Documentos de Académico
Documentos de Profesional
Documentos de Cultura
VACAS LECHERAS
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
DESARROLLO DE HATO
MEMORIA ALIMENTACION
MEMORIA MANEJO ZOOTECNISTA
MEMORIA CAPITAL DE TRABAJO
MEMORIA COSTOS
PROYECCION DE COSTOS
ANALISIS DE RENTABILIDAD
PUNTO DE EQUILIBRIO
ANALISIS DE RENTABILIDAD (VAN, TIR, B/C)
ESQUEMA DE CAPITALIZACION Y AHORRO
TORIAL Y URBANO
AS LECHERAS
A 5 AOS.
Ganado de Produccion d
PRESUPUESTO
COSTO DE INVERS
CONCEPTOS
UNIDAD
CANTIDAD
UNITARIO
m2
250
68.80
metro lineal
100
40.00
equipo
27,000.00
cabeza
22,000.00
cabeza
15,000.00
ha.
10
11,574.07
presupuesto
18,000.00
Costitucion de grupo
presupuesto
6,000.00
Seguro ganadero
presupuesto
14,000.00
lote
ACTIVO FIJO
Construccion de Corral y Bodega
Instalaciones de energia electrica y agua
Maquinaria de ordeo mecanica
Vacas raza Holstein
Vacas actual
Terrenos
Subtotal
ACTIVO DIFERIDO
Subtotal
CAPITAL DE TRABAJO
Capital de trabajo mensual
37,493.20
TOTAL
FUETE
PROGRAMA
SOCIAS
TOTAL
CANTIDAD PORCENTAJE
###
41.65%
$277,433.90
58.35%
###
100.00%
ESTRUCTURA FINANCIERA
FUENTE
SOCIAS
PROGRAMA
TOTALES
PORCENTAJE (%)
CLASIFICACION DE INVERSION
CAP. TRABAJO
$
37,493.20
$
$
37,493.20
8%
TIPO DE FINANCIAMIENTO
INV. FIJA
INV. DIFERIDA
CAP. TRABAJO
TOTALES
CANTIDAD
###
###
###
###
oduccion de leche
TO DE INVERSION
MONTOS
$
$
$
$
PROGRAMA
17,200.00
SOCIOS
$
4,000.00 $
4,000.00
27,000.00
176,000.00 $
17,200.00
27,000.00
176,000.00
TOTAL
$
17,200.00
4,000.00
27,000.00
176,000.00
60,000.00
60,000.00
60,000.00
115,740.70
115,740.70
115,740.70
399,940.70 $
180,000.00 $
219,940.70
399,940.70
18,000.00 $
18,000.00
18,000.00
6,000.00
6,000.00
6,000.00
14,000.00
14,000.00
14,000.00
38,000.00 $
18,000.00 $
20,000.00
38,000.00
37,493.20
37,493.20
37,493.20
198,000.00 $
277,433.90
475,433.90
$
$
$
475,433.90 $
TOTALES
277,433.90
198,000.00
475,433.90
100%
PORCENTAJE %
58.35%
41.65%
100.00%
%
A
Factor
1.00
0.90
0.70
0.30
0.30
1.40
Sit. Actual
4
0
0
0
0
4
4
12
0
0
5
5
0.00
22
15
11
0
5
4
4
0.00
24
17
9
5
4
3
3
0.00
24
18
12
4
3
4
4
0.00
28
20
8
0
0
0
0.00
0
0.00
0
0.00
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
0
5
0
74,664.00
2
0
4
0
64,416.00
1
0
3
0
61,488.00
2
0
4
0
81,984.00
85.00%
50.00%
50.00%
90.00%
8.00%
25.00%
2.00%
3.00%
30.0
305
9,150
93,330.00
20%
80%
80.00%
50.00%
50.00%
90.00%
15.00%
25.00%
2.00%
3.00%
30.0
305
9,150
80,520.00
20%
80%
80.00%
50.00%
50.00%
90.00%
15.00%
25.00%
2.00%
3.00%
35.0
305
10,675
76,860.00
20%
80%
80.00%
50.00%
50.00%
90.00%
15.00%
25.00%
2.00%
