REPRESENTACION: JUAN ALBERTO GOMEZ PEREZ

GRUPO DE TRABAJO: PANADERA GOMEZ

INSTITUCION: SECRETARIA DE LA REFORMA AGRARIA
PROGRAMA: FONDO PARA EL APOYO A PROYECTOS PRODUCTIVOS EN NUCLEOS AGRARIOS
ESTRUCTURA INVERSION-FINANCIAMIENTO

CONCEPTO

UNIDAD DE
MEDIDA

CANTIDAD

PIEZAS
PIEZAS
PIEZAS
PIEZAS
PIEZAS
PIEZAS
PIEZAS
PIEZAS
LOTE
PIEZAS
PIEZAS
PIEZAS

1
1
1
1
3
108
15
1
1
1
1
4

PIEZAS
PIEZAS
PIEZAS
LOTE

1
1
2
1

Servicio
Mes

1
4

Inversion Fija
BATIDORA ACERO INOXIDABLE DE 20 L
AMASADORA INDUSTRIAL DE ARAA 20 KG
HORNO A GAS, 3 GAVETAS CAP/6 CHAROLAS
CORTADORA MANUAL DE 36 TANTOS
ESPIGUEROS PARA 36 CHAROLAS
CHAROLAS PERFORADA 45X65 LAMINA NEGRA
CHAROLAS LISAS 45X65 DE ALUMINIO
ESTUFA DE PARRILLA MCA DELTA 4 QUEMADORES
UTENCILIOS Y MOLDES DIVERSOS
TANQUE DE GAS ESTACIONARIO 180L
BASCULA 40 KG
ESTANTE DE VENTA 24X60X72 CROMADO
REFRIGERADOR VITRINA MOSTRADOR MARCA IMBERA CAP. 23 PIES
CUBICOS 1.00 x0.91x1.16
REFRIGERADOR VERTICAL VRD 16 PIES CUBICOS
MESAS DE TRABAJO ACERO INOX 1.70X.70X.90
LOTE DE MATERIA PRIMA (2 SEMANAS)
Inversion Diferida
Asistencia Tecnica
Renta de Local Comercial
Capital de Trabajo

Capital de trabajo
TOTAL
Porcentaje

Presupuesto

$136,072.00
$13,500.00
$14,940.00
$15,705.00
$7,990.00
$4,700.00
$65.00
$175.00
$8,561.00
$4,500.00
$4,764.00
$2,390.00
$3,516.00

COSTO
TOTAL
$180,000.00
$13,500.00
$14,940.00
$15,705.00
$7,990.00
$14,100.00
$7,020.00
$2,625.00
$8,561.00
$4,500.00
$4,764.00
$2,390.00
$14,064.00

$16,000.00
$12,691.00
$14,575.00
$12,000.00
$19,000.00
$18,000.00
$1,000.00
$39,105.52

$16,000.00
$12,691.00
$29,150.00
$12,000.00
$22,000.00
$18,000.00
$4,000.00
$39,105.52

$4,000.00
$39,105.52

$0.00

$39,105.52
$194,177.52

$39,105.52
$241,105.52
100.00%

$39,105.52
$43,105.52
17.88%

$0.00
$198,000.00
82.12%

PRECIO UNIT.

RESUMEN DE INVERSION POR FUENTE PARTICIPANTE

CONCEPTO
TOTAL
PORCENTAJE
Porcentaje % del Monto Solicitado para Capital de Inversion

IMPORTE
$241,105.52
100%

90.91%

ORGANIZACIN

$43,105.52
17.88%

SRA
$198,000.00
82.12%

OTROS
$
$0.00

GRUPO
$0.00

$4,000.00

SRA
$180,000.00
$13,500.00
$14,940.00
$15,705.00
$7,990.00
$14,100.00
$7,020.00
$2,625.00
$8,561.00
$4,500.00
$4,764.00
$2,390.00
$14,064.00
$16,000.00
$12,691.00
$29,150.00
$12,000.00
$18,000.00
$18,000.00

