Professional Documents
Culture Documents
UNIDAD DE
MEDIDA
CANTIDAD
PRECIO
UNITARIO
HA.
LOTE
LOTE
CBZA
CBZA
1.86
1
1
3
84
$19,354.84
$60,000.00
$70,000.00
$3,000.00 - $800.00
$2,450,000-$550,000.00
$0.00
ACTIVOS FIJOS
TERRENO AGRCOLA
OBRA CIVIL
SISTEMA DE ORDEA
SEMENTALES
CABRAS
INVERSION DIFERIDA
ELABORACION DEL PROYECTO
CAPITAL DE TRABAJO
INSUMOS
MANO DE OBRA
SERVICIOS
1
1
1
$85,000.00
$23,000.00
$15,000.00
TOTAL
CONCEPTO
PROGRAMA
TERRENO AGRCOLA
OBRA CIVIL
SISTEMA DE ORDEA
SEMENTALES
CABRAS
5 SEM
1 SEM
1 DA
1 DA
2 SEM
SEM
1
DEPRECIACIONES Y AMORTIZACIONES
CONCEPTO
MONTO
($)
VIDA UTIL
(AOS)
DEPRECIACION
ANUAL ($)
(AOS)
DEPRECIACIONES
TERRENO AGRCOLA
OBRA CIVIL
SISTEMA DE ORDEA
SEMENTALES
CABRAS
$36,000.00
$60,000.00
$39,000.00
$6,800.00
$160,200.00
25
25
10
5
6
$35,800.00
total
CONCEPTO
1440.00
2400.00
3900.00
1360.00
26700.00
PERIODO DE
AMORTIZACI
N
MONTO
($)
AMORTIZACIONES
ELABORACION DEL PROYECTO
DEPRECIACION
ANUAL ($)
(AOS)
10
10
0
0
0.00
$35,800.00
TOTAL:
TOTAL DEPRECIACIN Y AMORTIZACIN
CONCEPTO
LITROS DE LECHE
VALOR LECHE
CABRITOS A LA VENTA
VALOR
CABRITAS A LA VENTA
VALOR
AO 1
3
84
41
42
42
3
1
1
1
2
0
80
120
0
0
0
0
0
3.00%
3.00%
3%
3%
2%
2%
95%
1.5
3%
VALOR
AO 2
AO 1
3.00
4.50
400.00
76,860
345,870
41
16,400
0
3
119
82
85
85
4
2
3
3
2
0
113
170
0
0
AO 2
108,885
489,983
82
32,800
0
VALOR
SEMENTALES REEMPLAZADOS
VALOR
CABRAS REEMPLAZADAS
VALOR
400.00
800.00
600.00
VENTAS TOTALES
0
0
0
3
1,800
0
0
0
4
2,400
364,070
525,183
41
82
PUNTO DE EQUILIBRIO
INGRESOS
EGRESOS
COSTOS DE OPERACIN
VARIABLES
FIJOS
DEPRECIACIONES Y AMORTI
PAGO DE CREDITOS
UTILIDAD DE OPERACIN
UTILIDAD POR SOCIO
PUNTO DE EQUILIBRIO EN %
NUMERO DE SOCIOS
Artculo
Ingresos
1
$364,070.00
2
$525,182.50
A O S
3
$851,677.50
$276,666.70
$240,866.70
$211,766.70
$29,100.00
$35,800.00
$387,031.84
$351,231.84
$322,131.84
$29,100.00
$35,800.00
$625,211.46
$589,411.46
$536,411.46
$53,000.00
$35,800.00
$87,403.30
$138,150.66
$226,466.04
$21,850.82
19
4
$34,537.66
14
$56,616.51
17
MES
0
MES
1
MES
2
$0.00 $38,430.00
$38,430.00
8,540
38,430
8,540
38,430
LITROS DE LECHE
VALOR LECHE
CABRITOS A LA VENTA
VALOR
CABRITAS A LA VENTA
VALOR
SEMENTALES REEMPLAZADOS
VALOR
CABRAS REEMPLAZADAS
VALOR
FIJOS
GASTOS DE ADMON.
