INDICE
PEDRO HUTIZITL LOPEZSEDESOLOPCIONES PRODUCTIVAS
NOMBRE DEL PROYECTO:Gallinas ponedoras
APRESUPUESTO DE INVERSION BCALCULOS TECNICOSB.I. MEMORIAS DE
CALCULOMEMORIA DE PRODUCCIONMEMORIA DE ALIMENTACIONMEMORIA
VACUNASMEMORIA DE COSTOSB. II. PROYECCION DE COSTOSCPROYECCION
FINANCIERA MINIMA A 5 AOS.C.I. COSTOS TOTALESC.II. PROYECCION DE
INGRESOSC.III. ESTADO DE RESULTADOSC.IV FLUJO DE EFECTIVODANALISIS
DE RENTABILIDADD.I. PUNTO DE EQUILIBRIOD.II. ANALISIS DE
RENTABILIDAD (VAN, TIR, B/C)
Estructura FinancieraINDICEGallinas ponedorasPRESUPUESTO DE
INVERSION CONCEPTOS
SAUL BAUTISTA: ENLISTARAN TODOS LOS ARTICULOS A ADQUIRIR CON EL
RECURSO DEL PROGRAMA.UNIDAD
SAUL BAUTISTA: MEDIDA DE COMPRA DE LOS ARTICULOSCANTIDAD
SAUL BAUTISTA: CANTIDAD DE ARTICULOS ADQUIRIR = A SOLICITADOS EN
ANEXO ACOSTO UNITARIO
SAUL BAUTISTA: COSTO DE COMPRA DE LOS ARTICULOS A
ADQUIRIRMONTOSPROGRAMASOCIOSTOTALACTIVO FIJO
SAUL BAUTISTA: BIENES DURADEROS PARA EL FUNCIONAMIENTO DEL
PROYECTOPollas de 9 semanas de
edadcabeza2,500.0030.00$75,000.00$75,000.00$75,000.00Jaula
piramidalpieza180.00430.00$77,400.00$77,400.00$77,400.00Sistema de
comedero lineal
pvclote1.0015,018.00$15,018.00$15,018.00$15,018.00Sistema de
bebedero
automaticolote1.006,720.00$6,720.00$6,720.00$6,720.00Lamina
galvanizada de 7
mpieza20.00648.00$12,960.00$12,960.00$12,960.00Tubos ptr de 3
pulgadaspieza50.00360.00$18,000.00$18,000.00$18,000.00Blockpieza1,500.004.00$6,000.00$6,000.00$6,000.00Cementobulto56.00109.00$6,104.00$6,104.00$6,104.00Varillapieza60.00105.00$6,300.00$6,300.00$6,300.00Alambronkg50.0023.00$1,150.00$1,150.00$1,150.00Alambre
recocidokg50.0018.00$900.00$900.00$900.00Tela ciclonica de 25
metrosrollo2.001,800.00$3,600.00$3,600.00$3,600.00Palas de
cucharapieza4.00250.00$1,000.00$1,000.00$1,000.00Clavokg10.0025.00$250.00$250.00$250.00Martillopieza2.0095.00$190.00$190.00$190.00Carretillapieza1.00610.00$610.00$610.00$610.00Grava
camionada1.001,500.00$1,500.00$1,500.00$1,500.00Arenacamionada1.001,200.00$1,200.00$1,200.00$1,200.00Tinaco
de 1,100
litrospieza1.001,750.00$1,750.00$1,750.00$1,750.00Manguerametro25.0065.00$1,625.00$1,625.00$1,625.00Bomba
de agua electrica de 1
hpequipo1.002,723.00$2,723.00$2,723.00$2,723.00
ACTIVO DIFERIDO
SAUL BAUTISTA: SON GASTOS PAGADOS POR ANTICIPADO PERO NECESARIOS
PARA LA APERTURA DEL PROYECTOCapacitacion y asistencia
tecnicapresupuesto1$24,000.00$24,000.00$24,000.00$24,000.000.00.0CAPITAL
DE TRABAJO
SAUL BAUTISTA: INSUMOS DE PRONTA UTILIZACION INDISPENSABLES PARA LA
OPERACIN DEL PROYECTOAlimento concentradopresupuesto
1$31,504.99$31,504.99$31,504.99$31,504.99Mano de
obrapresupuesto1$12,480.00$12,480.00$12,480.00$12,480.00Vacunaspresupuesto1$18,116.25$18,116.25$18,116.25$18,116.25
TOTAL$326,101.24$264,000$62,101.24$326,101.24
ProduccionINDICEDesarrollo del Ciclo de Produccion de HuevoCiclo
