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.
Presupuesto de inversin
CALCULOS TECNICOS
MEMORIAS DE CALCULO
Memoria
Presupuesto egresos
ANALISIS DE RENTABILIDAD
Punto equilibrio
Anlisis de rentabilidad
DEL VENADO
INDICE
PRESUPU
CONCEPTOS
UNIDAD
ACTIVO FIJO
Malla ciclnica perimetral reforzada
Mt lineal
lote
Kit de cacera
lote
Macho Venado
cabeza
Hembra Vendado
cabeza
Subtotal
ACTIVO DIFERIDO
Capacitacin y asistencia tcnica
presupuesto
Subtotal
CAPITAL DE TRABAJO
Capital de trabajo mensual
lote
Subtotal
TOTAL
CANTIDAD
MONTOS
SAGARPA
100
500.00
50,000.00
6,000.00
6,000.00
3,000.00
6,000.00
25,000.00
50,000.00
24,000.00
12
18,000.00
216,000.00
216,000.00
328,000.00
240,000.00
28,800.00
28,800.00
28,800.00
28,800.00
16,490.00
16,490.00
373,290.00
28,800.00
16,490.00
268,800.00
TOTAL
50,000.00
50,000.00
6,000.00
6,000.00
6,000.00
6,000.00
26,000.00
50,000.00
216,000.00
328,000.00
28,800.00
28,800.00
$
$
88,000.00
16,490.00
16,490.00
16,490.00
16,490.00
104,490.00
373,290.00
INDICE
Observaciones
Ao 1
Ao 2
12
9
3
75%
1%
3%
2
1
2
14
12
4
85%
1%
3%
2
1
3
65%
50%
65%
50%
50%
100%
5%
3%
50%
100%
5%
3%
1 macho/6 hembras
200 dias
6
6
8
8
3
6
0
0
4
8
0
0
Costos de Alimentacin
Calculo de volumenes de alimento balanceado
Composicin
Hembras adultas
Hembras Jovenes
Machos adultos
Machos Jovenes
Total
$
$
$
$
Costo ($/kg)
10.83
10.83
10.83
10.83
Ao 1
11,852.08
1,864.17
2,212.41
4,826.73
20,755.39
Ao 2
14,167.68
2,483.08
3,173.60
6,539.05
26,363.40
Clculo de Costos
Concepto
Administrador general
Mano de obra
Pago de luz
Pago de agua
Mantenimiento
Promocion
Ventas
Medicamento Preventivo
Mdico Veterinario
Fletes
Unidad de Medida
jornal
jornal
Recibo
Servicio
Servicio
Servicio
jornal
lote
Servicio
Flete
Dieta Balanceada
(1 kg de ingredientes)
U. de Medida
Cantidad Precio Unitario
kg
0.10
85.00
kg
0.25
2.50
kg
0.20
2.50
kg
0.30
3.00
kg
0.15
2.00
1.00
Concepto
Mezcla de minerales
Sorgo molido
Maiz molido
Alfalfa molida
Rastrojo
Total
Cantidad
1.00
2.00
0.50
1.00
1.00
1.00
1.00
1.00
1.00
1.00
Costo unitario
150.00
120.00
500.00
150.00
200.00
800.00
120.00
850.00
500.00
100.00
Ao 4
Ao 5
Ao 6
Ao 7
Ao 8
18
16
5
90%
1%
3%
2
1
4
22
19
6
90%
1%
3%
2
1
4
26
24
8
90%
1%
3%
2
1
5
31
30
9
95%
1%
3%
2
1
6
38
36
11
95%
1%
3%
2
1
8
46
44
13
95%
1%
3%
2
1
9
65%
50%
65%
50%
65%
50%
65%
50%
65%
50%
65%
50%
50%
100%
5%
3%
50%
100%
5%
3%
50%
100%
10%
8%
50%
100%
