Estructura Financiera y Fuentes de A

Concepto
Inversion Fija
Nave avicola
Herramientas y utensilios
Pollas de 9 semanas de edad
Aqu puede agregar ms conceptos a invertir

Unidad
obra
lote
ave

Cantidad
2.00
1.00
500.00

Subtotal
Inversion Diferida
Elaboracion de proyecto

documento

1.00

presupuesto

1.00

Subtotal
Capital de Trabajo
Capital de Trabajo primeros dos meses
Subtotal
Gran Total
Porcentaje de participacion

Financiera y Fuentes de Aportacion

cipacion

P. Unitario
250,000.00
25,000.00
45.00

12,000.00

53,814.25

Costo Total

Productor

500,000.00
25,000.00
22,500.00
547,500.00

Aportaciones
SAGARPA
500,000.00

25,000.00

25,000.00

22,500.00
522,500.00

12,000.00
12,000.00

12,000.00
12,000.00

53,814.25
53,814.25

53,814.25
53,814.25

613,314.25

90,814.25

100%

15%

522,500.00
85%

Desarrollo del Ciclo de Produccion de Huevo

Ciclo 1
Etapa

Edad

Iniciacion

Desarrollo

Produccion
Producto
Huevo

Total de aves

0.3%
0.3%
0.3%
0.3%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%

Produccion
Huevo/Ave/Dia

0
0
0
0
500
0
0
0
500
499
498
497
496
495
494
493
492
491
490
489
488
487
486
485
484
484
483
482
481
481
480
479
478
478
477
476
476
475
474
473
473
472
471
471
470
469
469
468
467
466
466
465
464
464
463
462
462
461
460
459

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1

Produccion Total
Huevo/Semana
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
3,430.63
3,423.77
3,416.92
3,410.08
3,403.26
3,396.46
3,389.66
3,384.58
3,379.50
3,374.43
3,369.37
3,364.32
3,359.27
3,354.23
3,349.20
3,344.18
3,339.16
3,334.15
3,329.15
3,324.16
3,319.17
3,314.19
3,309.22
3,304.26
3,299.30
3,294.35
3,289.41
3,284.48
3,279.55
3,274.63
3,269.72
3,264.81
3,259.92
3,255.03
3,250.14
3,245.27
3,240.40
3,235.54
3,230.69
3,225.84
3,221.00
3,216.17

Desarrollo de la Produccion Mensual de Huevo (Unidades)

Mes 1
Mes 2
Mes 3
Mes 4
Mes 5
5,483.51
11,581.35

1 kg de huevos =
Producto
Huevo (kg)

Mortalidad

Semana 1
Semana 2
Semana 3
Semana 4
Semana 5
Semana 6
Semana 7
Semana 8
Semana 9
Semana 10
Semana 11
Semana 12
Semana 13
Semana 14
Semana 15
Semana 16
Semana 17
Semana 18
Semana 19
Semana 20
Semana 21
Semana 22
Semana 23
Semana 24
Semana 25
Semana 26
Semana 27
Semana 28
Semana 29
Semana 30
Semana 31
Semana 32
Semana 33
Semana 34
Semana 35
Semana 36
Semana 37
Semana 38
Semana 39
Semana 40
Semana 41
Semana 42
Semana 43
Semana 44
Semana 45
Semana 46
Semana 47
Semana 48
Semana 49
Semana 50
Semana 51
Semana 52
Semana 53
Semana 54
Semana 55
Semana 56
Semana 57
Semana 58
Semana 59
Semana 60

