Documentos de Académico
Documentos de Profesional
Documentos de Cultura
A
B
B.I.
PRESUPUESTO DE INVERSION
CALCULOS TECNICOS
MEMORIAS DE CALCULO
DESARROLLO DE PRODUCCION
B. II.
C
C.I.
C.II.
C.III.
C.IV
D
D.I.
D.II.
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)
INDICE
PRESUPUESTO DE INVERSION
CONCEPTOS
COSTO
UNIDAD CANTIDAD UNITARIO
MONTOS
PROGRAMA
$ 213,597.00
$ 3,600.00
$ 6,000.00
$ 1,400.00
$ 7,500.00
$
140.00
$
130.00
$
35.00
$
85.00
$
75.00
$
540.00
$ 1,850.00
$ 1,800.00
$
480.00
$ 1,600.00
$ 2,033.00
$
412.00
$
370.00
$ 213,597.00
$ 3,600.00
$ 6,000.00
$ 1,400.00
$ 7,500.00
$
140.00
$
$
$
$
$
$ 1,850.00
$ 1,800.00
$
480.00
$ 1,600.00
$ 2,033.00
$
$
-
SOCIOS
TOTAL
ACTIVO FIJO
Invernadero de 540 m2 (con sist. de riego)
Tezontle Rojo Sustrato
Polinizadores
Plastico Negro para Piso.
Mochila Aspersor
Palas
Pinzas Electricistas
Tijeras
Mascarrilla
Guantes de Latex
Botas de Hule
Potenciometro
Bascula Romana
Carretilla
Termometros
Motobomba
Azadon del N2
Cava Hoyos.
Presup.
Presup.
Presup.
Presup.
Presup.
Presup.
Presup.
Presup.
Presup.
Presup.
Presup.
Presup.
Presup.
Presup.
Presup.
Presup.
Presup.
Presup.
1.00
1.00
3.00
1.00
1.00
2.00
2.00
1.00
1.00
5.00
3.00
1.00
1.00
1.00
1.00
1.00
4.00
2.00
213,597.00
3,600.00
2,000.00
1,400.00
7,500.00
70.00
65.00
35.00
85.00
15.00
180.00
1,850.00
1,800.00
480.00
1,600.00
2,033.00
103.00
185.00
$
$
$
$
$
130.00
35.00
85.00
75.00
540.00
$
$
412.00
370.00
$ 213,597.00
$ 3,600.00
$ 6,000.00
$ 1,400.00
$ 7,500.00
$
140.00
$
130.00
$
35.00
$
85.00
$
75.00
$
540.00
$ 1,850.00
$ 1,800.00
$
480.00
$ 1,600.00
$ 2,033.00
$
412.00
$
370.00
$ 24,000.00
ACTIVO DIFERIDO
ASISTENCIA TECNICA
Presup.
24,000.00 $ 24,000.00
$ 24,000.00 $
CAPITAL DE TRABAJO
Capital de trabajao
TOTAL
Presup.
