{"id":4540,"date":"2023-07-07T08:05:15","date_gmt":"2023-07-07T08:05:15","guid":{"rendered":"http:\/\/ptbcbasp02.lacaixa.es\/wordpress_multisite\/elbullifoundation\/?p=4540"},"modified":"2023-07-07T08:39:41","modified_gmt":"2023-07-07T08:39:41","slug":"quant-guanyara-el-restaurant","status":"publish","type":"post","link":"https:\/\/ptbcbasp02.lacaixa.es\/wordpress_multisite\/elbullifoundation\/ca\/quant-guanyara-el-restaurant\/","title":{"rendered":"Quant guanyar\u00e0 el restaurant?"},"content":{"rendered":"
En aquest apartat tractarem d\u2019explicar de manera senzilla els conceptes que hem de tenir en compte a l\u2019hora de formular un compte o pressupost d\u2019explotaci\u00f3.<\/p>\n
El pressupost d\u2019explotaci\u00f3 \u00e9s el document on tindrem reflectits tots els ingressos i les despeses del restaurant que prevegem per a un per\u00edode fix. Una vegada tinguem aquest pressupost d\u2019explotaci\u00f3, hi afegirem una s\u00e8rie de conceptes comptables que ajudaran a obtenir el compte de resultats de l\u2019empresa i que ens serviran com a an\u00e0lisi per a veure la salut del nostre negoci.<\/p>\n
Com hem anunciat anteriorment, volem reiterar i exposar clarament que el resultat d\u2019aquest pressupost d\u2019explotaci\u00f3 no seran els diners que tindrem a caixa en la realitat, per la qual cosa no hem de confondre aquests dos conceptes:<\/p>\n
En qualsevol cas, per a concretar el pressupost del compte d\u2019explotaci\u00f3 hem de fer-nos les preguntes seg\u00fcents:<\/p>\n
En aquest punt \u00e9s important explicar que, malgrat que en el pressupost d\u2019inversi\u00f3 hem insistit a comptar amb l\u2019IVA suportat d\u2019aquesta, en el cas del pressupost d\u2019explotaci\u00f3 descartarem tenir-ho en compte.<\/p>\n
Com sabeu, es tracta d\u2019un impost d\u2019efecte zero en l\u2019explotaci\u00f3 i, per tant, nom\u00e9s ho hem de tenir en compte a l\u2019hora de determinar l\u2019objectiu de tiquet mitj\u00e0 que volem que es gasti el client, ja que psicol\u00f2gicament el que el client percep que es gasta \u00e9s l\u2019import de la venda m\u00e9s el 10% d\u2019IVA corresponent.<\/p>\n
Aix\u00ed, per a elaborar el pressupost tant d\u2019ingressos com de despeses no inclourem l\u2019IVA ni d\u2019uns ni d\u2019altres.<\/p>\n
En conclusi\u00f3, per a formular el pressupost d\u2019explotaci\u00f3 del per\u00edode d\u2019un any us proposem l\u2019estructura seg\u00fcent:<\/p>\n
En aquest apartat tractarem d\u2019explicar de manera senzilla els conceptes que hem de tenir en compte a l\u2019hora de formular un compte o pressupost d\u2019explotaci\u00f3.<\/p>\n","protected":false},"author":102,"featured_media":4536,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[129],"tags":[],"_links":{"self":[{"href":"https:\/\/ptbcbasp02.lacaixa.es\/wordpress_multisite\/elbullifoundation\/wp-json\/wp\/v2\/posts\/4540"}],"collection":[{"href":"https:\/\/ptbcbasp02.lacaixa.es\/wordpress_multisite\/elbullifoundation\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ptbcbasp02.lacaixa.es\/wordpress_multisite\/elbullifoundation\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ptbcbasp02.lacaixa.es\/wordpress_multisite\/elbullifoundation\/wp-json\/wp\/v2\/users\/102"}],"replies":[{"embeddable":true,"href":"https:\/\/ptbcbasp02.lacaixa.es\/wordpress_multisite\/elbullifoundation\/wp-json\/wp\/v2\/comments?post=4540"}],"version-history":[{"count":1,"href":"https:\/\/ptbcbasp02.lacaixa.es\/wordpress_multisite\/elbullifoundation\/wp-json\/wp\/v2\/posts\/4540\/revisions"}],"predecessor-version":[{"id":4542,"href":"https:\/\/ptbcbasp02.lacaixa.es\/wordpress_multisite\/elbullifoundation\/wp-json\/wp\/v2\/posts\/4540\/revisions\/4542"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ptbcbasp02.lacaixa.es\/wordpress_multisite\/elbullifoundation\/wp-json\/wp\/v2\/media\/4536"}],"wp:attachment":[{"href":"https:\/\/ptbcbasp02.lacaixa.es\/wordpress_multisite\/elbullifoundation\/wp-json\/wp\/v2\/media?parent=4540"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ptbcbasp02.lacaixa.es\/wordpress_multisite\/elbullifoundation\/wp-json\/wp\/v2\/categories?post=4540"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ptbcbasp02.lacaixa.es\/wordpress_multisite\/elbullifoundation\/wp-json\/wp\/v2\/tags?post=4540"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}