Documentos de Académico
Documentos de Profesional
Documentos de Cultura
A
B
B.I.
B. II.
C
C.I.
C.II.
C.III.
C.IV
D
D.I.
D.II.
D.III.
PRESUPUESTO DE INVERSION
CALCULOS TECNICOS
MEMORIAS DE CALCULO
PROYECCION DE COSTOS
PROYECCION FINANCIERA MINIMA A 5 AOS.
COSTOS TOTALES
PROYECCION DE INGRESOS
ESTADO DE RESULTADOS
FLUJO DE EFECTIVO
ANALISIS DE RENTABILIDAD
PUNTO DE EQUILIBRIO
ANALISIS DE RENTABILIDAD (VAN, TIR, B/C)
ESQUEMA DE CAPITALIZACION Y AHORRO
socias (os)
UNIDAD
KG.
KG.
# DE UNI.
$ UNIT.
23,415.52
0.00
25.00
0.00
AVE
TON
TON
LOTE
13,000
9.354
41.821
1.00
7.00
6,650.00
6,525.00
6,834.00
COSTOS FIJOS
SUELDOS Y SALARIOS
MTO MAQUINARIA Y EQUIPO
MTO CONSTRUCCION
ADQUISICION DE VIRUTA
ELECTRICIDAD
JORN.
SERV.
SERV.
BOLSA
PAGO/MES
360.00
2.00
2.00
300.00
12.00
80.00
1,000.00
1,000.00
10.00
500.00
3. SALDO
SALDO ACUMULADO
CAPITAL DE TRABAJO:
NECESIDAD DE APOYO
88,658.00
-88,658.00
CANTIDAD
6,500
1.68
3.49
1
P. UNIT.
7.00
6,650.00
6,525.00
6,814.00
TOTAL
45,500.00
11,172.00
22,772.00
6,814.00
86,258.00
88,658.00
MONTO
585,388.04
585,388.04
585,388.04
0.00
1
0.00
0.00
0.00
0.00
2
50,903.31
50,903.31
50,903.31
0.00
3
50,903.31
50,903.31
50,903.31
0.00
4
50,903.31
50,903.31
50,903.31
0.00
474,718.36
432,918.36
91,000.00
62,203.10
272,881.26
6,834.00
88,657.70
80,257.70
45,500.00
5,183.59
22,740.11
6,834.00
30,823.70
27,923.70
0.00
5,183.59
22,740.11
30,823.70
27,923.70
0.00
5,183.59
22,740.11
30,823.70
27,923.70
0.00
5,183.59
22,740.11
41,800.00
28,800.00
2,000.00
2,000.00
3,000.00
6,000.00
8,400.00
2,400.00
2,000.00
2,000.00
1,500.00
500.00
2,900.00
2,400.00
2,900.00
2,400.00
2,900.00
2,400.00
500.00
500.00
500.00
110,669.67
-88,658.00
-88,658.00
20,079.61
-68,578.39
20,079.61
-48,498.78
20,079.61
-28,419.17
EL CALCULO DEL CAPITAL DE TRABAJO DEBE SER EL NEGATIVO MAYOR ACUMULADO DEMIS INGRESOS MENOS MIS EGRESOS.
COSTOS FIJOS
SUELDOS Y SALARIOS
MTO MAQUINARIA Y EQUIPO
MTO CONSTRUCCION
ADQUISICION DE VIRUTA
ELECTRICIDAD
SUMAS:
CANTIDAD
P. UNIT.
30
TOTAL
80.00
0.00
0.00
0.00
0.00
2,400.00
0.00
0.00
0.00
0.00
2,400.00
MESES
5
50,903.31
50,903.31
50,903.31
0.00
6
50,903.31
50,903.31
50,903.31
0.00
30,823.70
27,923.70
0.00
5,183.59
22,740.11
7
76,354.96
76,354.96
76,354.96
0.00
8
50,903.31
50,903.31
50,903.31
0.00
9
50,903.31
50,903.31
50,903.31
0.00
76,323.70
73,423.70
45,500.00
5,183.59
22,740.11
32,323.70
27,923.70
0.00
5,183.59
22,740.11
30,823.70
27,923.70
0.00
5,183.59
22,740.11
30,823.70
27,923.70
0.00
5,183.59
22,740.11
2,900.00
2,400.00
2,900.00
2,400.00
4,400.00
2,400.00
2,900.00
2,400.00
2,900.00
2,400.00
500.00
500.00
1,500.00
500.00
500.00
500.00
20,079.61
-8,339.56
-25,420.39
-33,759.95
44,031.26
10,271.32
20,079.61
30,350.93
20,079.61
50,430.54
10
50,903.31
50,903.31
50,903.31
0.00
11
50,903.31
50,903.31
50,903.31
0.00
12
50,903.31
50,903.31
50,903.31
0.00
TOTAL
585,388.04
585,388.04
585,388.04
0.00
30,823.70
27,923.70
0.00
5,183.59
22,740.11
30,823.70
27,923.70
0.00
5,183.59
22,740.11
30,823.70
27,923.70
0.00
5,183.59
22,740.11
474,718.36
432,918.36
91,000.00
62,203.10
272,881.26
6,834.00
2,900.00
2,400.00
2,900.00
2,400.00
2,900.00
2,400.00
500.00
500.00
500.00
41,800.00
28,800.00
2,000.00
2,000.00
3,000.00
6,000.00
20,079.61
70,510.15
20,079.61
90,589.76
20,079.61
110,669.37
110,669.37
0.00
_____________________________________________________
PRESUPUESTO DE INVERSION
CONCEPTOS
UNIDAD
CANTIDAD
COSTO UNITARIO
MONTOS
PROGRAMA
CHAROLA DE INICIACION
PZQ
19
32.00
608.00
608.00
PZA
18
25.00
450.00
450.00
PZA
635.00
1,270.00
1,270.00
PZA
14
95.00
1,330.00
1,330.00
PZA
15
195.00
2,925.00
2,925.00
ROLLO
7,541.08
22,623.00
22,623.00
PZA
348.00
2,436.00
2,436.00
LOTE
8,100.00
8,100.00
8,100.00
LOTE
54,000.00
54,000.00
54,000.00
ACTIVO FIJO
ACTIVO DIFERIDO
Asistencia Tecnica(elaboracion proyecto
Pza
18,000.00
18,000.00
18,000.00
CAPITAL DE TRABAJO
ADQUISICION DE POLLITOS
AVE
6,500
7.00
45,500.00
45,500.00
ALIMENTO INICIACION
TON
1.68
6,650.00
11,172.00
11,172.00
ALIMENTO FINALIZADOR
TON
3.49
6,525.00
22,772.00
22,772.00
MEDICINAS Y VACUNAS
LOTE
6,814.00
6,814.00
6,814.00
30
80.00
2,400.00
200,400.00
198,000.00
$
$
$
$
93,742.00
86,258.00
180,000.00
-
SUELDOS Y SALARIOS
TOTAL
JORN.