3.00%
35.0
305
10,675
102,480.00
20%
80%
A
FACTOR
SIT ACTUAL
VACAS DE DESECHO
VAQUILLAS
BECERROS PARA ENGORDA
SEMENTALES DE DESECHO
LECHE LITROS PARA PROD. DE QUESO
1
1
0
5
0
74,664
2
2
0
4
0
64,416
A
TOTAL LECHE AO (LTS)
LECHE PARA CRIAS (20 %)
LECHE PARA VENTA (80 %)
1
93,330.00
18,666.00
74,664.00
2
80,520.00
16,104.00
64,416.00
3
76,860.00
15,372.00
61,488.00
4
102,480.00
20,496.00
81,984.00
4
2
0
4
0
81,984
3
1
0
3
0
61,488
5
119,560.00
23,912.00
95,648.00
S
6
128,100.00
25,620.00
102,480.00
Produccion de leche
A
S
5
14
3
4
5
5
0.00
32
23
0.00
0
0
0
0
0
2
0
5
0
95,648.00
80.00%
50.00%
50.00%
90.00%
15.00%
25.00%
2.00%
3.00%
35.0
305
10,675
119,560.00
20%
80%
S
5
2
0
5
0
95,648
S
7
145,180.00
29,036.00
116,144.00
305
60
365
365
278
Ao 1
21,960.00
1,800.00
638.01
Forraje
VACAS
VACAS SECAS
VAQUILLAS (2-3 AOS)
VAQUILLAS (1-2 AOS)
BECERRAS
BECERROS
VACAS
VAQUILLAS (2-3 AOS)
VAQUILLAS (1-2 AOS)
BECERRAS
Total
VACAS
VAQUILLAS (2-3 AOS)
VAQUILLAS (1-2 AOS)
BECERRAS
Total
Costo Total
136,397.55
146,562.03
191,667.89
do de Produccion de leche
COSTOS DE ALIMENTACION DEL HATO
Ao 2
Ao 3
Ao 4
Ao 5
20,130.00
16,470.00
21,960.00
25,620.00
1,650.00
1,350.00
1,800.00
2,100.00
6,701.40
5,781.60
4,730.40
4,188.38
3,613.50
2,956.50
3,942.00
550.44
450.36
600.48
700.56
Ao 4
Ao 5
4.17
1.50
4.38
1.58
Ao 4
Ao 5
91,517.20 112,108.57
24,094.53
20,699.39
12,321.07
17,249.49
2,502.47
3,065.53
130,435.27 153,122.98
Ao 4
Ao 5
55,079.80
67,472.75
17,401.60
14,949.56
17,401.60
14,949.56
8,133.03
9,962.96
98,016.03 107,334.83
228,451.30
260,457.81
CONCEPTO
PREVENTIVO
CURATIVO
TETRACICLINA
VIOLETA DE GENCIANA
DIARREA (GORBAN)
APLICACIN RECOMENDADA
MEDICAMENTO
DOSIS
1 ml
1 ml
20 Kg.
50 Kg.
5 ml
2 ml
TETRACICLINA
1 ml
1 ml
VIOLETA DE GENCIANA
1 UN
DIARREA (GORBAN)
1 ml
VITAMINA ADE
1 ANIMAL
1 ANIMAL
100 Kg.
10 Kg.
1 ANIMAL
20 Kg.
PESO APROX.
ACTUAL
AO 1
AO 2
VACAS
400
4,800
300
200
918
BECERRAS
150
689
594
BECERROS
150
750
600
SEMENTALES
600
6,239
6,512
4,400
PESO APROX.
ACTUAL
AO 1
AO 2
VACAS
400
12
11
300
200
BECERRAS
150
BECERROS
150
0
TOTAL DE NUMERO DE ANIMALES
CONCEPTO/PRODUCTO
22
24
936
977
374
391
216
236
VACUNA (DERRIENGUE)
43
47
VITAMINA ADE
125
130
CONCEPTO/PRODUCTO
TETRACICLINA
31
VIOLETA DE GENCIANA
33
1
DIARREA (GORBAN)
12
11
COSTO
UNITARIO
ACTUAL
AO 1
AO 2
0.70
655
684
0.96
359
375
1.20
259
283
11.50
497
542
VITAMINA ADE
2.20
274
287
TETRACICLINA
0.96
30
31
VIOLETA DE GENCIANA
0.22
DIARREA (GORBAN)
3.85
46
42
2,121
2,243
VACUNA (DERRIENGUE)
e Produccion de leche
DE MANEJO ZOOTECNISTA
COSTO UNIT.
