MEMORIA DE CALCULO

Anexo 8. Costo de Produccion por 5550 m2 de invernadero CON 5016 M2 DE SUPERFICIE EFECTIVA
Nombre de la empresa: Productores Agricolas de Mazatecochco S. R. L. MI
Ubicacin: Mazatecochco
Cultivo:Jitomate
Modalidad de produccion: En suelo
Concepto
Uni
Cant
Prec
Total
Calendarizacin
Unit
E (31) F (28) M(31) A (30) M (31)
J (30)
1. Planta
Plantula

Lote

15000

2. Trasplante
Transplante

Jornal

150

3. Fertilizacio

J (31)

A (31)

S (30)

O (31)

N (30)

D (31)

Costo
total

45000

45000

45000

45000

45000

45000

300

300

300

300

300

300

149122

4142

12427

16569

16569

16569

16569

16569

16569

16569

16569 149122

Ac. fosforico

Lt

146

60

8789

244.125

732.375

976.5

976.5

976.5

976.5

976.5

976.5

976.5

976.5 8789

Sulf. potasio

Kg

1274

22

28035

779

2336

3115

3115

3115

3115

3115

3115

3115

3115 28035

Sulf. Mg

Kg

1802

16215

450

1351

1802

1802

1802

1802

1802

1802

1802

1802 16215

Nitrato K

kg

1099

27

29661

824

2472

3296

3296

3296

3296

3296

3296

3296

3296 29661

Nitrato Ca

kg

3808

17

64742

1798

5395

7194

7194

7194

7194

7194

7194

7194

7194 64742

Sulf. ferroso

kg

73

13

952

26

79

106

106

106

106

106

106

106

106 952

Sulf. Mn

kg

27

198

16

22

22

22

22

22

22

22

22 198

Sulfato zinc

kg

29

85

9 85

Sulfato Cu

kg

62

182

15

20

20

20

20

20

20

20

20 182

Borax

kg

15

18

264

7.32375 21.97125

29.295

29.295

29.295

29.295

29.295

29.295

29.295

29.295 264

4.
Agroquimicos
Tane Citrus
Tenacid
Milstop
Ridomil gold
Quartz IV

456

1237

1076

1452

1437

1126

693

376 13603

lt
lt
kg
kg
lt

2400

2400

400

400

400

400

266 2400

220

220

33

55

260

260

33

33 260

1200

1200

200

200

13603

4500

263

383

604

180

354
33

33
67

33

33

67

60
300

83

300

300
67

220
300

1200
50 200

Serenade
Bugbalancer
Bio-bass
Helmifidor
Alternim
PHC-neem
Bug clean
Meta-sin
Beretta

kg

220

440

Lt
Kg
Lt
Lt
Lt
Tl
Kg
Kg

124

372

Quartz IV

garrafon

Stik bug
Lt
5. Mano de
obra
eventual
Llenado de
bolsa
Jornal
Tutoreo
Jornal
Podas
Jornal
Polinizacion
Jornal
Ap
agroquimicos Jornal
6. Mano de Obra fija
Fertirrigacion
Lote
7. Agua, Energ y gas
a) agua, ener y
gas
ciclo
8. Asistencia
tcnica
a) Asistencia
tecni
asesoria
9. Cosecha
a) Recoleccion

