CALENDARIO DE INVERSIN

CONCEPTO
INVERSIN FIJA
Tubos para construccion de corral
Mano de obra
Galera con comederos y bebederos
Herramientas menores
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

UNIDAD DE
MEDIDA

CANT

pieza
presupuesto
obra
lota

1,200
1
1
1
100

programa

Presupuesto

COSTO
UNIDARIO

571.000
78,000
155,000
5,000
4,000

17,994

287,117

INVERSIN
TOTAL

685,200
78,000.00
155,000.00
5,000.00
400,000.00
1,323,200.00

APORTACIONES
GRUPO

78,000.00
155,000.00
5,000.00
238,000.00

17,994.00

17,994.00

287,117.47

287,117.47

287,117.47
1,628,311.47
100%

287,117.47
525,117.47
32.25%

CALENDARIO PROPUESTO PARA LA APLICACIN DE

LOS RECURSOS

APORTACIONES
FEDERAL
685,200.00

TOTAL

MES 1

MES 2

400,000.00
1,085,200.00

685,200
78,000.00
155,000.00
5,000.00
400,000.00
1,323,200.00

17,994.00

17,994.00

17,994.00

17,994.00

287,117.47

287,117

287,117.47
1,628,311.47

287,117

1,103,194.00
67.75%

MES 3

TOTAL

685,200

685,200
78,000
155,000
5,000

0
685,200

238,000

400,000
400,000

1,323,200
0

17,994
17,994

17,994
287,117

287,117
1,628,311

DESARROLLO DE BECERROS DESTETADOS

CONCEPTO
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:

INC.PESO
(KG/DIA)

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

A
1

50
50
50
49
49
49
49
50
50
49
49
49
49
97
34,351.19

50
50
50
49
49
49
49
50
50
49
49
49
49
97
34,351.19

50
50
50
49
49
49
49
50
50
49
49
49
49
97
34,351.19

50
50
50
49
49
49
49
50
50
49
49
49
49
97
34,351.19

Compras (Cb)

100

100

100

100

100

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

Sptimo Mes (Cb)

Ventas (Cb)
Ventas (Kg)

0.00

97
34,351.19

97
34,351.19

97
34,351.19

97
34,351.19

PARAMETROS TECNICOS :
Peso Inicial(KG)

250

250

250

250

250

MORTALIDAD:

VENTAS:

Mortalidad (% mensual)
Incremento Peso Total Perido (Kg)

0.50%
-

0.50%
21,851.19

0.50%
21,851.19

0.50%
21,851.19

0.50%
21,851.19

RROLLO DE BECERROS DESTETADOS

A

S
6

10

50
50
50
49
49
49
49
50
50
49
49
49
49
97
34,351.19

50
50
50
49
49
49
49
50
50
49
49
49
49
97
34,351.19

50
50
50
49
49
49
49
50
50
49
49
49
49
97
34,351.19

50
50
50
49
49
49
49
50
50
49
49
49
49
97
34,351.19

50
50
50
49
49
49
49
50
50
49
49
49
49
97
34,351.19

50
50
50
49
49
49
49
50
50
49
49
49
49
97
34,351.19

100

100

100

100

100

100

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

97
34,351.19

97
34,351.19

97
34,351.19

97
34,351.19

97
34,351.19

97
34,351.19

250

250

250

250

250

250

0.50%
21,851.19

0.50%
21,851.19

0.50%
21,851.19

0.50%
21,851.19

0.50%
21,851.19

0.50%
21,851.19

CALCULO DEL COSTO DE ALIMENTACION

ALIMENTO

Concentrado

Subtotal:

% PROTEINA

M.S.

CONSUMO

KG PROTEINA

CONSUMO

COSTO/ KG

PERIODO

CRUDA RACION

(%)

(KG/DIA)

CRUDA RACION

MS/KG/DIA

CONCENTRADO

(DIAS)

17.00%

95.00%

2.0

0.3

1.9

2.0

0.3

1.9

3.15

180

LO DEL COSTO DE ALIMENTACION

CONSUMO

CONSUMO

COSTO RACION

COSTO TOTAL

(KG/ENGORDA)

(KG DE M.S.)