$ 38,331.67 $ 38,331.67
$38,331.67 $ 38,331.67 $
$ 303,978.67 $ 264,000.00 $39,978.67 $ 303,978.67
INDICE
Area de modulo
No. De plantas por m2
No total de plantas por modulo
Rendimiento esperado
500 m2
3 plantas
1500 plantas
12 kg/planta
U/M
VOLUMEN*
COSTO UNITARIO
COSTO TOTAL
AGROQUIMICOS
Derosal
Previcur
Confidor
hidrocrop 77
Kumulus-DF
Ridomil Gold Bravo
Manzate
Lannate o Nudrin
Karate
Bacillus thuringensis
Trichogramma
250 ml
250 ml
L
kg
bulto 5 kg
kg
kg
100 grs
250 ml
500 grs
tarjetas
1.00
1.00
1.00
2.00
1.00
1.00
1.00
1.00
2.00
1.00
10.00
160.00
240.00
2,000.00
110.00
260.00
560.00
95.00
95.00
130.00
190.00
15.00
Subtotal
Charolas 200 cav
unidad
150.00
30.00
160.00
240.00
2,000.00
220.00
260.00
560.00
95.00
95.00
260.00
190.00
150.00
4,230.00
4,500.00
bulto 50 kg
bulto 25 kg
bulto 50 kg
Garrafa 50 L
Garrafa 50 L
bulto 25 kg
230.00
5.00
2.00
1.00
1.00
4.00
1.00
280.00
150.00
1,500.00
500.00
570.00
230.00
1,400.00
300.00
1,500.00
500.00
2,280.00
FERTILIZANTES
DAP
Nitrato de Calcio
Sulfato de amonio
Acido fosforico 85 %
Acido Sulfurico 98 %
Sulfato de potasio
Subtotal
6,210.00
6 grs
labor
labor
1.00
1.00
1.00
1,800.00
700.00
700.00
1,800.00
700.00
700.00
3,200.00
120.00
120.00
120.00
140.00
18,000.00
120.00
120.00
2,800.00
21,040.00
MANO DE OBRA
Regador, labores en el invernadero
jornal
(tutoreo, deschuponeo, deshoje, aplicaciones 150.00
de agroquimicos)
transplante
jornal
1.00
Desyerbe
jornal
1.00
Cosecha/empaque
jornal
20.00
Subtotal
TOTAL
39,180.00
1500 plantas/500 m2
PARAMETROS DE PRODUCCIN
NOMBRE DEL PROYECTO: JITOMATE EN INVERNADERO
CONCEPTOS
Actual
500
500
500
CICLOS DE PRODUCCION
4
5
6
10
500
500
500
500
Capacidad Instalada ( m2 )
Superficie Total Modular
Modulos
Superficie
Inventarios de Produccin
Invernaderos (un) 1 Modulo
Sistema de riego (un)
Sistema de calefaccin (un)
Superficie con Jitomate (m2)
Indicadores Productivos
Area libre para cultivo
No de plantas por metro cuadrado
No de plantas por superficie total
1
1
1
500
1
1
1
500
1
1
1
500
1
1
1
500
1
1
1
500
1
1
1
500
1
1
1
500
1
1
1
500
1
1
1
500
1
1
1
500
500
3
1500
500
3
1500
500
3
1500
500
3
1500
500
3
1500
500
3
1500
500
3
1500
500
3
1500
500
3
1500
500
3
1500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
12
50%
35%
15%
3%
2
12
55%
30%
15%
3.0%
2
12
60%
25%
15%
3.0%
2
12
65%
20%
15%
3%
2
12
65%
20%
15%
3%
2
12
65%
20%
15%
3%
2
12
65%
20%
15%
3%
2
12
65%
20%
15%
3%
2
12
65%
20%
15%
3%
2
12
65%
20%
15%
3%
2
1
500.00
1
500.00
500
1
500.00
500
1
500.00
500
1
500.00
1
500.00
1
500.00
1
500.00
1
500.00
1
500.00
Produccin (kgs)
Total
18,000
18,000
18,000
18,000
18,000
18,000
18,000
18,000
18,000
18,000
Mermas
540
540
540
540
540
540
540
540
540
540
Produccin real
Produccin por calidad (kgs)
Produccin de 1a. calidad
Produccin de 2da. calidad
Produccin de 3ra. calidad
Total
17,460
17,460
17,460
17,460
17,460
17,460
17,460
17,460
17,460
17,460
8,730
6,111
2,619
17,460
9,603
5,238
2,619
17,460
10,476
4,365
2,619
17,460
11,349
3,492
2,619
17,460
11,349
3,492
2,619
17,460
11,349
3,492
2,619
17,460
11,349
3,492
2,619
17,460
11,349
3,492
2,619
17,460
11,349
3,492
2,619
17,460
11,349
3,492
2,619
17,460
18,333
11,349
5,238
34,920
21,825
7,857
5,238
34,920
22,698
6,984
5,238
34,920
CONCEPTOS
Produccin ( kgs )
Produccin de 1a. calidad
Produccin de 2da. calidad
Produccin de 3ra. calidad
Produccin Total (kgs.)
