Anexo B. Anlisis Financiero PROMETE
PRESUPUESTO DE INVERSIONSORGO SEMILLAPRESUPUESTO DE
INVERSIONCONCEPTOSUNIDADCANTIDADCOSTO
UNITARIOMONTOSPROGRAMASOCIOSTOTALACTIVO
FIJO$12,938,750.00$6,000,000.00$6,938,750.00$12,938,750.00SISTEMA
DE RIEGO POR
ASPERSIONEQUIPO1$600,000.00$600,000.000.0$600,000.00$600,000.00RASTRA
JOHN DEERE MODELO MX425/32 DE
JALONPIEZA1$145,000.00$145,000.00$72,500.00$72,500.00$145,000.00ARADO
JOHN DEERE MODELO
975/3PIEZA1$112,500.00$112,500.00$56,250.00$56,250.00$112,500.00AZADON
ROTARIO
PIEZA1$33,000.00$33,000.00$16,500.00$16,500.00$33,000.00BORDERO DE
3 DISCOS POR
SECCIONPIEZA1$25,000.00$25,000.00$12,500.00$12,500.00$25,000.00ESCREPA
NIVELADORA DE 14 PIES
PIEZA1$78,000.00$78,000.00$39,000.00$39,000.00$78,000.00CULTIVADORA
ALOMADORA DE 4
SURCOSPIEZA1$30,750.00$30,750.00$15,375.00$15,375.00$30,750.00EMPACADORA
KRONEPIEZA1$2,010,000.00$2,010,000.00$835,625.00$1,174,375.00$2,010,000.00DESTERRADOR
MARCA BRILLION MODELO MDC
1481PIEZA1$292,500.00$292,500.00$146,250.00$146,250.00$292,500.00CARGADOR
FRONTALPIEZA1$2,025,000.00$2,025,000.00$1,012,500.00$1,012,500.00$2,025,000.00RASTRILLO
DOBLEPIEZA1$387,000.00$387,000.00$193,500.00$193,500.00$387,000.00CARRO
ACUMULADOR DE
PACASPIEZA1$345,000.00$345,000.00$172,500.00$172,500.00$345,000.00TRACTOR
JOHN DEERE MODELO
8245PIEZA1$3,690,000.00$3,690,000.00$1,845,000.00$1,845,000.00$3,690,000.00SISTEMA
DE POSICIONAMIENTO SATELITAL
GPSPAR1$600,000.00$600,000.00$300,000.00$300,000.00$600,000.00SEGADORA
CHALLENGER AUTOPROPULSADA
CH-WR9760PIEZA1$2,280,000.00$2,280,000.00$1,140,000.00$1,140,000.00$2,280,000.00ASPERSORA
DE REMOLQUE SAVAGE MODELO
5537PIEZA1$285,000.00$285,000.00$142,500.00$142,500.00$285,000.00ACTIVO
DIFERIDO$50,650.000.0$50,650.00$50,650.00PERMISO DE USO DE
SUELOPAGO1$650.00$650.000.0$650.00$650.00RENTA DEL
PREDIOPAGO1$50,000.00$50,000.000.0$50,000.00$50,000.00CAPITAL DE
TRABAJO$10,000.000.0$10,000.00$10,000.00INSUMOS Y MATERIAS
PRIMASLOTE1$10,000.00$10,000.000.0$10,000.00$10,000.00
TOTAL$12,999,400.00$6,000,000.00$6,999,400.00$12,999,400.00
MEMORIA DE CALCULOSORGO SEMILLAMEMORIAS DE CLCULO DE COSTOS Y
VENTAS
Area de modulo850000m2No. de plantas por m232plantasNo total de
plantas por modulo27200000plantas
Rendimiento esperado0.03kg/planta
COSTOS DE PRODUCCION
SITUACIONAOS$ / kgACTUAL12345
FIJOS:Administracion00.0025,000.0025,000.0025,000.0025,000.0025,000.00Mant.