SUELDOS
GERENTE
$2,425.00
$83.33
$1,991.67
$0.00
$2,425.00
$2,425.00
$83.33
$83.33
$1,991.67 $1,991.67
$0.00 $0.00
MEDICO VETERINARIO
MANEJADORES
SERVICIOS
Costos Variables
HENO ALFALFA
CONCENTRADO
PRUEBA DE TUBERCULOSIS
PRUEBA DE BRUSELOSIS
ANTIBIOTICO
DESPARASITANTE
VITAMINAS
SEMENTALES
Costos totales
Flujo de Efectivo
Flujo de efectivo acum
CAPITAL DE TRABAJO =
INSUMOS
HENO ALFALFA
CONCENTRADO
PRUEBA DE TUBERCULOSIS
PRUEBA DE BRUSELOSIS
ANTIBIOTICO
DESPARASITANTE
VITAMINAS
$166.67
$1,825.00
$350.00
$166.67
$1,825.00
$350.00
$166.67
$1,825.00
$350.00
$17,002.75 $17,262.48
$16,983.48
$10,699.50
$6,283.98
$10,699.50
$6,283.98
$10,699.50
$6,283.98
$279.00
$19.28
$19,427.75 $19,687.48
$19,408.48
-$19,427.75 $18,742.53
-$19,427.75
-$685.22
$19,021.53
$18,336.30
19428
Presentacin
25 kg
40 kg
100 ml
100 ml
100 ml
100 ml
100 ml
CAPITAL DE TRABAJO
UNIDAD
KG
KG
ML
ML
ML
ML
ML
VALOR/UNIDAD
240,867
351,232
29,100
1,000
23,900
29,100
1,000
23,900
$2.00
2.5-3.4
$21.00
$21.00
$1.50
$1.00
$1.80
COSTOS DE OPERACIN
FIJOS
GASTOS DE ADMON.
SUELDOS
GERENTE
MEDICO VETERINARIO
TOTALES
AOS DE OPERAC
0
2,000
0
2,000
MANEJADORES
SERVICIOS
21,900
4,200
VARIABLES
HENO ALFALFA
CONCENTRADO
PRUEBA DE TUBERCULOSIS
PRUEBA DE BRUSELOSIS
ANTIBIOTICO
DESPARASITANTE
VITAMINAS
SEMENTALES
211,767
128,394
75,408
3,570
3,570
36
558
231
0
240,867
VALOR
60
200
60
JORNALES
0
1
1
21,900
4,200
322,132
191,689
117,012
6,069
6,069
61
862
370
0
351,232
AO 1
0
2000
21900
TOTALES
23900
DOSIS
NO. CABRAS
HENO ALFALFA
CONCENTRADO
PRUEBA DE TUBERCULOSIS
PRUEBA DE BRUSELOSIS
ANTIBIOTICO
DESPARASITANTE
VITAMINAS
TOTAL
1.7
0.7
1
1
1.5
5
1
UNIDAD
VALOR/UNIDAD
KG
KG
ML
ML
ML
ML
ML
2
2.5
21
21
1.4
1
1.8
UNIDAD
VALOR/UNIDAD
KG
KG
ML
ML
ML
ML
ML
2
2.5
21
21
1.4
1
1.8
DOSIS
NO. SEMENTALES
HENO ALFALFA
CONCENTRADO
PRUEBA DE TUBERCULOSIS
PRUEBA DE BRUSELOSIS
ANTIBIOTICO
DESPARASITANTE
VITAMINAS
TOTAL
2
1
1
1
1.5
4
1
INSUMOS REQUERIDOS POR CRIAS HEMBRAS HASTA EL EMPADRE y POR CABRITOS HASTA EL PRIMER MES
INSUMOS
DOSIS
UNIDAD
VALOR/UNIDAD
CABRITAS
CABRITOS
HENO ALFALFA
CONCENTRADO 1ER ETAPA
CONCENTRADO 2DA ETAPA
CONCENTRADO 3ERA ETAPA
PRUEBA DE TUBERCULOSIS
PRUEBA DE BRUSELOSIS
ANTIBIOTICO
DESPARASITANTE
VITAMINAS
TOTAL
0.5
0.1
0.3
0.5
1
1
1.5
3
0.5
KG
KG
KG
KG
ML
ML
ML
ML
ML
2
3.4
3
2.7
21
21
1.4
1
1.8
UNIDAD
VALOR/UNIDAD
KG
KG
ML
ML
ML
ML
ML
2
2.5
21
21
1.4
1
1.8
AO 2
AO 3
DOSIS
NO. CHIVONAS
HENO ALFALFA
CONCENTRADO
PRUEBA DE TUBERCULOSIS
PRUEBA DE BRUSELOSIS
ANTIBIOTICO
DESPARASITANTE
VITAMINAS
TOTAL
1.3
0.6
1
1
1.5
0
0.5