Jornal

66

66

106

128

74

440

57

46

46

60

100

63

372

67

150

150

43

76

44

30

71

71

71

73

71

71

71

570

129

129

902

45

30

27 327

280

560

0.25

3000

750

285

570

451

902

128

129

129

129

129

165

330

66

66

66

66

66

327

327

45

45

90

45

166

332

110

110

112

4500

4500

120

240

350

71

40

120

4800

80

120

9600

20

60

1200

40

60

2400

16200

32400

9000

4000

45

120

330
332
4500

100

60

180

660

100

2300

2600

40

2660

2600

240

2600

2420

1920

0 18000
0

240

560
750

4500

50400
0

400

480

720

720

720

720

720

480

4800

1400

1400

1400

1400

1400

1400

1200

9600

180

180

240

240

180

180

1200

60

180

240

240

240

300

300

300

300

240

2400

3240

3240

3240

3240

3240

3240

3240

3240

3240

3240 32400

3240

3240

3240

3240

3240

3240

3240

3240

3240

3240 32400

9000

1500

700

400

400

460

500

680

680

680

1500

1500 9000

9000

1500

700

400

400

460

500

680

680

680

1500

1500 9000

36000

4000

4000

4000

4000

4000

4000

4000

4000

4000

36000

36000

4000

4000

4000

4000

4000

4000

4000

4000

4000

36000

5400

240

240

480

1200

1200

1200

840 5400

5400

240

240

480

1200

1200

1200

840 5400

10) Gastos
diversos
a) Mantenimin
cons
b) Gastos
adminis

11000

450

1050

1050

1050

1050

1050

1050

1050

1050

1050

1100 11000

450

450

450

450

450

450

450

450

450

450

500 5000

600

600

600

600

600

600

600

600

600

600 6000

13995

22380

28015

29396

29335

30071

30776

30285

30172

Lote

5000

5000

Lote

6000

6000

TOTAL

319825

1.COSTOS
(1000 M2)
2.Ingresos (5550
M2)
Ingresos (5550
M2)
produccin
(5550 M2)

4500

47273

23625 319825

TOTAL

$4,500

$47,273

$13,995

$22,380

$28,015

$29,396

$29,335

$30,071

$30,776

$30,285

$30,172

$23,625

$319,824

$34,425

$55,080

$96,390

$144,585

$165,240

$123,930

$68,850

$688,500

$34,425

$55,080

$96,390

$144,585

$165,240

$123,930

$68,850

$688,500

Precio

5737

9180

16065

24097

27540

20655

11475

114750

$6.00

$6.00

$6.00

$6.00

$6.00

$6.00

$6.00

$6.00

Flujo de efectivo

-$4,500

-$47,273

-$13,995

-$22,380

-$28,015

$5,028

$25,744

$66,318

$113,808

$134,954

$93,757

$45,224

F. efe. Acum.

-$4,500

-$51,773

-$65,768

-$88,149

-$116,164

-$111,135

-$85,390

-$19,071

$94,737

$229,692

$323,450

$368,675.

AOS
PRODUCCION e INGRESOS
# TOT DE
PLANTAS

PROD
PROD/RACIM RAC/PL PROD/PL TOT
Kg
Kg
Kg
15000

0.85

10

8.5

90%
Kg

127500

90%
Kg

114750

3
100%
Kg

114750

4
100%
Kg

127500

5
100%
Kg

127500

127500

PRECIO
6

$688,500.00 $688,500.00 $765,000.00

$765,000.00 $765,000.00

Calculo para sacar la cantidad de fertilizantes necesarios para la preparacin de la solucion nutritiva Steiner (25, 50 y 75%), total de fertilizante
por ciclo, fertilizacin diario, costo diario y costo total por los fertilizantes empleados.

PARA
PARA 30,000 54,000
LITROS LITROS

Gramos

3. Fertilizacion

1000 lt
(100%)

25%(15
50%(21
dias/ciclo) dias)

75%( 234
dias)

25% Kg

Acido fosforico (ml)

100

Sulfato de potasio

870

217.50

435.00

652.50

6.53

1230

307.50

615.00

922.50

9.23

750

187.50

375.00

562.50

2600

650.00

1300.00

1950.00

Sulfato de magnesio
Nitrato de potasio
Nitrato de calcio
Sulfato de ferroso

25.00

50.00

75.00

50% Kg

PARA
1,907,000
LITROS

TOTAL
FERT/CICLO

PRECIO
UNIT

FertCOS TOTAL Diario

Costo
Diario

75% Kg
143.03

146.48

60

8788.50

0.543

32.55

23.49

1244.32

1274.33

22

28035.32

4.720

103.83

33.21

1759.21

1801.64

16214.78

6.673

60.05

5.63

20.25

1072.69

1098.56

27

29661.19

4.069

109.86

19.50

70.20

3718.65

3808.35

17

64741.95

14.105

239.79

13

952.09

0.271

3.53

0.75

2.70

50

12.50

25.00

37.50

0.38

1.35

71.51

73.24

Sulfato de manganeso

1.25

2.50

3.75

0.04

0.14

7.15

7.32

27

197.74

0.027

0.73

Sulfato de zinc

0.50

1.00

1.50

0.02

0.05

2.86

2.93

29

84.96

0.011

0.31

Sulfato de cobre

0.50

1.00

1.50

0.02

0.05

2.86

2.93

62

181.63

0.011

0.67

14.30

14.65

18

263.66

0.054

0.98

149121.80

30.48

552.30

Borax

10

2.50

5.00

7.50

0.08

42.14

0.27

151.71 8036.57
8230.43

TOTAL

1404.75

2809.50

APLICACIN POR CADA 1000

4214.25 LITROS DE AGUA

6. a Presupuesto y programa de inversion

CONCEPTO

UNID

CANT

COSTO
UNITARIO

APORTACIONES
REC
PROPIOS
SAGARPA

COSTO
TOTAL

Inversin fija
Invernadero 5550 m

LOTE

$1,526,820.70 $763,410.35
1 $1,243,817.47 $1,243,817.47 $621,908.74

Cubierta y Malla
antiafido

LOTE

$150,910.26

$150,910.26

$75,455.13

$75,455.13

LOTE

$80,245.34

$80,245.34

$40,122.67

$40,122.67

LOTE

$51,847.63

$51,847.63

$25,923.82

$25,923.82

$28,639.00

$28,639.00

$0.00

Sistema de riego
Malla antimaleza
"GROWN COVER"