PRESENTACIN
FRASCO
500 ml
350.00
FRASCO
500 ml
480.00
FRASCO
50 ml
60.00
FRASCO
10 ml
115.00
FRASCO
500 ml
1100.00
FRASCO
500 ml
480.00
FRASCO
100 ml
22.00
FRASCO
100 ml
385.00
OBSERVACIONES
3 APLICACIONES POR AO
3 APLICACIONES POR AO
2 APLICACIONES POR AO
1 APLICACION POR AO
2 APLICACIONES POR AO
5.00% DE LA UA
5.00% DE LA UA
5.00% DE LA UA
AO 3
AO 4
AO 5
ROLLO DE HATO
3,600
4,800
5,600
1,377
1,188
972
792
648
864
486
648
756
450
600
750
6,705
7,884
8,942
AO 3
AO 4
AO 5
12
14
DESARROLLO DE HATO
24
28
32
1,006
1,183
1,341
402
473
537
238
275
316
48
55
63
PREVENTIVO)
134
158
179
34
39
45
12
14
CURATIVO 5%)
AO 3
AO 4
AO 5
704
828
939
386
454
515
285
330
379
547
633
727
295
347
393
32
38
43
35
46
54
2,285
2,676
3,050
Feb
Mar
Abr
May
MESES PRIMER AO
Jun
Jul
48,649.82
48,649.82
48,649.82
48,649.82
48,649.82
48,649.82
48,649.82
48,649.82
14,343.20
23,150.00
20,343.20
23,150.00
14,343.20
23,150.00
14,343.20
23,150.00
14,343.20
23,150.00
14,343.20
23,150.00
14,343.20
23,150.00
14,343.20
23,150.00
14,343.20
23,150.00
37,493.20
43,493.20
37,493.20
37,493.20
37,493.20
37,493.20
37,493.20
37,493.20
37,493.20
-37,493.20
-37,493.20
5,156.62
-32,336.58
11,156.62
-21,179.96
11,156.62
-10,023.34
11,156.62
1,133.28
11,156.62
12,289.90
11,156.62
23,446.52
11,156.62
34,603.14
11,156.62
45,759.76
Ene
Ago
Sep
CAPITAL DE TRABAJO
MESES PRIMER AO
Oct
Nov
Dic
TOTAL
48,649.82
48,649.82
48,649.82
535,148.00
14,343.20
23,150.00
14,343.20
23,150.00
14,343.20
23,150.00
178,118.39
277,800.00
37,493.20
37,493.20
37,493.20
455,918.39
11,156.62
56,916.38
11,156.62
68,073.00
11,156.62
79,229.61
79,229.61
Presupuesto Mensual
COSTOS DE PRODUCCION
COSTOS FIJOS
Administracion general
Contabilidad
Pago de luz
Pago de agua
Telefono
Mano de obra
Ventas
Promocion
Subtotal
COSTOS VARIABLES
Mes 1
7,500.00
300.00
150.00
100.00
600.00
9,000.00
4,500.00
1,000.00
Mes 2
7,500.00
300.00
150.00
100.00
600.00
9,000.00
4,500.00
1,000.00
de
Costos
Mes 3
7,500.00
300.00
150.00
100.00
600.00
9,000.00
4,500.00
1,000.00
de
Produccin
Mes 4
7,500.00
300.00
150.00
100.00
600.00
9,000.00
4,500.00
1,000.00
Mes 5
7,500.00
300.00
150.00
100.00
600.00
9,000.00
4,500.00
1,000.00
Mes 6
7,500.00
300.00
150.00
100.00
600.00
9,000.00
4,500.00
1,000.00
Mes 7
7,500.00
300.00
150.00
100.00
600.00
9,000.00
4,500.00
1,000.00
Mes 8
7,500.00
300.00
150.00
100.00
600.00
9,000.00
4,500.00
1,000.00
23,150.00
23,150.00
23,150.00
23,150.00
23,150.00
23,150.00
23,150.00
23,150.00
Mes 1
Mes 2
Mes 3
Mes 4
Mes 5
Mes 6
Mes 7
Mes 8
Inseminacion artificial
Fletes de insumos
Alimentacion
Manejo zoosanitario
Veterinario
800.00
11,366.46
176.74
2,000.00
6,000.00
800.00
11,366.46