HENO ALFALFA
CONCENTRADO
PRUEBA DE TUBERCULOSIS
PRUEBA DE BRUSELOSIS
ANTIBIOTICO
DESPARASITANTE
VITAMINAS
TOTAL
AO 1
$128,394
$75,408
$3,570
$3,570
$36
$558
$231
$211,767
$191,689
$117,012
$6,069
$6,069
$61
$862
$370
$322,132
$312,953
$191,072
$9,891
$9,891
$99
$1,403
$603
$525,911
INSUMOS REQUERIDOS
INSUMOS
HENO ALFALFA KG
CONCENTRADO KG
PRUEBA DE TUBERCULOSIS DOSIS
PRUEBA DE BRUSELOSIS DOSIS
ANTIBIOTICO ML
DESPARASITANTE DOSIS
VITAMINAS DOSIS
AO 1
64,197
25,562
170
170
26
558
129
AO 2
AO 3
95,845
39,665
289
289
43
862
206
156,477
64,770
471
471
71
1,403
335
CONCEPTO
INGRESOS
EGRESOS
COSTOS DE OPERACIN
VARIABLES
FIJOS
DEPRECIACIONES Y AMORTI
PAGO DE CREDITOS
UTILIDAD BRUTA
ISR
UTILIDAD NETA
1
364,070.00
2
525,182.50
A O S
3
851,677.50
276,666.70
240,866.70
211,766.70
29,100.00
35,800.00
0.00
87,403.30
387,031.84
351,231.84
322,131.84
29,100.00
35,800.00
0.00
138,150.66
625,211.46
589,411.46
536,411.46
53,000.00
35,800.00
0.00
226,466.04
87,403.30
138,150.66
226,466.04
1
364,070.00
2
525,182.50
A O S
3
851,677.50
300,753.37
264,953.37
232,943.37
32,010.00
35,800.00
0.00
63,316.63
422,155.02
386,355.02
354,345.02
32,010.00
35,800.00
0.00
103,027.48
684,152.61
648,352.61
590,052.61
58,300.00
35,800.00
0.00
167,524.89
63,316.63
103,027.48
167,524.89
CONCEPTO
VALOR
1. Utilidad de la empresa CON EL PROYECTO +
2. Utilidad de la empresa SIN EL PROYECTO 3. Otros beneficios
+
4. Incremento de capital de trabajo recursos propios
5. Recuperacin del capital de trabajo
+
6. Inversiones con recursos propios
-
EVALUACIN PRIVADA
AO 0
AO 1
8,000
87,403
8,000
19,428
$170,000.00
197,428
79,403
89.3%
FLUJO
DE
FACTOR (10%)
EFECTIVO
197,428
1.000
AO 1
79,403
0.909
AO 2
130,151
0.826
AO 3
207,966
0.751
AO 4
AO 5
687,911
0.683
848,939
0.621
SUMA:
CONCEPTO
1. Utilidad neta CON EL PROYECTO
2. Utilidad neta SIN EL PROYECTO
3. Otros beneficios
4. Incremento del capital de trabajo total
5. Recuperacin de capital de trabajo
6. Inversin total
7. Recuperacin del valor residual
8. Flujo de efectivo de la empresa
Tasa Interna de Retorno del Proyecto
VALOR
+
+
+
+
8,000
87,403
8,000
$19,427.75
$425,000.00
452,428
47.4%
79,403
FLUJO
DE
FACTOR (10%)
EFECTIVO
1.000
452,428
79,403
0.909
130,151
0.826
218,466
698,411
848,939
AO 3
AO 4
AO 5
0.751
0.683
0.621
SUMA:
CONCEPTO
1. Utilidad neta CON EL PROYECTO
2. Utilidad neta SIN EL PROYECTO
3. Otros beneficios
4. Incremento del capital de trabajo total
5. Recuperacin de capital de trabajo
6. Inversin total
7. Recuperacin del valor residual
