InversionCALENDARIO DE INVERSIN
CONCEPTOUNIDAD DE MEDIDACANTCOSTO UNIDARIOINVERSIN
TOTALAPORTACIONESCALENDARIO PROPUESTO PARA LA APLICACIN DE LOS
RECURSOSGRUPOFEDERALTOTALMES 1MES 2MES 3TOTALINVERSIN FIJATubos
para construccion de
corralpieza1,200571.000685,200685,200.00685,200685,200685,200Mano
de obrapresupuesto178,00078,000.0078,000.0078,000.0078,000Galera
con comederos y
bebederosobra1155,000155,000.00155,000.00155,000.00155,000Herramientas
menoreslota15,0005,000.005,000.005,000.005,0000.00.00.00Becerros
para engorda1004,000400,000.00400,000.00400,000.00400,000TOTAL
INVERSIN
FIJA1,323,200.00238,000.001,085,200.001,323,200.00685,200238,000400,0001,323,200INVERSIN
DIFERIDA0Capacitacion y asistencia
tecnicaprograma117,99417,994.000.017,994.0017,994.0017,994
TOTAL INVERSIN
DIFERIDA17,994.000.017,994.0017,994.00017,994017,994CAPITAL DE
TRABAJOCapital de
TrabajoPresupuesto1287,117287,117.47287,117.47287,117.47287,117287,117
TOTAL CAPITAL DE
TRABAJO287,117.47287,117.470.0287,117.47287,11700287,117INVERSIN
TOTAL1,628,311.47525,117.471,103,194.001,628,311.471,628,311PARTICIPACIN
EN LA INVERSIN100%32.25%67.75%
Memorias Calc
DESARROLLO DE BECERROS DESTETADOS CONCEPTOINC.PESOPESOSITUACIONA
O S(KG/DIA)(KG)ACTUAL12345678910COMPRAS (Cb)
50505050505050505050Mes 10.90250050505050505050505050Mes
20.90277050505050505050505050Mes 31.25315049494949494949494949Mes
41.30354049494949494949494949Mes 51.30393049494949494949494949Mes
61.30432049494949494949494949Mes 70.90250050505050505050505050Mes
80.90277050505050505050505050Mes 91.25315049494949494949494949Mes
101.30354049494949494949494949Mes 111.30393049494949494949494949Mes
121.30432049494949494949494949TOTAL CB.
FINALES97979797979797979797TOTAL
KG.34,351.1934,351.1934,351.1934,351.1934,351.1934,351.1934,351.1934,351.1934,351.1934,351.19COMPRAS:Compras
(Cb)100100100100100100100100100100100Compras
(Kg)00000000000MORTALIDAD:Primer Mes (Cb)00000000000Segundo Mes
(Cb)00000000000Terecer Mes (Cb)00000000000Cuarto Mes
(Cb)00000000000Quinto Mes (Cb)00000000000Sexto Mes
(Cb)00000000000Sptimo Mes (Cb)00000000000VENTAS:Ventas
(Cb)0.097979797979797979797Ventas
(Kg)0.0034,351.1934,351.1934,351.1934,351.1934,351.1934,351.1934,351.1934,351.1934,351.1934,351.19PARAMETROS
TECNICOS :Peso
Inicial(KG)250250250250250250250250250250250Mortalidad (%
mensual)0.50%0.50%0.50%0.50%0.50%0.50%0.50%0.50%0.50%0.50%0.50%Incremento
Peso Total Perido
(Kg)0.021,851.1921,851.1921,851.1921,851.1921,851.1921,851.1921,851.1921,851.1921,851.1921,851.19
CALCULO DEL COSTO DE ALIMENTACION
ALIMENTO% PROTEINAM.S.CONSUMOKG PROTEINACONSUMOCOSTO/
KGPERIODOCONSUMOCONSUMOCOSTO RACIONCOSTO TOTALCRUDA
RACION(%)(KG/DIA)CRUDA
RACIONMS/KG/DIACONCENTRADO(DIAS)(KG/ENGORDA)(KG DE
M.S.)KG/CB/DIAPOR CABEZA
Concentrado17.00%95.00%2.00.31.93.15180360.0342.03.1531,134.9
Subtotal:2.00.31.94,864.53.21,134.9Costo de Alimentacion
N de CabezasCosto de Engorda en el
Ciclo1001,134.9113,490Raciones para prepara Alimento
ConcentradoIngredientes del Alimento concentradoCantidadU.M.Precio
($/kg)Costo ($/concentrado)Premezcla de
minerales0.15kg85.0012.75Premezcla
vitaminica0.25kg80.0020.00Pollinaza1.5kg2.503.75Melaza8kg2.0016.00Sorgo20kg2.5050.00Maiz
molido13.5kg2.5033.75Rastrojo24kg2.0048.00Pasta de
soya20kg3.4068.00Salvado de
trigo12.6kg5.0063.00Total100kg315.25$315.25para un concentrado de