176.74
2,000.00
800.00
11,366.46
176.74
2,000.00
800.00
11,366.46
176.74
2,000.00
800.00
11,366.46
176.74
2,000.00
800.00
11,366.46
176.74
2,000.00
800.00
11,366.46
176.74
2,000.00
800.00
11,366.46
176.74
2,000.00
Subtotal
14,343.20
20,343.20
14,343.20
14,343.20
14,343.20
14,343.20
14,343.20
14,343.20
Costos Totales
37,493.20
43,493.20
37,493.20
37,493.20
37,493.20
37,493.20
37,493.20
37,493.20
Mes 9
7,500.00
300.00
150.00
100.00
600.00
9,000.00
4,500.00
1000
Mes 10
7,500.00
300.00
150.00
100.00
600.00
9,000.00
4,500.00
1000
Mes 11
7,500.00
300.00
150.00
100.00
600.00
9,000.00
4,500.00
1000
Mes 12
7,500.00
300.00
150.00
100.00
600.00
9,000.00
4,500.00
1000
Total
90,000.00
3,600.00
1,800.00
1,200.00
7,200.00
108,000.00
54,000.00
12000
23,150.00
23,150.00
23,150.00
23,150.00
277,800.00
Mes 9
Mes 10
Mes 11
Mes 12
Total
800.00
11,366.46
176.74
2,000.00
800.00
11,366.46
176.74
2,000.00
800.00
11,366.46
176.74
2,000.00
800.00
11,366.46
176.74
2,000.00
6,000.00
9,600.00
136,397.55
2,120.83
24,000.00
14,343.20
14,343.20
14,343.20
14,343.20
178,118.39
37,493.20
37,493.20
37,493.20
37,493.20
455,918.39
Administracion general
Contabilidad
Pago de luz
Pago de agua
Telefono
Mano de obra
Ventas
Promocion
Subtotal
90,000.00
94,500.00
99,225.00
3,600.00
3,780.00
3,969.00
1,800.00
1,890.00
1,984.50
1,200.00
1,260.00
1,323.00
7,200.00
7,560.00
7,938.00
108,000.00
113,400.00
119,070.00
54,000.00
56,700.00
59,535.00
12,000.00
277,800.00
12,600.00
291,690.00
13,230.00
306,274.50
COSTOS
Administracion general
Contabilidad
Pago de luz
Pago de agua
Telefono
Mano de obra
Ventas
Promocion
Inseminacion artificial
Fletes de insumos
Alimentacion
Manejo zoosanitario
Veterinario
COSTO MENSUAL
$
7,500.00
$
300.00
$
150.00
$
100.00
$
600.00
$
9,000.00
$
4,500.00
$
1,000.00
$
500.00
$
800.00
$
11,366.46
$
176.74
$
2,000.00
TOTAL
37,993.20
AO
$
$
$
$
$
$
$
$
$
$
$
$
$
1
90,000.00
3,600.00
1,800.00
1,200.00
7,200.00
108,000.00
54,000.00
12,000.00
6,000.00
9,600.00
136,397.55
2,120.83
24,000.00
###
Produccion de leche
CION DE COSTOS
AO
$
$
$
$
$
$
$
$
$
$
$
$
$
AO
2
90,900.00
3,636.00
1,818.00
1,212.00
7,272.00
109,080.00
54,540.00
12,120.00
6,060.00
9,696.00
137,761.53
2,142.04
24,240.00
###
$
$
$
$
$
$
$
$
$
$
$
$
$
AO
3
91,809.00
3,672.36
1,836.18
1,224.12
7,344.72
110,170.80
55,085.40
12,241.20
6,120.60
9,792.96
139,139.14
2,163.46
24,482.40
$
$
$
$
$
$
$
$
$
$
$
$
$
4
92,727.09
3,709.08
1,854.54
1,236.36
7,418.17
111,272.51
55,636.25
12,363.61
6,181.81
9,890.89
140,530.54
2,185.10
24,727.22
### $ 469,733.17
AO
AO
5
93,654.36
3,746.17
1,873.09
1,248.72
7,492.35
112,385.23
56,192.62
12,487.25
6,243.62
9,989.80
141,935.84