1EtapaEdadMortalidadTotal de avesProduccion Huevo/Ave/DiaProduccion
Total Huevo/SemanaProductividad Efectiva (%)Produccion Semanal
NetoIniciacionSemana 10.3%000.000.000.00Semana
20.3%000.000.000.00Semana 30.3%000.000.000.00Semana
40.3%000.000.000.00Semana 50.2%000.000.000.00Semana
60.2%000.000.000.00Semana 70.2%000.000.000.00Semana
80.2%000.000.000.00DesarrolloSemana 90.2%2,500
Luis Mateo Perez Ambrosio: Agroproyectos.Org:Capturar no. De
gallinas a comprar al inicio00.000.000.00Mes 1Semana
100.2%2,49500.000.000.00Semana 110.2%2,49000.000.000.00Semana
120.2%2,48500.000.000.00Semana 130.2%2,48000.000.000.00Mes 2Semana
140.2%2,47500.000.000.00Semana 150.2%2,47000.000.000.00Semana
160.2%2,46500.000.000.00Semana 170.2%2,46000.000.000.00Mes 3Semana
180.2%2,45500.000.000.00ProduccionSemana
190.2%2,450117,153.1380%13,722.51Semana
200.2%2,446117,118.8380%13,695.06Semana
210.2%2,441117,084.5980%13,667.67Mes 4Semana
220.2%2,436117,050.4280%13,640.34Semana
230.2%2,431117,016.3290%15,314.69Semana
240.2%2,426116,982.2990%15,284.06Semana
250.2%2,421116,948.3290%15,253.49Mes 5Semana
260.2%2,418116,922.9090%15,230.61Semana
270.2%2,414116,897.5290%15,207.76Semana
280.2%2,410116,872.1790%15,184.95Semana
290.2%2,407116,846.8690%15,162.17Mes 6Semana
300.2%2,403116,821.5990%15,139.43Semana
310.2%2,399116,796.3690%15,116.72Semana
320.2%2,396116,771.1690%15,094.05Semana
330.2%2,392116,746.0190%15,071.41Mes 7Semana
340.2%2,389116,720.8990%15,048.80Semana
350.2%2,385116,695.8190%15,026.23Semana
360.2%2,382116,670.7690%15,003.69Semana
370.2%2,378116,645.7690%14,981.18Mes 8Semana
380.2%2,374116,620.7990%14,958.71Semana
390.2%2,371116,595.8690%14,936.27Semana
400.2%2,367116,570.9690%14,913.87Semana
410.2%2,364116,546.1180%13,236.89Mes 9Semana
420.2%2,360116,521.2980%13,217.03Semana
430.2%2,357116,496.5180%13,197.20Semana
440.2%2,353116,471.7680%13,177.41Semana
450.2%2,350116,447.0580%13,157.64Mes 10Semana
460.2%2,346116,422.3880%13,137.91Semana
470.2%2,343116,397.7580%13,118.20Semana
480.2%2,339116,373.1580%13,098.52Semana
490.2%2,336116,348.5980%13,078.87Mes 11Semana
500.2%2,332116,324.0780%13,059.26Semana
510.2%2,329116,299.5870%11,409.71Semana
520.2%2,325116,275.1370%11,392.59Semana
530.2%2,322116,250.7270%11,375.51Mes 12Semana
540.2%2,318116,226.3570%11,358.44Semana
550.2%2,315116,202.0170%11,341.40Semana
560.2%2,311116,177.7070%11,324.39Semana
570.2%2,308116,153.4470%11,307.41Mes 13Semana
580.2%2,304116,129.2170%11,290.44Semana
590.2%2,301116,105.0170%11,273.51Semana
600.2%2,297116,080.8570%11,256.60571,462.59Desarrollo de la
Produccion Mensual de Huevo (Unidades)ProductoMes 1Mes 2Mes 3Mes
4Mes 5Mes 6Mes 7Mes 8Mes 9Mes 10Mes 11Mes
12TOTALHuevo0.00.027,417.5757,906.7560,876.8260,512.3860,150.1259,790.0352,828.5352,512.2748,940.4390,527.70571,462.591
kg de huevos =12huevosProductoMes 1Mes 2Mes 3Mes 4Mes 5Mes 6Mes
7Mes 8Mes 9Mes 10Mes 11Mes 12TOTALHuevo