Actual
AOS DE PRODUCCION
4
5
22,698
6,984
5,238
34,920
22,698
6,984
5,238
34,920
INDICE
VENT AS Y COST OS DE OPERACION
( Pesos )
C I
$ / kg
Kilogramos
Produccin de 1a. calidad
Produccin de 2da. calidad
Produccin de 3ra. calidad
C
2
8,730
6,111
2,619
17,460
Total
S
3
9,603
5,238
2,619
17,460
34,920
VOLUMEN POR AO
10,476
4,365
2,619
17,460
11,349
3,492
2,619
17,460
34,920
11,349
3,492
2,619
17,460
11,349
3,492
2,619
17,460
34,920
11,349
3,492
2,619
17,460
11,349
3,492
2,619
17,460
34,920
10
11,349
3,492
2,619
17,460
11,349
3,492
2,619
17,460
34,920
PROGRAMA DE VENTAS
1
PRECIO DE VENTA
Jitomate de primera
Jitomate de segunda
Jitomate de tercera
$ / kg
$ / kg
$ / kg
$
$
$
7.00
5.50
3.00
61,110
33,611
7,857
102,577.50
INGRESOS POR AO
$
$
$
7.00
5.50
3.00
$
$
$
67,221
28,809
7,857
103,887.00
C I C L O S
5
7.35
5.78
3.15
76,999
25,208
8,250
110,456.33
$
$
$
7.35
5.78
3.15
83,415
20,166
8,250
111,831.30
206,465
$
$
$
7.72
6.06
3.31
87,586
21,175
8,662
117,422.87
222,288
$
$
$
7.72
6.06
3.31
87,586
21,175
8,662
117,422.87
$
$
$
8.10
6.37
3.47
91,965
22,233
9,095
123,294.01
234,846
$
$
$
8.10
6.37
3.47
91,965
22,233
9,095
123,294.01
$
$
$
10
8.51
6.69
3.65
96,563
23,345
9,550
129,458.71
246,588
$
$
$
8.51
6.69
3.65
96,563
23,345
9,550
129,458.71
258,917
PRESUPUESTO DE C O S T O S
C
$ / kg
FIJOS:
Administracion y ventas
Mant.construcciones
Mant. Equipo
Pago de luz
Pago de agua
SUBTOTAL
VARIABLES :
Control de plagas y enfermedades
Charolas de 200 cav para almacigo
Fertilizantes
Preparacion de suelo y siembra
Mano de obra (tutoreo, deschuponeo
SUBTOTAL
TOTAL COSTOS
EGRESOS POR AO
I C
O
3
S
4
10
0
0
0
3,500.00
2,500.00
2,500.00
480.00
210.00
9,190.00
3,500.00
2,500.00
2,500.00
480.00
210.00
9,190.00
3,675.00
2,625.00
2,625.00
504.00
220.50
9,649.50
3,675.00
2,625.00
2,625.00
504.00
220.50
9,649.50
3,858.75
2,756.25
2,756.25
529.20
231.53
10,131.98
3,858.75
2,756.25
2,756.25
529.20
231.53
10,131.98
4,051.69
2,894.06
2,894.06
555.66
243.10
10,638.57
4,051.69
2,894.06
2,894.06
555.66
243.10
10,638.57
4,254.27
3,038.77
3,038.77
583.44
255.26
11,170.50
4,254.27
3,038.77
3,038.77
583.44
255.26
11,170.50
4,230
4,500
6,210
3,200
21,040
39,180
4,230
4,500
6,210
3,200
21,040
39,180
4,442
4,725
6,521
3,360
22,092
41,139
4,442
4,725
6,521
3,360
22,092
41,139
4,664
4,961
6,847
3,528
23,197
43,196
4,664
4,961
6,847
3,528
23,197
43,196
4,897
5,209
7,189
3,704
24,356
45,356
4,897
5,209
7,189
3,704
24,356