2,206.95
24,974.50
6
$94,590.90
$ 3,783.64
$ 1,891.82
$ 1,261.21
$ 7,567.27
###
$56,754.54
$12,612.12
$ 6,306.06
$10,089.70
###
$ 2,229.02
$25,224.24
$ 474,430.50
###
$
$
$
$
$
$
$
$
$
$
$
$
$
AO
$
$
$
$
$
$
$
$
$
$
$
AO
AO
AO
7
95,536.81
3,821.47
1,910.74
1,273.82
7,642.95
###
57,322.09
12,738.24
6,369.12
10,190.59
###
2,251.31
25,476.48
8
$96,492.18
$ 3,859.69
$ 1,929.84
$ 1,286.56
$ 7,719.37
###
$57,895.31
$12,865.62
$ 6,432.81
$10,292.50
###
$ 2,273.82
$25,731.25
9
$97,457.10
$ 3,898.28
$ 1,949.14
$ 1,299.43
$ 7,796.57
###
$58,474.26
$12,994.28
$ 6,497.14
$10,395.42
###
$ 2,296.56
$25,988.56
10
###
###
###
$
$
$
$
###
3,937.27
1,968.63
1,312.42
7,874.53
###
###
###
6,562.11
###
###
2,319.52
###
###
TOTAL
COSTOS VARIABLES
Inseminacion artificial
Fletes de insumos
Alimentacion
Manejo zoosanitario
Veterinario
TOTAL
COSTOS FIJOS
COSTOS VARIABLES
COSTOS TOTALES
AO 1
$
$
$
$
$
$
$
$
90,000.00
3,600.00
1,800.00
1,200.00
7,200.00
108,000.00
54,000.00
12,000.00
AO 2
$
$
$
$
$
$
$
$
90,900.00
3,636.00
1,818.00
1,212.00
7,272.00
109,080.00
54,540.00
12,120.00
AO 3
$
$
$
$
$
$
$
$
91,809.00
3,672.36
1,836.18
1,224.12
7,344.72
110,170.80
55,085.40
12,241.20
AO 2
AO 3
$
6,000.00
$
9,600.00
$ 136,397.55
$
2,120.83
$ 24,000.00
$
6,060.00
$
9,696.00
$ 137,761.53
$
2,142.04
$ 24,240.00
$
6,120.60
$
9,792.96
$ 139,139.14
$
2,163.46
$ 24,482.40
AO 2
AO 3
$ 277,800.00
$ 178,118.39
$ 455,918.39
$ 280,578.00
$ 179,899.57
$ 460,477.57
$ 283,383.78
$ 181,698.57
$ 465,082.35
on de leche
S
AO 4
$
$
$
$
$
$
$
$
92,727.09
3,709.08
1,854.54
1,236.36
7,418.17
111,272.51
55,636.25
12,363.61
AO 5
$
$
$
$
$
$
$
$
93,654.36
3,746.17
1,873.09
1,248.72
7,492.35
112,385.23
56,192.62
12,487.25
$286,217.62 $289,079.79
AO 6
AO 7
AO 8
AO 9
95,536.81
3,821.47
1,910.74
1,273.82
7,642.95
###
$ 57,322.09
$ 12,738.24
$ 96,492.18
$ 3,859.69
$ 1,929.84
$ 1,286.56
$ 7,719.37
$115,790.62
$ 57,895.31
$ 12,865.62
$ 97,457.10
$ 3,898.28
$ 1,949.14
$ 1,299.43
$ 7,796.57
$116,948.52
$ 58,474.26
$ 12,994.28
###
###
###
###
AO 7
AO 8
AO 9
$
$
$
$
$
94,590.90
3,783.64
1,891.82
1,261.21
7,567.27
###
$ 56,754.54
$ 12,612.12
AO 4
AO 5
AO 6
$
6,181.81
$
9,890.89
$ 140,530.54
$
2,185.10
$ 24,727.22
$
6,243.62
$
9,989.80
$ 141,935.84
$
2,206.95
$ 24,974.50
$ 6,306.06
$ 10,089.70
###
$ 2,229.02
$ 25,224.24
$183,515.55 $185,350.71
AO 4
AO 5
$ 286,217.62
$ 183,515.55
$ 469,733.17
$ 289,079.79
$ 185,350.71
$ 474,430.50
$
$
$
$
$
$ 6,369.12 $ 6,432.81
$ 10,190.59 $ 10,292.50
### $146,236.64
$ 2,251.31 $ 2,273.82
$ 25,476.48 $ 25,731.25
$ 6,497.14
$ 10,395.42
$147,699.00
$ 2,296.56
$ 25,988.56
###
###
###
###
AO 6
AO 7
AO 8
AO 9
###
###
###
AO 10
$ 98,431.67