(kg)0.00.02,284.804,825.565,073.075,042.705,012.514,982.504,402.384,376.024,078.377,543.9747,621.88
AlimentacionINDICEPrograma de AlimentacionEtapaEdadConsumo de
AlimentoTotal de AvesConsumo Alimento/Semana (kg)Costo Unitario
AlimentoCosto total
alimentoGr/Ave/DiaKg/Ave/DiaMensualIniciacionSemana
113.800.010.00.03.40.0Semana 218.400.020.00.03.40.0Semana
323.000.020.00.03.40.0Semana 427.600.030.00.03.40.0Semana
532.200.030.00.03.40.0Semana 636.800.040.00.03.40.0Semana
741.400.040.00.03.40.0Semana 846.000.050.00.03.40.0DesarrolloSemana
950.600.052,500885.503.43,010.7013,641.27Semana
1055.200.062,495964.073.43,277.83Semana
1159.800.062,4901,042.323.43,543.88Semana
1264.400.062,4851,120.253.43,808.86Semana
1369.000.072,4801,197.873.44,072.7517,863.72Semana
1473.600.072,4751,275.173.44,335.58Semana
1578.200.082,4701,352.163.44,597.34Semana
1682.800.082,4651,428.843.44,858.04Semana
1787.400.092,4601,505.203.45,117.6822,017.95Semana
1892.000.092,4551,581.253.45,376.25ProduccinSemana
1996.600.102,4501,656.993.45,633.78Semana
20101.200.102,4461,732.433.45,890.25Semana
21105.800.112,4411,807.553.46,145.6726,104.77Semana
22110.400.112,4361,882.373.46,400.05Semana
23115.000.122,4311,956.883.46,653.38Semana
24119.600.122,4262,031.083.46,905.68Semana
25124.200.122,4212,104.983.47,156.9429,884.39Semana
26128.800.132,4182,179.673.47,410.88Semana
27133.400.132,4142,254.133.47,664.04Semana
28133.400.132,4102,250.753.47,652.54Semana
29133.400.132,4072,247.373.47,641.0630,495.55Semana
30133.400.132,4032,244.003.47,629.60Semana
31133.400.132,3992,240.633.47,618.16Semana
32133.400.132,3962,237.273.47,606.73Semana
33133.400.132,3922,233.923.47,595.3230,312.99Semana
34133.400.132,3892,230.573.47,583.93Semana
35133.400.132,3852,227.223.47,572.55Semana
36133.400.132,3822,223.883.47,561.19Semana
37133.400.132,3782,220.543.47,549.8530,131.52Semana
38133.400.132,3742,217.213.47,538.52Semana
39133.400.132,3712,213.893.47,527.22Semana
40133.400.132,3672,210.573.47,515.93Semana
41133.400.132,3642,207.253.47,504.6529,951.13Semana
42133.400.132,3602,203.943.47,493.40Semana
43133.400.132,3572,200.633.47,482.16Semana
44133.400.132,3532,197.333.47,470.93Semana
45133.400.132,3502,194.043.47,459.7329,771.83Semana
46133.400.132,3462,190.753.47,448.54Semana
47133.400.132,3432,187.463.47,437.36Semana
48133.400.132,3392,184.183.47,426.21Semana
49133.400.132,3362,180.903.47,415.0729,593.60Semana
50133.400.132,3322,177.633.47,403.95Semana
51133.400.132,3292,174.363.47,392.84Semana
52133.400.132,3252,171.103.47,381.75Semana
53133.400.132,3222,167.853.47,370.6829,416.44Semana
54133.400.132,3182,164.593.47,359.62Semana
55133.400.132,3152,161.353.47,348.58Semana
56133.400.132,3112,158.113.47,337.56Semana
57133.400.132,3082,154.873.47,326.5529,240.34Semana
58133.400.132,3042,151.643.47,315.56Semana
