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1.

Anlisis Financiero
a.- Presupuestos y programa de inversiones

CALENDARIO DE INVERSIN

CONCEPTO

UNIDAD DE
MEDIDA

CANT

COSTO
UNIDARIO

INVERSIN
TOTAL
GRUPO

INVERSIN FIJA
Tubos para construccion de corral,
mangas y embarcaderos
Mano de obra
Galera con comederos, saleros y
bebederos
Herramientas menores
1 km de Electrificacion Bifasica Incluye
transformador de 25 kva
Cercos perimetrales y diviciones incluye:
alambre de puas,grapas, postes y mano
de obra.
Suministro y colocacion de Bascula
Pozo
Becerros para engorda
TOTAL INVERSIN FIJA
INVERSIN DIFERIDA
Capacitacion y asistencia tecnica
TOTAL INVERSIN DIFERIDA
CAPITAL DE TRABAJO
Capital de Trabajo
TOTAL CAPITAL DE TRABAJO
INVERSIN TOTAL
PARTICIPACIN EN LA INVERSIN

CALENDARIO PROPUESTO PA
DE LOS RECUR

APORTACIONES
FEDERAL

TOTAL

MES 1

MES 2

pieza

1,200

presupuesto
obra
lote

20,000

20,000.00

20,000.00

20,000.00

lote

906,000

906,000.00

906,000.00

906,000.00

906,000

rollo

62

1,085

67,270.00

67,270.00

67,270.00

67,270

pieza
obra
pieza

1
1
200

60,000
55,000
6,000

60,000.00
55,000.00
1,200,000.00
3,404,470.00

60,000.00
55,000.00
1,200,000.00
3,404,470.00

60,000.00
55,000.00
1,200,000.00
3,404,470.00

17,994.00

17,994.00

17,994.00

17,994.00

17,994.00

17,994.00

3,422,464.00
100.00%

3,422,464.00

programa

Presupuesto

571.000

685,200

685,200.00

685,200

78,000

156,000.00

156,000.00

156,000.00

156,000

255,000

255,000.00

255,000.00

255,000.00

255,000

17,994

3,422,464.00
100%

0.00%

685,200

20,000

55,000
1,713,470

431,000
17,994
17,994

b.- Memoria de calculo


DESARROLLO DE BECERROS DESTETADOS
CONCEPTO

INC.PESO
(KG/DIA)

COMPRAS (Cb)
Mes 1
Mes 2
Mes 3
Mes 4
Mes 5
Mes 6
Mes 7
Mes 8
Mes 9
Mes 10
Mes 11
Mes 12
TOTAL CB. FINALES
TOTAL KG.
COMPRAS:

PESO
(KG)
0.90
0.90
1.25
1.30
1.30
1.30
0.90
0.90
1.25
1.30
1.30
1.30

SITUACION
ACTUAL
250
277
315
354
393
432
250
277
315
354
393
432

0
0
0
0
0
0
0
0
0
0
0
0

S
6

100
100
100
100
100
100
100
99
100
100
100
100
100
200
70,800.00

100
100
100
100
100
100
100
99
100
100
100
100
100
200
70,800.00

100
100
100
100
100
100
100
99
100
100
100
100
100
200
70,800.00

100
100
100
100
99
100
100
100
100
100
100
100
100
200
70,800.00

100
100
99
100
100
100
100
100
100
100
100
99
100
200
70,800.00

100
100
100
100
99
100
100
100
100
100
100
99
100
200
100

100
100
100
100
100
100
100
100
100
100
100
99
100
200
70,800.00

100
100
100
100
100
100
100
100
100
100
100
100
100
200
70,800.00

Compras (Cb)

200

199

199

199

199

198

198

199

200

Compras (Kg)

Primer Mes (Cb)


Segundo Mes (Cb)
Terecer Mes (Cb)
Cuarto Mes (Cb)
Quinto Mes (Cb)
Sexto Mes (Cb)

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

Sptimo Mes (Cb)

Ventas (Cb)
Ventas (Kg)