____
SOCIOS
TOTAL
608.00
450.00
1,270.00
1,330.00
2,925.00
22,623.00
2,436.00
8,100.00
54,000.00
18,000.00
45,500.00
11,172.00
22,772.00
6,814.00
2,400.00
2,400.00
2,400.00
200,400.00
FIJA
CAP. TRABAJO
TOTAL:
________________________________________________
MEMORIAS DE CALCULO DE COSTOS Y VENTAS
D E SAR R O LLO D E LA PAR VADA ( S E MANAS )
MES 1
SIT.
CONCEPTO-UNIDADES\SEMANAS
ACTUAL
sem.1
sem.2
sem.3
sem.4
sem.5
COMPOSICION DE LA PARVADA:
(Crianza)
Pollos de 1 semana (No.)
500
500
500
490
490
481
481
476
TOTAL DE AVES
500
490
981
967
1,453
Kgs. PRODUCIDOS
500
500
500
500
500
500
(Engorda)
472
COMPRAS:
1000
MORTALIDAD:
Pollos de 0-1 semanas (No.)
10
10
10
Pollos en engorda
10
14
14
19
(No.)
TOTAL MUERTES
VENTAS:
Pollos (No.)
0.00
0.00
0.00
0.00
0.00
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
1%
1%
1%
1%
1%
1%
Pollos en engorda
(%)
1%
1%
1%
1%
1%
1%
2,000
2000
2000
2000
2000
2000
1.00
25
25
49
48
73
Peso pollo/Carne-venta
Capacidad instalada
(No.)
2.200
2.200
2.200
2.200
2.200
2.200
(Kg/cb)
25.00
25.00
25.00
25.00
25.00
25.00
4.51
4.51
4.51
4.51
4.51
4.51
2.05
2.05
2.05
2.05
2.05
2.05
8.00
8.00
8.00
8.00
8.00
8.00
OBSERVACIONES: 1) LA ENGORDA DE POLLOS SE DESARROLLARA EN PISO, EN UN GALLINERO CON CAPCIDAD PARA 2,000 POLLOS.
2) LA DENSIDAD DE POBLACION OBEDECE A LAS CONDICIONES CLIMATICAS DE LA REGION, PERO SOBRE TODO A LA EXPERIENCIA DEL PRODUCTOR, QUIEN SIEMPRE HA MANEJADO 1
CUADRO 2. HOJA # 1
D E T E R M I NAC I O N D E L C O N S U M O D E ALI M E N T O ( T o n )
CONCEPTO Y UNIDADES
TIPO DE
CONSUMO
ALIMENTO
Kg/semana
sem. 1
sem. 2
sem. 3
sem. 4
CONSUMO DE ALIMENTO:
SUBTOTAL CRIANZA
0.756
0.049
0.113
0.254
0.113
INICIADOR
0.098
0.049
0.000
0.049
0.000
INICIADOR
0.231
0.000
0.113
0.000
0.113
INICIADOR
0.427
0.000
0.000
0.205
0.000
SUBTOTAL ENGORDA
3.752
0.000
0.000
0.000
0.270
FINALIZADOR
0.567
0.000
0.000
0.000
0.270
FINALIZADOR
0.833
0.000
0.000
0.000
0.000
FINALIZADOR
1.057
0.000
0.000
0.000
0.000
FINALIZADOR
1.295
0.000
0.000
0.000
0.000
0.049
0.113
0.254
0.383
30,418.66
325.85
753.33
1,691.63
753.33
TOTAL CONSUMO
4.508
INICIADOR
4,236.05
325.9
0.0
325.9
0.0
INICIADOR
9,793.26
0.0
753.3
0.0
753.3
INICIADOR
(Engorda)
16,389.35
0.0
0.0
1,365.8
0.0
123,907.17
0.0
0.0
0.0
1,762.4
FINALIZADOR
21,148.83
0.0
0.0
0.0
1,762.4
FINALIZADOR
28,207.44
0.0
0.0
0.0
0.0
FINALIZADOR
35,448.48
0.0
0.0
0.0
0.0
FINALIZADOR
39,102.42
0.0
0.0
0.0
0.0
148,587.51
325.9
753.3
1,691.6
2,515.7
325.9
1,079.2
2,770.8
5,286.5
PARAMETRO
INICIADOR
6,650.00
INICIADOR
6,650.00
FINALIZADOR
6,525.00
FINALIZADOR
6,525.00
FINALIZADOR
6,525.00
FINALIZADOR
6,525.00
6,650.00
INICIADOR
($/t)
M
AC
AVE/DIA
SEMANAL
ACUMULADO
EM
BR
AS
ENGORDA
AVE/DIA
SEMANAL
ACUMUALDO
PARAMETRO
AVE/DIA
COSTO TOTAL DE ALIMENTACION
SEMANAL
ACUMULADO
VACUNAS Y MEDICAMENTOS
CONCEPTO
NEWCASTLE
GOMBORO
ELECTROLITOS O HIDRATANTES
VITAMINAS
DESIFECTANTES DIVERSOS
CICATRIZANTES DIVERSOS
ANTIBIOTICOS DIVERSOS
FUNGICIDAS
JERINGAS DESECHABLES
T O T A L
PRESENTACION
200 DOSIS
200 DOSIS
200 GR
FRASCO
20 LTS.
100 ML
FRASCO
4 LTS.
PAQUETE
COSTO/UN.