12

12,175.36

Productividad
Produccion
Efectiva (%)
Semanal Neto
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
80%
2,744.50
80%
2,739.01
80%
2,733.53
80%
2,728.07
90%
3,062.94
90%
3,056.81
90%
3,050.70
90%
3,046.12
90%
3,041.55
90%
3,036.99
90%
3,032.43
90%
3,027.89
90%
3,023.34
90%
3,018.81
90%
3,014.28
90%
3,009.76
90%
3,005.25
90%
3,000.74
90%
2,996.24
90%
2,991.74
90%
2,987.25
90%
2,982.77
80%
2,647.38
80%
2,643.41
80%
2,639.44
80%
2,635.48
80%
2,631.53
80%
2,627.58
80%
2,623.64
80%
2,619.70
80%
2,615.77
80%
2,611.85
70%
2,281.94
70%
2,278.52
70%
2,275.10
70%
2,271.69
70%
2,268.28
70%
2,264.88
70%
2,261.48
70%
2,258.09
70%
2,254.70
70%
2,251.32
114,292.52

Mes 1

Mes 2

Mes 3

Mes 4

Mes 5

Mes 6

Mes 7

Mes 8

Mes 9

Mes 10

Mes 11

Mes 12

Mes 13

Mes 6
Mes 7
Mes 8
Mes 9
Mes 10
Mes 11
Mes 12
TOTAL
12,102.48
12,030.02
11,958.01
10,565.71
10,502.45
9,788.09
18,105.54
114,292.52

huevos

Mes 1

Mes 2
-

Mes 3
-

Mes 4
456.96

Mes 5
965.11

Mes 6
1,014.61

Mes 7
1,008.54

1,002.50

Mes 8
Mes 9
Mes 10
Mes 11
Mes 12
TOTAL
996.50
880.48
875.20
815.67
1,508.79
9,524.38

Programa de Alimentacion
Etapa

Iniciacion
Desarrollo
Produccin
Total

Edad
Semana 1
Semana 2
Semana 3
Semana 4
Semana 5
Semana 6
Semana 7
Semana 8
Semana 9
Semana 10
Semana 11
Semana 12
Semana 13
Semana 14
Semana 15
Semana 16
Semana 17
Semana 18
Semana 19
Semana 20
Semana 21
Semana 22
Semana 23
Semana 24
Semana 25
Semana 26
Semana 27
Semana 28
Semana 29
Semana 30
Semana 31
Semana 32
Semana 33
Semana 34
Semana 35
Semana 36
Semana 37
Semana 38
Semana 39
Semana 40
Semana 41
Semana 42
Semana 43
Semana 44
Semana 45
Semana 46
Semana 47
Semana 48
Semana 49
Semana 50
Semana 51
Semana 52
Semana 53
Semana 54
Semana 55
Semana 56
Semana 57
Semana 58
Semana 59
Semana 60

Consumo de Alimento
Gr/Ave/Dia Kg/Ave/Dia
13.80
0.01
18.40
0.02
23.00
0.02
27.60
0.03
32.20
0.03
36.80
0.04
41.40
0.04
46.00
0.05
50.60
0.05
55.20
0.06
59.80
0.06
64.40
0.06
69.00
0.07
73.60
0.07
78.20
0.08
82.80
0.08
87.40
0.09
92.00
0.09
96.60
0.10
101.20
0.10
105.80
0.11
110.40
0.11
115.00
0.12
119.60
0.12
124.20
0.12
128.80
0.13
133.40
0.13
133.40
0.13
133.40
0.13
133.40
0.13
133.40
0.13
133.40
0.13
133.40
0.13
133.40
0.13
133.40
0.13
133.40
0.13
133.40
0.13
133.40
0.13
133.40
0.13
133.40
0.13
133.40
0.13
133.40
0.13
133.40
0.13
133.40
0.13
133.40
0.13
133.40
0.13
133.40
0.13
133.40
0.13
133.40
0.13
133.40
0.13
133.40
0.13
133.40
0.13
133.40
0.13
133.40
0.13
133.40
0.13
133.40
0.13
133.40
0.13
133.40
0.13
133.40
0.13
133.40
0.13

Total de
Aves
500
500
499
498
497
496
495
494
493
492
491
490
489
488
487
486
485
484
484
483
482
481
481
480
479
478
478
477
476
476
475
474
473
473
472
471
471
470
469
469
468
467
466
466
465
464
464
463
462
462
461
460
459
0