59133.400.132,3012,148.413.47,304.59Semana
60133.400.132,2972,145.193.47,293.630Total348,425.50
VacunasINDICEPROGRAMA DE VACUNACION POR CICLOMes 1Mes 2Mes 3Mes
4Mes 5Mes 6Mes 7Mes 8Mes 9Mes 10Mes 11Mes 12
Total de aves en un
ciclo9,970.049,890.529,811.639,733.379,662.999,605.149,547.649,490.489,433.679,377.199,321.0518,475.04
Dosis aplicada Vacuna/MedicamentoDosis vacunaMomento de
aplicacinNew Castle9,970.04en el primer mesmarek (dosis)Colera
Avial9,890.52en el segundo mesdiarrea blanca (trimetroprim
sobres)Coriza infecciosa9,811.63en el tercer mescoccidiosis
(toltrazuril frasco)Marek9,890.52en el segundo
mesCoccidiosis9,605.14en el sexto mesParasitos internos9,733.37en
el cuarto mesViruela avial9,733.37en el cuarto mescal (parasitos
externos) kgBroquintis B19,662.99en el quinto mesparsitos internos
(frasco de panacur)Gumboro9,605.14en el sexto
mesBronquitis9,547.64en el septimo mesGumboro9,490.48en el octavo
mesCosto total por vacunasVacuna/MedicamentoCosto unitarioCosto
totalNew Castle0.323,190.41Colera Avial0.888,703.66Coriza
infecciosa3.3032,378.38Marek2.0019,781.04Coccidiosis0.858,164.37Parasitos
internos0.555,353.36Viruela avial0.403,893.35Broquintis
B10.454,348.34Gumboro0.353,361.80Bronquitis0.383,628.10Gumboro0.353,321.67Total
por ciclo96,124.48Total por ao96,124.48
Otros costos por cicloConceptoCantidadCosto UnitCosto totalCosto
de jeringas498.5031,495.51Aplicacin (jornal)5.00120600.00
Memoria costosINDICEMemoria de costos de operacinProyecto de
gallinas ponedorasCOSTOS MENSUALES DE OPERACIN DEL PROYECTO
CONCEPTO/MES MES 1MES 2MES 3MES 4MES 5MES 6MES 7MES 8MES 9MES 10MES
11MES 12TOTAL COSTOS VARIABLES Cuidados y mano de
obra6,240.006,240.006,240.006,240.006,240.006,240.006,240.006,240.006,240.006,240.006,240.006,240.0074,880.00Alimento
desarrollo13,641.2717,863.7222,017.950.000.000.000.000.000.000.000.000.0053,522.94Alimento
produccion0.000.000.0026,104.7729,884.3930,495.5530,312.9930,131.5229,951.1329,771.8329,593.6058,656.78294,902.56Vacunas8,010.378,010.378,010.378,010.378,010.378,010.378,010.378,010.378,010.378,010.378,010.378,010.3796,124.48Publicidad350.00350.00350.00350.00350.00350.00350.00350.00350.00350.00350.003,850.00Energia
electrica475.00475.00475.00475.00475.00475.00475.00475.00475.00475.00475.00475.005,700.00MVZ700.00700.00700.00700.00700.00700.00700.00700.00700.00700.00700.00700.008,400.00Aplicacin
vacunas2,095.510.000.000.000.000.000.000.000.000.000.000.002,095.51Imprevistos
650.00650.00650.00650.00650.00650.00650.00650.00650.00650.00650.007,150.00Subtotal32,162.1534,289.0938,443.3242,530.1546,309.7646,920.9246,738.3646,556.8946,376.5146,197.2046,018.9774,082.15546,625.48
COSTOS FIJOS CONCEPTO/MES MES 1MES 2MES 3MES 4MES 5MES 6MES 7MES
8MES 9MES 10MES 11MES 12TOTAL Administrador
