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"FLETES AGRICOLA EL CHULETA H24 SC DE RL DE CV" Y FAPPA 2011 PARA PROYECTO PRODUCTIVO
INVERSION:
Unidad:
LOTE
ACTIVOS DIFERIDOS
Costo u.:
$
CANTIDAD
27,000.00
10 AOS
1
V
EL GRUPO
Total:
SRA-FAPPA
27,000.00
27,000.00
27,000.00
27,000.00
M2
50.00
625
31,250.00
31,250.00
EDIFICIO DE OFICINA
M2
1,250.00
12
15,000.00
15,000.00
LOTE
10,000.00
10,000.00
10,000.00
56,250.00
56,250.00
10 AOS
LOTE
4,000.00
4,000.00
4,000.00
LOTE
3,000.00
3,000.00
3,000.00
HERRAMIENTA USADA
LOTE
2,000.00
2,000.00
2,000.00
9,000.00
9,000.00
270,000.00
V
PIEZAS
10 AOS
$
270,000.00
270,000.00
EQUIPO DE OPERACIN
10 AOS
270,000.00
270,000.00
ACTIVOS FIJOS
10 AOS
335,250.00
65,250.00
270,000.00
10 AOS
362,250.00
65,250.00
297,000.00
PORCIENTOS DE INVERSION
COSTOS DE OPERACIN
MENSUAL
INVERSION AO 1
PORCIENTO DE INVERSION AO 1
ANUAL
100%
$
675,000.00
COSTOS DE OPERACIN
244,398.11
430,601.90
PAGO DE CREDITO
UT. ANTES DE IMPUESTOS
$
$
150,000.00
280,601.90
25
DIAS DE SERVICIO
INGRESO ANUAL
90.00
300
675,000.00
20,366.51
382,616.51
18%
82%
20,366.51
85,616.51 $
22%
297,000.00
78%
DEPARTAMENTO:
ADMINISTRADOR
Costo dia:
60.00
1,800.00
21,600.00
ADMINISTRACION
60.00
1,800.00
21,600.00
CHOFERES
60.00
3,600.00
43,200.00
OPERACIONES
60.00
3,600.00
43,200.00
TOTAL DE EMPLEADOS
120.00
5,400.00
64,800.00
57.73
1,731.81
20,781.72
237.73
7,131.81
7,131.81
92,713.53
CARGA SOCIAL
IMSS/MES
369.27
INFONAVIT/MES
171.00
IESE/MES 2.5%
PREVISION SOCIAL
Costo mes:
Total Anual:
37.00
8.33%
CARGA S. EN VSM
CARGA SOCIAL
IMSS/MES
369.27
INFONAVIT/MES
171.00
IESE/MES 2.5%
PREVISION SOCIAL
57.73
1,731.81
20,781.72
57.73
1,731.81
7,131.81
37.00
8.33%
64,800.00
CARGA SOCIAL
20,781.72
PREVISION SOCIAL
7,131.81
TOTAL SUELDOS
92,713.53
7,726.13
CARGA S. EN VSM
1
1
2
2
TOTAL
COSTO UNITARIO
COSTO TOTAL
Unidad:
Costo u.:
CANTIDAD
Total:
MES
1,500.00
18,000.00
LOTE/MES
1,000.00
12,000.00
BIMESTRAL
2,000.00
12,000.00
AGUA
MES
100.00
1,200.00
DIESEL
MES
10.05
7,200
72,324.00
SERVICIOS COMPLETOS
SERV
1,250.00
1,250.00
50.00
625.00
PAPELERIA
ENERGIA ELECTRICA
REFACCIONES
VIATICOS
UNIDAD
50.00
300
15,000.00
COMIDAS
UNIDAD
40.00
300
12,000.00
10.00
62.50
144,461.50
7,223.08
SUBTOTAL
IMPREVISTOS
SUMA
5.00
$ 151,684.58
$ 101,261.50
DIESEL
OPERACIN DIARIA
GASTO DE DIESEL AO
CAMION DE CARGA
150
300
7200
TOTAL
150
300
7200
# DE SERVICIOS
SERVICIOS
CAMION DE CARGA
PRECIO DE DIESEL
2400
9.85
9.97
10.12
10.05
Mar-11
Jul-11
Dec-11
1,250.00
PAGO X SERV.