Consumo
Alimento/Semana (kg)
112.70
177.10
192.81
208.46
224.05
239.57
255.03
270.43
285.77
301.04
316.25
331.40
346.49
361.51
376.47
391.38
406.22
421.00
435.93
450.83
450.15
449.47
448.80
448.13
447.45
446.78
446.11
445.44
444.78
444.11
443.44
442.78
442.11
441.45
440.79
440.13
439.47
438.81
438.15
437.49
436.84
436.18
435.53
434.87
434.22
433.57
432.92
432.27
431.62
430.97
430.33
429.68
429.04

3,148.41

1,535.57

Costo
Costo total
Unitario
alimento Mensual
3.4
3.4
3.4
3.4
3.4
383.18
3.4
3.4
3.4
3.4
602.14
3.4
655.57
3.4
708.78
3.4
761.77
2,728.25
3.4
814.55
3.4
867.12
3.4
919.47
3.4
971.61
3,572.74
3.4
1,023.54
3.4
1,075.25
3.4
1,126.76
3.4
1,178.05
4,403.59
3.4
1,229.13
3.4
1,280.01
3.4
1,330.68
3.4
1,381.14
5,220.95
3.4
1,431.39
3.4
1,482.18
3.4
1,532.81
3.4
1,530.51
5,976.88
3.4
1,528.21
3.4
1,525.92
3.4
1,523.63
3.4
1,521.35
6,099.11
3.4
1,519.06
3.4
1,516.79
3.4
1,514.51
3.4
1,512.24
6,062.60
3.4
1,509.97
3.4
1,507.70
3.4
1,505.44
3.4
1,503.19
6,026.30
3.4
1,500.93
3.4
1,498.68
3.4
1,496.43
3.4
1,494.19
5,990.23
3.4
1,491.95
3.4
1,489.71
3.4
1,487.47
3.4
1,485.24
5,954.37
3.4
1,483.01
3.4
1,480.79
3.4
1,478.57
3.4
1,476.35
5,918.72
3.4
1,474.14
3.4
1,471.92
3.4
1,469.72
3.4
1,467.51
5,883.29
3.4
1,465.31
3.4
1,463.11
3.4
1,460.92
3.4
1,458.73
5,848.07
70,068.28

PROGRAMA DE VACUNACION POR CICLO

Mes 1
Total de aves en un ciclo

Mes 2
1,994.01

Mes 3
1,978.10

Vacuna/Medicamento
New Castle
Colera Avial
Coriza infecciosa
Marek
Coccidiosis
Parasitos internos
Viruela avial
Broquintis B1
Gumboro
Bronquitis
Gumboro

Dosis aplicada
Dosis vacuna
1,994.01
1,978.10
1,962.33
1,978.10
1,921.03
1,946.67
1,946.67
1,932.60
1,921.03
1,909.53
1,898.10

Vacuna/Medicamento
New Castle
Colera Avial
Coriza infecciosa
Marek
Coccidiosis
Parasitos internos
Viruela avial
Broquintis B1
Gumboro
Bronquitis
Gumboro
Total por ciclo
Total por ao

Costo total por vacunas

Costo unitario
Costo total
0.32
638.08
0.88
1,740.73
3.30
6,475.68
2.00
3,956.21
0.85
1,632.87
0.55
1,070.67
0.40
778.67
0.45
869.67
0.35
672.36
0.38
725.62
0.35
664.33
19,224.90
19,224.90

Otros costos por ciclo

Concepto
Costo de jeringas
Aplicacin (jornal)

Cantidad

Momento de aplicacin
en el primer mes
en el segundo mes
en el tercer mes
en el segundo mes
en el sexto mes
en el cuarto mes
en el cuarto mes
en el quinto mes
en el sexto mes
en el septimo mes
en el octavo mes

