONSTITUTED =============
A) WITH CASH CONTRIBUTIONS, ACCORDING TO ART. 23° OF LAW
26887.===============================================================
B) WITH DELIVERY OF NON-CASH CONTRIBUTIONS, ACCORDING TO ART. 23° OF
LAW
26887.===============================================================
C) WITH NON-CASH CONTRIBUTIONS, CREDIT RIGHTS, ACCORDING TO ART. 26° OF
LAW N° 26887.======================================================
THIRD, THE AMOUNT OF SHARE CAPITAL IS S/. 32,000.00 (THIRTY TWO THOUSAND AND
00/100 NEW SOLES), REPRESENTED BY 800 REGISTERED SHARES OF A NOMINAL VALUE
OF S/. 10.00 EACH SUBSCRIBED AND PAID AS
FOLLOWS:=================================================================
1.- BUSTAMANTE RAMIREZ YURUBI ANGELICA, SUBSCRIBES AND PAYS 800 SHARES OF
THE NOMINAL VALUE OF S/. 10.00 EACH FOR A TOTAL OF S/.
8,000.00.==============================================================
2.- CALDERON ARANA PRISCILA ISOLINA, SUBSCRIBES AND PAYS FOR 800 SHARES WITH
A NOMINAL VALUE OF S/. 10.00 EACH FOR A TOTAL OF S/.
8,000.00.==============================================================
3.- DEZA VILLALOBOS KATIA FIORELLA, SUBSCRIBES AND PAYS FOR 800 SHARES WITH
A NOMINAL VALUE OF S/. 10.00 EACH FOR A TOTAL OF S/.
8,000.00.===================================================================
4.- MONZON BRICEÑO PAHOLY JANETH, SUBSCRIBES AND PAYS 800 SHARES WITH A
NOMINAL VALUE OF S/. 10.00 EACH FOR A TOTAL OF S/.
8,000.00.===============================================================
THE CAPITAL IS FULLY SUBSCRIBED AND PAID IN CASH:
===========================================================================
==
FOURTH.- IN ACCORDANCE WITH SECTION 5 OF ART. 54 OF LAW No. 26887. THE HEAD IN
CHARGE OF THE COMPANY IS THE GENERAL MANAGER
==========================================================================
A).- THE ADMINISTRATION IS IN CHARGE OF A SINGLE MEMBER AND IS:============
1.- GENERAL MANAGER: CALDERON ARANA PRISCILA ISOLINA, PERUVIAN WITH DNI N°
45987985 WHO WILL REPRESENT THE COMPANY WITH SINGLE SIGNATURE WITH THE
POWERS INDICATED IN ART. 10 ° OF THE STATUTE APPROPRIATE TO LAW N° 26887
WITHOUT REQUIRING POWER BY SEPARATE
DOCUMENT.================================================================
====
FIFTH.- THE COMPANY WILL BE GOVERNED BY THE FOLLOWING STATUTE WHICH SETS
OUT THE NAME, PURPOSE, DOMICILE, DURATION, SHARE CAPITAL AND
ADMINISTRATION BODIES AND IN EVERYTHING NOT PROVIDED FOR HEREIN, THE
PROVISIONS OF THE GENERAL LAW OF COMPANIES LAW No. 26887 WILL BE APPLIED,
WHICH WILL HEREINAFTER BE CALLED THE
"LAW".=======================================================

STATUTE

Article One.- NAME OF THE COMPANY

The Limited Liability Commercial Company that is being established is called “LA CASITA DEL
SABOR”.SRL

Article Two.- CORPORATE PURPOSE

The purpose of the company is to engage in fast food service; the acts related to it that
contribute to the achievement of its purposes are understood to be included in the corporate
purpose, even if they are not expressly indicated in these Bylaws.

Article Three.- REGISTERED OFFICE

The company's registered office is in the city of Nvo. Chimbote, Santa Province and Ancash
Department, being able to open branches and agencies anywhere in the country or abroad.