0.00

200
70,800.00

200
70,800.00

200
70,800.00

200
70,800.00

200
70,800.00

200
100.00

200
70,800.00

200
70,800.00

PARAMETROS TECNICOS :
Peso Inicial(KG)
Mortalidad (% mensual)
Incremento Peso Total Perido (Kg)

250
0.00%
-

250
0.00%
45,800.00

250
0.00%
45,800.00

250
0.00%
45,800.00

250
0.00%
45,800.00

250
0.00%
45,800.00

250
0.00%
(24,900.00)

250
0.00%
45,800.00

250
0.00%
45,800.00

MORTALIDAD:

VENTAS:

CALCULO DEL COSTO DE ALIMENTACION


ALIMENTO

Concentrado

% PROTEINA

M.S.

CONSUMO

KG PROTEINA

CONSUMO

COSTO/ KG

PERIODO

CONSUMO

CONSUMO

COSTO RACION

COSTO TOTAL

CRUDA RACION

(%)

(KG/DIA)

CRUDA RACION

MS/KG/DIA

CONCENTRADO

(DIAS)

(KG/ENGORDA)

(KG DE M.S.)

KG/CB/DIA

POR CABEZA

17.00%

95.00%

Subtotal:

2.0

0.3

1.9

2.0

0.3

1.9

3.15

Costo de Alimentacion
N de Cabezas
200

Costo de Engorda en el Ciclo


1,134.9
226,980
Raciones para prepara Alimento Concentrado
Ingredientes del Alimento concentrado
Cantidad
Premezcla de minerales
0.15
Premezcla vitaminica
0.25
Pollinaza
1.5
Melaza
8
Sorgo
20
Maiz molido
13.5
Rastrojo
24
Pasta de soya
20
Salvado de trigo
12.6
Total
100

U.M.
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg

Precio ($/kg) Costo ($/concentrado)


85.00
12.75
80.00
20.00
2.50
3.75
2.00
16.00
2.50
50.00
2.50
33.75
2.00
48.00
3.40
68.00
5.00
63.00
315.25

180

360.0

342.0

3.153

1,134.9

4,864.5

3.2

1,134.9

c.- Proyeccin de Ingresos


PROYECCION DE INGRESOS
( Pesos )
CONCEPTO UNIDADES
$/Cb y/0 Lt

Novillos de 432 kilos en Promedio


Recuperacion de seguro ganadero
PRECIO DE VENTA

A
3

O
5

S
6

200
0
10,800.00

200
0
11,340.00

200
0
11,907.00

200
0
12,502.35

200
0
13,127.47

200
0
13,783.84

200
0
14,473.03

200
0
15,196.68

2,160,000.00

2,268,000.00

2,381,400.00

2,500,470.00

2,625,493.50

2,756,768.18

2,894,606.58

3,039,336.91

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

TOTAL VENTAS

2,160,000.00

2,268,000.00

2,381,400.00

2,500,470.00

2,625,493.50

2,756,768.18

2,894,606.58

3,039,336.91

INGRESOS TOTALES

2,160,000.00

2,268,000.00

2,381,400.00

2,500,470.00

2,625,493.50

2,756,768.18

2,894,606.58

3,039,336.91

17,280.00

V E N T A S:
Novillos de 432 kilos en Promedio
Recuperacin del seguro ganadero

$857.00

d.- Proyeccin de Costos Totales

PROYECCION DE COSTOS TOTALES


CONCEPTO/AOS
Costos fijos
Administracion
Pago de agua
Pago de luz
Cuota para el seguro ganadero
Mantenimiento de construcciones

AO 1
AO 2
AO 3
AO 4
AO 5
AO 6
AO 7
AO 8
AO 9
27,520.00
28,896.00
30,340.80
31,857.84
33,450.73
35,123.27
36,879.43
38,723.40
40,659.57
2,000.00
720.00
1,800.00
20,000.00
3,000.00