Porcentaje % del Monto Solicitado para Capital de Trabajo

0.00%

Porcentaje % del Monto o Cantidad Solicitada del Capital de Trabajo

Destinado al pago de Recursos Humanos

0%
$33,000.00
$49,500.00

Monto Por Integrante o Socio

Monto Por Empleo

DEPRECIACIONES Y/O AGOTAMIENTO

Concepto

Costo inicial
BATIDORA ACERO INOXIDABLE DE 20 L

$13,500.00

1
$

2,700.00

2
$

2,700.00

3
$

2,700.00

4
$

2,700.00

5
$

2,700.00
2,988.00

AMASADORA INDUSTRIAL DE ARAA 20 KG

$14,940.00

2,988.00

2,988.00

2,988.00

2,988.00

HORNO A GAS, 3 GAVETAS CAP/6 CHAROLAS

$2,625.00

525.00

525.00

525.00

525.00

525.00

ESTUFA DE PARRILLA MCA DELTA 4 QUEMADORES

$8,561.00

1,712.20

1,712.20

1,712.20

1,712.20

1,712.20

BASCULA 40 KG

$4,500.00

900.00

900.00

900.00

900.00

900.00

REFRIGERADOR VITRINA MOSTRADOR MARCA IMBERA CAP. 23 PIES CUBICOS 1.00

x0.91x1.16

$4,764.00

952.80

952.80

952.80

952.80

952.80

$2,390.00

478.00

478.00

478.00

478.00

478.00

$14,064.00

2,812.80

2,812.80

2,812.80

2,812.80

2,812.80

3,200.00

3,200.00

3,200.00

3,200.00

3,200.00

REFRIGERADOR VERTICAL VRD 16 PIES CUBICOS

MESAS DE TRABAJO ACERO INOX 1.70X.70X.90
TANQUE DE GAS ESTACIONARIO 180L

$16,000.00

81,344.00

Depreciacion total anual

16,268.80

16,268.80

16,268.80

16,268.80

16,268.80

0.00

Deprciacion acumulada

16,268.80

32,537.60

48,806.40

65,075.20

81,344.00

81,344.00

CONCEPTO
BATIDORA
ACERO
INOXIDABLE DE
20 L

INVENTARIO AO 5
CANTIDAD

AMASADORA
INDUSTRIAL DE
ARAA 20 KG

HORNO A GAS, 3
GAVETAS CAP/6
CHAROLAS

ESTUFA DE
PARRILLA MCA
DELTA 4
QUEMADORES

BASCULA 40 KG

REFRIGERADOR
VITRINA
MOSTRADOR
MARCA IMBERA
CAP. 23 PIES
CUBICOS 1.00
x0.91x1.16

REFRIGERADOR
VERTICAL VRD
16 PIES
CUBICOS

MESAS DE
TRABAJO
ACERO INOX
1.70X.70X.90

TANQUE DE
GAS
ESTACIONARIO
180L

TOTAL:

10

10

0.00

0.00

0.00

0.00

81,344.00

81,344.00

81,344.00

81,344.00

INVENTARIO AO 5
VALOR INICIAL

VALOR RESIDUAL

$13,500.00

2,700.00

$14,940.00

2,988.00

$15,705.00

3,141.00

$8,561.00

1,712.20

$2,390.00

478.00

$16,000.00

3,200.00

$12,691.00

2,538.20

$29,150.00

5,830.00

$4,764.00

952.80

$117,701.00

$23,540.20

PRECIO DE VENTA
Concepto
Conchas
Cemita
Bisquet
Empanada
Dona
Colchon
Mantecadas
Bolillo

COSTO DE PRODUCCIO

Precio
$
3.00
$
3.00
$
3.00
$
3.00
$
3.00
$
3.00
$
3.00
$
2.00

INGREDIENTE
Harina
Azucar
Margarina
Leche
Levadura Fresca
Levadura
Sal
Canela Molida
Huevo
Mejorante
TOTAL

Presupuesto de Mano de Obra

No.

Concepto
2 Cocinera
1 Cajera
1 Repartidores

Total Mano de Obra

Costo de Produccion por Concha

Gastos de Gastos de Gastos de Gastos de

M.O. Por
M.O. Por
M.O. Por
M.O. Por
Da
Semana
Mes
Ao
80.00
960.00
3,840.00
46,080.00
70.00

420.00

1,680.00

20,160.00

100.00

600.00

2,400.00

28,800.00

250.00

1,980.00

7,920.00

95,040.00

COSTO DE PRODUCCIO
INGREDIENTE
Harina

Azucar
Margarina
Leche
Levadura Granulada
Sal
Canela Molida
Huevo
Royal
Esencia de Naranja
Mejorante
TOTAL
Costo de Produccion por Bisquet

COSTO DE PRODUCCI
INGREDIENTE
Harina
Azucar
Manteca Vegetal
Leche
Levadura
Sal
Huevo
Mejorante
TOTAL
Costo de Produccion por Dona

COSTO DE PRODUCCION
INGREDIENTE

Harina
Azucar
Aceite
Leche
Levadura Granulada
Sal
Huevo
Royal
TOTAL
Costo de Produccion por Bisquet

COSTO DE PRODUCCION 30 CONCHAS

Unidad de
Medida

Cantidad

COSTO DE PRODUCCION 30 CEMITAS

Costo Unitario

Unidad de
Medida

INGREDIENTE

Total

Cantidad

Costo Unitario

Kg

15.00

15.00

Harina

Kg

15.00

Kg

0.3

20.00

6.00

Azucar

Kg

0.3

20.00

Kg

0.3

40.00

12.00

Margarina

Kg

0.3

40.00

0.5

13.00

6.50

Leche

0.5

13.00

Kg

0.1

55.00

5.50

Levadura Fresca

Kg

0.1

55.00

Kg

0.055

100.00

5.50

Levadura

Kg

0.055

100.00

Kg

0.01

8.00

0.08

Sal

Kg

0.01

8.00

Kg

0.005

25.00

0.13

Canela Molida

Kg

0.005

25.00

Piezas
Kg

2.00

10.00

0.01

32.00

0.32

61.03

2.03

Huevo

Piezas

Mejorante

Kg

Cantidad
1

2.00

0.01

32.00

TOTAL
Costo de Producion por Cemita

COSTO DE PRODUCCION 30 BISQUET

Unidad de
Medida

Kg

COSTO DE PRODUCCION 30 EMPANADAS

Costo Unitario
15.00

Total
$

15.00

INGREDIENTE
Harina

Unidad de
Medida
Kg

Cantidad
1

Costo Unitario
15.00

Kg

0.3

20.00

6.00

Kg

0.3

60.00

18.00

0.5

13.00

6.50

Leche

Kg

0.055

65.00

3.58

Sal

Kg

0.015

8.00

0.12

Huevo

Kg

0.01

25.00

0.25

Mermelada

2.00

10.00

Kg

0.04

15.00

0.60

LT.