Article Four: DURATION AND START DATE OF ITS ACTIVITIES

The company that is established is of indefinite duration and begins its operations from the date
of its registration in the Registry. The validity of acts executed on behalf of the company before
its registration in the Registry is conditional on their being rectified by the company within the
following three months.
Article Five.- SHARE CAPITAL AND SHARES

The share capital is S/. 32,000.00 (Thirty-two thousand and 00/100 new soles) fully subscribed
and fully paid in cash, according to a bank deposit that will be inserted in the deed, divided into
four (4) equal, cumulative and indivisible shares of a nominal value of S/ 8,000.00 (Eight
thousand and 00/100 new soles) each, distributed as follows:

1.- Bustamante Ramirez Yurubi Angelica, pays in cash the sum of s/. 8,000.00 (Eight thousand and
00/100 new soles);
2.- Calderon Arana Priscila Isolina, pay in cash the sum of s/. 8,000.00. (Eight thousand and 00/100
new soles);
3.- Deza Villalobos Katia Fiorella, pays in cash the sum of s/. 8,000.00. (One thousand two hundred
and fifty and 00/100 new soles);
4.- Monzon Briceño Paholy Janeth, pays in cash the sum of s/. 8,000.00. (One thousand two hundred and
fifty and 00/100 new soles);

Article Six.- DISTRIBUTION OF PROFITS AND LOSSES

The distribution of profits and losses will be carried out among the partners in the proportion
corresponding to their respective shares. The distribution of profits can only be made based on
the financial statements in accordance with the provisions of Article 40 of the General Law of
Companies.

Article Seventh.- COMPANY ADMINISTRATION REGIME

The company will have the following bodies:

-The General Meeting, and,

-1 Manager.

Article 8.- GENERAL MEETING

The General Meeting is the highest body of the company. The shareholders constituted in a
general meeting decide on matters within their competence. All partners, including those who
dissented and those who did not participate in the meeting, are subject to the agreements
adopted therein.

Article Nine.- MANDATORY ANNUAL GENERAL MEETING

A mandatory annual general meeting shall be held at least once a year within three months
following the end of the financial year, for the purposes of addressing the following:
1. To make a statement on the social management and economic results of the previous year,
as expressed in its financial statements,

2. Decide on the application of profits, if any;

3. Choose, when appropriate, the Managers,

4. Appoint external authorities, where appropriate;

5. Resolve on other matters that are its own in accordance with the General Law of Companies,
and on any other matters listed in the call

Article Ten.- GENERAL MEETINGS PROVIDED FOR IN THE STATUTE

Additionally, a general meeting will be held to discuss the following:

1. Remove managers from office and appoint their replacements

2. amend the Statute,

3. Increase or reduce the share capital.

4. Agree on the transformation, merger, spin-off, reorganization and dissolution of the company,
as well as resolve on its liquidation;

5. Agree to the alienation, in a single act, of assets whose book value exceeds 50% of the
company's capital;

6. Arrange for special investigations and audits;

7. Issue bonds,

8. To decide in cases where the General Law on Companies provides for its intervention and in
any other case that requires the corporate interest.

Article Eleventh - CALL FOR GENERAL MEETING

The Manager shall call a general meeting in the cases provided for in these Bylaws, when the
social interest so requires or when its holding is requested by the partners representing at least
one fifth of the share capital.

Article Twelfth.- REQUIREMENT FOR THE CALL FOR A GENERAL MEETING

The notice of the call for the mandatory annual general meeting and the other meetings
provided for in the Bylaws must be published in the official newspaper El Peruano and in one of
the newspapers with the largest circulation in Lima, with no less than three days' notice of
publication.

The notice of the meeting shall specify the place, date and time of the general meeting, as well
as the matters to be discussed. The notice may state the place, day and time at which, if
applicable, the general meeting will be held at the second call. The second meeting must be
held no less than three days and no more than ten days after the first. The general meeting may
not deal with matters other than those indicated in the notice of the meeting, except in cases
permitted by law.

Article Thirteen - SECOND CALL

If the duly convened general meeting is not held at the first call and the date of a second call
has not been provided for in the notice, the latter must be announced with the same publicity
requirements as the first, indicating that it is a second call, within ten days following the date of
the meeting not held and at least three days in advance of the date of the second meeting.

Article Fourteen.- UNIVERSAL BOARD

Without prejudice to the provisions of the preceding articles, the general meeting is deemed to
be convened and validly constituted or to deal with any matter and adopt the corresponding
agreements, provided that shareholders representing the entire subscribed capital are present
and unanimously accept the holding of the meeting and the matters proposed to be dealt with
therein.

Article Fifteen.-REPRESENTATION IN THE GENERAL MEETING

Partners may be represented at general meetings by another person. Representation must be

in writing and be specific to each general meeting, unless it involves powers granted by public
deeds.