KG/CB/DIA

POR CABEZA

360.0

342.0

3.153

1,134.9

4,864.5

3.2

1,134.9

PROYECCION DE INGRESOS
( Pesos )
CONCEPTO UNIDADES
1

A
3

97
3
10,800.00

97
3
11,340.00

97
3
11,907.00

97
3
12,502.35

1,048,002.31

1,100,402.43

1,155,422.55

1,213,193.67

2,539.08

2,539.08

2,539.08

2,539.08

TOTAL VENTAS

1,050,541.39

1,102,941.50

1,157,961.62

1,215,732.75

INGRESOS TOTALES

1,050,541.39

1,102,941.50

1,157,961.62

1,215,732.75

$/Cb y/0 Lt

Novillos de 432 kilos en Promedio

Recuperacion de seguro ganadero
PRECIO DE VENTA

10,800.00

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

$857.00

PROYECCION DE INGRESOS
( Pesos )
O
5

S
6

97
3
13,127.47

97
3
13,783.84

97
3
14,473.03

97
3
15,196.68

97
3
15,956.52

97
3
16,754.34

1,273,853.36

1,337,546.03

1,404,423.33

1,474,644.49

1,548,376.72

1,625,795.55

2,539.08

2,539.08

2,539.08

2,539.08

2,539.08

2,539.08

1,276,392.43

1,340,085.10

1,406,962.40

1,477,183.57

1,550,915.79

1,628,334.63

1,276,392.43

1,340,085.10

1,406,962.40

1,477,183.57

1,550,915.79

1,628,334.63

10

Proyecto de Engorda d
PROYECCION DE COSTO
CONCEPTO/AOS
Costos fijos
Administracion
Pago de agua
Pago de luz
Cuota para el seguro ganadero
Mantenimiento de construcciones

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

Costos totales (Costos

Fijos+Costos variables)

AO 1
AO 2
AO 3
17,520.00
18,396.00
19,315.80
2,000.00
720.00
1,800.00
10,000.00
3,000.00

2,100.00
756.00
1,890.00
10,500.00
3,150.00

2,205.00
793.80
1,984.50
11,025.00
3,307.50

208,252.98

618,665.63

649,598.91

113,490.00
7,762.98
15,000.00
72,000.00
-

119,164.50
8,151.13
15,750.00
75,600.00
400,000.00

125,122.73
8,558.69
16,537.50
79,380.00
420,000.00

225,772.98

637,061.63

668,914.71

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

A partir del ao 2 se convierte en costo

cto de Engorda de becerros

CCION DE COSTOS TOTALES
AO 4
AO 5
AO 6
AO 7
AO 8
AO 9
AO 10
20,281.59
21,295.67
###
###
###
###
###
2,315.25
833.49
2,083.73
11,576.25
3,472.88

2,431.01
875.16
2,187.91
12,155.06
3,646.52

2,552.56
918.92
2,297.31
12,762.82
3,828.84

2,680.19
964.87
2,412.17
13,400.96
4,020.29

2,814.20
1,013.11
2,532.78
14,071.00
4,221.30

2,954.91
1,063.77
2,659.42
14,774.55
4,432.37

3,102.66
1,116.96
2,792.39
15,513.28
4,653.98

682,078.86

716,182.80

###

###

###

###

###

131,378.86
8,986.62
17,364.38
83,349.00
441,000.00

702,360.45

137,947.80 144,845.19 152,087.45 159,691.83 167,676.42 176,060.24

9,435.95
9,907.75 10,403.14 10,923.29
11,469.46 12,042.93
18,232.59 19,144.22 20,101.43 21,106.51 22,161.83 23,269.92
87,516.45 91,892.27 96,486.89 101,311.23 106,376.79 111,695.63
463,050.00 486,202.50 510,512.63 536,038.26 562,840.17 590,982.18

737,478.47

###

###

###

###

###

PROYECTO DE ENGORDA DE BE
ESTADO DE RESULTADO

ESTADO DE RESULTADOS PROYECTADO A 5 AOS DE VIDA DEL P

CONCEPTO/PERIODO

Proyectados
Ao 1

Ao 2

Ao 3

INGRESOS POR VENTAS

1,050,541.39

1,102,941.50

1,157,961.62

COSTOS DE PRODUCCION

223,772.98

634,961.63

666,709.71

UTILIDAD BRUTA
GASTOS DE ADMINISTRACION Y VENTAS
UTILIDAD DE OPERACIN

-223,772.98

467,979.87

491,251.91

2,000.00

2,100.00

2,205.00

-225,772.98

465,879.87

489,046.91

-225,772.98

465,879.87

489,046.91

-22,577.30

46,587.99

48,904.69

-203,195.68

419,291.89

440,142.22

203,195.68

683,649.62

717,819.40

GASTOS FINANCIEROS (REITEGROS)

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

ENGORDA DE BECERROS
O DE RESULTADOS

OS DE VIDA DEL PROYECTO.