45,356
5,142
5,470
7,548
3,890
25,574
47,624
5,142
5,470
7,548
3,890
25,574
47,624
48,370
48,370
50,789
50,789
53,328
53,328
55,994
55,994
58,794
58,794
96,740
109,725
101,577
120,711
128,190
106,656
134,599
141,329
111,989
117,588
INDICE
Calculo de capital de trabajo
Meses
Concepto
Mes 1
Mes 2
Mes 3
Mes 4
Mes 5
Mes 6
Mes 7
Ingresos
102,577.50
Venta de jitomate
102,577.50
Mes 8
-
Mes 9
-
Egresos
11,738.33
6,648.33
6,648.33
6,648.33
6,648.33
4,038.33
11,738.33
6,648.33
6,648.33
Costos variables
11,206.67
6,116.67
6,116.67
6,116.67
6,116.67
3,506.67
11,206.67
6,116.67
6,116.67
1,057.50
1,057.50
1,057.50
1,057.50
1,057.50
1,057.50
1,552.50
1,552.50
4,500.00
1,552.50
1,552.50
1,552.50
1,552.50
3,200.00
3,200.00
3,506.67
3,506.67
3,506.67
3,506.67
3,506.67
3,506.67
3,506.67
3,506.67
Costos fijos
531.67
531.67
531.67
531.67
531.67
531.67
531.67
531.67
531.67
Pago de luz
80.00
80.00
80.00
80.00
80.00
80.00
80.00
80.00
80.00
Pago de agua
35.00
35.00
35.00
35.00
35.00
35.00
35.00
35.00
35.00
Mant.construcciones
208.33
208.33
208.33
208.33
208.33
208.33
208.33
208.33
208.33
Mant. Equipo
208.33
208.33
208.33
208.33
208.33
208.33
208.33
208.33
208.33
98,539.17 -
11,738.33 -
60,207.50
48,469.17
Flujo de efectivo
11,738.33 -
6,648.33 -
6,648.33 -
6,648.33 -
6,648.33
11,738.33 -
18,386.67 -
25,035.00 -
31,683.33 -
38,331.67
6,648.33 41,820.83
6,648.33
35,172.50
Mes 10
Mes 11
-
Mes 12
-
total
103,887.00
206,464.50
103,887.00
206,464.50
6,648.33
6,648.33
4,038.33
84,740.00
6,116.67
6,116.67
3,506.67
78,360.00
1,057.50
1,057.50
8,460.00
1,552.50
1,552.50
12,420.00
3,506.67
3,506.67
3,506.67
42,080.00
531.67
531.67
531.67
6,380.00
80.00
80.00
80.00
960.00
35.00
35.00
35.00
420.00
208.33
208.33
208.33
2,500.00
208.33
208.33
208.33
2,500.00
9,000.00
6,400.00
6,648.33 28,524.17
6,648.33
99,848.67
21,875.83
121,724.50
121,724.50
INDICE
PROYECCION DE COSTOS
COSTOS DEL PROYECTO
CONCEPTO
COSTOS
AO
AO
/MES
2
7,350.00
5,250.00
5,250.00
1,008.00
441.00
8,883.00
9,450.00
13,041.00
6,720.00
44,184.00
AO
AO
4
8,103.38
5,788.13
5,788.13
1,111.32
486.20
9,793.51
10,418.63
14,377.70
7,408.80
48,712.86
5
8,508.54
6,077.53
6,077.53
1,166.89
510.51
10,283.18
10,939.56
15,096.59
7,779.24
51,148.50
Administracion y ventas
Mant.construcciones
Mant. Equipo
Pago de luz
Pago de agua
Control de plagas y enfermedades
Charolas de 200 cav para almacigo
Fertilizantes
Preparacion de suelo y siembra
Mano de obra (tutoreo, deschuponeo