$
3,937.27
$
1,968.63
$
1,312.42
$
7,874.53
$ 118,118.01
$ 59,059.00
$ 13,124.22
$303,825.77
AO 10
$
6,562.11
$ 10,499.38
$ 149,175.99
$
2,319.52
$ 26,248.45
$194,805.46
AO 10
$ 303,825.77
$ 194,805.46
$ 498,631.22
1.00
5.00
74,664.00
Ao 2
2.00
4.00
64,416.00
Ao 3
1.00
3.00
61,488.00
Ao 4
2.00
4.00
81,984.00
Precios
Ao 1
Ao 2
Ao 3
Ao 4
7,500.00
7,575.00
7,650.75
7,727.26
1,000.00
1,010.00
1,020.10
1,030.30
7.00
7.07
7.14
7.21
Total de ingresos
610,853.10
on de leche
Ao 5
2.00
5.00
95,648.00
Ao 5
Ao 6
2.00
5.00
102,480.00
Ao 6
7,804.53
1,040.60
7.28
7,882.58
1,051.01
7.36
Ao 7
3.00
6.00
116,144.00
Ao 8
3.00
7.00
129,808.00
Ao 9
3.00
8.00
143,472.00
Ao 10
4.00
9.00
163,968.00
Ao 7
Ao 8
Ao 9
Ao 10
7,961.40
8,041.02
8,121.43
8,202.64
1,061.52
1,072.14
1,082.86
1,093.69
7.43
7.50
7.58
7.66
Ao 5
Ao 6
Ao 7
Ao 8
Ao 9
Ao 10
15,609.06
15,765.15
23,884.20
24,123.05
24,364.28
32,810.56
5,203.02
5,255.05
6,369.12
7,504.95
8,662.85
9,843.17
696,721.85
753,952.57
863,024.37
974,202.22 1,087,517.32 1,255,305.71
717,533.93
774,972.77
893,277.70
1,005,830.21
1,120,544.45
1,297,959.43
ESTADO DE RESULTADOS
CONCEPTOS
( + ) VENTAS
COSTOS FIJOS
COSTOS VARIABLES
( - ) COSTOS TOTALES
( = ) UTILIDAD BRUTA
( - ) DEPRECIACION
( = ) UTILIDAD ANTES DE IMPUESTOS
( - ) IMPUESTOS
( = ) UTILIDAD DEL EJERCICIO
AO 1
$
$
$
$
$
$
$
$
$
535,148.00
277,800.00
178,118.39
455,918.39
79,229.61
3,760.00
75,469.61
7,546.96
67,922.65
AO 2
$
$
$
$
$
$
$
$
$
474,611.12
280,578.00
179,899.57
460,477.57
14,133.55
3,948.00
10,185.55
1,018.56
9,167.00
AO 3
$
$
$
$
-$
$
-$
-$
-$
449,778.41
283,383.78
181,698.57
465,082.35
15,303.93
4,145.40
19,449.33
1,944.93
17,504.40
AO 4
$
$
$
$
$
$
$
$
$
610,853.10
286,217.62
183,515.55
469,733.17
141,119.93
4,352.67
136,767.26
13,676.73
123,090.53
AO 5
$
$
$
$
$
$
$
$
$
717,533.93
289,079.79
185,350.71
474,430.50
243,103.43
4,570.30
238,533.12
23,853.31
214,679.81
COSTOS DE DEPRECIACIONES
ACTIVO FIJO
VALOR ORIGINAL
$
$
$
17,200.00
4,000.00
27,000.00
TOTAL
$ 48,200.00
TASA
5%
5%
10%
AOS
10.00
10.00
10.00
DEP ANUAL
$
860.00
$
200.00
$
2,700.00
$
VALOR RESCATE
$
8,600.00
$
2,000.00
$
-
3,760.00 $
10,600.00
INDICADORES FINANCIEROS
FLUJO NETO DE EFECTIVO
Ao de
operacin
0
1
2
3
4
5
6
7
Ingresos
totales
Egresos
totales
0
#REF!
#REF! -
178,118.39
179,899.57
181,698.57
183,515.55
185,350.71
CALCULO DEL VAN, R B/C Y TIR CON UNA TASA DE DESCUENTO DEL 12%
Ao
Costos
Beneficios
Factor de
Costos
de
totales
totales
actualizacin
actualizados
operacin
($)
($)
12.0%
($)
0
#REF!
0
1.000
#REF!
1
0
178,118
0.893
0.00
2
0
179,900
0.797
0.00
3
0
181,699
0.712
0.00
4
0
183,516
0.636
0.00
5
0
185,351
0.567
0.00
Total
#REF!