$
1,250.00
CONCEPTO
SUELDOS
TELEFONO 1 LINEAS
PAPELERIA
ENERGIA ELECTRICA
AGUA
IMPREVISTOS
COSTOS FIJOS
DIESEL
SERVICIOS COMPLETOS
REFACCIONES
VIATICOS
COMIDAS
GASTOS DE REPRESENTACION
COSTOS VARIABLES
INGRESOS
COSTOS TOTALES
GASTOS FINANCIEROS
DEPRECIACION ANUAL
COSTOS
UTILIDAD
UTILIDAD ACUMULADA MENSUAL
TOTAL ANUAL
$
92,713.53
$
18,000.00
$
12,000.00
$
12,000.00
$
1,200.00
$
7,223.08
$
143,136.61
$
72,324.00
$
1,250.00
$
625.00
$
15,000.00
$
12,000.00
$
62.50
$
101,261.50
$
675,000.00
$
244,398.11
$
54,000.00
$
50,000.00
$
348,398.11
$
326,601.90
$
-
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
MES 1
7,726.13
1,500.00
1,000.00
1,000.00
100.00
601.92
11,928.05
6,027.00
104.17
52.08
1,250.00
1,000.00
5.21
8,438.46
56,250.00
20,366.51
4,500.00
4,166.67
29,033.18
27,216.82
27,216.82
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
MES 8
7,726.13
1,500.00
1,000.00
1,000.00
100.00
601.92
11,928.05
6,027.00
104.17
52.08
1,250.00
1,000.00
5.21
8,438.46
56,250.00
20,366.51
4,500.00
4,166.67
29,033.18
27,216.82
217,734.60
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
MES 9
7,726.13
1,500.00
1,000.00
1,000.00
100.00
601.92
11,928.05
6,027.00
104.17
52.08
1,250.00
1,000.00
5.21
8,438.46
56,250.00
20,366.51
4,500.00
4,166.67
29,033.18
27,216.82
244,951.42
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
MES 10
7,726.13
1,500.00
1,000.00
1,000.00
100.00
601.92
11,928.05
6,027.00
104.17
52.08
1,250.00
1,000.00
5.21
8,438.46
56,250.00
20,366.51
4,500.00
4,166.67
29,033.18
27,216.82
272,168.25
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
MES 11
7,726.13
1,500.00
1,000.00
1,000.00
100.00
601.92
11,928.05
6,027.00
104.17
52.08
1,250.00
1,000.00
5.21
8,438.46
56,250.00
20,366.51
4,500.00
4,166.67
29,033.18
27,216.82
299,385.07
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
MES 12
7,726.13
1,500.00
1,000.00
1,000.00
100.00
601.92
11,928.05
6,027.00
104.17
52.08
1,250.00
1,000.00
5.21
8,438.46
56,250.00
20,366.51
4,500.00
4,166.67
29,033.18
27,216.82
326,601.90
143,136.61
101,261.50
2010
2011
2012
2013
2014
Total
Ventas
675,000.00
708,750.00
744,187.50
781,396.88
820,466.72
3,729,801.09
Costo de ventas
244,398.11
256,618.01
269,448.91
282,921.36
297,067.42
1,350,453.81
Utilidad Bruta
430,601.90
464,351.90
487,569.49
511,947.96
537,545.36
2,432,016.61
Costo de financiero
104,000.00
109,200.00
114,660.00
120,393.00
126,412.65
574,665.65
326,601.90
355,151.90
372,909.49
391,554.96
411,132.71
1,857,350.96
ISR
114,310.66
124,303.16
130,518.32
137,044.24
143,896.45
650,072.83
Utilidad neta
212,291.23
230,848.73
242,391.17
254,510.73
267,236.26
1,207,278.12
-$
362,250.00
1,857,350.96
413%
35%
Inicial
2010
Efectivo Acumulado
297,000.00
Terreno
31,250.00
Muebleria y equipo
Costos de formacion
27,000.00
Total de activo
355,250.00
Pasivo
2011
212,291.23
56,250.00
270,000.00
Inicial
538,541.23
2012
230,848.73
61,875.00
243,000.00
$
$
2010
535,723.73
2013
242,391.17
68,062.50
216,000.00
$
$
2011
526,453.67
2014
254,510.73
74,868.75
82,355.63
189,000.00
162,000.00
$
$
2012
518,379.48
$
$