Equipo 00.005,000.005,000.005,000.005,000.005,000.00Pago de luz (
pozo agua
)10,800.0010,800.0010,800.0010,800.0010,800.00SUBTOTAL0.0040,800.0040,800.0040,800.0040,800.0040,800.00VARIABLES
: Control de plagas y
enfermedades00.0030,00030,00030,00030,00030,000Fertilizantes58,80058,80058,80058,80058,800Preparacion
de suelo59,10059,10059,10059,10059,100Mano de
obra192,000192,000192,000192,000192,000SUBTOTAL0.00339,900339,900339,900339,900339,900
TOTAL COSTOS00.0380,700380,700380,700380,700380,700
EGRESOS POR AO380,700380,700380,700380,700380,700
Calculo de capital de trabajo
Meses ConceptoMes 1Mes 2Mes 3Mes 4Mes 5Mes 6Mes 7Mes 8Mes 9Mes
10Mes 11Mes 12total Ingresos
0.00.00.00.00.00.00.00.00.00.00.0697,680.00697,6800.0Venta de
Sorgo0.00.00.00.00.00.00.00.00.00.00.0697,680.00697,680Venta de
paca d sorgo0.00.00.00.00.00.00.00.00.00.00.00.00.0Egresos
166,116.67166,116.67166,116.67166,116.67166,116.67166,116.67166,116.67166,116.67166,116.67166,116.67107,016.67107,016.671,875,200Costos
variables
163,900.00163,900.00163,900.00163,900.00163,900.00163,900.00163,900.00163,900.00163,900.00163,900.00104,800.00104,800.001,848,6000.0Control
de plagas y
enfermedades30,000.0030,000.0030,000.0030,000.0030,000.0030,000.0030,000.0030,000.0030,000.0030,000.0030,000.0030,000.00360,000Fertilizantes58,800.0058,800.0058,800.0058,800.0058,800.0058,800.0058,800.0058,800.0058,800.0058,800.0058,800.0058,800.00705,600Preparacion
de
suelo59,100.0059,100.0059,100.0059,100.0059,100.0059,100.0059,100.0059,100.0059,100.0059,100.000.00.0591,000Mano
de
obra16,000.0016,000.0016,000.0016,000.0016,000.0016,000.0016,000.0016,000.0016,000.0016,000.0016,000.0016,000.00192,000Costos
fijos
2,216.672,216.672,216.672,216.672,216.672,216.672,216.672,216.672,216.672,216.672,216.672,216.6726,600Pago
de luz( pozo agua )
1,800.001,800.001,800.001,800.001,800.001,800.001,800.001,800.001,800.001,800.001,800.001,800.0021,600Mant.
Equipo
416.67416.67416.67416.67416.67416.67416.67416.67416.67416.67416.67416.675,000.000.0
C I C L O S D E P RODUCCION AOSCONCEPTOU/MVOLUMEN*COSTO
UNITARIOCOSTO TOTAL32000 plantas/10000
m2Actual12345AGROQUIMICOSCapacidadInsecticidaslote3.00 10,000.00
30,000.00 Superficie Total
Modular850,000850,000850,000850,000850,000Subtotal30,000.00
Modulos11111FERTILIZANTESSuperficie850,000.00 850,000.00 850,000.00
850,000.00 850,000.00 Fertilizantes lote2.00 15,000.00 30,000.00
Inventarios de ProduccinCompostatonelada49.00 1,200.00 58,800.00
Sistema de riego (un)11111Subtotal58,800.00 Superficie con sorgo
(m2) 807,500807,500807,500807,500807,500PREPARACION
TERRENOIndicadores ProductivosDisellt4,000.00 13.65 54,600.00 Area
libre para
cultivo807,500807,500807,500807,500807,500Siembralabor1.00 1,500.00
1,500.00 No de plantas por metro cuadrado3232323232Cosechalabor1.00
1,500.00 1,500.00 No de plantas por superficie
total2584000025840000258400002584000025840000Preparacion de
terrenolabor1.00 1,500.00 1,500.00 Empacado de forrajelabor1.00
1,500.00 1,500.00 Semilla sorgokg580.00 65.00 37,700.00
Subtotal59,100.00 Plantas Totales en 100 metros 320320320320320MANO
DE OBRA Plantas en modulo de 160000
m225,840,00025,840,00025,840,00025,840,00025,840,000Jornalesjornal1200160.00