Ao 4

Ao 5

Ao 6

Ao 7

Ao 8

Ao 9

1,215,732.75

1,276,392.43

1,340,085.10

1,406,962.40

1,477,183.57

1,550,915.79

700,045.20

735,047.46

771,799.83

810,389.82

850,909.31

893,454.78

515,687.55

541,344.98

568,285.27

596,572.58

626,274.26

657,461.02

2,315.25

2,431.01

2,552.56

2,680.19

2,814.20

2,954.91

513,372.30

538,913.97

565,732.71

593,892.39

623,460.06

654,506.11

513,372.30

538,913.97

565,732.71

593,892.39

623,460.06

654,506.11

51,337.23

53,891.40

56,573.27

59,389.24

62,346.01

65,450.61

462,035.07

485,022.57

509,159.44

534,503.15

561,114.05

589,055.50

753,697.68

791,369.86

830,925.66

872,459.25

916,069.52

961,860.30

Ao 10
1,628,334.63
938,127.52
690,207.11
3,102.66
687,104.46

687,104.46
68,710.45
618,394.01
1,009,940.62

Calculo de capital de trabajo Flujo de Efe

M
Concepto

Mes 1

Mes 2

Mes 3

Mes 4

Mes 5

Ingresos

Venta de becerros

Egresos

217,517.13

17,470.08

17,423.26

17,376.68

17,330.33

Costos variables

217,307.13

17,260.08

17,213.26

17,166.68

17,120.33

9,410.21

9,363.16

9,316.35

9,269.76

9,223.42

646.92

646.92

646.92

646.92

646.92

1,250.00

1,250.00

1,250.00

1,250.00

1,250.00

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

Pago de luz

150.00

150.00

150.00

150.00

150.00

60.00

60.00

60.00

60.00

60.00

Materias primas alimentacion

Medicinas y vacunas
Fletes
Compra de becerros

200,000.00

GASTOS DE OPERACIN

Pago de agua
Flujo de efectivo

217,517.13 -

17,470.08 -

17,423.26 -

17,376.68 -

17,330.33

Flujo de efectivo acumulado

217,517.13 -

234,987.20 -

252,410.46 -

269,787.14 -

287,117.47

ulo de capital de trabajo Flujo de Efectivo Mensual

Meses
Mes 6

Mes 7
525,270.69

Mes 8
-

Mes 9
-

Mes 10
-

Mes 11
-

525,270.69

17,284.21

217,517.13

17,470.08

17,423.26

17,423.26

17,330.33

17,074.21

217,307.13

17,260.08

17,213.26

17,166.68

17,120.33

9,177.30

9,410.21

9,363.16

9,316.35

9,269.76

9,223.42

646.92

646.92

646.92

646.92

646.92

646.92

1,250.00

1,250.00

1,250.00

1,250.00

1,250.00

1,250.00

200,000.00
6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

210.00

210.00

210.00

210.00

210.00

210.00

150.00

150.00

150.00

150.00

150.00

150.00

60.00

###

60.00

60.00

###

60.00

507,986.48 220,869.01

217,517.13 -

17,470.08 -

17,423.26 -

17,423.26 -

17,330.33

3,351.88 -

14,118.20 -

31,541.46 -

48,964.72 -

66,295.05

Mes 12

total
525,270.69

1,050,541.39

525,270.69

1,050,541.39

17,284.21

608,849.95

17,074.21

606,283.37

9,177.30

111,520.39

646.92

7,762.98

1,250.00

15,000.00
400,000.00

6,000.00

72,000.00

210.00

2,520.00

150.00

1,800.00

60.00

720.00

507,986.48

441,691.43

441,691.43

PUNTO DE EQUILIBRIO
Concepto
Ingresos
Costos Fijos
Costos Variables

Ao 1

Ao 2

Ao 3

1,050,541 1,102,942 1,157,962

17,520
18,396
19,316
208,253
618,666
649,599

Punto de Equilibrio en valor ($)