10%
8%
50%
100%
10%
8%
50%
100%
15%
10%
10
10
13
13
15
15
19
19
23
23
28
28
5
10
0
0
6
12
0
0
7
15
0
2
9
19
1
2
11
23
1
3
13
28
1
4
Ao 1
1,094.88
172.21
204.38
445.89
1,917.36
Ao 2
1,308.79
229.38
293.17
604.07
2,435.42
Ao 3
1,599.71
286.09
358.34
781.77
3,025.91
Ao 4
1,963.84
342.79
439.91
959.72
3,706.26
Ao 5
2,398.26
459.63
537.22
1,172.02
4,567.14
Ao 6
2,870.25
574.17
642.94
1,480.61
5,567.97
Ao 3
17,316.83
3,096.92
3,879.02
8,462.68
32,755.44
Ao 4
21,258.61
3,710.69
4,761.99
10,389.02
40,120.30
Ao 5
25,961.22
4,975.54
5,815.38
12,687.16
49,439.30
Ao 6
31,070.47
6,215.38
6,959.87
16,027.60
60,273.32
Ao 7
37,575.28
7,454.85
8,416.96
19,383.08
72,830.18
Ao 8
45,349.50
8,678.62
10,158.41
23,393.39
87,579.91
Costo total
8.50
0.63
0.50
0.90
0.30
$
10.83
Ao 9
54
51
16
95%
1%
3%
2
1
11
Ao 10
64
61
19
95%
1%
3%
2
1
13
65%
50%
65%
50%
50%
100%
15%
10%
50%
100%
15%
10%
Total
325
302
93
65
33
33
40
40
196
196
16
32
2
5
19
38
2
6
93
190
7
23
Ao 7
3,471.16
688.67
777.55
1,790.59
6,727.96
Ao 8
4,189.33
801.72
938.42
2,161.05
8,090.52
Ao 9
4,928.26
975.48
1,103.94
2,542.22
9,549.91
Ao 9
53,348.38
10,559.60
11,950.18
27,519.58
###
Ao 10
63,282.22
12,416.63
14,175.38
32,643.92
###
Ao 10
5,845.93
1,147.03
1,309.50
3,015.60
11,318.07
INDICE
COSTOS
CONCEPTO
Administrador general
Mano de obra
Pago de luz
Pago de agua
Mantenimiento
Promocion
Ventas
Medicamento Preventivo
Mdico Veterinario
Fletes
Alimentacin
$
$
$
$
$
$
$
$
$
$
COSTO MENSUAL
3,600.00
5,760.00
250.00
150.00
800.00
800.00
2,880.00
850.00
1,000.00
400.00
TOTAL
16,490.00
AO
AO
AO
$
$
$
$
$
$
$
$
$
$
$
1
43,200.00
69,120.00
3,000.00
1,800.00
9,600.00
9,600.00
34,560.00
10,200.00
12,000.00
4,800.00
20,755.39
$
$
$
$
$
$
$
$
$
$
$
2
43,632.00
69,811.20
3,030.00
1,818.00
9,696.00
9,696.00
34,905.60
10,302.00
12,120.00
4,848.00
26,363.40
$
$
$
$
$
$
$
$
$
$
$
3
44,068.32
70,509.31
3,060.30
1,836.18
9,792.96
9,792.96
35,254.66
10,405.02
12,241.20
4,896.48
32,755.44
$
$
$
$
$
$
$
$
$
$
$
4
44,509.00
71,214.41
3,090.90
1,854.54
9,890.89
9,890.89
35,607.20
10,509.07
12,363.61
4,945.44
40,120.30
218,635.39
226,222.20
234,612.83
243,996.27
LA BLANCA
AO
$
$
$
$
$
$
$
$
$
$
$
$
5
44,954.09
71,926.55
3,121.81
1,873.09
9,989.80
9,989.80
35,963.27
10,614.16
12,487.25
4,994.90
49,439.30
255,354.02
AO
$
$
$
$
$
$
$
$
$
$
$
6
45,403.63
72,645.81
3,153.03
1,891.82
10,089.70
10,089.70
36,322.91
10,720.30