Article Sixteenth.- SIMPLE QUORUM AND ADOPTION OF AGREEMENTS

Except as provided for in the following article, the general meeting shall be validly constituted at
the first call when it represents at least fifty percent of the subscribed shares.

In the second call, the attendance of any number of subscribed shares will be sufficient.
Agreements are adopted by the favorable vote of the absolute majority of the subscribed
shares. Agreements are adopted by the favorable vote of the absolute majority of the
participating parties.
Article Seventeenth.- QUALIFIED QUORUM AND ADOPTION OF AGREEMENTS
When the general meeting deals with the modification of the Bylaws, the increase or reduction
of the share capital, the issue of bonds, agrees to the sale in a single act of assets whose book
value exceeds 50% of the share capital, the transformation, merger, spin-off, reorganization and
dissolution of the company and its liquidation, in order for the general meeting to validly adopt
said agreements, it is necessary that at least two thirds of the subscribed shares attend at the
first call. In the second call, the attendance of at least three-fifths of the subscribed shares is
sufficient. Agreements shall be adopted with the favorable vote of the shares representing at
least the absolute majority of the share capital.

Article Eighteenth.- MINUTES

The general meetings and the agreements adopted therein shall be recorded in minutes, which
shall be kept in accordance with the formalities specified in Article 134 of the General
Companies Law.

Article Nineteenth.- OF THE MANAGERS

The company will be managed by a General Manager, who will be elected by the general
meeting. The position of Manager shall be of indefinite duration; the general meeting shall
determine the amount of his/her remuneration. In the event of a vacancy, resignation or
separation, the general meeting will decide who should replace him in his functions. The
Manager may be removed from office by agreement adopted by a simple majority of the share
capital.

Article Twenty.- The General Manager shall be responsible for the administration, legal
representation of the company and the management of all its businesses, having the power to
execute the ordinary acts and contracts corresponding to the corporate purpose.

Article Twenty-Second.- The General Manager, always within the purpose of the company,
within the powers of management and administration, is authorized to open, close and withdraw
current and savings accounts in banks, issue, collect and endorse checks or other credit
instruments; overdraw against current accounts of the company; issue, accept, guarantee,
renew, endorse, discount bills of exchange or other credit documents, request loans and all
kinds of credits, constitute pledges, mortgages; grant cancellations and receipts, buy or sell all
kinds of movable or immovable property of the company; open safe deposit boxes.

Article Twenty-Third.-The General Manager shall be responsible for the judicial representation
of the company, enjoying for this purpose the general and special powers of the mandate
contained in Articles 74 and 75 of the Civil Procedure Code, Article 10 of Law No. 26636, as
well as the powers that were special; this enumeration being understood as enunciative and of
the General Manager, in accordance with the General Law of Companies.

Article Twenty-Fourth.-RESPONSIBILITY OF THE MANAGER(S)

The Manager is subject to the responsibilities set forth in Article 288 of the General Companies
Law.

Article Twenty-Fifth.- MODIFICATION OF THE STATUTE

The modification of the bylaws is agreed upon by a general meeting, as established in Article
198 and following of the General Law of Companies, insofar as they are applicable.

Article Twenty-Sixth.- INCREASE AND REDUCTION OF CAPITAL

The increase and reduction of capital is agreed upon by the general meeting, fulfilling the
requirements established for the modification of the Statute, recorded in a Public Deed, and
registered in the Registry. In cases of capital increase, the partners will have the right of
preference to subscribe to the new shares, in proportion to their participation in the share
capital; the capital not assumed by the partners may be offered to third parties. The return of
capital may be made in proportion to the respective shareholdings, unless another system is
agreed upon with the approval of all partners. The increase and reduction of capital shall be
governed by Articles 202 and following of the General Companies Law insofar as applicable.