2,100.00
756.00
1,890.00
21,000.00
3,150.00

2,205.00
793.80
1,984.50
22,050.00
3,307.50

Costos Variables

329,980.00

1,546,479.00

1,623,802.95

1,704,993.10 1,790,242.75

1,879,754.89 1,973,742.63

2,072,429.77 2,176,051.25

Alimentacion de animales
Medicinas y Vacunas
Fletes
Mano de Obra
Compra de becerros para engorda*

226,980.00
16,000.00
15,000.00
72,000.00

238,329.00
16,800.00
15,750.00
75,600.00
1,200,000.00

250,245.45
17,640.00
16,537.50
79,380.00
1,260,000.00

262,757.72
18,522.00
17,364.38
83,349.00
1,323,000.00

289,690.39
20,420.51
19,144.22
91,892.27
1,458,607.50

319,383.65
22,513.61
21,106.51
101,311.23
1,608,114.77

Costos totales (Costos Fijos+Costos


variables)

357,500.00

1,575,375.00

1,654,143.75

1,736,850.94 1,823,693.48

*En el ao 1 el concepto de compra de becerros es Inversion


A partir del ao 2 se convierte en costo

2,315.25
833.49
2,083.73
23,152.50
3,472.88

2,431.01
875.16
2,187.91
24,310.13
3,646.52

275,895.61
19,448.10
18,232.59
87,516.45
1,389,150.00

2,552.56
918.92
2,297.31
25,525.63
3,828.84

2,680.19
964.87
2,412.17
26,801.91
4,020.29

304,174.91
21,441.53
20,101.43
96,486.89
1,531,537.88

1,914,878.16 2,010,622.07

2,814.20
1,013.11
2,532.78
28,142.01
4,221.30

2,954.91
1,063.77
2,659.42
29,549.11
4,432.37

335,352.84
23,639.29
22,161.83
106,376.79
1,688,520.51

2,111,153.17 2,216,710.83

e.- Estado de Resultados

ESTADO DE RESULTADOS
ESTADO DE RESULTADOS PROYECTADO A 5 AOS DE VIDA DEL PROYECTO.
CONCEPTO/PERIODO

Proyectados
Ao 1

INGRESOS POR VENTAS

2,160,000.00

COSTOS DE PRODUCCION

355,500.00

UTILIDAD BRUTA

Ao 3

2,268,000.00
1,573,275.00

Ao 4

2,381,400.00
1,651,938.75

Ao 5

2,500,470.00
1,734,535.69

Ao 6

2,625,493.50
1,821,262.47

Ao 7

2,756,768.18
1,912,325.60

Ao 8

2,894,606.58
2,007,941.88

Ao 9

3,039,336.91
2,108,338.97

3,191,303.76
2,213,755.92

-355,500.00

694,725.00

729,461.25

765,934.31

804,231.03

844,442.58

886,664.71

930,997.94

977,547.84

2,000.00

2,100.00

2,205.00

2,315.25

2,431.01

2,552.56

2,680.19

2,814.20

2,954.91

-357,500.00

692,625.00

727,256.25

763,619.06

801,800.02

841,890.02

883,984.52

928,183.74

974,592.93

-357,500.00

692,625.00

727,256.25

763,619.06

801,800.02

841,890.02

883,984.52

928,183.74

974,592.93

-35,750.00

69,262.50

72,725.63

76,361.91

80,180.00

84,189.00

88,398.45

92,818.37

97,459.29

-321,750.00

623,362.50

654,530.63

687,257.16

721,620.01

757,701.01

795,586.07

835,365.37

877,133.64

321,750.00

1,644,637.50

1,726,869.38

1,813,212.84

1,903,873.49

1,999,067.16

2,099,020.52

2,203,971.54

2,314,170.12

GASTOS DE ADMINISTRACION Y VENTAS


UTILIDAD DE OPERACIN

Ao 2

GASTOS FINANCIEROS (REITEGROS)