12,612.12
5,044.85
60,273.32
###
AO
$
$
$
$
$
$
$
$
$
$
$
7
45,857.67
73,372.27
3,184.56
1,910.74
10,190.59
10,190.59
36,686.14
10,827.51
12,738.24
5,095.30
72,830.18
###
AO
$
$
$
$
$
$
$
$
$
$
$
8
46,316.25
74,106.00
3,216.41
1,929.84
10,292.50
10,292.50
37,053.00
10,935.78
12,865.62
5,146.25
87,579.91
AO
$
$
$
$
$
$
$
$
$
$
$
9
46,779.41
74,847.06
3,248.57
1,949.14
10,395.42
10,395.42
37,423.53
11,045.14
12,994.28
5,197.71
103,377.73
### $ 317,653.42
AO
$
$
$
$
$
$
$
$
$
$
$
10
47,247.20
75,595.53
3,281.06
1,968.63
10,499.38
10,499.38
37,797.76
11,155.59
13,124.22
5,249.69
122,518.15
$ 338,936.59
INDICE
AO 1
$
$
$
$
$
$
$
43,200.00
69,120.00
3,000.00
1,800.00
9,600.00
9,600.00
34,560.00
AO 2
$
$
$
$
$
$
$
43,632.00
69,811.20
3,030.00
1,818.00
9,696.00
9,696.00
34,905.60
TOTAL
$ 170,880.00
$ 172,588.80
COSTOS VARIABLES
AO 1
AO 2
Medicamento Preventivo
Mdico Veterinario
Fletes
Alimentacin
TOTAL
$
$
$
$
10,200.00
12,000.00
4,800.00
20,755.39
$
$
$
$
10,302.00
12,120.00
4,848.00
26,363.40
47,755.39
53,633.40
AO 1
COSTOS FIJOS
COSTOS VARIABLES
COSTOS TOTALES
$
$
$
170,880.00
47,755.39
218,635.39
AO 2
$
$
$
172,588.80
53,633.40
226,222.20
44,068.32
70,509.31
3,060.30
1,836.18
9,792.96
9,792.96
35,254.66
AO 4
$
$
$
$
$
$
$
44,509.00
71,214.41
3,090.90
1,854.54
9,890.89
9,890.89
35,607.20
AO 5
$
$
$
$
$
$
$
44,954.09
71,926.55
3,121.81
1,873.09
9,989.80
9,989.80
35,963.27
AO 6
$
$
$
$
$
$
$
45,403.63
72,645.81
3,153.03
1,891.82
10,089.70
10,089.70
36,322.91
$ 174,314.69
$ 176,057.83
$ 177,818.41
###
AO 3
AO 4
AO 5
AO 6
$
$
$
$
10,405.02
12,241.20
4,896.48
32,755.44
$
$
$
$
10,509.07
12,363.61
4,945.44
40,120.30
$
$
$
$
10,614.16
12,487.25
4,994.90
49,439.30
60,298.14
67,938.43
77,535.61
AO 3
$
$
$
174,314.69
60,298.14
234,612.83
AO 4
$
$
$
176,057.83
67,938.43
243,996.27
AO 5
$
$
$
177,818.41
77,535.61
255,354.02
$
$
$
$
10,720.30
12,612.12
5,044.85
60,273.32
$ 88,650.59
AO 6
$ 179,596.60
$
88,650.59
$ 268,247.19
AO 7
$
$
$
$
$
$
$
$
$
$
$
45,857.67
73,372.27
3,184.56
1,910.74
10,190.59
10,190.59
36,686.14
AO 8
$
$
$
$
$
$
$
46,316.25
74,106.00
3,216.41
1,929.84
10,292.50
10,292.50
37,053.00
AO 9
$
$
$
$
$
$
$
AO 10
46,779.41
74,847.06
3,248.57
1,949.14
10,395.42
10,395.42
37,423.53
$
$
$
$
$
$
$
47,247.20
75,595.53
3,281.06
1,968.63
10,499.38
10,499.38
37,797.76
###
###
###
$ 186,888.94
AO 7
AO 8
AO 9
AO 10
10,827.51
12,738.24
5,095.30