Costo Unit
99.70
5.00

1,962.33

3
120

Costo total
299.10
600.00

Mes 4
1,946.67

Mes 5
1,932.60

Mes 6
1,921.03

Mes 7
1,909.53

marek (dosis)
diarrea blanca (trimetroprim sobres)
coccidiosis (toltrazuril frasco)

cal (parasitos externos) kg

parsitos internos (frasco de panacur)

Mes 8
1,898.10

Mes 9
1,886.73

Mes 10
1,875.44

Mes 11
1,864.21

Mes 12
3,695.01

Memoria de costos de operaci

Proyecto de gallinas ponedoras

COSTOS MENSUALES DE OPERACIN DEL PROYECTO

CONCEPTO/MES
MES 1
MES 2
COSTOS VARIABLES
Cuidados y mano de obra
6,240.00
Alimento desarrollo
2,728.25
Alimento produccion
0.00
Vacunas
1,602.07
Publicidad
350.00
Energia electrica
475.00
MVZ
700.00
Aplicacin vacunas
899.10
Imprevistos
650.00
Subtotal
13,644.43
COSTOS FIJOS
CONCEPTO/MES
Administrador General
Ventas
Velador
Agua
Telefonia

MES 1

6,240.00
3,572.74
0.00
1,602.07
350.00
475.00
700.00
0.00
650.00
13,589.82

MES 2
3,600.00
3,120.00
3,600.00
90.00
2,880.00

3,600.00
3,120.00
3,600.00
90.00
2,880.00

Subtotal

13,290.00

13,290.00

Costo Total

26,934.43

26,879.82

CONCEPTO
Administrador
Velador
Agua
Telefonia
Energia electrica
Cuidados y mano de obra
Ventas
MVZ
Publicidad
Imprevistos

CANTIDAD

COSTO UNIT
1.00
1.00
1.00
1.00
1.00
2.00
1.00
1.00
1.00
1.00

150.00
120.00
90.00
120.00
950.00
130.00
130.00
350.00
350.00
650.00

Memoria de costos de operacin

MES 3

MES 4
6,240.00
4,403.59
0.00
1,602.07
350.00
475.00
700.00
0.00
650.00
14,420.66

MES 3

MES 5
6,240.00
0.00
5,220.95
1,602.07
350.00
475.00
700.00
0.00
650.00
15,238.03

MES 4

MES 6
6,240.00
0.00
5,976.88
1,602.07
350.00
475.00
700.00
0.00
650.00
15,993.95

MES 5

6,240.00
0.00
6,099.11
1,602.07
350.00
475.00
700.00
0.00
650.00
16,116.18

MES 6

3,600.00
3,120.00
3,600.00
90.00
2,880.00

3,600.00
3,120.00
3,600.00
90.00
2,880.00

3,600.00
3,120.00
3,600.00
90.00
2,880.00

3,600.00
3,120.00
3,600.00
90.00
2,880.00

13,290.00

13,290.00

13,290.00

13,290.00

27,710.66

28,528.03

29,283.95

29,406.18

FRECUENCIA
24.00
30.00
1.00
24.00
0.50
24.00
24.00
2.00
1.00
1.00

COSTO MENSUAL
3,600.00
3,600.00
90.00
2,880.00
475.00
6,240.00
3,120.00
700.00
350.00
650.00

MES 7

MES 8
6,240.00
0.00
6,062.60
1,602.07
350.00
475.00
700.00
0.00
650.00
16,079.67

MES 7

MES 9
6,240.00
0.00
6,026.30
1,602.07
350.00
475.00
700.00
0.00
650.00
16,043.38

MES 8

MES 10
6,240.00
0.00
5,990.23
1,602.07
350.00
475.00
700.00
0.00
650.00
16,007.30

MES 9

6,240.00
0.00
5,954.37
1,602.07
350.00
475.00
700.00
0.00
650.00
15,971.44

MES 11
6,240.00
0.00
5,918.72
1,602.07
350.00
475.00
700.00
0.00
650.00
15,935.79

MES 12
6,240.00
0.00
11,731.36
1,602.07
475.00
700.00
0.00
20,748.43

MES 10
MES 11
MES 12
3,600.00
3,600.00
3,600.00
3,120.00
3,120.00
3,120.00
3,600.00
3,600.00
3,600.00
90.00
90.00
90.00
2,880.00
2,880.00
2,880.00