Article Twenty-Seventh.- FORMULATION AND APPROVAL OF FINANCIAL STATEMENTS

At the end of the financial year, the Manager must prepare the report, the financial statements
and the proposal for the application of profits, if any. These documents must clearly and
precisely indicate the company's economic and financial situation, the state of its business and
the results obtained in the previous year.
The financial statements must be made available to the partners with the necessary advance
notice to be submitted, in accordance with the Law, to the consideration of the mandatory
annual meeting, which will be approved with the quorum indicated in Article Sixteen of this
Statute. The financial statements are prepared and presented in accordance with the legal
provisions on the subject matter and with accounting principles generally accepted in the
country.
Article Twenty-Eighth.- RULES ON THE TRANSFER OF SHARES
Any partner who intends to transfer his or her share or shares to a person outside the company
must notify the Manager in writing, who will notify the other partners within ten days. Partners
may express their willingness to purchase within thirty days of notification, and if several
partners wish to acquire said shares, they will be distributed among all of them in proportion to
their respective shares. In the event that no shareholder exercises the right of preference, the
company may acquire these shares for amortization, with the following reductions in the share
capital. Once the period has elapsed, without the preference having been exercised, the partner
will be free to transfer his or her shares in the manner and form he or she deems appropriate,
unless a meeting has been called to decide on the acquisition of the shares by the company. In
the latter case, if after the date set for the meeting has passed and the decision has not been
made to acquire the shares, the partner may proceed to transfer them. For the exercise of the
right granted in this article, the sale price, in case of discrepancy, will be set by three experts,
one appointed by each party and a third appointed by the other two, or if this is not achieved, by
the Judge through a claim for summary proceedings. Transfers to a person outside the
company that do not comply with the provisions of this article are void. The transfer of shares is
formalized in a public deed and registered in the Registry.

Article Twenty-Ninth.- SEPARATION AND EXCLUSION OF PARTNERS

The separation and exclusion of partners shall be governed by the provisions of Article 293 of
the General Law of Companies.

Article Thirty.- MODIFICATION OF THE SOCIAL AGREEMENT AND THE STATUTE

For the modification of the social pact and the Bylaws, to agree on the transformation, merger,
dissolution, liquidation, and extinction of the company, the provisions of Articles 333 to 422 of
the General Law of Companies shall apply insofar as they are applicable.
You, Mr. Notary, will satisfy the other legal formalities, taking care to insert in the body of the
public deed the resolution that authorizes the constitution of the Company, and will pass parts to
the Registry of Legal Entities of Lima, for its registration in accordance with the Law.

New. Chimbote……of........................of.................

CPC. MONZON BRICEÑO PAHOLY J. CPC. DEZA VILLALOBOS K.

DNI No. 44681133 DNI No. 47237037

CPC. CALDERON ARANA PRISCILA I. CPC. BUSTAMANTE RAMIREZ YURUBI A.

DNI No. 45987985 DNI No. 47266438
ANNEX No. 5:

INTANGIBLE
ONLY RAW MATERIAL
Organization Expenses 180.00
Constitution 1.26 550.00
Telephone line 0.99 60.00
2.32
Advertising (radio) 500.00
TOTAL INTANGIBLE 0.73 1,290.00
AMORTIZATION TIME 5
ANNUAL AMOUNT 258.00
MONTHLY AMOUNT 21.5

OTHERS
3 Fire Extinguishers 150.00
6 fluorescents 78.00
5 doc. Glass cups 50.00
3 knives 42.00
SUB TOTAL FOR ONE YEAR 320.00
1 gas cylinder 132.00
2 fryers 60.00
2 frying pans 60.00
5 aluminum sources 125.00
2 colanders 16.00
3 peelers 15.00
2 sets of ladles 150.00
3 doc. Large tablespoons 30.00
3 doc. Large forks 30.00
3 doc. Large knives 33.00
2 doc. Small tablespoons 16.00
SUB TOTAL FOR 5 YEARS 667.00
ANNUAL EXPENSES 133.40
 ANNUAL PROJECTION AMOUNT 2010 2011 2012 2013 2014 2015
PEOPLE 4,170 461 479 499 519 539 561
PIZZA 16% 74 77 80 83 86 90
HAMBURGER 30% 138 144 150 156 162 168
SAUSAGE CHICKEN 35% 161 168 175 181 189 196
ANTICUCHO 19% 88 91 95 99 102 107
461 479 499 519 539 561