$763,410.35
$621,908.74

Herramientas

LOTE

$18,011.00

$18,011.00

$18,011.00

$0.00

Equipo de Invernadero

LOTE

$5,628.00

$5,628.00

$5,628.00

$0.00

Cajas de plastico

PZA

100

$50.00

$5,000.00

$5,000.00

$0.00

$55,000.00

$55,000.00

$0.00

Inversin Diferida
Elab del proyecto
Conformacin de la
figura jurdica

SERV

$6,000.00

$6,000.00

$6,000.00

$0.00

SERV

$13,000.00

$13,000.00

$13,000.00

$0.00

Asistencia Tecnica

SERV

$4,000.00

$36,000.00

$36,000.00

$0.00

$116,164.18 $116,164.18

$0.00
$0.00

$116,164.18 $116,164.18

$0.00

$1,726,623.88 $963,213.53

$763,410.35

Capital de trabajo
Capital para el primer
ao

LOTE

$116,164.18

Total

6. b.i PROGRAMA DE
VENTAS
Ao
Concepto

Produccin kg

114,750

114,750

127,500

127,500

127,500

6.00
688,500.00

6.00
688,500.00

6.00
765,000.00

6.00
765,000.00

6.00
765,000.00

Precio promedio
Ingresos por venta

6. b. ii COSTOS
CONCEPTO

UNIDAD

CANTIDAD

PRECIO
UNITARIO

COSTO
TOTAL

ao 1

$231,425

$231,425

$238,368

$245,519

$252,884

$260,471

$3
$150

$45,000
$300

$45,000
$300

$46,350
$309

$47,741
$318

$49,173
$328

$50,648
$338

Costos Variables
Plntula
M. O. Trasplante

ao 2

ao 3

ao 4

ao 5

planta
Jornal

15000
2

Fertilizantes solubles

Lote

$149,122

$149,122

$149,122

$153,595

$158,203

$162,949

$167,838

Agroquimicos

Lote

$13,603

$13,603

$13,603

$14,011

$14,431

$14,864

$15,310

Mano de obra eventual

Lote

$18,000

$18,000

$18,000

$18,540

$19,096

$19,669

$20,259

Jornal

45

$120

$5,400

$5,400

$5,562

$5,729

$5,901

$6,078

$88,400

$88,400

$88,400

$88,400

$88,400

$88,400

M. O. Cosecha

Costos Fijos
M. O. Fija

Lote

$16,200

$32,400

$32,400

$32,400

$32,400

$32,400

$32,400

Agua, Energia y Gas

Ciclo

$9,000

$9,000

$9,000

$9,000

$9,000

$9,000

$9,000

Servicio

$4,000

$36,000

$36,000

$36,000

$36,000

$36,000

$36,000

Lote

$11,000

$11,000

$11,000

$11,000

$11,000

$11,000

$11,000

Costos Variables Totales

Costos Fijos Totales

$231,425
$88,400

$231,425
$88,400

$238,368
$88,400

$245,519
$88,400

$252,884
$88,400

$260,471
$88,400

Costos Totales

$319,825

$319,825

$326,768

$333,919

$341,284

$348,871

Asistencia Tecnica
Gastos diversos

6. b. iii Capital de trabajo

Meses
CONCEPTO

unidad ene

Ingresos
Produccion
Precio promedio

Kg
$

Ingresos por venta $

Egresos

feb

mar

abr

may

jun

Jul

agos

$0

$0

$0

$0

$0

$34,425

$55,080

$0
$0

$0
$0

$0
$0

$0
$0

$0
$0

$5,738
$6

$9,180
$6

$0

$0

$0

$0

$0

$34,425

$4,500

$47,273

$13,995

$22,381

$28,015

sep

oct

$96,390 $144,585

nov

dic

total

$165,240

$123,930

$68,850

$688,500

$24,098
$6

$27,540
$6

$20,655
$6

$11,475
$6

$114,750

$55,080

$96,390 $144,585

$165,240

$123,930

$68,850

$688,500

$29,396

$29,335

$30,071

$30,776

$30,285

$30,172

$23,625

$319,825

$16,065
$6

Plantula

Planta

$0

$45,000

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$45,000