3,600.00
3,120.00
3,600.00
90.00
2,880.00

3,600.00
3,120.00
3,600.00
90.00
2,880.00

3,600.00
3,120.00
3,600.00
90.00
2,880.00

13,290.00

13,290.00

13,290.00

13,290.00

13,290.00

13,290.00

29,369.67

29,333.38

29,297.30

29,261.44

29,225.79

34,038.43

TOTAL
74,880.00
10,704.59
58,980.51
19,224.90
3,850.00
5,700.00
8,400.00
899.10
7,150.00
189,789.10

TOTAL
43,200.00
37,440.00
43,200.00
1,080.00
34,560.00
0.00
159,480.00
349,269.10

Proyeccion de Ingresos
Ingresos Mensuales
Producto
Huevo (kg)

Mes 1

Mes 2
-

Precio/kg

Ingresos por ventas

18.00 $
-

Mes 3

456.96

18.00 $
-

Mes 4

965.11

18.00 $

18.00

8,225.27 $

17,372.03

Proyeccion de Ingresos Anuales

Producto
Huevo
Ingresos totales

Ao 1
Ao 2
Ao 3
Ao 4
171,438.78
173,153.16
174,884.70
176,633.54
$

171,438.78 $

173,153.16 $

174,884.70 $

176,633.54

Mes 5

$
$

Mes 6
Mes 7
Mes 8
Mes 9
Mes 10
Mes 11
1,014.61
1,008.54
1,002.50
996.50
880.48
875.20
815.67
18.00 $

18.00 $

18.00 $

18.00 $

18.00 $

18.00

18,263.04 $ 18,153.71 $ 18,045.04 $ 17,937.01 $ 15,848.56 $ 15,753.68 $ 14,682.13

Ao 5
178,399.88
$

18.00 $

178,399.88

Mes 12
Total
1,508.79
9,524.38
$

18.00

$ 27,158.31 $ 171,438.78

Proyeccion de Costos Anuales

Concepto
Costos fijos
Administrador General
Ventas
Velador
Agua
Telefonia
Subtotal
Costos Variables
Cuidados y mano de obra
Alimento desarrollo
Alimento produccion
Vacunas
Publicidad
Energia electrica
MVZ
Aplicacin vacunas
Imprevistos
Subtotal
Costos Totales

Ao 1

Ao 2

Ao 3

43,200.00
37,440.00
43,200.00
1,080.00
34,560.00
159,480.00

43632
37814.4
43632
1090.8
34905.6
161,074.80

44068.32
38192.544
44068.32
1101.708
35254.656
162,685.55

74,880.00
10,704.59
58,980.51
19,224.90
3,850.00
5,700.00
8,400.00
899.10
7,150.00
189,789.10

75628.8
10811.63349
59570.31657
19417.14429
3888.5
5757
8484
908.0922114
7221.5
191,686.99

76385.088
10919.74982
60166.01974
19611.31573
3927.385
5814.57
8568.84
917.1731335
7293.715
193,603.86

349,269.10

352,761.79

356,289.40

Ao 4

Ao 5

44509.0032
38574.46944
44509.0032
1112.72508
35607.20256
164,312.40

44954.09323
38960.21413
44954.09323
1123.852331
35963.27459
165,955.53

77148.93888
11028.94732
60767.67994
19807.42889
3966.65885
5872.7157
8654.5284
926.3448648
7366.65215
195,539.89

77920.42827
11139.2368
61375.35674
20005.50318
4006.325439
5931.442857
8741.073684
935.6083135
7440.318672
197,495.29