908,583
#REF!
Cap de trab.
1,133.28
Valor de Rescate
Valor
Recup. De
Flujo Neto de
Residual cap. De Trab.
Efectivo
#REF!
178,118.39
179,899.57
181,698.57
183,515.55
#REF!
-1,133
#REF!
0.00
#REF!
Beneficios
Flujo neto de
actualizados efectivo act.
($)
($)
0.00
#REF!
159,034.27
159,034.27
143,414.84
143,414.84
129,329.45
129,329.45
116,627.45
116,627.45
105,172.97
105,172.97
653,578.98
#REF!
Ao 1
($)
Ao 3
Ao 2
Ao 4
Ao 5
Ao 6
Ao 7
Ingresos
Costos Fijos
Costos Variables
COSTOS TOTALE
178,118
Err:509
Err:509
Err:509
179,900
Err:509
Err:509
Err:509
181,699
Err:509
183,516
Err:509
185,351
Err:509
Err:509
Err:509
Err:509
Err:509
Err:509
Err:509
Err:509
Err:509
Err:509
Punto de
Equilibrio en valor
($)
Err:509
Err:509
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
Punto de
Equilibrio en
porcentaje
Err:509
Err:509
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
EL AO 0 SE COMPONE DE LO SIGUIENTE
CONCEPTO
ACTIVO CIRCULANTE
ACTIVO FIJO
ACTIVO DIFERIDO
ACTIVO TOTAL
PASIVO A CORTO PLAZO
PASIVO A LARGO PLAZO
PASIVO DIFERIDO
PASIVO TOTAL
CAPITAL SOCIAL
RESULTADO DE EJERCICIOS ANTERIORES
RESULTADO DEL EJERCICIO
CAPITAL CONTABLE
PASIVO TOTAL + CAPITAL CONTABLE
SITUACION
APORTACION
AO 0 (Sit. Actual +
ACTUAL
DEL PROYECTO Inv. Del proyecto).
3,631,369.00
4,094,617.91
7,725,986.91
10,742,313.00
8,683,363.29
19,425,676.29
400,000.00
400,000.00
14,373,682.00
13,177,981.20
27,551,663.20
1,964,013.00
1,964,013.00
4,592,226.30
4,592,226.30
1,964,013.00
4,592,226.30
6,556,239.30
10,134,262.00
8,585,754.90
18,720,016.90
2,275,407.00
12,409,669.00
14,373,682.00
0
0
8,585,754.90
13,177,981.20
2,275,407.00
20,995,423.90
27,551,663.20
0
7,725,987
19,425,676
400,000
27,551,663
1,964,013
4,592,226
0
6,556,239
18,720,017
0
2,275,407
20,995,424
27,551,663
5
22,498,438
17,098,334
0
39,596,772
Err:502
0
Err:502
Err:502
11,768,109
2,552,406
Err:502
Err:502
Fecha de inicio
Duracin (Dias)
Responsable
Fuente de
financiamiento Sept. 2009
Recursos
9/1/2009
Organizacin
9/1/2009
45
Organizacin
#REF! SEDESOL
#REF!
En Comodato Organizacin
9/1/2009
45
Organizacin
SEDESOL
9/15/2009
15
Organizacin
#REF! SEDESOL
9/25/2009
15
Organizacin
#REF! SEDESOL
Construccion de Unidad de
Transformacion de Leche de 76 m
10/1/2009
40
Organizacin
SEDESOL
10/15/2009
15
Organizacin
#REF! SEDESOL
Organizacin
#REF! SEDESOL
11/1/2009
1/5/2010
20
Organizacin
#REF! SEDESOL
9/15/2009
15
Personal
#REF! ORGANIZACIN
9/25/2009
15
Personal
ORGANIZACIN
1/5/2010
15
Personal
ORGANIZACIN
10/1/2009
60
Consultor
SEDESOL
Organizacin
Organizacin,
SEDESOL
#REF!
Capital de Trabajo
TOTAL
10/10/2009
180
#REF!