72,830.18
$
$
$
$
10,935.78
12,865.62
5,146.25
87,579.91
$
$
$
$
11,045.14
12,994.28
5,197.71
103,377.73
$
$
$
$
11,155.59
13,124.22
5,249.69
122,518.15
###
###
###
$ 152,047.65
AO 7
AO 8
AO 9
AO 10
$ 181,392.56
$ 101,491.22
$ 282,883.79
$ 183,206.49
$ 116,527.56
$ 299,734.05
$ 185,038.55
$ 132,614.86
$ 317,653.42
$
$
$
186,888.94
152,047.65
338,936.59
INDICE
Ao 1
Ao 2
3
6
0
0
$
$
$
$
13,500
18,000
6,000
5,000
4
8
0
0
$
$
$
$
14,175
18,900
6,300
5,250
40,500.00
102,141.00
480.00
1,200.00
56,700.00
145,295.19
722.96
1,506.17
144,321.00
204,224.32
Ao 3
Ao 4
5
10
0
0
$
$
$
$
14,884
19,845
6,615
5,513
Ao 5
6
12
0
0
$
$
$
$
15,628
20,837
6,946
5,788
Ao 6
7
15
0
2
$
$
$
$
16,409
21,879
7,293
6,078
74,418.75
197,439.45
927.84
1,933.01
93,767.63
254,501.14
1,196.00
2,491.66
114,865.34
326,339.15
3,450.59
11,182.45
274,719.06
351,956.43
455,837.53
Ao 7
9
19
1
2
$
$
$
$
17,230
22,973
7,658
6,381
155,068.21
432,874.87
4,336.16
14,052.36
###
11
23
1
3
$
$
$
$
18,091
24,122
8,041
6,700
199,004.20
549,675.06
5,506.16
17,844.03
772,029.45
Ao 8
Ao 9
13
28
1
4
$
$
$
$
18,996
25,328
8,443
7,036
246,946.12
696,571.34
10,854.10
29,073.47
983,445.03
Ao 10
16
32
2
5
$
$
$
$
19,946
26,594
8,865
7,387
319,130.38
860,406.37
13,407.00
35,911.61
###
19
38
2
6
$
$
$
$
20,943
27,924
9,308
7,757
397,915.69
1,071,651.06
16,698.65
44,728.54
###
INDICE
ESTA
Ao 1
Ao 2
144,321.00
204,224.32
116,875.39
123,444.60
27,445.61
80,779.73
101,760.00
102,777.60
UTILIDAD DE OPERACIN
-74,314.39
-21,997.87
0.00
0.00
3,590.91
3,590.91
-77,905.30
-25,588.78
ISR (30%)
P.T.U. (10%)
-23,371.59
-7,676.64
-7,790.53
-2,558.88
UTILIDAD NETA
-46,743.18
-15,353.27
191,064.18
219,577.60
UTILIDAD BRUTA
GASTOS FINANCIEROS
DEPRECIACIONES
Ao 4
Ao 5
Ao 6
Ao 7
274,719.06
351,956.43
455,837.53
606,331.59
772,029.45
130,807.46
139,152.84
149,462.16
161,296.40
174,863.50
143,911.60
212,803.60
306,375.37
445,035.19
597,165.95
103,805.38
104,843.43
105,891.86
106,950.78
108,020.29
40,106.23
107,960.17
200,483.50
338,084.41
489,145.66
0.00
0.00
0.00
0.00
0.00
3,590.91
3,590.91
3,590.91
3,590.91
3,590.91
36,515.32
104,369.26
196,892.59
334,493.50
485,554.75
10,954.59
31,310.78
59,067.78
100,348.05
145,666.43
3,651.53
10,436.93
19,689.26
33,449.35
48,555.48
21,909.19
62,621.55
118,135.56
200,696.10
291,332.85
252,809.87
289,334.88
337,701.97
405,635.49
480,696.60
COLA BLANCA
Ao 8
Ao 9
Ao 10
983,445.03