0.02

30.00

0.60

Kg

0.01

32.00

Piezas

0.32

60.97

2.03

Azucar

Kg

0.4

20.00

Manteca Vegetal

Kg

0.6

36.00

0.5

13.00

Kg

0.05

8.00

Piezas

Cantidad

2.00

0.1

35.00

TOTAL
Costo de Produccion por Empanada

COSTO DE PRODUCCION 30 DONAS

Unidad de
Medida

Kg

COSTO DE PRODUCCION 30 COLCHONES

Costo Unitario

Total

Unidad de
Medida

INGREDIENTE

Cantidad

Costo Unitario

Kg

15.00

15.00

Harina

Kg

15.00

Kg

0.2

20.00

4.00

Azucar

Kg

0.2

20.00

Kg

0.15

36.00

5.40

Margarina

Kg

0.15

40.00

0.5

13.00

6.50

Leche

0.4

13.00

Kg

0.055

100.00

5.50

Kg

0.055

100.00

Kg

0.015

8.00

0.12

Sal

Kg

0.01

8.00

2.00

8.00

Huevo

2.00

0.01

32.00

Ajonjoli

0.01

35.00

Piezas
Kg

0.32

44.84

1.49

Levadura

Piezas
Kg

TOTAL
Costo de Produccion por Colchon

COSTO DE PRODUCCION 30 MANTECADAS

Unidad de
Medida

Cantidad

Costo Unitario

COSTO DE PRODUCCION 30 BOLILLOS

Total

INGREDIENTE

Unidad de
Medida

Cantidad

Costo Unitario

Kg

0.6

15.00

9.00

Harina

Kg

15.00

Kg

0.6

20.00

12.00

Azucar

Kg

0.04

20.00

LT.

25.00

50.00

Manteca Vegetal

Kg

0.06

36.00

13.00

26.00

Leche

0.6

13.00

Kg

0.1

100.00

10.00

Levadura Fresca

Kg

0.055

55.00

Kg

0.015

8.00

0.12

Sal

Kg

0.02

8.00

2.00

16.00

0.035

15.00

0.53

123.65

4.12

Piezas
Kg

TOTAL
Costo de Produccion por Dona

Total
$

15.00

6.00

12.00

6.50

5.50

5.50

0.08

0.13

10.00

0.32

61.03

2.03

AS
Total
$

15.00

8.00

21.60

6.50

0.40

4.00

3.50

59.00

1.97

ES
Total
$

15.00

4.00

6.00

5.20

5.50

0.08

8.00

0.35

44.13

1.47

S
Total

15.00

0.80

2.16

7.80

3.03

0.16

28.95

0.96

PROGRAMA DE INGRESOS Y COSTOS DE OPERACIN

Venta Media
PLATILLO
Conchas
Cemita
Bisquet
Empanada
Dona
Colchon
Mantecadas
Bolillo

Produccin
Produccin Produccin
Diaria
Semanal
Mensual
UNIDAD DE MEDIDA
Pieza
120
720
2,880
Pieza
120
720
2,880
Pieza
70
420
1,680
Pieza
70
420
1,680
Pieza
70
420
1,680
Pieza
60
360
1,440
Pieza
50
300
1,200
Pieza
100
600
2,400

Precio de Venta

SERVICIO
Conchas
Cemita
Bisquet
Empanada
Dona
Colchon
Mantecadas
Bolillo
TOTAL INGRESOS

$
$
$
$
$
$
$
$

3.00
3.00
3.00
3.00
3.00
3.00
3.00
2.00

Precio de Costo
SERVICIO
Conchas
Cemita
Bisquet
Empanada
Dona
Colchon
Mantecadas
Bolillo
TOTAL COSTO DE MATERIAS PRIMAS
CONCEPTO
COSTOS FIJOS
Gastos de Administracion
Gastos de Venta
Mano de Obra
Servicios Publicos Drenaje y agua
Mantenimiento del Equipo
Subtotal
COSTOS VARIABLES
Energia Electrica
Materias Primas
Gas
Materiales de Limpieza

$
$
$
$
$
$
$
$

2.03
2.03
2.03
1.97
1.49
1.47
4.12
0.96

Mes 1

MES 1 Venta
Baja

MES 2 Venta MES 3 Venta

Baja
Normal

$
$
$
$
$
$
$
$

$
$
$
$
$
$
$
$

8,640.00
8,640.00
5,040.00
5,040.00
5,040.00
4,320.00
3,600.00
4,800.00
$45,120.00

MES 1 Venta
Baja
$5,858.40
$5,858.40
$3,414.04
$3,304.00
$2,511.04
$2,118.24
$4,945.80
$2,315.60
$30,325.52

Mes 2

8,640.00
8,640.00
5,040.00
5,040.00
5,040.00
4,320.00
3,600.00
4,800.00
$45,120.00

$
$
$
$
$
$
$
$

Mes 3

MES 1

MES 2
MES 3
2,880
2,880
2,880
2,880
1,680
1,680
1,680
1,680
1,680
1,680
1,440
1,440
1,200
1,200
2,400
2,400
PRESUPUESTO DE VENTA MENSUALES
MES 4 Venta
Normal