Nov .2009
Dic. 2009
Ene 2010
AO 0
$
$
$
$
$
$
$
$
$
-$
399,940.70
38,000.00
37,493.20
475,433.90
AO 1
$
$
$
$
$
$
$
$
$
$
535,148.00
535,148.00
277,800.00
178,118.39
455,918.39
79,229.61
AO 2
$
$
$
$
$
$
$
$
$
$
474,611.12
474,611.12
280,578.00
179,899.57
460,477.57
14,133.55
n de leche
IVO
AO 3
$
$
$
$
$
$
$
$
$
-$
449,778.41
449,778.41
283,383.78
181,698.57
465,082.35
15,303.93
AO 4
$
$
$
$
$
$
$
$
$
$
610,853.10
610,853.10
286,217.62
183,515.55
469,733.17
141,119.93
AO 5
$
$
$
$
$
$
$
$
$
$
717,533.93
717,533.93
289,079.79
185,350.71
474,430.50
243,103.43
AO 6
###
###
###
###
###
###
###
###
###
###
AO 7
$
$
$
$
$
$
$
$
$
$
893,277.70
893,277.70
294,890.30
189,076.26
483,966.55
409,311.15
AO 8
$
$
$
$
$
$
$
$
###
###
297,839.20
190,967.02
488,806.22
517,023.99
AO 9
AO 10
###
###
$
$ 10,600.00
###
###
$300,817.59
###
$192,876.69
###
$493,694.28
###
$
###
$
###
$
###
$626,850.17
###
AO 1
$
$
$
$
$
535,148.00
277,800.00
178,118.39
455,918.39
416,391.55
78%
AO 2
$
$
$
$
$
474,611.12
280,578.00
179,899.57
460,477.57
451,850.08
95%
INTERPRETACION
AO 3
$
$
$
$
$
449,778.41
283,383.78
181,698.57
465,082.35
475,455.01
106%
on de leche
UILIBRIO
AO 4
$
$
$
$
$
610,853.10
286,217.62
183,515.55
469,733.17
409,130.72
67%
AO 5
$
$
$
$
$
717,533.93
289,079.79
185,350.71
474,430.50
389,761.56
54%
AO 6
###
###
###
###
###
50%
AO 7
###
###
###
###
###
42%
AO 8
###
$297,839.20
$190,967.02
$488,806.22
$367,639.22
37%
AO 9
$
$
$
$
###
300,817.59
192,876.69
493,694.28
363,362.29
32%
AO 10
###
$303,825.77
$194,805.46
$498,631.22
$357,478.22
28%
AO
0
1
2
3
4
5
6
7
8
9
10
TOTAL
10%
INGRESOS
$
$
$
$
$
$
$
$
535,148.00
474,611.12
449,778.41
610,853.10
717,533.93
774,972.77
893,277.70
###
###
###
###
COSTOS
$
$
$
$
$
$
$
$
$
$
$
FLUJO DE
EFECTIVO
TASA
(1+t)-n
475,433.90 -$ 475,433.90
455,918.39 $ 79,229.61
460,477.57 $ 14,133.55
465,082.35 -$ 15,303.93
469,733.17 $ 141,119.93
474,430.50 $ 243,103.43
479,174.81 $ 295,797.97
483,966.55 $ 409,311.15
488,806.22 $ 517,023.99
493,694.28 $ 626,850.17
498,631.22 $ 809,928.21
###
1.000
0.909
0.826
0.751
0.683
0.621
0.564
0.513
0.467
0.424
0.386
###
VAN
TIR
B/C
$
$
1,040,425.62
30.41%
1.31
CRITERIO DE DECISIN
=TIR
=TIR
n de leche
N; TIR; B/C)
INGRESOS
ACTUALIZADOS
$
$
$
$
$
$
$
$
$
$
$
486,498.18
392,240.60
337,925.18
417,220.89
445,532.12
437,451.93
458,392.70
469,227.22
475,220.23
504,506.31
$ 4,424,215.34
EGRESOS
ACTUALIZADOS
$ 475,433.899
$ 414,471.260
$ 380,559.975
$ 349,423.250
$ 320,834.075
$ 294,584.014
$ 270,481.685
$ 248,351.366
$ 228,031.709
$ 209,374.569
$ 192,243.922
$ 3,383,789.72
PORCENTAJE
20%
Solicitado
$
180,000.00
Monto a ahorrar
36,000.00
AO
PAGOS
1
2
3
4
5
6
7
8
9
10
7,200.00
7,200.00
7,200.00
7,200.00
7,200.00
7,200.00
7,200.00
7,200.00
7,200.00
7,200.00
MONTO DE
AHORRO
7,200.00
14,400.00
21,600.00
28,800.00
36,000.00
43,200.00
50,400.00
57,600.00
64,800.00
72,000.00
leche
N Y AHORRO