alimento de 100 kg$3.15para un kilogramo de concentrado
alimenticio
Ingresos
PROYECCION DE INGRESOS( Pesos ) CONCEPTO UNIDADESAOS$/Cb y/0
Lt12345678910
Novillos de 432 kilos en Promedio97979797979797979797
Recuperacion de seguro ganadero3333333333PRECIO DE
VENTA$10,800.0010,800.0011,340.0011,907.0012,502.3513,127.4713,783.8414,473.0315,196.6815,956.5216,754.34
V E N T A S:
Novillos de 432 kilos en
Promedio1,048,002.311,100,402.431,155,422.551,213,193.671,273,853.361,337,546.031,404,423.331,474,644.491,548,376.721,625,795.55
Recuperacin del seguro
ganadero$857.002,539.082,539.082,539.082,539.082,539.082,539.082,539.082,539.082,539.082,539.08
TOTAL
VENTAS1,050,541.391,102,941.501,157,961.621,215,732.751,276,392.431,340,085.101,406,962.401,477,183.571,550,915.791,628,334.63
INGRESOS
TOTALES1,050,541.391,102,941.501,157,961.621,215,732.751,276,392.431,340,085.101,406,962.401,477,183.571,550,915.791,628,334.63
Costos totalesProyecto de Engorda de becerrosPROYECCION DE
COSTOS TOTALES
usuario01: Considerar todos los conceptos de las memorias de
calculo y que se incluyan en los perfiles redactados.CONCEPTO/AOSAO
1AO 2AO 3AO 4AO 5AO 6AO 7AO 8AO 9AO 10Costos fijos
SAUL BAUTISTA: SON COSTOS QUE SE TENDRAN DE MANERA
CONSTANTE.17,520.0018,396.0019,315.8020,281.5921,295.6722,360.4523,478.4824,652.4025,885.0227,179.27Administracion2,000.002,100.002,205.002,315.252,431.012,552.562,680.192,814.202,954.913,102.66Pago
de
agua720.00756.00793.80833.49875.16918.92964.871,013.111,063.771,116.96Pago
de
luz1,800.001,890.001,984.502,083.732,187.912,297.312,412.172,532.782,659.422,792.39Cuota
para el seguro
ganadero10,000.0010,500.0011,025.0011,576.2512,155.0612,762.8213,400.9614,071.0014,774.5515,513.28Mantenimiento
de
construcciones3,000.003,150.003,307.503,472.883,646.523,828.844,020.294,221.304,432.374,653.98
Costos Variables
SAUL BAUTISTA: COSTOS QUE SE TIENEN DE ACUERDO A AL TAMAO DE LA
PRODUCCION Y
VENTAS208,252.98618,665.63649,598.91682,078.86716,182.80751,991.94789,591.54829,071.11870,524.67914,050.90Alimentacion
de
animales113,490.00119,164.50125,122.73131,378.86137,947.80144,845.19152,087.45159,691.83167,676.42176,060.24Medicinas
y
Vacunas7,762.988,151.138,558.698,986.629,435.959,907.7510,403.1410,923.2911,469.4612,042.93Fletes15,000.0015,750.0016,537.5017,364.3818,232.5919,144.2220,101.4321,106.5122,161.8323,269.92Mano
de Obra
72,000.0075,600.0079,380.0083,349.0087,516.4591,892.2796,486.89101,311.23106,376.79111,695.63Compra
de becerros para
engorda*0.0400,000.00420,000.00441,000.00463,050.00486,202.50510,512.63536,038.26562,840.17590,982.18
Costos totales (Costos Fijos+Costos
variables)225,772.98637,061.63668,914.71702,360.45737,478.47774,352.39813,070.01853,723.51896,409.69941,230.17
*En el ao 1 el concepto de compra de becerros es InversionA
partir del ao 2 se convierte en costo
Edo.ResPROYECTO DE ENGORDA DE BECERROSESTADO DE RESULTADOS
usuario01: DOCUMENTO REFLEJADO A 5 AOS, CONSIDERANDO LA FORMULA
ESTABLECIDA.ESTADO DE RESULTADOS PROYECTADO A 5 AOS DE VIDA DEL
PROYECTO.CONCEPTO/PERIODOP r o y e c t a d o s Ao 1Ao 2Ao 3Ao 4Ao
5Ao 6Ao 7Ao 8Ao 9Ao 10
INGRESOS POR
VENTAS1,050,541.391,102,941.501,157,961.621,215,732.751,276,392.431,340,085.101,406,962.401,477,183.571,550,915.791,628,334.63
COSTOS DE PRODUCCION223,772.98 634,961.63 666,709.71 700,045.20