MES 5 Venta
Normal

MES 4 Venta
Normal

$5,858.40
$5,858.40
$3,414.04
$3,304.00
$2,511.04
$2,118.24
$4,945.80
$2,315.60
$30,325.52

Mes 4

Mes 5

MES 5 Venta
Normal

Venta Media

MES 4
2,880
2,880
1,680
1,680
1,680
1,440
1,200
2,400

MES 6 Venta
Normal

MES 5
4,320
4,320
2,520
2,520
2,520
2,160
1,800
3,600

MES 6 Venta
Normal

8,640.00 $
12,960.00 $
8,640.00 $
8,640.00
8,640.00 $
12,960.00 $
8,640.00 $
8,640.00
5,040.00 $
7,560.00 $
5,040.00 $
5,040.00
5,040.00 $
7,560.00 $
5,040.00 $
5,040.00
5,040.00 $
7,560.00 $
5,040.00 $
5,040.00
4,320.00 $
6,480.00 $
4,320.00 $
4,320.00
3,600.00 $
5,400.00 $
3,600.00 $
3,600.00
4,800.00 $
7,200.00 $
4,800.00 $
4,800.00
$45,120.00
$67,680.00
$45,120.00
$45,120.00
PRESUPUESTO DE COSTO DE MATERIAS PRIMAS

MES 2 Venta MES 3 Venta

Baja
Normal
$5,858.40
$5,858.40
$3,414.04
$3,304.00
$2,511.04
$2,118.24
$4,945.80
$2,315.60
$30,325.52

PRESUPUESTO DE VENTA EN UNIDADES MENSUALES

Venta Media
Venta Media
Venta Alta 50%

MES 7 Venta
Normal
$
$
$
$
$
$
$
$

10,800.00
10,800.00
6,300.00
6,300.00
6,300.00
5,400.00
4,500.00
6,000.00
$56,400.00
MES 7 Venta
Normal

2,880
2,880
1,680
1,680
1,680
1,440
1,200
2,400

MES 8 Venta Alta

$
$
$
$
$
$
$
$

10,800.00
10,800.00
6,300.00
6,300.00
6,300.00
5,400.00
4,500.00
6,000.00
$56,400.00

MES 8 Venta Alta

$8,787.60
$5,858.40
$5,858.40
$7,323.00
$7,323.00
$8,787.60
$5,858.40
$5,858.40
$7,323.00
$7,323.00
$5,121.06
$3,414.04
$3,414.04
$4,267.55
$4,267.55
$4,956.00
$3,304.00
$3,304.00
$4,130.00
$4,130.00
$3,766.56
$2,511.04
$2,511.04
$3,138.80
$3,138.80
$3,177.36
$2,118.24
$2,118.24
$2,647.80
$2,647.80
$7,418.70
$4,945.80
$4,945.80
$6,182.25
$6,182.25
$3,473.40
$2,315.60
$2,315.60
$2,894.50
$2,894.50
$45,488.28
$30,325.52
$30,325.52
$37,906.90
$37,906.90
PRESUPUESTO DE EGRESOS
MESES DE TRABAJO
Mes 6
Mes 7
Mes 8
Mes 9

$100.00
$50.00
$7,920.00
$50.00
$60.00
$8,180.00

$100.00
$50.00
$7,920.00
$50.00
$60.00
$8,180.00

$100.00
$50.00
$7,920.00
$50.00
$60.00
$8,180.00

$100.00
$50.00
$7,920.00
$50.00
$60.00
$8,180.00

$100.00
$50.00
$7,920.00
$50.00
$60.00
$8,180.00

$100.00
$50.00
$7,920.00
$50.00
$60.00
$8,180.00

$100.00
$50.00
$7,920.00
$50.00
$60.00
$8,180.00

$100.00
$50.00
$7,920.00
$50.00
$60.00
$8,180.00

$100.00
$50.00
$7,920.00
$50.00
$60.00
$8,180.00

$120.00
$30,325.52
$400.00
$80.00

$120.00
$30,325.52
$400.00
$80.00

$120.00
$30,325.52
$400.00
$80.00

$120.00
$45,488.28
$400.00
$80.00

$120.00
$30,325.52
$400.00
$80.00

$120.00
$30,325.52
$400.00
$80.00

$120.00
$37,906.90
$400.00
$80.00

$120.00
$37,906.90
$400.00
$80.00

$120.00
$30,325.52
$400.00
$80.00

Subtotal
TOTAL COSTOS
UTILIDAD BRUTA

$30,925.52
$39,105.52
$6,014.48

$30,925.52
$39,105.52
$6,014.48

$30,925.52
$39,105.52
$6,014.48

$46,088.28
$54,268.28
$13,411.72

$30,925.52
$39,105.52
$6,014.48

$30,925.52
$39,105.52
$6,014.48

VENTAS UNIDADES
SERVICIOS
Conchas
Cemita
Bisquet
Empanada
Dona
Colchon
Mantecadas
Bolillo