8. Flujo de efectivo de la empresa
Tasa Interna de Retorno del Proyecto
VALOR
+
+
+
+
8,000
50,996
8,000
$19,427.75
$425,000.00
452,428
34.9%
42,996
CONCEPTO
1. Utilidad neta CON EL PROYECTO
2. Utilidad neta SIN EL PROYECTO
3. Otros beneficios
4. Incremento del capital de trabajo total
5. Recuperacin de capital de trabajo
6. Inversin total
7. Recuperacin del valor residual
8. Flujo de efectivo de la empresa
Tasa Interna de Retorno del Proyecto
VALOR
+
+
+
+
8,000
63,317
8,000
$19,427.75
$0.00
27,428
284.5%
55,317
AO
AO 1
AO 2
AO 3
AO 4
AO 5
COSTOS
FACTOR
TOTALES DEL
(15%)
PROYECTO
276,667
0.870
387,032
0.756
625,211
0.658
756,786
0.572
746,286
0.497
SUMA:
FLUJO ACTUALIZADO
DE COSTOS
240,580
292,652
411,087
432,695
371,036
1,748,049
NO. DE
PERSONAS
OCUPADAS
DIAS
LABORADOS
POR
PERSONA
HRS.
LABORADAS
POR DA
TRABAJADORES PERMANENTES
365
365
TIPO DE OCUPACION
TOTAL
MESES
13
MONTO
2000
19
5000
25
10000
31
15000
37
15000
40
50000
43
50000
46
108000
APORTACIN
DEL
SOLICITANTE
INVERSION
TOTAL
APORTACIN
DE OTROS
$110,000.00
$36,000.00
$60,000.00
$39,000.00
$6,800.00
$160,200.00
$36,000.00
$60,000.00
$0.00
$0.00
APORTACIN
FONAES
$192,000.00
$39,000.00
$6,000.00
$147,000.00
$800.00
$13,200.00
$60,000.00
$63,000.00
$85,000.00
$23,000.00
$15,000.00
$28,000.00
$20,000.00
$12,000.00
$425,000.00
$170,000.00
$57,000.00
$3,000.00
$3,000.00
$0.00
$0.00
$255,000.00
$425,000.00
SEMANAS
3
VALOR
RESIDUAL ($)
$28,800.00
$48,000.00
$19,500.00
$0.00
$26,700.00
$123,000.00
VALOR
RESIDUAL ($)
$123,000.00
AO 4
6
193
134
138
138
6
4
4
4
4
0
183
275
0
3
AO 3
176,595
794,678
134
53,400
0
AO 5
9
313
15
223
223
9
0
7
7
6
0
297
446
3
3
AO 4
286,395
1,288,778
216
86,400
201
9
313
15
223
223
9
0
7
7
6
0
297
446
0
0
AO 5
286,395
1,288,778
216
86,400
201
PRODUCCION DE CAB
0.882242405
0.11
417
CABRITOS
AO 3
450
400
350
300
250
200
150
80,220
3
2,400
9
5,400
80,220
0
0
9
5,400
851,678
1,463,198
1,460,798
134
417
417
CABRITOS
0
0
0
6
3,600
200
150
100
50
0
1
A O S
4
$1,463,197.50
5
$1,460,797.50
$756,786.12
$720,986.12
$667,986.12
$53,000.00
$35,800.00
$746,286.12
$710,486.12
$657,486.12
$53,000.00
$35,800.00
$706,411.38
$714,511.38
$176,602.84
7
$178,627.84
7
MES
3
MES
4
$38,430.00
$11,529.00
8,540
38,430
2,562
11,529
MES
5
$0.00
MES
6
$0.00
MES
7
MES
8
$38,381.00
$45,150.00
5,978
26,901
29
11,480
8,540
38,430
12
4,920
0
0
3
1,800
$2,425.00
$2,425.00
$2,425.00
$2,425.00
$2,425.00
$2,425.00
$83.33
$83.33
$83.33
$83.33
$83.33
$83.33
$1,991.67
$1,991.67
$1,991.67
$1,991.67
$1,991.67
$1,991.67