120.0
125.0
35.0
280.0
200.0
25.0
315.0
165.0
76.0
# DE UNID
10
10
4
4
4
4
4
4
4
# DE AVES
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
COSTO TOTAL
1,200.0
1,250.0
140.0
1,120.0
800.0
100.0
1,260.0
660.0
304.0
6,834.0
COSTO/AVE
0.600
0.625
0.070
0.560
0.400
0.050
0.630
0.330
0.152
3.417
____________
Y VENTAS
MES 2
sem.6
MES 3
sem.7
sem.8
sem.9
sem.10
sem.11
sem.12
sem.13
500
500
500
500
490
490
490
490
481
481
481
481
476
476
476
476
472
472
472
472
467
467
467
467
463
463
463
463
1,434
1,916
1,434
1,916
1,434
1,916
1,434
1,916
1,018
1,018
1,018
1,018
500
500
500
500
500
500
500
500
1000
1000
10
10
10
10
18
23
18
23
18
23
18
23
463
463
463
463
0.00
1.018
0.000
1.018
0.000
1.018
0.000
1.018
25,452
25,452
25,452
25,452
50,903
50,903
25,452
25,452
50,903
50,903
76,355
76,355
101,807
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
1%
1%
1%
1%
1%
1%
1%
1%
1%
1%
1%
1%
1%
1%
1%
1%
2000
2000
2000
2000
2000
2000
2000
2000
72
96
72
96
72
96
72
96
2.200
2.200
2.200
2.200
2.200
2.200
2.200
2.200
25.00
25.00
25.00
25.00
25.00
25.00
25.00
25.00
4.51
4.51
4.51
4.51
4.51
4.51
4.51
4.51
2.05
2.05
2.05
2.05
2.05
2.05
2.05
2.05
8.00
8.00
8.00
8.00
8.00
8.00
8.00
8.00
LIMENTO(Ton)
sem. 5
sem. 6
sem. 7
sem. 8
sem. 9
sem. 10
sem. 11
sem. 12
0.254
0.113
0.254
0.113
0.254
0.113
0.254
0.113
0.049
0.000
0.049
0.000
0.049
0.000
0.049
0.000
0.000
0.113
0.000
0.113
0.000
0.113
0.000
0.113
0.205
0.000
0.205
0.000
0.205
0.000
0.205
0.000
0.393
0.764
0.992
0.764
0.992
0.764
0.992
0.764
0.000
0.270
0.000
0.270
0.000
0.270
0.000
0.270
0.393
0.000
0.393
0.000
0.393
0.000
0.393
0.000
0.000
0.494
0.000
0.494
0.000
0.494
0.000
0.494
0.000
0.000
0.599
0.000
0.599
0.000
0.599
0.000
0.647
0.877
1.247
0.877
1.247
0.877
1.247
0.877
1,691.63
753.33
1,691.63
753.33
1,691.63
753.33
1,691.63
753.33
325.9
0.0
325.9
0.0
325.9
0.0
325.9
0.0
0.0
753.3
0.0
753.3
0.0
753.3
0.0
753.3
1,365.8
0.0
1,365.8
0.0
1,365.8
0.0
1,365.8
0.0
2,564.3
4,985.0
6,474.6
4,985.0
6,474.6
4,985.0
6,474.6
4,985.0
0.0
1,762.4
0.0
1,762.4
0.0
1,762.4
0.0
1,762.4
2,564.3
0.0
2,564.3
0.0
2,564.3
0.0
2,564.3
0.0
0.0
3,222.6
0.0
3,222.6
0.0
3,222.6
0.0
3,222.6
0.0
0.0
3,910.2
0.0
3,910.2
0.0
3,910.2
0.0
4,255.9
5,738.3
8,166.2
5,738.3
8,166.2
5,738.3
8,166.2
5,738.3
9,542.5
15,280.8
23,447.0
29,185.3
37,351.5
43,089.8
51,256.0
56,994.3
SEM.1
SEM.2
SEM.3
SEM.4
SEM.5
SEM.6
SEM.7
SEM.8
0.014
0.033
0.061
0.081
0.119
0.151
0.185
0.201
0.098
0.231
0.427
0.567
0.833
1.057
1.295
1.407
0.098
0.329
0.756
1.323
2.156
3.213
4.508
5.915
0.013
0.033
0.059
0.072
0.103
0.131
0.155
0.181
0.091
0.231
0.413
0.504
0.721
0.917
1.085
1.267
0.091
0.322
0.735
1.239
1.96
2.877
3.962
5.229
SEM.2
SEM.3
SEM.4
SEM.5
SEM.6
SEM.7
SEM.8
0.026
0.053
0.115
0.146
0.201
0.253
0.306
0.366
0.182
0.371
0.805
1.022
1.407
1.771
2.142
2.562
0.182
0.553
1.358
2.38
3.787
5.558
7.7
10.262
MES 4
sem.14
sem.15
MES 5
sem.16
sem.17
sem.18
sem.19
sem.20
sem.21
500
500
500
500
490
490
490
490
481
481
481
481
476
476
476
476
472
472
472
472
467
467
467
467
463
463
463
463
1,434
1,916
1,434
1,916
1,434
1,916
1,434
1,916
1,018
1,018
1,018
1,018
500
500
500
500
500
500
500
500
1000
1000
10
10
10
10
18
23
18
23
18
23
18
23
463
463
463
463
0.000
1.018
0.000
1.018
0.000
1.018
0.000
1.018
25,452
25,452
25,452
25,452
50,903
101,807
127,258
127,258
152,710
152,710
178,162
178,162
203,613
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
1%
1%
1%
1%
1%
1%
1%
1%
1%
1%
1%
1%
1%
1%
1%
1%
2000
2000
2000
2000
2000
2000
2000
2000
72
96
72
96
72
96
72
96
2.200
2.200
2.200
2.200
2.200
2.200
2.200
2.200
25.00
25.00
25.00
25.00
25.00
25.00
25.00
25.00
4.51
4.51
4.51
4.51
4.51
4.51
4.51
4.51
2.05
2.05
2.05
2.05
2.05
2.05
2.05
2.05
8.00
8.00
8.00
8.00
8.00
8.00
8.00
8.00
sem. 13