37440

39312

41278

43341

45509

37440

39312

41278

43341

45509

21840

22932

24079

25283

26547

21840

22932

24079

25283

26547

21840

22932

24079

25283

26547

18720

19656

20639

21671

22754

15600

16380

17199

18059

18962

31200

32760

34398

36118

37924

VENTAS$
CONCEPTO
Conchas
Cemita
Bisquet
Empanada
Dona
Colchon
Mantecadas
Bolillo

Precio de Venta

$3.00

$112,320.00

$123,552.00

$135,907.20

$149,497.92

$164,447.71

$3.00

$112,320.00

$123,552.00

$135,907.20

$149,497.92

$164,447.71

$3.00

$65,520.00

$72,072.00

$79,279.20

$87,207.12

$95,927.83

$3.00

$65,520.00

$72,072.00

$79,279.20

$87,207.12

$95,927.83

$3.00

$65,520.00

$72,072.00

$79,279.20

$87,207.12

$95,927.83

$3.00

$56,160.00

$61,776.00

$67,953.60

$74,748.96

$82,223.86

$3.00

$46,800.00

$51,480.00

$56,628.00

$62,290.80

$68,519.88

$2.00

$62,400.00

$68,640.00

$75,504.00

$83,054.40

$91,359.84

$586,560.00

$645,216.00

$709,737.60

$780,711.36

$858,782.50

TOTAL

COSTOS $
CONCEPTO

COSTOS VARIABLES

Energia Electrica
Materias Primas
Gas
Materiales de Limpieza
SUBTOTAL

$1,440.00

$1,512.00

$1,587.60

$1,666.98

$1,750.33

$394,231.76

$413,943.35

$434,640.52

$456,372.54

$479,191.17

$4,800.00

$5,040.00

$5,292.00

$5,556.60

$5,834.43

$960.00

$1,008.00

$1,058.40

$1,111.32

$1,166.89

$401,431.76

$421,503.35

$442,578.52

$464,707.44

$487,942.81

$1,200.00

$1,458.61

COSTOS FIJOS

Gastos de Administracion
Gastos de Venta
Mano de Obra
Servicios Publicos Drenaje y agua
Mantenimiento del Equipo

$1,260.00

$1,323.00

$1,389.15

$600.00

$630.00

$661.50

$694.58

$729.30

$95,040.00

$99,792.00

$104,781.60

$110,020.68

$115,521.71

$600.00

$630.00

$661.50

$694.58

$729.30

$720.00

$756.00

$793.80

$833.49

$875.16

SUBTOTAL

$98,160.00

$103,068.00

$108,221.40

$113,632.47

$119,314.09

$499,591.76

$524,571.35

$550,799.92

$578,339.91

$607,256.91

TOTAL

$38,506.90
$46,686.90
$9,713.10

$38,506.90
$46,686.90
$9,713.10

$30,925.52
$39,105.52
$6,014.48

N
Venta Media

Venta Alta 25%

Incremento

MES 6
2,880
2,880
1,680
1,680
1,680
1,440
1,200
2,400

MES 7

8,640.00
8,640.00
5,040.00
5,040.00
5,040.00
4,320.00
3,600.00
4,800.00
$45,120.00

MES 9 Venta
Normal

MES 10 Venta
Normal
$
$
$
$
$
$
$
$

8,640.00
8,640.00
5,040.00
5,040.00
5,040.00
4,320.00
3,600.00
4,800.00
$45,120.00
MES 10 Venta
Normal

$5,858.40
$5,858.40
$3,414.04
$3,304.00
$2,511.04
$2,118.24
$4,945.80
$2,315.60
$30,325.52

Mes 10

$5,858.40
$5,858.40
$3,414.04
$3,304.00
$2,511.04
$2,118.24
$4,945.80
$2,315.60
$30,325.52

Mes 11

Venta Media

MES 8
3,600
3,600
2,100
2,100
2,100
1,800
1,500
3,000

3,600
3,600
2,100
2,100
2,100
1,800
1,500
3,000

MES 9 Venta
Normal
$
$
$
$
$
$
$
$

Venta Alta 25%

Incremento

MES 9
2,880
2,880
1,680
1,680
1,680
1,440
1,200
2,400

MES 11 Venta
Normal

MES 12 Venta
Alta

$
$
$
$
$
$
$
$

$
$
$
$
$
$
$
$

8,640.00
8,640.00
5,040.00
5,040.00
5,040.00
4,320.00
3,600.00
4,800.00
$45,120.00

MES 11 Venta
Normal
$5,858.40
$5,858.40
$3,414.04
$3,304.00
$2,511.04
$2,118.24
$4,945.80
$2,315.60
$30,325.52

Mes 12

8,640.00
8,640.00
5,040.00
5,040.00
5,040.00
4,320.00
3,600.00
4,800.00
$45,120.00

MES 12 Venta
Alta
$5,858.40
$5,858.40
$3,414.04
$3,304.00
$2,511.04
$2,118.24
$4,945.80
$2,315.60
$30,325.52

Total Anual

$100.00
$50.00
$7,920.00
$50.00
$60.00
$8,180.00

$100.00
$50.00
$7,920.00
$50.00
$60.00
$8,180.00

$100.00
$50.00
$7,920.00
$50.00
$60.00
$8,180.00

$1,200.00
$600.00
$95,040.00
$600.00
$720.00
$98,160.00

$120.00
$30,325.52
$400.00
$80.00

$120.00
$30,325.52
$400.00
$80.00

$120.00
$30,325.52
$400.00
$80.00

$1,440.00
$394,231.76
$4,800.00
$960.00

Venta Media
MES 10
2,880
2,880
1,680
1,680
1,680
1,440
1,200
2,400

TOTAL ANUAL
$
112,320.00
$
112,320.00
$
65,520.00
$
65,520.00
$
65,520.00
$
56,160.00
$
46,800.00
$
62,400.00
$
586,560.00

