Академический Документы
Профессиональный Документы
Культура Документы
ACTIVO BIOLOGICO
Vaca
Ovejas
Arboles de Manzana
Plantacion de banano
Arboles de caa
Arboles de plantacion forestal
Viedos
PRODUCTO AGRICOLA
leche
lana
manzana
banano
caa cortada
arboles talados
uva
ACTIVO BIOLOGICO
PRODUCTOS RESULTANTES
queso
hilo de lana, alfombra
pur de manzana
pur de banano
azcar
troncos, madera
vino
CASO 2 - ECUABALSA
EDAD
0-2
3
4
5
6
7
8
9
10
VALORACION
LIBROS
5,200,000.00
5,200,000.00
3,526,883.00
3,260,000.00
4,067,892.00
3,780,000.00
2,523,968.00
2,490,000.00
1,527,723.00
1,450,000.00
446,023.00
380,000.00
838,675.00
770,000.00
77,196.00
45,000.00
234,448.00
199,000.00
18,442,808.00 17,574,000.00
AJUSTE
266,883.00
287,892.00
33,968.00
77,723.00
66,023.00
68,675.00
32,196.00
35,448.00
868,808.00
Detalle
Plantaciones de Balsa
Bancos
P/R Ajuste por costo de plantacin
Terrenos
Debe
18,207,000.00
633,000.00
Plantaciones de Balsa
P/R Ajuste de valor del terreno en el costo de la plantacin
Activo Biologico no Corriente
Plantaciones de Balsa
P/R reclasificacion costo de la plantacin a activo biologico
17,574,000.00
868,808.00
Terrenos
221,300.00
Haber
18,207,000.00
633,000.00
17,574,000.00
868,808.00
221,300.00
CASO 3 - CACAOTEC
ACTIVO BIOLOGICO
Hectareas
P. Vta por Hectarea
Subtotal
Costos:
Comision por corretaje (2%)
Impuestos (3%)
Total costos
Valoracion del Activo Biologico no corriente
Detalle
Terrenos
Activo Biologico no Corriente
Plantaciones
P/R Ajuste de costos
Activo Biologico no Corriente
Ingreso por Valuacion de Activo Biologico
P/R Ajuste de costos
9,500.00
1,450.00
13,775,000.00
275,500.00
413,250.00
688,750.00
13,086,250.00
Debe
Haber
850,000.00
12,650,000.00
13,500,000.00
436,250.00
436,250.00
PRODUCTO AGRICOLA
9500 hectareas * 30
Merma del 4%
285,000.00
11,400.00
273,600.00
15.00
4,104,000.00
Precio de mazorca
Costos:
Cosecha
Recoleccion
Embalaje
Comision por ventas
Comision bolsa de productos
Total costos
Valoracion del producto agricola
Detalle
150,000.00
90,000.00
70,000.00
50,000.00
40,000.00
400,000.00
3,704,000.00
Debe
Haber
3,500,000.00
3,500,000.00
204,000.00
204,000.00
CASO 4 - PALMALIGHT
Ke = Rf + beta + ( Crm - Rf )
16.57%
Patrimonial
Deuda
WACC
70%
30%
11.60%
4.20%
15.80%
2018
7,564,332.00
4,205,366.00
3,358,966.00
Beneficios Sociales
Arriendos
Servicios Basicos
Mant y reparaciones
Honorarios
Part. Trabajadores
Total gastos
EBITDA
Depreciacion
EBITDA
Gastos Financieros
EBT
Impuesto a la renta
NET INCOME
1,157,950.00
330,796.00
227,568.00
323,670.00
256,626.00
134,874.00
2,431,484.00
927,482.00
163,199.00
764,283.00
264,040.00
500,243.00
115,056.00
385,187.00
AOS
2016
2017
2018
2019
2020
Terreno
Act. B. no corriente
1,087,950.00
245,454.00
199,346.00
243,908.00
212,390.00
117,279.00
2,106,327.00
827,781.00
163,200.00
664,581.00
256,600.00
407,981.00
93,836.00
314,145.00
EBITDA
827,781.00
878,415.00
927,482.00
1,025,939.00
1,143,603.00
3,253,000.00
589,000.00
2,664,000.00
1,117,950.00
273,125.00
213,457.00
268,789.00
234,508.00
123,910.00
2,231,739.00
878,415.00
176,256.00
702,159.00
262,320.00
439,839.00
101,163.00
338,676.00
WACC
15.80%
15.80%
15.80%
15.80%
15.80%
WAPE
714,837.00
655,089.00
597,320.00
570,589.00
549,259.00
3,087,094.00
423,094.00
HT
2019
8,245,122.00
4,583,848.00
3,661,274.00
2020
8,987,183.00
4,996,395.00
3,990,788.00
1,197,950.00
1,237,950.00
388,467.00
446,138.00
241,679.00
255,790.00
378,551.00
433,432.00
278,744.00
300,862.00
149,944.00
173,013.00
2,635,335.00
2,847,185.00
1,025,939.00 1,143,603.00
176,255.00
163,198.00
849,684.00
980,405.00
269,760.00
271,480.00
579,924.00
708,925.00
133,382.00
163,053.00
446,542.00
545,872.00
Detalle
Terrenos
Debe
589,000.00
423,094.00
714,837.00
Haber
589,000.00
423,094.00
714,837.00
CASO 5 - CAIMITO
Ke = Rf + beta + ( Crm - Rf )
14.16%
Patrimonial
Deuda
WACC
60%
40%
8.49%
6.40%
14.89%
AOS
2016
2017
2018
2019
2020
347,950.00
330,796.00
87,568.00
103,670.00
85,678.00
66,626.00
77,189.00
1,099,477.00
874,281.00
112,700.00
761,581.00
178,040.00
583,541.00
119,978.00
463,563.00
EBITDA
874,281.00
934,145.00
1,006,425.00
1,129,257.00
1,354,323.00
2018
5,981,280.00
3,636,258.00
2,345,022.00
377,950.00
407,950.00
388,467.00
446,138.00
91,679.00
95,790.00
108,551.00
113,432.00
96,789.00
107,900.00
68,744.00
70,862.00
85,072.00
96,525.00
1,217,252.00
1,338,597.00
934,145.00 1,006,425.00
117,950.00
123,200.00
816,195.00
883,225.00
183,760.00
189,480.00
632,435.00
693,745.00
130,252.00
143,382.00
502,183.00
550,363.00
WACC
14.89%
14.89%
14.89%
14.89%
14.89%
WAPE
760,947.24
707,654.55
663,577.93
648,047.46
676,456.35
2019
6,758,847.00
4,108,971.00
2,649,876.00
2020
7,772,674.00
4,725,317.00
3,047,357.00
437,950.00
467,950.00
551,809.00
633,480.00
104,901.00
112,012.00
118,313.00
123,194.00
119,011.00
130,122.00
72,980.00
75,098.00
115,655.00
151,178.00
1,520,619.00
1,693,034.00
1,129,257.00 1,354,323.00
128,450.00
133,700.00
1,000,807.00
1,220,623.00
195,200.00
200,920.00
805,607.00
1,019,703.00
168,139.00
216,410.00
637,468.00
803,293.00