$
$
$
$
$
$
$
$
$
$
TOTAL
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
3
7,717.50
5,512.50
5,512.50
1,058.40
463.05
9,327.15
9,922.50
13,693.05
7,056.00
46,393.20
AO
1
7,000.00
5,000.00
5,000.00
960.00
420.00
8,460.00
9,000.00
12,420.00
6,400.00
42,080.00
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
INDICE
COSTOS TOTALES
COSTOS FIJOS
Administracion y ventas
Mant.construcciones
Mant. Equipo
Pago de luz
Pago de agua
TOTAL
AO 1
TOTAL
AO 4
AO 5
$
$
$
$
$
7,350.00
5,250.00
5,250.00
1,008.00
441.00
$
$
$
$
$
7,717.50
5,512.50
5,512.50
1,058.40
463.05
$
$
$
$
$
8,103.38
5,788.13
5,788.13
1,111.32
486.20
$
$
$
$
$
8,508.54
6,077.53
6,077.53
1,166.89
510.51
18,380.00
19,299.00
20,263.95
21,277.15
22,341.00
AO 1
AO 2
$
$
$
$
8,460.00
9,000.00
12,420.00
6,400.00
42,080.00 $
78,360.00
$
$
$
$
AO 1
COSTOS FIJOS
COSTOS VARIABLES
COSTOS TOTALES
AO 3
7,000.00
5,000.00
5,000.00
960.00
420.00
COSTOS VARIABLES
Control de plagas y enfermedades
Charolas de 200 cav para almacigo
Fertilizantes
Preparacion de suelo y siembra
Mano de obra (tutoreo, deschuponeo
AO 2
$
$
$
$
$
$
$
$
18,380.00 $
78,360.00 $
96,740.00 $
8,883.00
9,450.00
13,041.00
6,720.00
AO 3
$
$
$
$
44,184.00 $
82,278.00
9,327.15
9,922.50
13,693.05
7,056.00
AO 4
$
$
$
$
46,393.20 $
86,391.90
9,793.51
10,418.63
14,377.70
7,408.80
AO 5
$
$
$
$
10,283.18
10,939.56
15,096.59
7,779.24
48,712.86 $
51,148.50
90,711.50
95,247.07
AO 2
AO 3
AO 4
AO 5
19,299.00 $
82,278.00 $
101,577.00 $
20,263.95 $
86,391.90 $
106,655.85 $
21,277.15 $
90,711.50 $
111,988.64 $
22,341.00
95,247.07
117,588.07
INDICE
Ao 1
Ao 2
Ao 3
Ao 4
Ao 5
128,331
62,420
15,714
160,414
45,374
16,500
175,172
42,349
17,325
183,930
44,467
18,191
193,127
46,690
19,100
Ingresos Totales
206,465
222,288
234,846
246,588
258,917
INDICE
CONCEPTOS
( + ) VENTAS
COSTOS FIJOS
COSTOS VARIABLES
( - ) COSTOS TOTALES
( = ) UTILIDAD BRUTA
( - ) DEPRECIACION
( = ) UTILIDAD ANTES DE IMPUESTOS
( - ) IMPUESTOS
( = ) UTILIDAD DEL EJERCICIO
AO 1
$
$
$
$
$
$
$
$
$
206,464.50
18,380.00
78,360.00
96,740.00
109,724.50
33,588.86
76,135.64
7,613.56
68,522.08
AO 2
$
$
$
$
$
$
$
$
$
222,287.63
19,299.00
82,278.00
101,577.00
120,710.63
35,268.30
85,442.33
8,544.23
76,898.09
AO 3
AO 4
$ 234,845.73 $
$ 20,263.95 $
$ 86,391.90 $
$ 106,655.85 $
$ 128,189.88 $
$ 37,031.72 $
$ 91,158.17 $
$
9,115.82 $
$ 82,042.35 $
246,588.02
21,277.15
90,711.50
111,988.64
134,599.37
38,883.30
95,716.07
9,571.61