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$166.67
$1,825.00
$350.00
$166.67
$1,825.00
$350.00
$166.67
$1,825.00
$350.00
$166.67
$1,825.00
$350.00
$166.67
$1,825.00
$350.00
$166.67
$1,825.00
$350.00
$24,123.48
$16,983.48
$16,983.48
$17,001.33
$17,280.33
$16,983.48
$10,699.50
$6,283.98
$3,570.00
$3,570.00
$10,699.50
$6,283.98
$10,699.50
$6,283.98
$10,699.50
$6,283.98
$10,699.50
$6,283.98
$10,699.50
$6,283.98
$17.85
$17.85
$279.00
$0.00
$26,548.48
$19,408.48
$19,426.33
$19,705.33
$19,408.48
$11,881.53
$30,217.83
$18,675.68
$2,179.23
$25,741.53
$27,920.75
TAL DE TRABAJO
$19,408.48
$19,428
AOS DE OPERACIN
3
589,411
720,986
710,486
53,000
1,000
47,800
21,900
4,000
53,000
1,000
47,800
21,900
4,000
53,000
1,000
47,800
21,900
4,000
21,900
21,900
21,900
4,200
4,200
4,200
536,411
312,953
191,072
9,891
9,891
99
1,403
603
10,500
667,986
421,070
219,285
7,401
7,401
74
1,647
607
10,500
657,486
421,070
219,285
7,401
7,401
74
1,647
607
0
589,411
AO 2
0
2000
21900
720,986
JORNALES
1
1
1
23900
710,486
AO 3
21900
4000
21900
AO 4
21900
4000
21900
AO 5
21900
4000
21900
47800
47800
47800
AO 1
84
104244
53655
1764
1764
18
420
151
162016
AO 2
119
147679
76011
2499
2499
25
595
214
229522
AO 3
193
239513
123279
4053
4053
41
965
347
372251
AO 4
313
388433
199929
6573
6573
66
1565
563
603702
AO 5
313
388433
199929
6573
6573
66
1565
563
603702
AO 1
3
4380
2738
63
63
1
12
5
AO 2
3
4380
2738
63
63
1
12
5
AO 3
6
8760
5475
126
126
1
24
11
14523
AO 4
9
13140
8213
189
189
2
36
16
21785
AO 5
9
13140
8213
189
189
2
36
16
21785
AO 3
AO 4
AO 5
7262
7262
EL PRIMER MES
AO 1
AO 2
42
42
3780
1285
3402
5103
882
882
9
126
38
15507
85
85
7650
2601
6885
10328
1785
1785
18
255
77
31383
138
138
12420
4223
11178
16767
2898
2898
29
414
124
50951
15
424
13647
4640
1251
1877
324
324
3
46
14
22128
15
424
13647
4640
1251
1877
324
324
3
46
14
22128
AO 1
41
15990
9225
861
861
9
0
37
26983
AO 2
82
31980
18450
1722
1722
17
0
74
53965
AO 3
134
52260
30150
2814
2814
28
0
121
88187
AO 4
15
5850
3375
315
315
3
0
14
9872
AO 5
15
5850
3375
315
315
3
0
14
9872
AO 4
$421,070
$219,285
$7,401
$7,401
$74
$1,647
$607
$657,486
AO 5
$421,070
$219,285
$7,401
$7,401
$74
$1,647
$607
$657,486
AO 4
AO 5
210,535
74,334
352
352
53
1,647
337
210,535
74,334
352
352
53
1,647
337
A O S
4
1,463,197.50
5
1,460,797.50
756,786.12
720,986.12
667,986.12
53,000.00
35,800.00
0.00
706,411.38
746,286.12
710,486.12
657,486.12
53,000.00
35,800.00
0.00
714,511.38
706,411.38
714,511.38
4
1,463,197.50
5
1,460,797.50
828,884.74
793,084.74
734,784.74
58,300.00
35,800.00
0.00