192,000.00 Subtotal192,000.00 Rendimiento por planta
(kg)0.030.030.030.030.031,200.00 TOTAL339,900.00 Produccin de
(%)100%100%100%100%100%Mermas (%)10%10%10%10%10%Ciclos por
ao11111
Produccin (kgs)Total775,200775,200775,200775,200775,200
Mermas77,52077,52077,52077,52077,520
Produccin real697,680697,680697,680697,680697,680Produccin
(kgs)Produccin semilla
kg697,680697,680697,680697,680697,680Total697,680697,680697,680697,680697,680
CONCEPTOSA O S D E P R O D U C C I O NActual12345Produccin ( kgs
)Produccin semilla kg697,680697,680697,680697,680697,680Produccion
forraje sorgo980,000980,000980,000980,000980,000Produccin Total
(kgs.)697,680697,680697,680697,680697,680
VENTAS MENSUALES
SITUACIONC I C L O S$ / kgACTUAL12345 KilogramosProduccin
semilla kg697,680697,680697,680697,680697,680Forraje
kg980,000980,000980,000980,000980,000
Total Semilla697,680697,680697,680697,680697,680 Total
Forraje980,000980,000980,000980,000980,000
COSTO DE OPERACIONSORGO SEMILLACOSTO DE OPERACIN
COSTOS DEL PROYECTOCOSTOSAOAOAOAOAOCONCEPTO
MES12345Administracion$25,000.00$50,000.00$50,000.00$50,000.00$50,000.00$50,000.00Mant.
Equipo
$5,000.00$10,000.00$10,000.00$10,000.00$10,000.00$10,000.00Pago de
luz ( pozo agua
)$10,800.00$21,600.00$21,600.00$21,600.00$21,600.00$21,600.00Control
de plagas y
enfermedades$30,000.00$180,000.00$180,000.00$180,000.00$180,000.00$180,000.00Fertilizantes$58,800.00$352,800.00$352,800.00$352,800.00$352,800.00$352,800.00Preparacion
de
suelo$59,100.00$709,200.00$709,200.00$709,200.00$709,200.00$709,200.00Mano
de
obra$192,000.00$192,000.00$192,000.00$192,000.00$192,000.00$192,000.00
TOTAL$1,515,600.00$1,515,600.00$1,515,600.00$1,515,600.00$1,515,600.00
PROYECCIN COSTOS TOTALESSORGO SEMILLAPROYECCION DE COSTOS
TOTALES
COSTOS FIJOSAO 1AO 2AO 3AO 4AO
5Administracion$50,000.00$50,000.00$50,000.00$50,000.00$50,000.00Mant.
Equipo $10,000.00$10,000.00$10,000.00$10,000.00$10,000.00Pago de
luz ( pozo agua
)$21,600.00$21,600.00$21,600.00$21,600.00$21,600.00Control de
plagas y
enfermedades$180,000.00$180,000.00$180,000.00$180,000.00$180,000.00Fertilizantes$352,800.00$352,800.00$352,800.00$352,800.00$352,800.00
TOTAL$614,400.00$614,400.00$614,400.00$614,400.00$614,400.00
COSTOS VARIABLESAO 1AO 2AO 3AO 4AO 5Preparacion de
suelo$709,200.00$709,200.00$709,200.00$709,200.00$709,200.00Mano de
obra$192,000.00$192,000.00$192,000.00$192,000.00$192,000.00
TOTAL$901,200.00$901,200.00$901,200.00$901,200.00$901,200.00
AO 1AO 2AO 3AO 4AO 5COSTOS FIJOS
$614,400.00$614,400.00$614,400.00$614,400.00$614,400.00COSTOS
VARIABLES$901,200.00$901,200.00$901,200.00$901,200.00$901,200.00COSTOS
TOTALES$1,515,600.00$1,515,600.00$1,515,600.00$1,515,600.00$1,515,600.00
PROYECCIN DE INGRESOSSORGO SEMILLAPROYECCION DE INGRESOS
VOLUMEN PRECIO VENTASAOAOAOAOAOCONCEPTO
UNITARIOMENSUAL12345Semilla de
sorgo697,6803.6$209,304.00$2,511,648.00$2,511,648.00$2,511,648.00$2,511,648.00$2,511,648.00Forraje980,0001.8$147,000.00$1,764,000.00$1,764,000.00$1,764,000.00$1,764,000.00$1,764,000.00
TOTAL$4,275,648.00$4,275,648.00$4,275,648.00$4,275,648.00$4,275,648.00
C.III. ESTADO DE RESULTADOSINDICESORGO SEMILLAESTADO DE
RESULTADOS
usuario01: DOCUMENTO REFLEJADO A 5 AOS, CONSIDERANDO LA FORMULA
ESTABLECIDA.