2013
65,250.00
Aportacin SRA
297,000.00
Total de pasivo
Capital
362,250.00
30,000.00
30,000.00
392,250.00
114,310.66
124,303.16
130,518.32
137,044.24
143,896.45
114,310.66
124,303.16
130,518.32
137,044.24
143,896.45
2010
Inicial
Capital social
511,591.89
2014
267,236.26
2011
2012
2013
2014
97,628.67
180,571.84
153,544.18
126,824.51
100,459.18
326,601.90
230,848.73
242,391.17
254,510.73
267,236.26
424,230.57
411,420.57
395,935.35
381,335.24
367,695.44
538,541.23
535,723.73
526,453.67
518,379.48
511,591.89
AOS
2010
2011
2012
2013
2014
INGRESOS
Valor presente
$
675,000.00
$
675,000.00
$
675,000.00
$
675,000.00
$
675,000.00
Totales
$
$
$
$
$
$
Valor futuro
675,000.00
708,750.00
744,187.50
781,396.88
820,466.72
3,729,801.09
EGRESOS
Valor presente
Valor futuro
$
244,398.11 $
244,398.11
$
244,398.11 $
256,618.01
$
244,398.11 $
269,448.91
$
244,398.11 $
282,921.36
$
244,398.11 $
297,067.42
$
1,350,453.81
PUNTO DE EQUILIBRIO
COSTOS
COSTOS
FIJOS
VARIABLES
VENTAS
$
143,136.61 $
101,261.50 $
675,000.00
$
150,293.44 $
106,324.58 $
708,750.00
$
157,808.11 $
111,640.80 $
744,187.50
$
165,698.51 $
117,222.84 $
781,396.88
$
173,983.44 $
123,083.99 $
820,466.72
INV. INI
$
362,250.00
Tasa
10.00%
TASA INTERNA DE RETORNO
AO
INVERSION
UTILIDAD
2010
$
382,616.51 $
675,000.00
2011
$
256,618.01 $
708,750.00
2012
$
269,448.91 $
744,187.50
2013
$
282,921.36 $
781,396.88
2014
$
297,067.42 $
820,466.72
VPN
$
2,768,930.31 $ 6,937,430.03
TIR
$
1,488,672.21 $ 3,729,801.09
TIR
1.76416852
2.761887209
2.761887209
2.761887209
2.761887209
2.505454907
413%
$
$
$
$
$
P. Equilibrio
244,398.11
256,618.01
269,448.91
282,921.36
297,067.42
B/C
2.76
2.76
2.76
2.76
2.76
2.76
%
0.36
0.36
0.36
0.36
0.36
INVERSION SRA
INVERSION INICIAL DEL PRODUCTOR
$ 270,000.00
$ 65,250.00
MES 1
MES 2
INVERSION
19%
81%
INVERSION SRA
COSTOS FIJOS
COSTOS DE ADMON.,MANTO. Y OPERACIN
Unidad:
Costo u.:
CANTIDAD
Total:
SUELDOS
S.M.
7,726.13
12
92,713.53
TELEFONO 1 LINEAS
MES
1,500.00
18,000.00
PAPELERIA
LOTE/MES
2,000.00
24,000.00
ENERGIA ELECTRICA
BIMESTRAL
5,000.00
30,000.00
MES
100.00
1,200.00
5.00
7,223.08
173,136.61
AGUA
IMPREVISTOS
SUMA
COSTOS VARIABLES
COSTOS DE ADMON.,MANTO. Y OPERACIN
Unidad:
Costo u.:
CANTIDAD
Total:
DIESEL
MES
10.05
7,200
72,324.00
SERVICIOS COMPLETOS
SERV
1,250.00
1,250.00
REFACCIONES
50.00
625.00
VIATICOS
UNIDAD
50.00
360
18,000.00
COMIDAS
UNIDAD
40.00
360
14,400.00
10.00
62.50
106,661.50
GASTOS DE REPRESENTACION
SUMA
COSTOS TOTALES
COSTOS DE ADMON.,MANTO. Y OPERACIN
Unidad:
Costo u.:
CANTIDAD
COSTOS FIJOS
VARIOS
VARIOS
VARIOS
COSTOS VARIABLES
VARIOS
VARIOS
VARIOS
106,661.50
279,798.11
SUMA
Total:
173,136.61
APORTACIONES
INVERSION:
EL GRUPO
Total:
ACTIVOS DIFERIDOS
27,000.00
CONSTRUCCIONES Y TERRENOS
56,250.00
56,250.00
9,000.00
9,000.00
EQUIPO DE OPERACIN
270,000.00
ACTIVOS FIJOS
335,250.00
362,250.00
PORCIENTOS DE INVERSION
100%
SRA-PROMUSAG
270,000.00
65,250.00
270,000.00
65,250.00
297,000.00
18%
82%
20,366.51
20,366.51
INVERSION AO 1
382,616.51
85,616.51
100%
COSTOS DE OPERACIN
PORCIENTO DE INVERSION AO 1
27,000.00
22%
270,000.00
71%