359,852.30

363,450.82

ESTADO DE RESULTADOS CONSOLIDADO PROYECTADO

( PESOS )
CONCEPTO/PERIODO
INGRESOS POR VENTAS
COSTOS DE PRODUCCION

Ao 1
171,438.78
189,789.10

Ao 2
173,153.16
191,686.99

Proyectados
Ao 3
174,884.70
193,603.86

UTILIDAD BRUTA

-18,350.32

-18,533.82

-18,719.16

GASTOS DE ADMINISTRACION Y VENTAS

159,480.00

161,074.80

162,685.55

-177,830.32

-179,608.62

-181,404.71

104,500.00
0.00

104,500.00
0.00

104,500.00
0.00

-282,330.32

-284,108.62

-285,904.71

-84,699.10
-28,233.03

-85,232.59
-28,410.86

-85,771.41
-28,590.47

-169,398.19

-170,465.17

-171,542.83

340,836.97

343,618.34

346,427.52

UTILIDAD DE OPERACIN
Reintegros
Intereses

UTILIDADES ANTES DE IMPUESTOS

I.S.R. (30%)
P.T.U. (10%)
UTILIDAD NETA

Egresos Totales

O PROYECTADO

yectados
Ao 4
176,633.54
195,539.89

Ao 5
178,399.88
197,495.29

-18,906.35

-19,095.42

164,312.40

165,955.53

-183,218.76

-185,050.94

104,500.00
0.00

104,500.00
0.00

-287,718.76

-289,550.94

-86,315.63
-28,771.88

-86,865.28
-28,955.09

-172,631.25

-173,730.57

349,264.80

352,130.44

TABLA AMORTIZACION
AO
0
1
2
3
4
5

SALDO INICIAL interes 0%

522,500.00
522,500.00
418,000.00
313,500.00
209,000.00
104,500.00
-

PAGO
104,500.00
104,500.00
104,500.00
104,500.00
104,500.00
522,500.00

SALDO
FINAL
522,500.00
418,000.00
313,500.00
209,000.00
104,500.00
-

PAGO TOTAL

104,500.00
104,500.00
104,500.00
104,500.00
104,500.00
522,500.00

EVALUACION FINANCIERA
INDICADORES FINANCIEROS
FLUJO NETO DE EFECTIVO
Ao de
operacin
0
1
2
3
4
5

Ingresos
totales*
171,438.78
173,153.16
174,884.70
176,633.54
178,399.88

Inversiones para el proyecto

Egresos
Inversion fija, deferida y capital de trabajo
totales
Fija
Diferida
0
547,500.00
12,000.00
340,836.97
343,618.34
346,427.52
349,264.80
352,130.44

CALCULO DEL VAN, R B/C Y TIR CON UNA TASA DE DESCUENTO DEL 10%
Ao
Costos
Beneficios
Factor de
Costos
de
totales
totales
actualizacin
actualizados
operacin
($)
($)
10.0%
($)
0
613,314
0
1.000
613,314.25
1
340,837
171,439
0.909
309,851.79
2
343,618
173,153
0.826
283,982.10
3
346,428
174,885
0.751
260,276.12
4
349,265
176,634
0.683
238,552.56
5
352,130
494,714
0.621
218,645.30
Total
1,993,462
1,190,824
1,924,622.11

Los indicadores financieros que arroja el proyecto son:

VAN=
TIR =
B/C =

-1,066,451.80 Se rechaza
-55.59% Se rechaza
0.45 Se rechaza

ANCIERA

ORES FINANCIEROS

proyecto
erida y capital de trabajo
Capital de trabajo
53,814.25

Valor de Rescate
Valor
Recup. De
Residual
cap. De Trab.