sem. 14
sem. 15
sem. 16
sem. 17
sem. 18
sem. 19
sem. 20
0.254
0.113
0.254
0.113
0.254
0.113
0.254
0.113
0.049
0.000
0.049
0.000
0.049
0.000
0.049
0.000
0.000
0.113
0.000
0.113
0.000
0.113
0.000
0.113
0.205
0.000
0.205
0.000
0.205
0.000
0.205
0.000
0.992
0.764
0.992
0.764
0.992
0.764
0.992
0.764
0.000
0.270
0.000
0.270
0.000
0.270
0.000
0.270
0.393
0.000
0.393
0.000
0.393
0.000
0.393
0.000
0.000
0.494
0.000
0.494
0.000
0.494
0.000
0.494
0.599
0.000
0.599
0.000
0.599
0.000
0.599
0.000
1.247
0.877
1.247
0.877
1.247
0.877
1.247
0.877
1,691.63
753.33
1,691.63
753.33
1,691.63
753.33
1,691.63
753.33
325.9
0.0
325.9
0.0
325.9
0.0
325.9
0.0
0.0
753.3
0.0
753.3
0.0
753.3
0.0
753.3
1,365.8
0.0
1,365.8
0.0
1,365.8
0.0
1,365.8
0.0
6,474.6
4,985.0
6,474.6
4,985.0
6,474.6
4,985.0
6,474.6
4,985.0
0.0
1,762.4
0.0
1,762.4
0.0
1,762.4
0.0
1,762.4
2,564.3
0.0
2,564.3
0.0
2,564.3
0.0
2,564.3
0.0
0.0
3,222.6
0.0
3,222.6
0.0
3,222.6
0.0
3,222.6
3,910.2
0.0
3,910.2
0.0
3,910.2
0.0
3,910.2
0.0
8,166.2
5,738.3
8,166.2
5,738.3
8,166.2
5,738.3
8,166.2
5,738.3
65,160.5
70,898.8
79,065.0
84,803.3
92,969.5
98,707.8
106,874.0
112,612.3
MES 6
sem.22
sem.23
sem.24
MES 7
sem.25
sem.26
sem.27
sem.28
sem.29
500
500
500
500
490
490
490
490
481
481
481
481
476
476
476
476
472
472
472
472
467
467
467
467
463
463
463
463
1,434
1,916
1,434
1,916
1,434
1,916
1,434
1,916
1,018
1,018
1,018
1,018
500
500
500
500
500
500
500
500
1000
1000
10
10
10
10
18
23
18
23
18
23
18
23
463
463
463
463
0.000
1.018
0.000
1.018
0.000
1.018
0.000
1.018
25,452
25,452
25,452
25,452
50,903
50,903
203,613
229,065
229,065
254,517
254,517
279,968
279,968
305,420
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
1%
1%
1%
1%
1%
1%
1%
1%
1%
1%
1%
1%
1%
1%
1%
1%
2000
2000
2000
2000
2000
2000
2000
2000
72
96
72
96
72
96
72
96
2.200
2.200
2.200
2.200
2.200
2.200
2.200
2.200
25.00
25.00
25.00
25.00
25.00
25.00
25.00
25.00
4.51
4.51
4.51
4.51
4.51
4.51
4.51
4.51
2.05
2.05
2.05
2.05
2.05
2.05
2.05
2.05
8.00
8.00
8.00
8.00
8.00
8.00
8.00
8.00
CUADRO 2. HOJA # 2
sem. 21
sem. 22
sem. 23
sem. 24
sem. 25
sem. 26
sem. 27
sem. 28
0.254
0.113
0.254
0.113
0.254
0.113
0.254
0.113
0.049
0.000
0.049
0.000
0.049
0.000
0.049
0.000
0.000
0.113
0.000
0.113
0.000
0.113
0.000
0.113
0.205
0.000
0.205
0.000
0.205
0.000
0.205
0.000
0.992
0.764
0.992
0.764
0.992
0.764
0.992
0.764
0.000
0.270
0.000
0.270
0.000
0.270
0.000
0.270
0.393
0.000
0.393
0.000
0.393
0.000
0.393
0.000
0.000
0.494
0.000
0.494
0.000
0.494
0.000
0.494
0.599
0.000
0.599
0.000
0.599
0.000
0.599
0.000
1.247
0.877
1.247
0.877
1.247
0.877
1.247
0.877
1,691.63
753.33
1,691.63
753.33
1,691.63
753.33
1,691.63
753.33
325.9
0.0
325.9
0.0
325.9
0.0
325.9
0.0
0.0
753.3
0.0
753.3
0.0
753.3
0.0
753.3
1,365.8
0.0
1,365.8
0.0
1,365.8
0.0
1,365.8
0.0
6,474.6
4,985.0
6,474.6
4,985.0
6,474.6
4,985.0
6,474.6
4,985.0
0.0
1,762.4
0.0
1,762.4
0.0
1,762.4
0.0
1,762.4
2,564.3
0.0
2,564.3
0.0
2,564.3
0.0
2,564.3
0.0
0.0
3,222.6
0.0
3,222.6
0.0
3,222.6
0.0
3,222.6
3,910.2
0.0
3,910.2
0.0
3,910.2
0.0
3,910.2
0.0
8,166.2
5,738.3
8,166.2
5,738.3
8,166.2
5,738.3
8,166.2
5,738.3
120,778.5
126,516.8
134,683.0
140,421.3
148,587.5
154,325.8
162,492.0
168,230.3
MES 7
MES 8
sem.30
sem.31
sem.32
sem.33
MES 9
sem.34
sem.35
sem.36
sem.37
500
500
500
500
490
490
490
490
481
481
481
481
476
476
476
476
472
472
472
472
467
467
467
467
463
463
463
463
1,434
1,916
1,434
1,916
1,434
1,916
1,434
1,916
1,018
1,018
1,018
1,018
500
500
500
500
500
500
500
500
1000
1000
10
10
10
10
18
23
18
23
18
23
18
23
463
463
463
463
0.000
1.018
0.000
1.018
0.000
1.018
0.000
1.018
25,452
25,452
25,452
25,452
76,355
50,903
305,420
330,871
330,871
356,323
356,323
381,775
381,775
407,226
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
1%