SING. MONTHLY 643 669 695 723 752 880

PIZZA
ANNUAL AMOUNT 7,716 8025 8346 8679 9027 10560

SING. MONTHLY 1,311 1363 1418 1475 1534 1595

HAMBURGER
ANNUAL AMOUNT 15,732 16,361 17,016 17,696 18,404 19,140

SING. MONTHLY 1,506 1566 1629 1694 1762 1832

SAUSAGE CHICKEN
ANNUAL AMOUNT 18,072 18795 19547 20329 21142 21987

SING. MONTHLY 710 738 768 799 831 864

ANTICUCHO
ANNUAL AMOUNT 8,520 8861 9215 9584 9967 10366
 IND.
MANUFACTU SALES FINANCIAL
UNITS DEPRECIATION AMORTIZATION
PERCENTAGE OF RING ADMINISTRATION EXPENSES EXPENSES OTHER
TOTAL UNITS EXPENSES EXPENSES LABOUR EXPENSES
4,170 5,520.00 17,940.00 18,575.49 2,303.80 14,511.60 1053.50 258 453.40
pizza 15.42 851.17 2,766.29 2,864.28 355.24 2,237.64 162.45 39.78 69.91
hamburger 31.44 1,735.42 5,640.13 5,839.92 724.29 4,562.28 331.21 81.11 142.54
salchipollo 36.12 1,993.55 6,479.05 6,708.56 832.02 5,240.88 380.47 93.18 163.75
anticucho 17.03 939.86 3,054.53 3,162.73 392.25 2,470.80 179.37 43.93 77.20

MONTHLY SUMMARY OF THE ANNUAL RAW MATERIAL

PRODUCT AMOUNT UNIT COST 2011 2012 2013 2014 2015

pizza 8025 8346 8679 9027 10560 1.26 10,111.05 10,515.49 10,936.11 11,373.55 13,305.45
hamburger 16361 17016 17696 18404 19140 0.99 16,197.67 16,845.57 17,519.40 18,220.17 18,948.98
salchipollo 18795 19547 20329 21142 21987 2.32 43,604.12 45,348.29 47,162.22 49,048.71 51,010.65
anticucho 8861 9215 9584 9967 10366 0.73 6,468.38 6,727.12 6,996.20 7,276.05 7,567.09
76,381.22 79,436.47 82,613.93 85,918.48 90,832.18
MONTHLY SUMMARY OF ANNUAL LABOR

PRODUCT AMOUNT UNIT COST 2011 2012 2013 2014 2015

pizza 8025 8346 8679 9027 10560 0.29 2,327.15 2,420.23 2,517.04 2,617.72 3,062.36
hunger 16361 17016 17696 18404 19140 0.29 4,744.77 4,934.56 5,131.94 5,337.22 5,550.71
salt 18795 19547 20329 21142 21987 0.29 5,450.52 5,668.54 5,895.28 6,131.09 6,376.33
anti 8861 9215 9584 9967 10366 0.29 2,569.63 2,672.42 2,779.31 2,890.49 3,006.11
15,092.06 15,695.75 16,323.58 16,976.52 17,995.51
We were interested and pleased with the preparation and organization of this work. We assume
that the free choice of the topic to be developed has a lot to do with this. By collecting data,
statistics and thoughts we were able to substantiate many of the concepts and ideas we have
about how to create our own company to help combat poverty and its influence on health and
education, causing inequality, injustice, and marginalization.

We are convinced that the knowledge we acquire on our own and with our own effort is just as
important, if not more important, than the knowledge we acquire in the classroom, because in
this way we will become accustomed to obtaining the information we need, thereby improving
ourselves permanently.

It is also worth emphasizing the need we have as students to complete our research knowledge
with the knowledge related to our accounting career. This research discipline will offer us totally
different knowledge that enables us to properly manage the variables of the marketing mix and
marketing techniques, thus being able to understand, formulate, apply and conduct
implementation plans for our own business.

CONCLUSION
 First of all, we found that there is a real interest among people in the type of fast food
that we want to offer to the market. We came to the conclusion that necessity and habit
greatly influence the daily life of each resident of San Luis, causing a high consumption
of these products. We found that there is no relationship between speed and good
service, since those people, due to their lifestyle or their work, are the ones who are
most likely to consume us.

 Secondly, we believe that location and a pleasant premises are very important
characteristics for the business, as are the opening hours. All of this is of great
importance since it should be equipped and trained to provide a decent service for
people with low resources.

 From a technical point of view, all conditions are in place for the use of this place (San
Luis) in order to generate more work for more citizens.

 So we concluded that this project is viable because it would generate profits and gains
for us to continue growing and expanding the business.

RECOMMENDATIONS
 Anyone who wants to form their company or other type of business must always be
prepared before making any decision, with a strategic plan that is efficient and effective
for said business, taking into account the type of business, future clients, suppliers, staff
and the capital strictly necessary to meet the needs.

 Seek alliances with different companies that make your work easier, and in turn be able
to keep it afloat with aggressive marketing strategies or simply help each other stay in
business.

 Look for opportunities for continuous improvement, such as attractive offers for
customers.