735,047.46 771,799.83 810,389.82 850,909.31 893,454.78
938,127.52
UTILIDAD
BRUTA-223,772.98467,979.87491,251.91515,687.55541,344.98568,285.27596,572.58626,274.26657,461.02690,207.11
GASTOS DE ADMINISTRACION Y
VENTAS2,000.002,100.002,205.002,315.252,431.012,552.562,680.192,814.202,954.913,102.66
UTILIDAD DE
OPERACIN-225,772.98465,879.87489,046.91513,372.30538,913.97565,732.71593,892.39623,460.06654,506.11687,104.46
GASTOS FINANCIEROS (REITEGROS)INTERESES
UTILIDADES ANTES DE IMPUESTOS
-225,772.98465,879.87489,046.91513,372.30538,913.97565,732.71593,892.39623,460.06654,506.11687,104.46
P.T.U. (10%)
-22,577.3046,587.9948,904.6951,337.2353,891.4056,573.2759,389.2462,346.0165,450.6168,710.45
UTILIDAD NETA
-203,195.68419,291.89440,142.22462,035.07485,022.57509,159.44534,503.15561,114.05589,055.50618,394.01
203,195.68683,649.62717,819.40753,697.68791,369.86830,925.66872,459.25916,069.52961,860.301,009,940.62
CapTrab
Calculo de capital de trabajo Flujo de Efectivo Mensual
Meses ConceptoMes 1Mes 2Mes 3Mes 4Mes 5Mes 6Mes 7Mes 8Mes 9Mes
10Mes 11Mes 12total Ingresos
0.00.00.00.00.0525,270.690.00.00.00.00.0525,270.691,050,541.390.0Venta
de
becerros0.00.00.00.00.0525,270.69525,270.691,050,541.390.00.0Egresos
217,517.1317,470.0817,423.2617,376.6817,330.3317,284.21217,517.1317,470.0817,423.2617,423.2617,330.3317,284.21608,849.95Costos
variables
217,307.1317,260.0817,213.2617,166.6817,120.3317,074.21217,307.1317,260.0817,213.2617,166.6817,120.3317,074.21606,283.37Materias
primas
alimentacion9,410.219,363.169,316.359,269.769,223.429,177.309,410.219,363.169,316.359,269.769,223.429,177.30111,520.39Medicinas
y
vacunas646.92646.92646.92646.92646.92646.92646.92646.92646.92646.92646.92646.927,762.98Fletes1,250.001,250.001,250.001,250.001,250.001,250.001,250.001,250.001,250.001,250.001,250.001,250.0015,000.00Compra
de becerros200,000.00200,000.00400,000.00GASTOS DE
OPERACIN6,000.006,000.006,000.006,000.006,000.006,000.006,000.006,000.006,000.006,000.006,000.006,000.0072,000.00Costos
fijos
210.00210.00210.00210.00210.00210.00210.00210.00210.00210.00210.00210.002,520.00Pago
de
luz150.00150.00150.00150.00150.00150.00150.00150.00150.00150.00150.00150.001,800.00Pago
de agua
60.0060.0060.0060.0060.0060.0060.0060.0060.0060.0060.0060.00720.000.0Flujo
de efectivo
-217,517.13-17,470.08-17,423.26-17,376.68-17,330.33507,986.48-217,517.13-17,470.08-17,423.26-17,423.26-17,330.33507,986.48441,691.43Flujo
de efectivo acumulado
-217,517.13-234,987.20-252,410.46-269,787.14-287,117.47220,869.013,351.88-14,118.20-31,541.46-48,964.72-66,295.05441,691.43
PEqPUNTO DE EQUILIBRIO
ConceptoAo 1Ao 2Ao 3Ao 4Ao 5Ao 6Ao 7Ao 8Ao 9Ao 10
Ingresos1,050,5411,102,9421,157,9621,215,7331,276,3921,340,0851,406,9621,477,1841,550,9161,628,335Costos
Fijos17,52018,39619,31620,28221,29622,36023,47824,65225,88527,179Costos
Variables208,253618,666649,599682,079716,183751,992789,592829,071870,525914,051
Punto de Equilibrio en valor
($)21,85241,89743,99846,20448,52050,95353,50656,18859,00461,960
Punto de Equilibrio en
porcentaje2.08%3.80%3.80%3.80%3.80%3.80%3.80%3.80%3.80%3.81%
Indica el % de ventas para cubrir los costos y no tener
perdidas
EvFin
A N A L I S I S F I N A N C I E R O
INDICADORES FINANCIEROSFLUJO NETO DE EFECTIVOInversiones para el
proyectoValor de RescateFlujo Neto de EfectivoAo
deIngresosEgresosFijaDiferidaCap de trab.Valor Recup.