1,228,855.36
1,530,993.94
190,633.56
207,461.92
227,643.18
792,811.47
1,021,393.44
1,303,350.76
109,100.49
110,191.50
111,293.41
683,710.98
911,201.94
1,192,057.35
0.00
0.00
0.00
3,590.91
3,590.91
3,590.91
680,120.07
907,611.03
1,188,466.44
204,036.02
272,283.31
356,539.93
68,012.01
90,761.10
118,846.64
408,072.04
544,566.62
713,079.86
575,372.99
684,288.74
817,914.07
INDICE
CONCEPTOS / AO
( + ) VENTAS
( + ) VALOR DE RESCATE
( = ) INGRESOS TOTALES
COSTOS FIJOS
COSTOS VARIABLES
( = ) COSTOS TOTALES
INVERSION FIJA
INVERSION DIFERIDA
CAPITAL DE TRABAJO
( = ) SALDO FINAL
AO 0
AO 1
$
$
$
AO 2
144,321.00
144,321.00
$
$
218,635.39
### $
204,224.32
-
204,224.32
170,880.00
172,588.80
47,755.39
53,633.40
226,222.20
328,000.00
28,800.00
16,490.00
-$
373,290.00 -$
74,314.39 -$
21,997.87
AO 3
$
$
AO 4
274,719.06
-
274,719.06
$
$
AO 5
351,956.43
-
351,956.43
$
$
AO 6
455,837.53
-
455,837.53
$
$
AO 7
606,331.59
-
$
$
772,029.45
-
606,331.59
772,029.45
174,314.69
176,057.83
177,818.41
179,596.60
181,392.56
60,298.14
67,938.43
77,535.61
88,650.59
101,491.22
234,612.83
243,996.27
255,354.02
268,247.19
282,883.79
40,106.23
107,960.17
200,483.50
338,084.41
489,145.66
AO 8
$
$
AO 9
983,445.03
-
$
$
AO 10
1,228,855.36
-
1,530,993.94
26,090.91
983,445.03
1,228,855.36
1,557,084.85
183,206.49
185,038.55
186,888.94
116,527.56
132,614.86
152,047.65
299,734.05
317,653.42
338,936.59
683,710.98
911,201.94
1,218,148.26
INDICE
PUNTO DE EQUILIBRIO
CONCEPTOS / AO
VENTAS
COSTOS FIJOS
COSTOS VARIABLES
COSTOS TOTALES
PUNTO DE EQUILIBRIO $
PUNTO DE EQUILIBRIO %
AO 1
$
$
$
$
$
144,321.00
170,880.00
47,755.39
218,635.39
255,386.69
177%
AO 2
$
$
$
$
$
204,224.32
172,588.80
53,633.40
226,222.20
234,056.81
115%
INTERPRETACION
El punto de equilibrio indica el porcetaje de ventas que se debe tener
para cubrir los costos totales, sin que se tenga ganancias, es lo minimo
que se debe vender en porcentaje y en valor ($) para no tener perdidas
UNTO DE EQUILIBRIO
AO 3
$
$
$
$
$
274,719.06
174,314.69
60,298.14
234,612.83
223,334.40
81%
AO 4
$
$
$
$
$
351,956.43
176,057.83
67,938.43
243,996.27
218,171.69
62%
AO 5
$
$
$
$
$
455,837.53
177,818.41
77,535.61
255,354.02
214,263.54
47%
AO 6
$
$
$
$
$
606,331.59
179,596.60
88,650.59
268,247.19
210,351.72
35%
AO 7
$
$
$
$
$
772,029.45
181,392.56
101,491.22
282,883.79
208,847.75
27%
AO 8
$
$
$
$
$
983,445.03
183,206.49
116,527.56