634,312.76
802,447.44
781,534.74
723,234.74
58,300.00
20,912.70
0.00
658,350.06
634,312.76
658,350.06
EGRESOS
276,666.70
COSTOS DE OPERACIN
240,866.70
VARIABLES
211,766.70
FIJOS
29,100.00
DEPRECIACIONES Y AMORTI
35,800.00
PAGO DE CREDITOS
0.00
UTILIDAD BRUTA
50,996.30
ISR
UTILIDAD NETA
50,996.30
A O S
ACIN PRIVADA
AO 2
AO 3
138,151
8,000
226,466
8,000
AO 4
706,411
8,000
AO 5
714,511
8,000
19,428
-
10,500
10,500
387,031.84
351,231.84
322,131.84
29,100.00
35,800.00
0.00
85,632.41
85,632.41
A O S
123,000
130,151
207,966
687,911
848,939
FACTOR (15%)
197,428
1.000 -
V.A.N.2
197,428
72,185
0.870
69,046
107,563
0.756
98,413
156,248
0.658
136,741
469,853
0.572
393,316
527,124
0.497
422,073
1,135,545
N DEL PROYECTO
AO 2
922,161
AO 3
138,151
8,000
226,466
8,000
AO 4
706,411
8,000
AO 5
714,511
8,000
$19,427.75
130,151
218,466
698,411
452,428
72,185
107,563
FACTOR (9%)
1.000 0.917
0.842
V.A.N.2
452,428
72,847
109,545
123,000
848,939
164,137
477,024
527,124
0.772
0.708
0.650
895,605
168,696
494,772
551,752
945,185
RESOS TOTALES
N DEL PROYECTO
AO 2
85,632
8,000
AO 3
141,298
8,000
AO 4
560,092
8,000
AO 5
568,432
8,000
$19,427.75
77,632
133,298
552,092
123,000
702,859
OSTOS DE OPERACIN
N DEL PROYECTO
AO 2
103,027
8,000
AO 3
167,525
8,000
AO 4
634,313
8,000
AO 5
658,350
8,000
$19,427.75
95,027
OSTOS Y UTILIDADES
159,525
626,313
123,000
792,778
MONTO UTILIDADES
87,403
138,151
226,466
706,411
714,511
FACTOR (15%)
0.870
0.756
0.658
0.572
0.497
MONTO UTILIDADES
ACTUALIZADO
76,003
104,462
148,905
403,893
355,238
1,088,501
0.622694826
PRODUCCION DE LECHE
350,000
300,000
250,000
LITROS
200,000
150,000
100,000
CON PROYECTO
SIN PROYECTO
50,000
0
SIN PROYECTO
0
1
3
AOS
AOS
MES
9
MES
10
$38,430.00
$38,430.00
8,540
38,430
8,540
38,430
MES
11
$38,430.00 $287,210.00
8,540
38,430
$2,425.00
$2,425.00
$2,425.00
$83.33
$83.33
$83.33
$1,991.67
$1,991.67
$1,991.67
$0.00
$0.00
$0.00
8,540
38,430
$166.67
$1,825.00
$350.00
$166.67
$1,825.00
$350.00
$166.67
$1,825.00
$350.00
$16,983.48
$16,983.48
$16,983.48
$10,699.50
$6,283.98
$10,699.50
$6,283.98
$10,699.50
$6,283.98
$19,408.48
$19,408.48
$19,408.48 $240,654.68
$19,021.53
$46,942.28
$19,021.53
$65,963.80
$19,021.53
$84,985.33
A O S
3
766,509.75
4
1,316,877.75
5
1,314,717.75
625,211.46
589,411.46
536,411.46
53,000.00
35,800.00
0.00
141,298.29
756,786.12
720,986.12
667,986.12
53,000.00
35,800.00
0.00
560,091.63
746,286.12
710,486.12
657,486.12
53,000.00
35,800.00
0.00
568,431.63
141,298.29
560,091.63
568,431.63
PRODUCCION DE LECHE
CON PROYECTO
SIN PROYECTO