INTERESES
UTILIDADES ANTES DE IMPUESTOS
P.T.U. (10%)
UTILIDAD NETA

f.- Capital de Trabajo


Calculo de capital de trabajo Flujo de Efectivo Mensual
Meses
Concepto

Mes 1

Mes 2

Mes 3

Mes 4

Mes 5

Mes 6

Mes 7

Ingresos

1,080,000.00

Venta de becerros

1,080,000.00

Mes 8
-

Mes 9
-

Mes 10
-

Mes 11
-

Mes 12
-

1,080,000.00
1,080,000.00

Egresos

627,708.33

27,708.33

27,708.33

27,708.33

27,708.33

27,708.33

627,519.18

27,708.33

27,708.33

27,708.33

27,708.33

27,708.33

Costos variables

627,498.33

27,498.33

27,498.33

27,498.33

27,498.33

27,498.33

627,309.18

27,498.33

27,498.33

27,498.33

27,498.33

27,498.33

18,915.00

18,915.00

18,915.00

18,915.00

18,915.00

18,915.00

18,725.85

18,915.00

18,915.00

18,915.00

18,915.00

18,915.00

Medicinas y vacunas

1,333.33

1,333.33

1,333.33

1,333.33

1,333.33

1,333.33

1,333.33

1,333.33

1,333.33

1,333.33

1,333.33

1,333.33

Fletes

1,250.00

1,250.00

1,250.00

1,250.00

1,250.00

1,250.00

1,250.00

1,250.00

1,250.00

1,250.00

1,250.00

1,250.00

Materias primas alimentacion

Compra de becerros
GASTOS DE OPERACIN

600,000.00

600,000.00

6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

Costos fijos

210.00

210.00

210.00

210.00

210.00

210.00

210.00

210.00

210.00

210.00

210.00

210.00

Pago de luz

150.00

150.00

150.00

150.00

150.00

150.00

150.00

150.00

150.00

150.00

150.00

150.00

60.00

60.00

60.00

60.00

60.00

60.00

60.00

60.00

60.00

60.00

60.00

60.00

27,708.33 -

27,708.33 -

Pago de agua
Flujo de efectivo

- 627,708.33 -

27,708.33 -

27,708.33

1,052,291.67 -

627,519.18 -

27,708.33 -

27,708.33 -

27,708.33 -

27,708.33

1,052,291.67

Flujo de efectivo acumulado

- 627,708.33 - 655,416.67 - 683,125.00 - 710,833.33 -

738,541.67

313,750.00 -

313,769.18 -

341,477.52 -

369,185.85 -

396,894.18 -

424,602.52

627,689.15

g.- Punto de Equilibrio


PUNTO DE EQUILIBRIO
Concepto

Ao 1

Ingresos
Costos Fijos
Costos Variables

Ao 2

Ao 3

Ao 4

Ao 5

Ao 6

Ao 7

Ao 8

Ao 9

Ao 10

2,160,000 2,268,000 2,381,400 2,500,470 2,625,494 2,756,768 2,894,607 3,039,337 3,191,304 3,350,869
27,520
28,896
30,341
31,858
33,451
35,123
36,879
38,723
40,660
42,693
329,980 1,546,479 1,623,803 1,704,993 1,790,243 1,879,755 1,973,743 2,072,430 2,176,051 2,284,854

Punto de Equilibrio en valor ($)

32,482

90,831

95,372

100,141

105,148

110,405

115,925

121,722

127,808

134,198

Punto de Equilibrio en porcentaje

1.50%

4.00%

4.00%

4.00%

4.00%

4.00%

4.00%

4.00%

4.00%

4.00%

Indica el % de ventas
para cubrir los costos
y no tener perdidas

h.- Anlisis

Financiero

ANALISIS

INDICADORES FINANCIEROS

FLUJO NETO DE EFECTIVO


Ao de
operacin
0
1
2
3
4
5
6
7
8
9
10

Ingresos
totales
2,160,000.00
2,268,000.00
2,381,400.00
2,500,470.00
2,625,493.50
2,756,768.18
2,894,606.58
3,039,336.91
3,191,303.76
3,350,868.95

FINANCIERO

Egresos
totales
357,500.00
1,575,375.00
1,654,143.75
1,736,850.94
1,823,693.48
1,914,878.16
2,010,622.07
2,111,153.17
2,216,710.83
2,327,546.37

Inversiones para el proyecto


Fija
Diferida
Cap de trab.