M.O Trasplante
Fertilizantes
solubles

Lote

$0

$0

$300

$0

$0

$0

$0

$0

$0

$0

$0

$0

$300

Lote

$0

$0

$4,142

$12,427

$16,569

$16,569

$16,569

$16,569

$16,569

$16,569

$16,569

$16,569

$149,122

Agroquimicos

Lote

$4,500

$263

$383

$604

$456

$1,237

$1,076

$1,452

$1,437

$1,126

$693

$376

$13,603

M.O eventual

Kg

$0

$60

$180

$660

$2,300

$2,600

$2,660

$2,600

$2,600

$2,420

$1,920

$0

$18,000

M.O Cosecha

Mes

$0

$0

$0

$0

$0

$240

$240

$480

$1,200

$1,200

$1,200

$840

$5,400

M.O Fija
Agua, energia y
gas

Mes

$0

$0

$3,240

$3,240

$3,240

$3,240

$3,240

$3,240

$3,240

$3,240

$3,240

$3,240

$32,400

Jornal

$0

$1,500

$700

$400

$400

$460

$500

$680

$680

$680

$1,500

$1,500

$9,000

Asistencia tecnica
Gastos diversos

Evento
Lote

$0
$0

$0
$450

$4,000
$1,050

$4,000
$1,050

$4,000
$1,050

$4,000
$1,050

$4,000
$1,050

$4,000
$1,050

$4,000
$1,050

$4,000
$1,050

$4,000
$1,050

$0
$1,100

$36,000
$11,000

Flujo de efectivo
Flujo de
efect.acumulado

-$4,500 -$47,273

-$13,995

-$22,381

-$28,015

$5,029

$25,745

$66,319 $113,809

$134,955

$93,758

$45,225

$368,675

-$4,500 -$51,773

-$65,768

-$88,149 -$116,164

-$111,135

$229,692

$323,450

$368,675

$368,675

Capital de trabajo

116,164

-$85,390 -$19,071

$94,737

6. b. iv ESTADO DE RESULTADOS
Vida del proyecto

CONCEPTOS
Ao 1
Ingresos
Totales
Valor de la
produccion

Egresos
Totales
Costos de
Operacin
Depreciacione
s

Ao2

Ao 3

Ao 4

Ao 5

$688,500.0 $765,000.0 $765,000.0 $765,000.0

0
0
0
0
$688,500.0 $765,000.0 $765,000.0 $765,000.0
$688,500.00
0
0
0
0

$688,500.00

$439,870.7 $447,021.7 $454,387.3 $461,973.8

6
9
5
7
$326,767.5 $333,918.5 $341,284.1 $348,870.6
$319,824.80
5
7
3
5
$113,103.2 $113,103.2 $113,103.2 $113,103.2
$113,103.22
2
2
2
2

$432,928.02

$248,629.2 $317,978.2 $310,612.6 $303,026.1

4
1
5
3

Utilidad bruta

$255,571.98

ISR
PTU (10%)

$0.00
$0.00
$0.00
$0.00
$0.00
$25,557.20 $24,862.92 $31,797.82 $31,061.27 $30,302.61
$223,766.3 $286,180.3 $279,551.3 $272,723.5
$230,014.78
1
9
9
2

Utilidad Neta

6. b. v. Flujo de efectivo
Horizonte de planeacion

Conceptos
Ao 0
Costos totales
Inversiones
Costos de operacin
Beneficios Totales
Ingresos
Recuperacion del Capital
Valor de rescate
Flujo de fondos

Ao 1

Ao2

Ao 3

Ao 4

Ao 5

1,555,460
1,555,460

319,825
0

326,768
0

333,919
0

341,284
0

348,871
0

0
0
0
0
0
-1,555,460

319,825
688,500
688,500
0
0
368,675

326,768
688,500
688,500
0
0
361,732

333,919
765,000
765,000
0
0
431,081

341,284
765,000
765,000
0
0
423,716

348,871
765,000
765,000
0
989,944
1,406,073

6. b. vi Balance general
Activos

Pasivos

activos fijos
Invernadero 5550 m
Cubierta y Malla antiafido
Sistema de riego
Malla antimaleza "GROWN
COVER"
Herramientas
Equipo de Invernadero
Cajas de plastico
Activos diferidos
Elab del proyecto
Conformacin de la figura
jurdica
Asistencia Tecnica
Total de Activos