299,734.05
207,832.37
21%
AO 9
$
$
$
$
$
1,228,855.36
185,038.55
132,614.86
317,653.42
207,423.12
17%
AO 10
$ 1,530,993.94
$
186,888.94
$
152,047.65
$
338,936.59
$
207,496.00
14%
INDICE
INDICADORES FINAN
FLUJO NETO DE EFECTIVO
Ao de
operacin
0
1
2
3
4
5
6
7
8
9
10
Ingresos
totales
Egresos
totales
328,000.00
144,321.00
204,224.32
274,719.06
351,956.43
455,837.53
606,331.59
772,029.45
983,445.03
1,228,855.36
1,530,993.94
191,064.18
219,577.60
252,809.87
289,334.88
337,701.97
405,635.49
480,696.60
575,372.99
684,288.74
817,914.07
CALCULO DEL VAN, R B/C Y TIR CON UNA TASA DE DESCUENTO DEL 10%
Ao
Costos
Beneficios
Factor de
de
totales
totales
actualizacin
operacin
0
1
2
3
4
5
6
7
8
9
10
($)
($)
10.0%
1.000
0.909
0.826
0.751
0.683
0.621
0.564
0.513
0.467
0.424
0.386
Total
373,290
191,064
219,578
252,810
289,335
337,702
405,635
480,697
575,373
684,289
817,914
0
144,321
204,224
274,719
351,956
455,838
606,332
772,029
983,445
1,228,855
1,573,575
3,809,772
6,595,295
679,557.99
#VALUE!
B/C =
1.25
DICADORES FINANCIEROS
Cap de trab.
Valor de Rescate
Valor
Recup. De
Residual
cap. De Trab.
16,490.00
26,091
Costos
Beneficios
Flujo neto de
actualizados
actualizados
efectivo act.
($)
373,290.00
173,694.71
181,469.09
189,939.80
197,619.61
209,686.35
228,970.66
246,673.36
268,415.75
290,205.23
315,341.28
0.00
131,200.91
168,780.43
206,400.49
240,390.98
283,039.24
342,258.38
396,173.18
458,784.36
521,154.63
606,681.22
($)
-373,290.00
-42,493.80
-12,688.65
16,460.70
42,771.36
73,352.89
113,287.72
149,499.82
190,368.62
230,949.41
291,339.94
2,675,305.83
3,354,863.83
679,557.99
Se acepta
Se acepta
($)
PERIODO DE RECUPERACION:
7
#VALUE!
AOS
10
MESES
16,490
Saldo
final
($)
-373,290.00
-415,783.80
-428,472.45
-412,011.75
-369,240.39
-295,887.50
-182,599.79
-33,099.97
157,268.65
388,218.05
679,557.99
Flujo Neto de
Efectivo
-373,290.00
-46,743.18
-15,353.27
21,909.19
62,621.55
118,135.56
200,696.10
291,332.85
408,072.04
544,566.62
755,660.77
INDICE
DEPRECIACIONES Y AMORTIZACIONES
Concepto
INVERSION FIJA (DEPRECIACION)
Malla ciclnica perimetral reforzada
Implementos y accesorios del rancho cinegtico
Kit de cacera
TOTAL
Valor original
Aos de Vida
Util
50,000.00
20.00
6,000.00
6,000.00
11.00
11.00
62,000.00
Depreciacin
Anual
Drepreciacion en 10
aos
Valor
Residual
2,500.00
25,000.00
25,000.00
545.45
545.45
5,454.55
5,454.55
545.45
545.45
3,590.91
35,909.09
26,090.91