1%
1%
1%
1%
1%
1%
1%
1%
1%
1%
1%
1%
1%
1%
1%
2000
2000
2000
2000
2000
2000
2000
2000
72
96
72
96
72
96
72
96
2.200
2.200
2.200
2.200
2.200
2.200
2.200
2.200
25.00
25.00
25.00
25.00
25.00
25.00
25.00
25.00
4.51
4.51
4.51
4.51
4.51
4.51
4.51
4.51
2.05
2.05
2.05
2.05
2.05
2.05
2.05
2.05
8.00
8.00
8.00
8.00
8.00
8.00
8.00
8.00
sem. 29
sem. 30
sem. 31
sem. 32
sem. 33
sem. 34
sem. 35
sem. 36
0.254
0.113
0.254
0.113
0.254
0.113
0.254
0.113
0.049
0.000
0.049
0.000
0.049
0.000
0.049
0.000
0.000
0.113
0.000
0.113
0.000
0.113
0.000
0.113
0.205
0.000
0.205
0.000
0.205
0.000
0.205
0.000
0.992
0.764
0.992
0.764
0.992
0.764
0.992
0.764
0.000
0.270
0.000
0.270
0.000
0.270
0.000
0.270
0.393
0.000
0.393
0.000
0.393
0.000
0.393
0.000
0.000
0.494
0.000
0.494
0.000
0.494
0.000
0.494
0.599
0.000
0.599
0.000
0.599
0.000
0.599
0.000
1.247
0.877
1.247
0.877
1.247
0.877
1.247
0.877
1,691.63
753.33
1,691.63
753.33
1,691.63
753.33
1,691.63
753.33
325.9
0.0
325.9
0.0
325.9
0.0
325.9
0.0
0.0
753.3
0.0
753.3
0.0
753.3
0.0
753.3
1,365.8
0.0
1,365.8
0.0
1,365.8
0.0
1,365.8
0.0
6,474.6
4,985.0
6,474.6
4,985.0
6,474.6
4,985.0
6,474.6
4,985.0
0.0
1,762.4
0.0
1,762.4
0.0
1,762.4
0.0
1,762.4
2,564.3
0.0
2,564.3
0.0
2,564.3
0.0
2,564.3
0.0
0.0
3,222.6
0.0
3,222.6
0.0
3,222.6
0.0
3,222.6
3,910.2
0.0
3,910.2
0.0
3,910.2
0.0
3,910.2
0.0
8,166.2
5,738.3
8,166.2
5,738.3
8,166.2
5,738.3
8,166.2
5,738.3
176,396.5
182,134.8
190,301.0
196,039.3
204,205.5
209,943.8
218,110.0
223,848.3
MES 9
MES 10
sem.38
sem.39
sem.40
sem.41
sem.42
MES 11
sem.43
sem.44
sem.45
500
500
500
500
490
490
490
490
481
481
481
481
476
476
476
476
472
472
472
472
467
467
467
467
463
463
463
463
1,434
1,916
1,434
1,916
1,434
1,916
1,434
1,916
1,018
1,018
1,018
1,018
500
500
500
500
500
500
500
500
1000
1000
10
10
10
10
18
23
18
23
18
23
18
23
463
463
463
463
0.000
1.018
0.000
1.018
0.000
1.018
0.000
1.018
25,452
25,452
25,452
25,452
50,903
50,903
407,226
432,678
432,678
458,130
458,130
483,581
483,581
509,033
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
1%
1%
1%
1%
1%
1%
1%
1%
1%
1%
1%
1%
1%
1%
1%
1%
2000
2000
2000
2000
2000
2000
2000
2000
72
96
72
96
72
96
72
96
2.200
2.200
2.200
2.200
2.200
2.200
2.200
2.200
25.00
25.00
25.00
25.00
25.00
25.00
25.00
25.00
4.51
4.51
4.51
4.51
4.51
4.51
4.51
4.51
2.05
2.05
2.05
2.05
2.05
2.05
2.05
2.05
8.00
8.00
8.00
8.00
8.00
8.00
8.00
8.00
sem. 37
sem. 38
sem. 39
sem. 40
sem. 41
sem. 42
sem. 43
sem. 44
0.254
0.113
0.254
0.113
0.254
0.113
0.254
0.113
0.049
0.000
0.049
0.000
0.049
0.000
0.049
0.000
0.000
0.113
0.000
0.113
0.000
0.113
0.000
0.113
0.205
0.000
0.205
0.000
0.205
0.000
0.205
0.000
0.992
0.764
0.992
0.764
0.992
0.764
0.992
0.764
0.000
0.270
0.000
0.270
0.000
0.270
0.000
0.270
0.393
0.000
0.393
0.000
0.393
0.000
0.393
0.000
0.000
0.494
0.000
0.494
0.000
0.494
0.000
0.494
0.599
0.000
0.599
0.000
0.599
0.000
0.599
0.000
1.247
0.877
1.247
0.877
1.247
0.877
1.247
0.877
1,691.63
753.33
1,691.63
753.33
1,691.63
753.33
1,691.63
753.33
325.9
0.0
325.9
0.0
325.9
0.0
325.9
0.0
0.0
753.3
0.0
753.3
0.0
753.3
0.0
753.3
1,365.8
0.0
1,365.8
0.0
1,365.8
0.0
1,365.8
0.0
6,474.6
4,985.0
6,474.6
4,985.0
6,474.6
4,985.0
6,474.6
4,985.0
0.0
1,762.4
0.0
1,762.4
0.0
1,762.4
0.0
1,762.4
2,564.3
0.0
2,564.3
0.0
2,564.3
0.0
2,564.3
0.0
0.0
3,222.6
0.0
3,222.6
0.0
3,222.6
0.0
3,222.6
3,910.2
0.0
3,910.2
0.0
3,910.2
0.0
3,910.2
0.0
8,166.2
5,738.3
8,166.2
5,738.3
8,166.2
5,738.3
8,166.2
5,738.3
232,014.5
237,752.8
245,919.0
251,657.3
259,823.5
265,561.9
273,728.0
279,466.4
MES 11
sem.46
MES 12
sem.47
sem.48
sem.49
sem.50
sem.51
sem.52
TOTAL
500
500
500
490
490
490
490
481
481
481
476
476
476
476
472
472
472
467
467
467
467
463
463
463
1,434
1,916
1,434
1,916
1,434
1,916
1,434
1,018
1,018
1,018
13,000