CONCEPTOSAO 1AO 2AO 3AO 4AO 5( + )
VENTAS$4,275,648.00$4,275,648.00$4,275,648.00$4,275,648.00$4,275,648.00COSTOS
FIJOS$614,400.00$614,400.00$614,400.00$614,400.00$614,400.00COSTOS
VARIABLES$901,200.00$901,200.00$901,200.00$901,200.00$901,200.00( -
) COSTOS
TOTALES$1,515,600.00$1,515,600.00$1,515,600.00$1,515,600.00$1,515,600.00(
= ) UTILIDAD
BRUTA$2,760,048.00$2,760,048.00$2,760,048.00$2,760,048.00$2,760,048.00(
- )
DEPRECIACION$1,662,875.00$1,662,875.00$1,662,875.00$1,662,875.00$1,662,875.00(
= ) UTILIDAD ANTES DE
IMPUESTOS$1,097,173.00$1,097,173.00$1,097,173.00$1,097,173.00$1,097,173.00(
- ) IMPUESTOS 0.00.00.00.00.0( = ) UTILIDAD DEL
EJERCICIO$1,097,173.00$1,097,173.00$1,097,173.00$1,097,173.00$1,097,173.00COSTOS
DE DEPRECIACIONESACTIVO FIJO
SAUL BAUTISTA: BIENES DURADEROS PARA EL FUNCIONAMIENTO DEL
PROYECTOVALOR ORIGINALTASAAOSDEP ANUALVALOR RESCATERASTRA JOHN
DEERE MODELO MX425/32 DE
JALON$145,000.0010%10$14,500.00$58,000.00ARADO JOHN DEERE MODELO
975/3$112,500.0010%10$11,250.00$45,000.00AZADON ROTARIO
$33,000.0010%10$3,300.00$13,200.00BORDERO DE 3 DISCOS POR
SECCION$25,000.0010%10$2,500.00$10,000.00ESCREPA NIVELADORA DE 14
PIES $78,000.0010%10$7,800.00$31,200.00CULTIVADORA ALOMADORA DE 4
SURCOS$30,750.0010%10$3,075.00$12,300.00EMPACADORA
KRONE$2,010,000.0010%10$201,000.00$804,000.00DESTERRADOR MARCA
BRILLION MODELO MDC
1481$292,500.0010%10$29,250.00$117,000.00CARGADOR
FRONTAL$2,025,000.0010%10$202,500.00$810,000.00RASTRILLO
DOBLE$387,000.0010%10$38,700.00$154,800.00CARRO ACUMULADOR DE
PACAS$345,000.0010%10$34,500.00$138,000.00TRACTOR JOHN DEERE MODELO
8245$3,690,000.0020%5$738,000.00$1,476,000.00SISTEMA DE
POSICIONAMIENTO SATELITAL
GPS$600,000.0020%5$120,000.00$240,000.00SEGADORA CHALLENGER
AUTOPROPULSADA
CH-WR9760$2,280,000.0010%10$228,000.00$912,000.00ASPERSORA DE
REMOLQUE SAVAGE MODELO
5537$285,000.0010%10$28,500.00$114,000.00TOTAL$1,662,875.00$4,935,500.00
C.V. FLUJO DE EFECTIVOINDICEERROR:#REF!ERROR:#REF!
usuario01: DOCUMENTO QUE MUESTRA ENTRADAS Y SALIDAS DE EFECTIVO EN
UN PERIODO DETERMINADO.