TOTAL ANUAL
$76,159.20
$76,159.20
$44,382.52
$42,952.00
$32,643.52
$27,537.12
$64,295.40
$30,102.80
$394,231.76

Venta Media
MES 11
2,880
2,880
1,680
1,680
1,680
1,440
1,200
2,400

Venta
Media
MES 12 TOTAL ANUAL
2,880
37,440
2,880
37,440
1,680
21,840
1,680
21,840
1,680
21,840
1,440
18,720
1,200
15,600
2,400
31,200

$30,925.52
$39,105.52
$6,014.48

$30,925.52
$39,105.52
$6,014.48

$30,925.52
$39,105.52
$6,014.48

$401,431.76
$499,591.76
$86,968.24

#REF!

GRUPO DE TRABAJO: PANADERA GOMEZ

INSTITUCION: SECRETARIA DE LA REFORMA AGRARIA
DETERMINACION DEL CAPITAL DE TRABAJO
CONCEPTO

Ingresos
Por ventas

$90,240.00

$45,120.00

$67,680.00

$45,120.00

MESES AO 1
6

10

11

$45,120.00

$56,400.00

$56,400.00

$45,120.00

$45,120.00

$45,120.00

Egresos
Costos Variables
Costos Fijos

$30,925.52
$8,180.00

$30,925.52
$8,180.00

$30,925.52
$8,180.00

$46,088.28
$8,180.00

$30,925.52
$8,180.00

$30,925.52
$8,180.00

$38,506.90
$8,180.00

$38,506.90
$8,180.00

$30,925.52
$8,180.00

$30,925.52
$8,180.00

$30,925.52
$8,180.00

Total de egresos

$39,105.52

$39,105.52

$39,105.52

$54,268.28

$39,105.52

$39,105.52

$46,686.90

$46,686.90

$39,105.52

$39,105.52

$39,105.52

-$39,105.52
-$39,105.52

$51,134.48
$12,028.96

$6,014.48
$18,043.44

$13,411.72
$31,455.16

$6,014.48
$37,469.64

$6,014.48
$43,484.12

$9,713.10
$53,197.22

$9,713.10
$62,910.32

$6,014.48
$68,924.80

$6,014.48
$74,939.28

$6,014.48
$80,953.76

Flujo de
Efectivo
Efectivo Acumulado

Capital de Trabajo Requerido: $

$39,105.52

12
$45,120.00

$30,925.52
$8,180.00
$39,105.52

$6,014.48
$86,968.24

ESTADO DE RESULTADOS
1
$586,560.00
$494,071.76

2
$645,216.00
$518,775.35

AOS
3
$709,737.60
$544,714.12

4
$780,711.36
$571,949.82

5
$858,782.50
$600,547.31

$92,488.24

$126,440.65

$165,023.48

$208,761.54

$258,235.18

GASTOS DE ADMINISTRACION
GASTOS DE VENTA
DEPRECIACION Y AMORTIZACION

$4,920.00
$600.00
$44,168.80

$5,166.00
$630.00
$53,468.80

$5,424.30
$661.50
$53,468.80

$5,695.52
$694.58
$53,468.80

$5,980.29
$729.30
$62,768.80

UTILIDADES DE OPERACIN
GASTOS FINANCIEROS

$42,799.44

$67,175.85

$105,468.88

$148,902.65

$188,756.79

UTILIDAD ANTES DE IMPUESTOS

$42,799.44

$67,175.85

$105,468.88

$148,902.65

$188,756.79

Cuota de Pequeos Contribuyentes

$1,500.00

$1,500.00

$1,500.00

$1,500.00

$1,500.00

UTILIDAD NETA

$41,299.44

$65,675.85

$103,968.88

$147,402.65

$187,256.79

$545,260.56

$579,540.15

$605,768.72

$633,308.71

$671,525.71

CONCEPTO
INGRESOS POR VENTA
COSTOS DE PRODUCCION
$499,591.76

UTILIDADES BRUTAS

Costos Totales

FLUJO NETO DE EFECTIVO

CONCEPTO / AO
ENTRADAS (+)
Aportaciones de socios
Aportacin Fonaes
Crdito
Otros financiamientos
Ingresos por Venta
Otros ingresos
TOTAL ENTRADAS
SALIDAS (-)
Activos fijos y diferidos
Inversiones
Capital de trabajo
Costos de produccin,
gastos de
administracin y
ventas (no incluye
depreciaciones y amortizaciones de
activos)
Costos financieros (pago del inters)
Pago de Pequeo Contribuyente
PTU
Pago a Principal (pago del crdito)
TOTAL SALIDAS
Valores residuales (+)
Recuperacin de Capital de trabajo (+)
FLUJO NETO DE EFECTIVO