10,643
23,416
0
0
500
500
500
13,000
500
500
500
13,000
1000
1000
10
10
10
250
245
115
434
18
23
18
23
18
23
18
1,043
0
463
463
463
10,643
0.000
1.018
0.000
1.018
0.000
1.018
0.000
23.416
25,452
25,452
25,452
585,388
50,903
50,903
509,033
534,485
534,485
559,936
559,936
585,388
585,388
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
1%
1%
1%
1%
1%
1%
1%
1%
1%
1%
1%
1%
1%
1%
2000
2000
2000
2000
2000
2000
2000
72
96
72
96
72
96
72
2.200
2.200
2.200
2.200
2.200
2.200
2.200
25.00
25.00
25.00
25.00
25.00
25.00
25.00
4.51
4.51
4.51
4.51
4.51
4.51
4.51
2.05
2.05
2.05
2.05
2.05
2.05
2.05
8.00
8.00
8.00
8.00
8.00
8.00
8.00
sem. 45
sem. 46
sem. 47
sem. 48
sem. 49
sem. 50
sem. 51
sem. 52
0.254
0.113
0.254
0.113
0.254
0.113
0.254
0.113
0.049
0.000
0.049
0.000
0.049
0.000
0.049
0.000
0.000
0.113
0.000
0.113
0.000
0.113
0.000
0.113
0.205
0.000
0.205
0.000
0.205
0.000
0.205
0.000
0.992
0.764
0.992
0.764
0.992
0.764
0.992
0.764
0.000
0.270
0.000
0.270
0.000
0.270
0.000
0.270
0.393
0.000
0.393
0.000
0.393
0.000
0.393
0.000
0.000
0.494
0.000
0.494
0.000
0.494
0.000
0.494
0.599
0.000
0.599
0.000
0.599
0.000
0.599
0.000
1.247
0.877
1.247
0.877
1.247
0.877
1.247
0.877
1,691.63
753.33
1,691.63
753.33
1,691.63
753.33
1,691.63
753.33
325.9
0.0
325.9
0.0
325.9
0.0
325.9
0.0
0.0
753.3
0.0
753.3
0.0
753.3
0.0
753.3
1,365.8
0.0
1,365.8
0.0
1,365.8
0.0
1,365.8
0.0
6,474.6
4,985.0
6,474.6
4,985.0
6,474.6
4,985.0
6,474.6
4,985.0
0.0
1,762.4
0.0
1,762.4
0.0
1,762.4
0.0
1,762.4
2,564.3
0.0
2,564.3
0.0
2,564.3
0.0
2,564.3
0.0
0.0
3,222.6
0.0
3,222.6
0.0
3,222.6
0.0
3,222.6
3,910.2
0.0
3,910.2
0.0
3,910.2
0.0
3,910.2
0.0
8,166.2
5,738.3
8,166.2
5,738.3
8,166.2
5,738.3
8,166.2
5,738.3
287,632.5
293,370.9
301,537.0
307,275.4
315,441.5
321,179.9
329,346.0
335,084.4
23
23
51.175
9.354
1.274
2.945
5.135
41.821
6.753
9.432
11.853
13.783
0.000
51.175
62,203.1
8,472.1
19,586.5
34,144.5
272,881.3
44,060.1
61,543.5
77,342.1
89,935.6
335,084.4
__________________________________________________
PROYECCION DE COSTOS
COSTOS DEL PROYECTO
COSTOS
CONCEPTO
0
0
0
0
0
SEMANA/MES/CICLO
$
2,400.00
$
166.67
$
166.67
$
250.00
$
500.00
0
0
0
0
$
$
$
$
TOTAL
AO
$
$
$
$
$
1
28,800.00
2,000.00
2,000.00
3,000.00
6,000.00
7,583.33
5,183.59
22,740.11
569.50
$
$
$
$
39,559.86
AO
AO
$
$
$
$
$
2
28,800.00
2,000.00
2,000.00
3,000.00
6,000.00
$
$
$
$
$
3
28,800.00
2,000.00
2,000.00
3,000.00
6,000.00
91,000.00
62,203.10
272,881.26
6,834.00
$
$
$
$
91,000.00
62,203.10
272,881.26
6,834.00
$
$
$
$
91,000.00
62,203.10
272,881.26
6,834.00
474,718.36
474,718.36
474,718.36
___
AO
AO
$
$
$
$
$
4
28,800.00
2,000.00
2,000.00
3,000.00
6,000.00
$
$
$
$
$
5
28,800.00
2,000.00
2,000.00
3,000.00
6,000.00
$
$
$
$
91,000.00
62,203.10
272,881.26
6,834.00
$
$
$
$
91,000.00
62,203.10
272,881.26
6,834.00
474,718.36
474,718.36
________________________________________________
COSTOS TOTALES
COSTOS FIJOS
AO 1
$
$
$
$
$
0
0
0
0
0
28,800.00
2,000.00
2,000.00
3,000.00
6,000.00
$
$
$
$
TOTAL
COSTOS VARIABLES
0
0
0
0
TOTAL
AO 2
41,800.00
$
$
$
$
$
AO 1
41,800.00
$
$
$
$
$
AO 4
28,800.00
2,000.00
2,000.00
3,000.00
6,000.00
$
$
$
$
AO 2
41,800.00
$
$
$
$
$
28,800.00
2,000.00
2,000.00
3,000.00
6,000.00
$
$
$
$
AO 3
41,800.00
AO 4
$
$
$
$
91,000.00
62,203.10
272,881.26
6,834.00
$
$
$
$
91,000.00
62,203.10
272,881.26
6,834.00
$
$
$
$
91,000.00
62,203.10
272,881.26
6,834.00
$
$
$
$
91,000.00
62,203.10
272,881.26
6,834.00
432,918.36
432,918.36
432,918.36
432,918.36
AO 1
COSTOS FIJOS
COSTOS VARIABLES
28,800.00
2,000.00
2,000.00
3,000.00
6,000.00
$
$
$
$
AO 3
$
$
41,800.00
432,918.36
AO 2
$
$
41,800.00
432,918.36
AO 3
$
$
41,800.00
432,918.36
AO 4
$
$
41,800.00
432,918.36
COSTOS TOTALES
474,718.36
474,718.36
474,718.36
474,718.36
AO 5
$
$
$
$
$
28,800.00