86,144.47
AO 5
$
$
$
$
$
$
$
$
$
258,917.42
22,341.00
95,247.07
117,588.07
141,329.34
40,827.47
100,501.88
10,050.19
90,451.69
COSTOS DE DEPRECIACIONES
ACTIVO FIJO
VALOR ORIGINAL
TASA
213,597.00
10%
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
1,400.00
7,500.00
140.00
130.00
35.00
85.00
75.00
540.00
1,850.00
1,800.00
480.00
1,600.00
2,033.00
412.00
370.00
15%
10%
10%
15%
15%
15%
10%
10%
10%
5%
5%
10%
10%
10%
10%
TOTAL
232,047.00
AOS
7.00
6.00
6.00
6.00
6.00
6.00
6.00
6.00
6.00
6.00
6.00
6.00
6.00
6.00
6.00
6.00
DEP ANUAL
$
30,513.86
$
233.33
$
1,250.00
$
23.33
$
21.67
$
5.83
$
14.17
$
12.50
$
90.00
$
308.33
$
300.00
$
80.00
$
266.67
$
338.83
$
68.67
$
61.67
$
VALOR RESCATE
$
61,027.71
$
233.33
$
1,250.00
$
23.33
$
21.67
$
5.83
$
14.17
$
12.50
$
90.00
$
308.33
$
300.00
$
80.00
$
266.67
$
338.83
$
68.67
$
61.67
33,588.86 $
64,102.71
OR RESCATE
INDICE
AO 0
$
$
$
$
$
$
$
$
$
-$
241,647.00
24,000.00
38,331.67
303,978.67
AO 1
AO 2
AO 3
AO 4
AO 5
INDICE
PUNTO DE EQUILIBRIO
CONCEPTOS / AO
VENTAS
COSTOS FIJOS
COSTOS VARIABLES
COSTOS TOTALES
PUNTO DE EQUILIBRIO $
PUNTO DE EQUILIBRIO %
AO 1
$
$
$
$
$
206,464.50
18,380.00
78,360.00
96,740.00
AO 2
$ 222,287.63 $
$ 19,299.00 $
$ 82,278.00 $
$ 101,577.00 $
29,622.83 $
14%
30,640.24 $
14%
AO 3
234,845.73
20,263.95
86,391.90
106,655.85
AO 4
$
$
$
$
32,056.45 $
14%
246,588.02
21,277.15
90,711.50
111,988.64
AO 5
$
$
$
$
258,917.42
22,341.00
95,247.07
117,588.07
33,659.27 $
35,342.23
14%
14%
INTERPRETACION
SIGNIFCA EL PORCENTAJE DE VENTAS QUE SE TIENE QUE REALIZAR POR AO PARA NO TENER PERDIDAS, ES DECIR
ES EL VALOR MINIMO EN VENTAS QUE SE TIENE QUE REALIZAR PARA NO PERDER, ENCIMA DE ESOS VALOR
SIGNIFICARIA BUENAS GANANCIAS.
INDICE
AO
AO 0
AO 1
AO 2
AO 3
AO 4
AO 5
TOTAL
10%
INGRESOS
COSTOS
$
$
$
$
206,464.50
222,287.63
234,845.73
$
$
246,588.02 $
323,020.13 $
$ 1,233,206.00
$
$
$
$
303,978.67
96,740.00
101,577.00
106,655.85
FLUJO DE
EFECTIVO
TASA
(1+t)-n
-$
$
$
$
303,978.67
109,724.50
120,710.63
128,189.88
1.00000
111,988.64 $
117,588.07 $
134,599.37
205,432.06
0.68301
838,528.23
$
VAN
TIR
B/C
0.90909
0.82645
0.75131
0.62092
394,677.77
INGRESOS
ACTUALIZADOS
$
$
$
$
187,695.00
183,708.78
176,443.07
$
$
168,422.93
200,570.09
916,839.87
EGRESOS
ACTUALIZADOS
$
303,978.67
$
87,945.45
$
83,947.93
$
80,132.12
$
76,489.75
$
73,012.94
$
705,506.87
$ 211,333.01
31.96%
1.30
CRITERIO DE DECISIN
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