General3,600.003,600.003,600.003,600.003,600.003,600.003,600.003,600.003,600.003,600.003,600.003,600.0043,200.00Ventas3,120.003,120.003,120.003,120.003,120.003,120.003,120.003,120.003,120.003,120.003,120.003,120.0037,440.00Velador3,600.003,600.003,600.003,600.003,600.003,600.003,600.003,600.003,600.003,600.003,600.003,600.0043,200.00Agua90.0090.0090.0090.0090.0090.0090.0090.0090.0090.0090.0090.001,080.00Telefonia2,880.002,880.002,880.002,880.002,880.002,880.002,880.002,880.002,880.002,880.002,880.002,880.0034,560.000.00Subtotal13,290.0013,290.0013,290.0013,290.0013,290.0013,290.0013,290.0013,290.0013,290.0013,290.0013,290.0013,290.00159,480.00
Costo
Total45,452.1547,579.0951,733.3255,820.1559,599.7660,210.9260,028.3659,846.8959,666.5159,487.2059,308.9787,372.15706,105.48
CONCEPTOCANTIDADCOSTO UNITFRECUENCIACOSTO
MENSUALAdministrador1.00150.0024.003,600.00Velador1.00120.0030.003,600.00Agua1.0090.001.0090.00Telefonia1.00120.0024.002,880.00Energia
electrica1.00950.000.50475.00Cuidados y mano de
obra2.00130.0024.006,240.00Ventas1.00130.0024.003,120.00MVZ1.00350.002.00700.00Publicidad1.00350.001.00350.00Imprevistos1.00650.001.00650.00
Proyeccion CostosINDICEGallinas ponedoras PROYECCION DE
COSTOSCOSTOS DEL PROYECTOCOSTOSAOAOAOAOAOCONCEPTO COSTO PROMED.
MENSUAL12345Cuidados y mano de
obra$6,240.00$74,880.00$78,624.00$82,555.20$86,682.96$91,017.11Alimento
desarrollo$4,460.24$53,522.94$56,199.08$59,009.04$61,959.49$65,057.47Alimento
produccion$24,575.21$294,902.56$309,647.69$325,130.07$341,386.57$358,455.90Vacunas$8,010.37$96,124.48$100,930.70$105,977.24$111,276.10$116,839.90Publicidad$350.00$3,850.00$4,042.50$4,244.63$4,456.86$4,679.70Energia
electrica$475.00$5,700.00$5,985.00$6,284.25$6,598.46$6,928.39MVZ$700.00$8,400.00$8,820.00$9,261.00$9,724.05$10,210.25Aplicacin
vacunas$174.63$2,095.51$2,200.28$2,310.30$2,425.81$2,547.10Imprevistos
$650.00$7,150.00$7,507.50$7,882.88$8,277.02$8,690.87Administrador
General$3,600.00$43,200.00$45,360.00$47,628.00$50,009.40$52,509.87Ventas$3,120.00$37,440.00$39,312.00$41,277.60$43,341.48$45,508.55Velador$3,600.00$43,200.00$45,360.00$47,628.00$50,009.40$52,509.87Agua$90.00$1,080.00$1,134.00$1,190.70$1,250.24$1,312.75Telefonia$2,880.00$34,560.00$36,288.00$38,102.40$40,007.52$42,007.90
TOTAL$58,925.46$706,105.48$741,410.75$778,481.29$817,405.35$858,275.62
Costos totalesINDICEGallinas ponedoras COSTOS TOTALESCOSTOS
FIJOSAO 1AO 2AO 3AO 4AO 5Administrador
General$43,200.00$45,360.00$47,628.00$50,009.40$52,509.87Ventas$37,440.00$39,312.00$41,277.60$43,341.48$45,508.55Velador$43,200.00$45,360.00$47,628.00$50,009.40$52,509.87Agua$1,080.00$1,134.00$1,190.70$1,250.24$1,312.75Telefonia$34,560.00$36,288.00$38,102.40$40,007.52$42,007.90TOTAL$159,480.00$167,454.00$175,826.70$184,618.04$193,848.94COSTOS
VARIABLESAO 1AO 2AO 3AO 4AO 5Cuidados y mano de
obra$74,880.00$78,624.00$82,555.20$86,682.96$91,017.11Alimento
desarrollo$53,522.94$56,199.08$59,009.04$61,959.49$65,057.47Alimento