3,404,470.00

17,994.00

Valor de Rescate
Valor
Recup. De Flujo Neto de
Residual
cap. De Trab.
Efectivo
0.00
-1,619,964.00
692,625.00
727,256.25
763,619.06
801,800.02
841,890.02
883,984.52
928,183.74
974,592.93
1,080,766.67
2,104,089.24

CALCULO DEL VAN, R B/C Y TIR CON UNA TASA DE DESCUENTO DEL 12%
Ao
Costos
Beneficios
Factor de
Costos
Beneficios
Flujo neto de
de
totales
totales
actualizacin actualizados actualizados efectivo act.
operacin
($)
($)
12.0%
($)
($)
($)
0
0
0
1.000
0.00
0.00
0.00
1
3,779,964
2,160,000
0.893
3,374,967.86 1,928,571.43 -1,446,396.43
2
1,575,375
2,268,000
0.797
1,255,879.30 1,808,035.71
552,156.41
3
1,654,144
2,381,400
0.712
1,177,386.85 1,695,033.48
517,646.63
4
1,736,851
2,500,470
0.636
1,103,800.17 1,589,093.89
485,293.72
5
1,823,693
2,625,494
0.567
1,034,812.66 1,489,775.52
454,962.86
6
1,914,878
2,756,768
0.507
970,136.87 1,396,664.55
426,527.68
7
2,010,622
2,894,607
0.452
909,503.31 1,309,373.02
399,869.70
8
2,111,153
3,039,337
0.404
852,659.36 1,227,537.20
374,877.85
9
2,216,711
3,191,304
0.361
799,368.15 1,150,816.13
351,447.98
10
2,327,546
4,431,636
0.322
749,407.64 1,426,868.06
677,460.42
Total
21,150,938
28,249,015
12,227,922.16 15,021,769.00
2,793,846.83
Los indicadores financieros que arroja el proyecto son:
VAN=
2,793,846.83 SE ACEPTA
TIR =
46.51% SE ACEPTA
B/C =
1.23 SE ACEPTA

i.- Periodo de Recuperacin

PERODO DE RECUPERACIN
0
FLUJO ACT.
SALDO

10

- 1,446,396.43

552,156.41

517,646.63

485,293.72

454,962.86

426,527.68

399,869.70

374,877.85

351,447.98

677,460.42

- 1,446,396.43

- 894,240.02

376,593.39

108,700.33

563,663.20

990,190.88

1,390,060.58

1,764,938.43

2,116,386.41

2,793,846.83

El ultimo saldo negativo corresponde


al numero de aos de recuperacion
Periodo de recuperacion
3.00 aos

SE ACEPTA

j.- Depreciaciones

DEPRECIACIONES
Concepto

Unidad

Cantidad

Costo
Unitario

Costo Total

Aos de
Depreciaci
Vida Util
on Anual

Drepreciaci
on en 10
aos

Valor
Residual

INVERSION FIJA (DEPRECIACION)


Tubos para construccion de corral, mangas y embarcaderos
pieza
Galera con comederos, saleros y bebederos
obra
Herramientas menores
lote
1 km de Electrificacion Bifasica Incluye
transformador de 25 kva
lote
Cercos perimetrales y diviciones incluye: alambre
de puas,grapas, postes y mano de obra.
rollo
Suministro y colocacion de Bascula
pieza

TOTAL

1,200
1
1

571
255,000
20,000

685,200.00
255,000.00
20,000.00

20.00
20.00
15.00

34,260.00
12,750.00
1,333.33

342,600.00
127,500.00
13,333.33

342,600.00
127,500.00
6,666.67

906,000

906,000.00

30.00

30,200.00

302,000.00

604,000.00

62
1

1,085
60,000

67,270.00
60,000.00

10.00
10.00

6,727.00
6,000.00

67,270.00
60,000.00

91,270.33

912,703.33

1,993,470.00

1,080,766.67

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