CONCEPTOS / AOAO 0AO 1AO 2AO 3AO 4AO 5( + )
VENTAS0.0$4,275,648.00$4,275,648.00$4,275,648.00$4,275,648.00$4,275,648.00(
+ ) VALOR DE RESCATE0.00.00.00.00.0$4,935,500.00( = ) INGRESOS
TOTALES0.0$4,275,648.00$4,275,648.00$4,275,648.00$4,275,648.00$9,211,148.00COSTOS
FIJOS0.0$614,400.00$614,400.00$614,400.00$614,400.00$614,400.00COSTOS
VARIABLES0.0$901,200.00$901,200.00$901,200.00$901,200.00$901,200.00(
= ) COSTOS
TOTALES0.0$1,515,600.00$1,515,600.00$1,515,600.00$1,515,600.00$1,515,600.00COMPRA
ACTIVO FIJO$12,938,750.000.00.00.00.00.0COMPRA ACTIVO
DIFERIDO$50,650.000.00.00.00.00.0COMPRA CAPITAL DE
TRABAJO$10,000.000.00.00.00.00.0( = ) SALDO
FINAL-$12,999,400.00$2,760,048.00$2,760,048.00$2,760,048.00$2,760,048.00$7,695,548.00
D.I. PUNTO DE EQUILIBRIOINDICEERROR:#REF!ERROR:#REF!
usuario01: CALCULAR EL PUNTO DE EQUILIBRIO EN PORCENTAJE DE VENTAS
CON LA FORMULA ESTUDIADA.
CONCEPTOS / AOAO 1AO 2AO 3AO 4AO
5VENTAS$4,275,648.00$4,275,648.00$4,275,648.00$4,275,648.00$4,275,648.00COSTOS
FIJOS$614,400.00$614,400.00$614,400.00$614,400.00$614,400.00COSTOS
VARIABLES$901,200.00$901,200.00$901,200.00$901,200.00$901,200.00COSTOS
TOTALES$1,515,600.00$1,515,600.00$1,515,600.00$1,515,600.00$1,515,600.00PUNTO
DE EQUILIBRIO $
$778,485.29$778,485.29$778,485.29$778,485.29$778,485.29PUNTO DE
EQUILIBRIO %18%18%18%18%18%COSTO FIJOENTREVENTAS -COSTO
VARIABLEINTERPRETACIN El punto de equilibrio indica el porcetaje de
ventas que se debe tener para cubrir los costos totales, sin que se
tenga ganancias, es lo minimo que se debe vender en porcentaje y en
valor ($) para no tener perdidas$614,400.00ENTRE$4,275,648.00
-$901,200.00
$614,400.00ENTRE =18%$3,374,448.00
D.II. VAN, TIR Y BCINDICEERROR:#REF!VAN, TIR Y B/C
TASA DE ACTUALIZACIN10%AOINGRESOSCOSTOS FLUJO DE
TASAINGRESOSEGRESOSFLUJO DE EFECTIVO ACTUALIZADOEFECTIVO
(1+t)-nACTUALIZADOSACTUALIZADOSAO 0
0.0$12,999,400.00-$12,999,400.00$1.000.0$12,999,400.00-12,999,400.00
AO
1$4,275,648.00$1,515,600.00$2,760,048.00$0.91$3,886,952.73$1,377,818.182,509,134.55
AO
2$4,275,648.00$1,515,600.00$2,760,048.00$0.83$3,533,593.39$1,252,561.982,281,031.40
AO
3$4,275,648.00$1,515,600.00$2,760,048.00$0.75$3,212,357.63$1,138,692.712,073,664.91
AO
4$4,275,648.00$1,515,600.00$2,760,048.00$0.68$2,920,325.11$1,035,175.191,885,149.92
AO
5$9,211,148.00$1,515,600.00$7,695,548.00$0.62$5,719,398.20$941,068.364,778,329.85
TOTAL$19,272,627.06$18,744,716.43527,910.63 VAN
usuario01: VALOR ACTUAL NETO527,910.63 TIR
usuario01: TASA INTERNA DE RETORNO11%B/C
usuario01: RELACION BENEFICIO-COSTO1.03 CRITERIO DE DECISIN E
INTERPRETACINEl proyecto es viable de acuerdo a la evaluacion
realizada, con los indicadores presentados, se tiene que el VAN
mayor que cero, lo que significa que el proyecto ademas de la
recuperacion, las utilidades y ganancias, se tendra al final de los
5 aos una ganancia extra, un excedente de dinero. Se tiene un TIR
mayor que la tasa de evaluacion, lo que indica viabilidad. Y por
ultimo la relacion Beneficio-Costo es mayor que 1, lo que
significa, que por cada peso invertido se va a recuperar y se
tendra un excedente de 1.03 pesos.