Apoyo de
1,243,817.47 SAGARPA
150,910.26 Recursos propios
80,245.34

763,410.35
847,049.35

51,847.63 Total Pasivo

18,011.00
5,628.00
5,000.00
6,000.00

1,610,459.70

Capital

13,000.00
36,000.00 Capital

0.00

1,610,459.70

1,610,459.70

6. b. vii Punto de equilibrio

1

Costos Variables Totales

Costos Variables de operacin

$231,425
$231,425

$238,368
$238,368

$245,519
$245,519

$252,884
$252,884

$260,471
$260,471

Costos Fijos totales

Costos Fijos de Operacin
Depreciacion Anual activos fijos

$201,503
$88,400
$113,103

$201,503
$88,400
$113,103

$201,503
$88,400
$113,103

$201,503
$88,400
$113,103

$201,503
$88,400
$113,103

Costos totales de produccion

$432,928

$439,871

$447,022

$454,387

$461,974

Volumen de Produccion

$114,750

$114,750

$127,500

$127,500

$127,500

Ingresos Totales

$688,500

$688,500

$765,000

$765,000

$765,000

P.E. VALOR DE VENTAS

P.E. VOLUMEN DE PRODUCCION
P.E. SOBRE LA CAPACIDAD DE
FUNCIONAMIENTO

$303,527
50588

$308,209
51368

$296,738
49456

$301,006
50168

$305,532
50922

44.09%

44.77%

38.79%

39.35%

39.94%

6. c Analisis de los estados Financieros

Ao 1

Ao 2

Ao 3

Ao 4

Ao 5

Utilidades A fin de ao 255,571.98 223,766.31 286,180.39 279,551.39 272,723.52

Reparto de Utilidades
0.00 111,883.16 143,090.19 139,775.69 136,361.76
Reinversion
0.00 111,883.16 143,090.19 139,775.69 136,361.76

6. d. i Analisis de rentabilidad
Beneficios
Costos
Brutos
Ao
totales
Totales

Utilidades

Trema

FA

CTA

BBTA

Utilidades
Actualizadas

0
1
2
3

1,555,460
319,825
326,768
333,919

0
688,500
688,500
765,000

-1,555,460
368,675
361,732
431,081

0.10
0.10
0.10
0.10

1.00
0.91
0.83
0.75

1,555,460
290,750
270,056
250,878

0
625,909
569,008
574,756

-1,555,460
335,159
298,952
323,878

4
5

341,284
348,871

765,000
1,754,944

423,716
1,406,073

0.10
0.10

0.68
0.62

233,102
216,621

522,505
1,089,682

289,404
873,061

3,226,125

4,661,944

1,435,818

2,816,866

3,381,860

564,994

6. d. i TREMA

TREMA

6. d. ii VAN

VAN
R B/C
TIR

10%
564,994.19
1.20057544
20.51%

VAN > 0.00

R B/C > 1
TIR > 10 %

Se acepta el proyecto
Se acepta el proyecto
Se acepta el proyecto

6 e. Analisis de Sensibilidad
ANLISIS DE SENSIBILIDAD
VARIABLE RIESGO: COSTOS DE OPERACIN
QUE PASA SI LOS COSTOS DE O. AUMENTAN
EN..
VAN
RBC

PUNTOS CRITICOS

TIR

0%

$564,994.19

1.201

20.5%

5%

$501,923.86

1.174

19%

10%

$438,853.54

1.149

18%

15%

$375,783.22

1.125

17%

20%

$312,712.89

1.102

15.9%

10%

ANLISIS DE SENSIBILIDAD
VARIABLE RIESGO: INGRESOS POR VENTA
QUE PASA SI LOS INGRESOS T. DISMINUYEN EN..

VAN

RBC

TIR

0%

$564,994.19

1.201

20.5%

5%

$426,635.03

1.151

18%

10%

$288,275.86

1.102

15%

15%

$149,916.70

1.053

13%

20%

$11,557.53

1.004

10%

PUNTOS CRITICOS

10%

ANLISIS DE SENSIBILIDAD
VARIABLE RIESGO: PRODUCCION
QUE PASA SI LOS INGRESOS T. DISMINUYEN
EN..
VAN

PUNTOS CRITICOS

RBC

TIR

0%

$564,994.19

1.201

21%

5%

$426,635.03

1.151

18%

10%

$288,275.86

1.102

15%

15%

$149,916.70

1.053

13%

20%

$11,557.53

1.004

10%

1 10%