AO 0

AO 1

AO 2

$43,105.52
$198,000.00

$586,560.00

$645,216.00

$586,560.00

$645,216.00

$180,000.00

$499,591.76
$0.00
$1,500.00
$0.00
$27,900.00
$528,991.76

$524,571.35
$0.00
$1,500.00
$0.00
$37,200.00
$563,271.35

$61,105.52

$0.00
$57,568.24

$0.00
$81,944.65

$241,105.52
$180,000.00
$0.00

CTIVO
AO 3

AO 4

AO 5

$709,737.60

$780,711.36

$858,782.50

$709,737.60

$780,711.36

$858,782.50

$550,799.92
$0.00
$1,500.00
$0.00
$37,200.00
$589,499.92

$578,339.91
$0.00
$1,500.00
$0.00
$37,200.00
$617,039.91

$0.00
$120,237.68

$0.00
$163,671.45

$607,256.91
$0.00
$1,500.00
$0.00
$46,500.00
$655,256.91
$23,540.20
$0.00
$227,065.79

TABLA DE AMORTIZACIN DEL APOYO

Monto:

186,000.00

Plazo:

20 Trimestres

Aos

Tasa Base:

Inicio de Operaciones Septiembre

Mes

Saldo Insoluto

Abono de
Capital

1-Sep-10

186,000.00

6,975.00

1-Dec-11

179,025.00

6,975.00

1-Mar-11

172,050.00

6,975.00

1-Aug-11

165,075.00

6,975.00

1-Nov-11

158,100.00

9,300.00

1-Feb-12

148,800.00

9,300.00

1-May-12

139,500.00

9,300.00

1-Aug-12

130,200.00

9,300.00

1-Nov-12

120,900.00

9,300.00

10

1-Feb-13

111,600.00

9,300.00

11

1-May-13

102,300.00

9,300.00

12

1-Aug-13

93,000.00

9,300.00

13

1-Nov-13

83,700.00

9,300.00

14

1-Feb-14

74,400.00

9,300.00

15

1-May-14

65,100.00

9,300.00

16

1-Aug-14

55,800.00

9,300.00

17

1-Nov-14

46,500.00

11,625.00

18

1-Feb-15

34,875.00

11,625.00

19

1-May-15

23,250.00

11,625.00

20

1-Aug-15

11,625.00
SUMAS

11,625.00
186,000.00

APOYO

CALENDARIO DE REINTEGRO
FECHA
AMORTIZACION
Aug-11
$27,900.00
Aug-12
$37,200.00

Porcentaje de
Amortizacion

Pago Anual

3.75%
3.75%
3.75%
3.75%

$27,900.00

5.00%
5.00%
5.00%
5.00%

$37,200.00

5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%

$37,200.00

ACUMULADO
$27,900.00
$65,100.00

Aug-13

$37,200.00

$102,300.00

Aug-14
Aug-15

$37,200.00
$46,500.00

$139,500.00
$186,000.00

5.00%

$37,200.00

6.25%
6.25%
6.25%
6.25%
100.00%

$46,500.00
$186,000.00

INTEGRO
SALDO
$170,100.00
$132,900.00
$95,700.00
$58,500.00
$12,000.00

EVALUACION FINANCIERA
FLUJO NETO DE EFECTIVO
Ciclos de
produccion
0
1
2
3
4
5

586,560.00
645,216.00
709,737.60

Inversiones para el proyecto

Valor de Rescate
Fija
Diferida
Cap de trab.
Valor
Recup. De
Flujo Neto
Residual cap. De Trab. de Efectivo
0.00
545,260.56 180,000.00
22,000.00
39,105.52
-199,806.08
579,540.15
65,675.85
605,768.72
103,968.88

780,711.36
858,782.50

633,308.71
671,525.71

Ingresos
totales*

Egresos
totales

CALCULO DEL VAN, R B/C Y TIR CON UNA TASA DE DESCUENTO DEL 10%
Ao
Costos
Beneficios
Factor de
Costos
Beneficios Flujo neto de
de
totales
totales
actualizacin actualizados actualizados efectivo act.
operacin
($)
($)
10.0%
($)
($)
($)
0
0
0
1.000
0.00
0.00
0.00
1
786,366
586,560
0.909
714,878.25
533,236.36
###
2
579,540
645,216
0.826
478,958.80
533,236.36 54,277.56
3
605,769
709,738
0.751
455,123.00
533,236.36 78,113.36
4
633,309
780,711
0.683
432,558.37
533,236.36 100,677.99
5
671,526
897,888
0.621
416,964.63
557,517.81 140,553.18
Total
2,604,984
3,620,113
2,498,483.06
2,690,463.27 191,980.21
Los indicadores financieros que arroja el proyecto son:
VAN=
191,980.21 Se acepta
TIR =
#VALUE!
#VALUE!
B/C =
1.08 Se acepta

39,106

147,402.65
226,362.31

CONCEPTO
Ingresos por Ventas Totales
Costos Fijos
Costos Variables
Costos Totales
Ventas Totales

PUNTO DE EQUILIBRIO
Ao 1
Ao 2
Ao 3
$586,560.00 $645,216.00 $709,737.60
$98,160.00 $103,068.00 $108,221.40
$401,431.76 $421,503.35 $442,578.52
$499,591.76 $499,591.76 $499,591.76
$586,560.00 $645,216.00 $709,737.60