DeoperacintotalestotalesResidualcap. De
Trab.0.00.001.01,050,541.39225,772.981,323,200.00 17,994.00
287,117.47 -803,543.07
2.01,102,941.50637,061.63465,879.873.01,157,961.62668,914.71489,046.914.01,215,732.75702,360.45513,372.305.01,276,392.43737,478.47538,913.976.01,340,085.10774,352.39565,732.717.01,406,962.40813,070.01593,892.398.01,477,183.57853,723.51623,460.069.01,550,915.79896,409.69654,506.1110.01,628,334.63941,230.17141,700.00828,804.46
CALCULO DEL VAN, R B/C Y TIR CON UNA TASA DE DESCUENTO DEL
12%AoCostosBeneficiosFactor deCostosBeneficiosFlujo neto
dedetotalestotalesactualizacinactualizadosactualizadosefectivo
act.operacin($)($)12.0%($)($)($)0.0001.0000.000.000.001.01,854,0841,050,5410.8931,655,432.55937,983.38-717,449.172.0637,0621,102,9420.797507,861.63879,258.21371,396.583.0668,9151,157,9620.712476,120.28824,214.21348,093.934.0702,3601,215,7330.636446,362.76772,620.14326,257.385.0737,4781,276,3920.567418,465.09724,259.35305,794.266.0774,3521,340,0850.507392,311.02678,928.82286,617.807.0813,0701,406,9620.452367,791.58636,438.34268,646.768.0853,7241,477,1840.404344,804.61596,609.67251,805.069.0896,4101,550,9160.361323,254.32559,275.78236,021.4610.0941,2301,770,0350.322303,050.92569,903.78266,852.85Total8,878,68513,348,7515,235,454.767,179,491.681,944,036.92
Los indicadores financieros que arroja el proyecto
son:VAN=1,944,036.92SE ACEPTATIR =61.91%SE ACEPTAB/C =1.37SE
ACEPTA
Recup
PERODO DE RECUPERACIN
012345678910FLUJO ACT.0.0-717,449.17 371,396.58 348,093.93
326,257.38 305,794.26 286,617.80 268,646.76 251,805.06 236,021.46
266,852.85 SALDO0.0-717,449.17 -346,052.59 2,041.35 328,298.73
634,092.98 920,710.78 1,189,357.54 1,441,162.60 1,677,184.06
1,944,036.92 El ultimo saldo negativo corresponde al numero de aos
de recuperacion
Periodo de recuperacion3.00 aosSE ACEPTA
DepreDEPRECIACIONES
ConceptoUnidadCantidadCosto UnitarioCosto TotalAos de Vida Util
Depreciacion AnualDrepreciacion en 10 aosValor ResidualINVERSION
FIJA (DEPRECIACION)Tubos para construccion de
corralpieza1,200571685,200.0012.0057,100.00571,000.00114,200.00Galera
con comederos y
bebederosobra1155,000155,000.0012.0012,916.67129,166.6725,833.33Herramientas
menoreslota15,0005,000.0015.00333.333,333.331,666.670.020.000.00.00.00.010.000.00.00.00.010.000.00.00.0TOTAL
845,200.0070,350.00703,500.00141,700.00