Punto de Equilibrio en porcentaje

21,852

41,897

43,998

2.08%

3.80%

3.80%

Ao 4

Ao 5

Ao 6

Ao 7

Ao 8

Ao 9

Ao 10

1,215,733 1,276,392 1,340,085 1,406,962 1,477,184 1,550,916 1,628,335

20,282
21,296
22,360
23,478
24,652
25,885
27,179
682,079
716,183
751,992
789,592
829,071
870,525
914,051

46,204

48,520

50,953

53,506

56,188

59,004

61,960

3.80%

3.80%

3.80%

3.80%

3.80%

3.80%

3.81%

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

INDICADORES FINANCIEROS
FLUJO NETO DE EFECTIVO
Ao de
operacin
0
1
2
3
4
5
6
7
8
9
10

Inversiones para el proyecto

Fija
Diferida Cap de trab.

Ingresos
totales

Egresos
totales

1,050,541.39
1,102,941.50
1,157,961.62
1,215,732.75
1,276,392.43
1,340,085.10
1,406,962.40
1,477,183.57
1,550,915.79
1,628,334.63

225,772.98
637,061.63
668,914.71
702,360.45
737,478.47
774,352.39
813,070.01
853,723.51
896,409.69
941,230.17

### 17,994.00

###

Valor de Rescate
Valor
Recup. De Flujo Neto
Residual cap. De Trab.de Efectivo
0.00
-803,543.07
465,879.87
489,046.91
513,372.30
538,913.97
565,732.71
593,892.39
623,460.06
654,506.11
141,700.00
828,804.46

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 actualizadosactualizados efectivo act.
operacin
($)
($)
12.0%
($)
($)
($)
0
0
0
1.000
0.00
0.00
0.00
1
1,854,084
1,050,541
0.893
1,655,432.55
937,983.38 -717,449.17
2
637,062
1,102,942
0.797
507,861.63
879,258.21
371,396.58
3
668,915
1,157,962
0.712
476,120.28
824,214.21
348,093.93
4
702,360
1,215,733
0.636
446,362.76
772,620.14
326,257.38
5
737,478
1,276,392
0.567
418,465.09
724,259.35
305,794.26
6
774,352
1,340,085
0.507
392,311.02
678,928.82
286,617.80
7
813,070
1,406,962
0.452
367,791.58
636,438.34
268,646.76
8
853,724
1,477,184
0.404
344,804.61
596,609.67
251,805.06
9
896,410
1,550,916
0.361
323,254.32
559,275.78
236,021.46
10
941,230
1,770,035
0.322
303,050.92
569,903.78
266,852.85
Total
8,878,685
13,348,751
5,235,454.76
7,179,491.68
1,944,036.92

PERODO DE RECUPERACIN
0
FLUJO ACT.
SALDO

1
-

717,449.17

717,449.17

2
-

371,396.58

348,093.93

326,257.38

346,052.59

2,041.35

328,298.73

El ultimo saldo negativo corresponde

al numero de aos de recuperacion
Periodo de recuperacion
3.00 aos

SE ACEPTA

10

305,794.26

286,617.80

268,646.76

251,805.06

236,021.46

266,852.85

634,092.98

920,710.78

1,189,357.54

1,441,162.60

1,677,184.06

1,944,036.92

DEPRECIACIONES
Concepto

Unidad

Cantidad

Costo
Unitario

INVERSION FIJA (DEPRECIACION)

Tubos para construccion de corral
Galera con comederos y bebederos
Herramientas menores

TOTAL

pieza
obra
lota

1,200
1
1

571
155,000
5,000

Costo Total

685,200.00
155,000.00
5,000.00
-

845,200.00

Aos de
Vida Util
12.00
12.00
15.00
20.00
10.00
10.00

Drepreciacio
Depreciaci
n en 10 aos
on Anual
57,100.00
12,916.67
333.33
-

571,000.00
129,166.67
3,333.33
-

Valor
Residual
114,200.00
25,833.33
1,666.67
-

### 703,500.00 141,700.00