produccion$294,902.56$309,647.69$325,130.07$341,386.57$358,455.90Vacunas$96,124.48$100,930.70$105,977.24$111,276.10$116,839.90Publicidad$3,850.00$4,042.50$4,244.63$4,456.86$4,679.70Energia
electrica$5,700.00$5,985.00$6,284.25$6,598.46$6,928.39MVZ$8,400.00$8,820.00$9,261.00$9,724.05$10,210.25Aplicacin
vacunas$2,095.51$2,200.28$2,310.30$2,425.81$2,547.10Imprevistos
$7,150.00$7,507.50$7,882.88$8,277.02$8,690.87
TOTAL$546,625.48$573,956.75$602,654.59$632,787.32$664,426.68AO
1AO 2AO 3AO 4AO 5COSTOS FIJOS
$159,480.00$167,454.00$175,826.70$184,618.04$193,848.94COSTOS
VARIABLES$546,625.48$573,956.75$602,654.59$632,787.32$664,426.68COSTOS
TOTALES$706,105.48$741,410.75$778,481.29$817,405.35$858,275.62
IngresosINDICEProyeccion de IngresosIngresos Mensuales
ProductoMes 1Mes 2Mes 3Mes 4Mes 5Mes 6Mes 7Mes 8Mes 9Mes 10Mes
11Mes 12TotalHuevo
(kg)0.00.02,284.804,825.565,073.075,042.705,012.514,982.504,402.384,376.024,078.377,543.9747,621.88
Precio/kg$18.00$18.00$18.00$18.00$18.00$18.00$18.00$18.00$18.00$18.00$18.00$18.00
Ingresos por
ventas0.00.0$41,126.35$86,860.13$91,315.22$90,768.56$90,225.18$89,685.04$79,242.79$78,768.40$73,410.65$135,791.55$857,193.88Proyeccion
de Ingresos Anuales
ProductoAo 1Ao 2Ao 3Ao 4Ao
5Huevo857,193.88865,765.82874,423.48883,167.71891,999.39
Ingresos
totales$857,193.88$865,765.82$874,423.48$883,167.71$891,999.39
Estado ResultadosINDICEGallinas ponedoras ESTADO DE
RESULTADOS
usuario01: DOCUMENTO REFLEJADO A 5 AOS, CONSIDERANDO LA FORMULA
ESTABLECIDA.CONCEPTOSAO 1AO 2AO 3AO 4AO 5( + )
VENTAS$857,193.88$865,765.82$874,423.48$883,167.71$891,999.39COSTOS
FIJOS$159,480.00$167,454.00$175,826.70$184,618.04$193,848.94COSTOS
VARIABLES$546,625.48$573,956.75$602,654.59$632,787.32$664,426.68( -
) COSTOS
TOTALES$706,105.48$741,410.75$778,481.29$817,405.35$858,275.62( = )
UTILIDAD BRUTA$151,088.40$124,355.07$95,942.19$65,762.36$33,723.77(
- ) DEPRECIACION$33,447.04$35,119.39$36,875.36$38,719.13$40,655.08(
= ) UTILIDAD ANTES DE
IMPUESTOS$117,641.36$89,235.68$59,066.83$27,043.23-$6,931.32( - )
IMPUESTOS $11,764.14$8,923.57$5,906.68$2,704.32-$693.13( = )
UTILIDAD DEL
EJERCICIO$105,877.23$80,312.11$53,160.15$24,338.91-$6,238.18COSTOS
DE DEPRECIACIONESACTIVO FIJO
SAUL BAUTISTA: BIENES DURADEROS PARA EL FUNCIONAMIENTO DEL
PROYECTOVALOR ORIGINALTASAAOSDEP ANUALVALOR RESCATEJaula
piramidal$75,000.0010.00$7,500.00$37,500.00Sistema de comedero
lineal pvc$77,400.0010%7.00$11,057.14$22,114.29Sistema de bebedero
automatico$15,018.0010%7.00$2,145.43$4,290.86Lamina galvanizada de
7 m$6,720.0010%6.00$1,120.00$1,120.00Tubos ptr de 3
pulgadas$12,960.0010%6.00$2,160.00$2,160.00Block$18,000.0010%5.00$3,600.000.0Cemento$6,000.0010%5.00$1,200.000.0Varilla$6,104.0010%5.00$1,220.800.0Alambron$6,300.0010%5.00$1,260.000.0Alambre
recocido$1,150.0010%5.00$230.000.0Tela ciclonica de 25
metros$900.0010%7.00$128.57$257.14Palas de