262,500

Beneficios
actualizados
($)
0.00
155,853.43
143,101.79
131,393.46
120,643.09
307,178.55
858,170.32

Flujo neto de
efectivo act.
($)
-613,314.25
-153,998.36
-140,880.31
-128,882.66
-117,909.47
88,533.25
-1,066,451.80

53,814

Flujo Neto de
Efectivo
-613,314.25
-169,398.19
-170,465.17
-171,542.83
-172,631.25
142,583.68

CALCULO DE CAPITAL DE TRABAJO

CONCEPTO
INGRESOS
Por Ventas
EGRESOS
Costos Variables
Costos Fijos
Total Egresos
Flujo de
Efectivo
Efectivo Acumulado

Ene

Feb

Mar

Abr

0.00

0.00

8,225.27

17,372.03

13,644.43
13,290.00

13,589.82
13,290.00

14,420.66
13,290.00

15,238.03
13,290.00

26,934.43

26,879.82

27,710.66

28,528.03

-26,934.43
-26,934.43

-26,879.82
-53,814.25

-19,485.39
-73,299.64

-11,156.00
-84,455.65

MESES PRIMER AO
Jun
Jul

Ago

Sep

Oct

18,263.04

18,153.71

18,045.04

17,937.01

15,848.56

15,753.68

15,993.95
13,290.00

16,116.18
13,290.00

16,079.67
13,290.00

16,043.38
13,290.00

16,007.30
13,290.00

15,971.44
13,290.00

29,283.95

29,406.18

29,369.67

29,333.38

29,297.30

29,261.44

-11,020.91
-95,476.55

-11,252.47
-106,729.03

-11,324.64
-118,053.66

-11,396.37
-129,450.03

-13,448.74
-142,898.77

-13,507.76
-156,406.53

May

Nov

Dic

TOTAL

14,682.13

27,158.31

171,438.78

15,935.79
13,290.00

20,748.43
13,290.00

189,789.10
159,480.00

29,225.79

34,038.43

349,269.10

-14,543.67
-170,950.20

-6,880.12
-177,830.32

-177,830.32

PERODO DE RECUPERACIN DE LA INVERSION

FLUJO ACT. SALDO
-

0
1
613,314.25 153,998.36 613,314.25
- 767,312.60
-

2
3
140,880.31 128,882.66
908,192.91
- 1,037,075.58

El ultimo saldo negativo corresponde

al numero de aos de recuperacion

Periodo de recuperacion
4.00
aos

E LA INVERSION
-

corresponde

4
117,909.47
1,154,985.05
-

5
88,533.25
1,066,451.80

PUNTO DE EQUILIBRIO
Concepto
Ingresos
Costos Fijos
Costos Variables

Punto de Equilibrio en valor ($)

Punto de Equilibrio en porcentaje

Ao 1

Ao 2

Ao 3

171,439
159,480
189,789

173,153
161,075
191,687

174,885
162,686
193,604

-1,489,950

-1,504,849

-1,519,898

-869%

-869%

-869%

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

Ao 4

Ao 5

176,634
164,312
195,540

178,400
165,956
197,495

-1,535,097

-1,550,448

-869%

-869%

Depreciaciones de activos fijos

CONCEPTO

UNIDAD

Nave avicola
Herramientas y utensilios
Aqu puede agregar ms conceptos a invertir

obra
lote
0
0

Subtotal

Subtotal

CANTIDAD

0
0
0

2.00
1.00
0
0
0

COSTO
UNITARIO

250,000.00
25,000.00
0
0
0

COSTO TOTAL

500,000.00
25,000.00
0.00

Aos de
Vida Util

10.00
10.00
10.00

525,000.00

0.00
0.00
525,000.00

5.00

Depreciacion
Anual

Drepreciacion en el
periodo (5 Aos)

Valor
Residual

50,000.00
2,500.00
0.00

250,000.00
12,500.00
0.00

250,000.00
12,500.00
0.00

52,500.00

262,500.00

262,500.00

0.00

0.00

0.00

0.00
52,500.00

0.00
262,500.00

0.00
262,500.00