Ao 4
$780,711.36
$113,632.47
$464,707.44
$499,591.76
$780,711.36

Ao 5
$858,782.50
$119,314.09
$487,942.81
$499,591.76
$858,782.50

PE=
PE %

$311,009.98
53.02%

$287,502.10
40.51%

$280,737.53
35.96%

$276,304.99
32.17%

RELACION BENEFICIO COSTO

Ao 1
Ao 2
Ao 3
$586,560.00 $645,216.00 $709,737.60
$499,591.76 $524,571.35 $550,799.92
1.17
1.23
1.29

Ao 4
$780,711.36
$578,339.91
1.35

Ao 5
Promedio
$858,782.50
$607,256.91
1.41
1.29

$297,261.34
46.07%

FORMULA PE= Costos Fijos /1-(Costos variables/Ventas Totales)

CONCEPTO
Ingresos por Ventas
Costos Y gastos Totales
Relacion Beneficio Costo

FORMULA R B/C= INGRESOS POR VENTAS/COSTOS Y GASTOS TOTALES

ANALISIS DE SENSIBILIDAD
INDICADOR
T.I.R.
V.A.N.

EVALUACION

<10% INGRESOS > COSTOS10%

0.00%

38.80%

45.57%

0.00

340,542.08

441,954.95

R B/C

1.2913

1.52

1.54

P.E. $

311,009.98

316,400.03

347,361.90

P.E.%

53.02%

59.17%

58.47%

BALANCE GENERAL
CONCEPTO

Ao 1

Ao 2

Ao 3

ACTIVO
ACTIVO CIRCULANTE
CAJA Y BANCOS

166,224.24

201,668.89

284,706.58

INVENTARIOS

39,105.52

39,105.52

39,105.52

TOTAL ACTIVO
CIRCULANTE

205,329.76

240,774.41

323,812.10

Local Comercial

13,500.00

13,500.00

13,500.00

Mobiliario y Equipo

67,844.00

67,844.00

67,844.00

DEPRECIACION

16,268.80

32,537.60

48,806.40

TOTAL ACTIVO FIJO

65,075.20

48,806.40

32,537.60

270,404.96

289,580.81

356,349.70

DOC. POR PAGAR

186,000.00

139,500.00

102,300.00

TOTAL PASIVO
CIRCULANTE

186,000.00

139,500.00

102,300.00

TOTAL PASIVO

186,000.00

139,500.00

102,300.00

43,105.52

43,105.52

43,105.52

41,299.44

106,975.29

ACTIVO FIJO

TOTAL ACTIVO
PASIVO
PASIVO CIRCULANTE

CAPITAL
CAPITAL SOCIAL
RESULTADO DEL
EJERCICIO ANTERIOR
RESULTADO DEL
EJERCICIO

41,299.44

65,675.85

103,968.88

TOTAL CAPITAL
CONTABLE

84,404.96

150,080.81

254,049.70

270,404.96

289,580.81

356,349.70

TOTAL PASIVO Y CAP.

CON.

GENERAL
Ao 4

Ao 5

411,178.03

577,503.61

39,105.52

39,105.52

450,283.55

616,609.13

13,500.00

13,500.00

67,844.00

67,844.00

65,075.20

81,344.00

16,268.80

0.00

466,552.35

616,609.13

65,100.00

27,900.00

65,100.00

27,900.00

65,100.00

27,900.00

43,105.52

43,105.52

210,944.18

358,346.83

147,402.65

187,256.79

401,452.35

588,709.13

466,552.35

616,609.13

FORMATO DE CAPTURA DE OCUPACIONES GENERADAS

Tipo de Ocupacion

Trabajadores Permanentes Subordinados Renumerados

Trabajadores Eventuales Subordinados Renumerados
Jornales
Trabajadores Permanentes Subordinados sin Pago
Trabajadores Eventuales Subordinados Sin Pago
Empleadores Permanentes
Empleadores Eventuales
Trabajadores x cuenta Propia
Trabajadores x Comision o Encargo
TOTAL

No. De
Personas
Ocupadas

Dias
Laborados
por
Persona al
Ao

Horas
Laboradas
al Dia

280

280

FORMATO DE CAPTURA DE OCUPACIONES PRESERVADAS

Tipo de Ocupacion

Trabajadores Permanentes Subordinados Renumerados

Trabajadores Eventuales Subordinados Renumerados
Jornales
Trabajadores Permanentes Subordinados sin Pago
Trabajadores Eventuales Subordinados Sin Pago
Empleadores Permanentes
Empleadores Eventuales
Trabajadores x cuenta Propia
Trabajadores x Comision o Encargo
TOTAL

No. De
Personas
Ocupadas

Dias
Laborados
por
Persona al
Ao

Horas
Laboradas
al Dia

280

280

ADAS
Horas
Laboradas
al Ao

Total de
Ocupacion
es
Generadas

8960

8960

VADAS
Horas
Laboradas
al Ao

Total de
Ocupacion
es
Generadas

4480

4480

PERODO DE RECUPERACIN DE LA INVERSION

0
FLUJO ACT.
SALDO

1
-

181,641.89

181,641.89

54,277.56
-

127,364.33

78,113.36
-

49,250.97

El ultimo saldo negativo corresponde

al numero de aos de recuperacion
Periodo de recuperacion
3.00
aos

DE LA INVERSION
4

100,677.99

140,553.18

51,427.03

191,980.21

corresponde
ecuperacion

SE ACEPTA