cuchara$3,600.0010%6.00$600.00$600.00Clavo$1,000.0010%5.00$200.000.0Martillo$250.0010%5.00$50.000.0Carretilla$190.0010%6.00$31.67$31.67Grava
$610.0010%5.00$122.000.0Arena$1,500.0010%5.00$300.000.0Tinaco de
1,100
litros$1,200.0010%7.00$171.43$342.86Manguera$1,750.0010%$5.00$350.000.0Bomba
de agua electrica de 1
hp$1,625.0010%$6.00$270.83$270.83TOTAL$235,652.00$33,447.04$68,416.81
Flujo EfectivoINDICEGallinas ponedoras FLUJO DE EFECTIVO
usuario01: DOCUMENTO QUE MUESTRA ENTRADAS Y SALIDAS DE EFECTIVO EN
UN PERIODO DETERMINADO.CONCEPTOS / AOAO 0AO 1AO 2AO 3AO 4AO 5( + )
VENTAS0.0$857,193.88$865,765.82$874,423.48$883,167.71$891,999.39( +
) VALOR DE RESCATE0.00.00.00.00.0$68,416.81( = ) INGRESOS
TOTALES0.0$857,193.88$865,765.82$874,423.48$883,167.71$960,416.20COSTOS
FIJOS0.0$159,480.00$167,454.00$175,826.70$184,618.04$193,848.94COSTOS
VARIABLES0.0$546,625.48$573,956.75$602,654.59$632,787.32$664,426.68(
= ) COSTOS
TOTALES0.0$706,105.48$741,410.75$778,481.29$817,405.35$858,275.62COMPRA
ACTIVO FIJO$240,000.000.00.00.00.00.0COMPRA ACTIVO
DIFERIDO$24,000.000.00.00.00.00.0COMPRA CAPITAL DE
TRABAJO$62,101.240.00.00.00.00.0( = ) SALDO
FINAL-$326,101.24$151,088.40$124,355.07$95,942.19$65,762.36$102,140.58
Punto EquilibrioINDICEGallinas ponedoras PUNTO DE
EQUILIBRIO
usuario01: CALCULAR EL PUNTO DE EQUILIBRIO EN PORCENTAJE DE VENTAS
CON LA FORMULA ESTUDIADA.CONCEPTOS / AOAO 1AO 2AO 3AO 4AO
5VENTAS$857,193.88$865,765.82$874,423.48$883,167.71$891,999.39COSTOS
FIJOS$159,480.00$167,454.00$175,826.70$184,618.04$193,848.94COSTOS
VARIABLES$546,625.48$573,956.75$602,654.59$632,787.32$664,426.68COSTOS
TOTALES$706,105.48$741,410.75$778,481.29$817,405.35$858,275.62PUNTO
DE EQUILIBRIO $
$440,177.68$496,817.84$565,726.99$651,203.90$759,814.91PUNTO DE
EQUILIBRIO %51%57%65%74%85%INTERPRETACION El punto de equilibrio
indica el porcetaje de ventas que se debe tener para cubrir los
costos totales, sin que se tenga ganancias, es lo minimo que se
debe vender en porcentaje y en valor ($) para no tener perdidas
VAN, TIR Y BCINDICEGallinas ponedoras ANALISIS DE RENTABILIDAD
(VAN, TIR, B/C)
TASA DE ACTUALIZACION10%AOINGRESOSCOSTOS FLUJO DE
TASAINGRESOSEGRESOSEFECTIVO
(1+t)-nACTUALIZADOSACTUALIZADOS00.0$326,101.24-$326,101.241.0000.0$326,101.2411$857,193.88$706,105.48$151,088.400.909$779,267.16$641,914.0712$865,765.82$741,410.75$124,355.070.826$715,508.94$612,736.1593$874,423.48$778,481.29$95,942.190.751$656,967.30$584,884.5154$883,167.71$817,405.35$65,762.360.683$603,215.43$558,298.8555$960,416.20$858,275.62$102,140.580.621$596,342.90$532,921.635TOTAL$4,440,967.09$4,227,779.74$213,187.35$3,351,301.73$3,256,856.48VAN
usuario01: VALOR ACTUAL NETO$94,445.26TIR
usuario01: TASA INTERNA DE RETORNO22.26%B/C
usuario01: RELACION BENEFICIO-COSTO$1.03CRITERIO DE DECISIN El
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 03
pesos.