2,000.00
2,000.00
3,000.00
6,000.00
$
$
$
$
41,800.00
AO 5
$
$
$
$
91,000.00
62,203.10
272,881.26
6,834.00
432,918.36
AO 5
$
$
41,800.00
432,918.36
474,718.36
__________________________________________________
PROYECCION DE INGRESOS
VOLUMEN
CONCEPTO
POLLO FINALIZADO (CANAL)
POLLINAZA
TOTAL
23,415.52
-
PRECIO
VENTAS
UNITARIO
25.00
SEM/MES/CICLO
$
585,388.04
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
585,388.04
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
AO
AO
AO
1
585,388.04
585,388.04
2
585,388.04
585,388.04
3
585,388.04
585,388.04
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
AO
AO
4
585,388.04
585,388.04
5
585,388.04
585,388.04
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
______________________________________________________
ESTADO DE RESULTADOS
CONCEPTOS
AO 1
( + ) VENTAS
COSTOS FIJOS
COSTOS VARIABLES
( - ) COSTOS TOTALES
( = ) UTILIDAD BRUTA
( - ) DEPRECIACION
( = ) UTILIDAD ANTES DE IMPUESTOS
( - ) IMPUESTOS
( = ) UTILIDAD DEL EJERCICIO
$
$
$
$
$
$
$
$
$
IETU
GRUPO SOCIALES
ISR
EMPRESAS SOCIALES
PTU
585,388.04
41,800.00
432,918.36
474,718.36
110,669.67
9,130.60
101,539.07
44,169.50
57,369.58
%
IVA
AO 2
17.5.%
30%
$
$
$
$
$
$
$
$
$
AO 3
585,388.04
41,800.00
432,918.36
474,718.36
110,669.67
9,130.60
101,539.07
44,169.50
57,369.58
$
$
$
$
$
$
$
$
$
585,388.04
41,800.00
432,918.36
474,718.36
110,669.67
9,130.60
101,539.07
44,169.50
57,369.58
%
17.5%
17.5%
17.5%
0.0%
0.0%
0.0%
16%
16%
16%
10%
10%
10%
43.5%
43.5%
43.5%
COSTOS DE DEPRECIACIONES
ACTIVO FIJO
VALOR ORIGINAL
TASA
CHAROLA DE INICIACION
BEBEDEROS INICIO PLASTIMAX
REGULADOR MANUAL 1910 P- CRIADORA
COMEDERO MANUAL DE 10 KG.
BEBEDEROS AUTOMATICOS WB POLLOS
MALLA AVICOLA DE 3 MT. X 80 MT
$
$
$
$
$
$
10%
10%
10%
10%
10%
10%
608.00
450.00
1,270.00
1,330.00
2,925.00
22,623.00
AOS
$
$
$
$
$
$
4.00
4.00
4.00
4.00
4.00
4.00
$
$
$
0
0
0
0
0
$
$
$
$
$
$
$
$
$
TOTAL
$
$
8,100.00
54,000.00
91,306.00
10%
10%
10%
$
$
$
4.00
4.00
4.00
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
5%
$
$
$
$
$
$
$
$
$
$
$
4.00
4.00
4.00
4.00
4.00
4.00
4.00
4.00
4.00
4.00
4.00
_________
AO 4
$
$
$
$
$
$
$
$
$
AO 5
585,388.04
41,800.00
432,918.36
474,718.36
110,669.67
9,130.60
101,539.07
44,169.50
57,369.58
%
$
$
$
$
$
$
$
$
$
585,388.04
41,800.00
432,918.36
474,718.36
110,669.67
9,130.60
101,539.07
44,169.50
57,369.58
%
17.5%
17.5%
0.0%
0.0%
16%
16%
10%
10%
43.5%
43.5%
Fuente: LEY DEL IMPUESTO SOBRE LA RENTA. ltima reforma publicada DOF 27-04-2011
$
$
$
$
$
$
DEP ANUAL
60.80
45.00
127.00
133.00
292.50
2,262.30
VALOR RESCATE
$
364.80
$
270.00
$
762.00
$
798.00
$
1,755.00
$
13,573.80
Artculo 40. Los por cientos mximos autorizados, tratndose de activos fijos por tipo de bien son los siguientes:
I. Tratndose de construcciones:
$
$
810.00
5,400.00
$
$
4,860.00
32,400.00
$
$
$
$
$
$
$
$
$
$
$
$
$
9,130.60
$
$
$
$
$
$
$
$
$
$
$
$
$
54,783.60
VII. 30% para computadoras personales de escritorio y porttiles; servidores; impresoras, lectores pticos, graficadores, lectores de cdigo de barras, digitalizadores, unidade
Artculo 41. Para la maquinaria y equipo distintos de los sealados en el artculo anterior, se aplicarn, de acuerdo a la actividad en que sean utilizados, los por cientos siguientes:
AOS
CONSTRUCCION
20
TERRENOS
VEHICULOS
25
OFICINA
10
10
SERVICIO
10
10
COMPUTO
33
LA LEY DICE A 3 AOS PERO SE CONSIDERA QUE TIENEN UNA VIDA DE 5 AOS POR EL MANTENIMI
ABEJAS
OVINOS-BOVINOS
20
LA LEY DICE UN 100% EN EL PRIMER AO PERO SE CONSIDERA QUE NO SE DEPRECIA , MAS BIEN
RESTANTANT
20
EQUIPO APICOLA
20
LA LEY DICE A 4 AOS PERO SE CONSIDERA QUE TIENEN UNA VIDA DE DE MAS DE 5 AOS POR EL
ctores de cdigo de barras, digitalizadores, unidades de lmacenamiento externo y concentradores de redes de cmputo.
CONSIDERA QUE NO SE DEPRECIA , MAS BIEN SE DESECHA A 5 AOS O UNA DEPRECIACION IGUAL
___________________________________________
FLUJO DE EFECTIVO
CONCEPTOS / AO
( + ) VENTAS
( + ) VALOR DE RESCATE
( = ) INGRESOS TOTALES
COSTOS FIJOS
COSTOS VARIABLES
( = ) COSTOS TOTALES
COMPRA ACTIVO FIJO
COMPRA ACTIVO DIFERIDO
COMPRA CAPITAL DE TRABAJO
( = ) SALDO FINAL
AO 0
AO 1
AO 2
AO 3
585,388.04
585,388.04
585,388.04
$
$
$
$
$
$
$
$
585,388.04
41,800.00
432,918.36
474,718.36
$
$
$
$
585,388.04
41,800.00
432,918.36
474,718.36
$
$
$
$
585,388.04
41,800.00
432,918.36
474,718.36
110,669.67
110,669.67
$
$
93,742.00
18,000.00
$
$
$
-$
88,658.00
200,400.00
$
$
110,669.67
AO 4
$
585,388.04
AO 5
$
585,388.04
54,783.60
$
$
$
$
585,388.04
41,800.00
432,918.36
474,718.36
$
$
$
$
640,171.64
41,800.00
432,918.36
474,718.36
110,669.67
165,453.27
______________________________________________________________
PUNTO DE EQUILIBRIO
CONCEPTOS / AO
VENTAS
COSTOS FIJOS
COSTOS VARIABLES
COSTOS TOTALES
PUNTO DE EQUILIBRIO $
PUNTO DE EQUILIBRIO %
AO 1
$
$
$
$
585,388.04
41,800.00
432,918.36
474,718.36
160,486
27%
AO 2
$
$
$
$
585,388.04
41,800.00
432,918.36
474,718.36
160,486
27%
AO 3
$
$
$
$
585,388.04
41,800.00
432,918.36
474,718.36
160,486
27%
AO 4
$
$
$
$
585,388.04
41,800.00
432,918.36
474,718.36
160,486
27%
INTERPRETACION
El punto de equilibrio es el nivel de produccin en el que los beneficios (ingresos por venta) son exactamente igual a
la suma de los costos fijos y variables, por lo tanto no se registran utilidades.
___________________________________________________________________________________________________________________
El anlisis del punto de equilibrio tambin denominado anlisis del costo-volumen-utilidad es una tcnica para
estudiar las relaciones entre los costos fijos, los variables y los beneficios (ingresos) para diferentes niveles de
produccin y ventas
Representa el volumen mnimo a producir para que la empresa no gane ni pierda
Las ventajas y desventajas del uso de esta tcnica son las siguientes:
________
AO 5
$
$
$
$
nte igual a
585,388.04
41,800.00
432,918.36
474,718.36
160,486
27%
__________________________________________________
ANALISIS DE RENTABILIDAD (VAN, TIR, B/C)
TASA DE ACTUALIZACION
AO
AO 0
AO 1
AO 2
AO 3
AO 4
AO 5
TOTAL
10%
INGRESOS
COSTOS
FLUJO DE
EFECTIVO
TASA
(1+t)-n
$
$
585,388.04
$
$
- -$
474,718.36 $
200,400.00
110,669.67
1.0000
0.9091
$
$
$
$
585,388.04
585,388.04
585,388.04
585,388.04
$
$
$
$
474,718.36
474,718.36
474,718.36
474,718.36
$
$
$
$
110,669.67
110,669.67
110,669.67
165,453.27
0.8264
0.7513
0.6830
0.6209
$ 2,373,591.82
407,731.97
$ 2,926,940.19
VAN
TIR
B/C
INGRESOS
ACTUALIZADOS
532,170.94
483,791.77
439,810.70
399,827.91
363,479.91
2,219,081.23
230,129
50%
1.23
CRITERIO DE DECISIN :
RBC > 1 EL PROYECTO SE ACEPTA
RBC < 1 EL PROYECTO SE RECHAZA
RBC = 1 ES INDIFERENTE REALIZAR O NO EL PROYECTO.
Participante
Monto
Proporcin
Tasa
Ponderada
Crdito avo
$0.00
0%
0.0%
0.0%
Crdito refac.
$0.00
0%
0.0%
0.0%
1%
10.0%
0.1%
PROMUSAG/FAAPA
Solicitante:
$198,000.00
99%
10.0%
9.9%
TOTAL:
$200,400.00
100%
$2,400.00
50%
considerado ste como el rendimiento minimo aceptable (TREMA) por los inversionistas
10.0%
10.0%
EGRESOS
ACTUALIZADOS
431,562.15
392,329.23
356,662.93
324,239.03
294,762.76
1,799,556.10
_____________________________________________________
ESQUEMA DE CAPITALIZACION Y AHORRO
De acuerdo a reglas de Operacin 10% como minimo y de hasta el 50% de lo solicitado
PORCENTAJE
15%
AO
PAGOS
1
2
3
4
5
MONTO DE AHORRO
-
DIAS
TIPO DE
NO. DE
LABORADOS X
HORAS
PERSONAS
PERSONA AL
LABORADAS
OCUPADAS
AO
AL DIA
280
30
JORNALES
280
280
280
EMPLEADORES PERMANENTES
280
EMPLEADORES EVENTUALES
280
280
OCUPACION
TOTAL
280
10