Documentos de Académico
Documentos de Profesional
Documentos de Cultura
Activos fijos
Remodelacion local
Herramientas
Equipo para Nixtamal de 600 kg.
1 Inyector
Tanque de gas
Generarador de corriente
Intalacion hidraulica
Instalacion para quemador para nixtamal
Molino
Mquina tortilladora sencilla
Basculas
SUBTOTAL
INVERSION DIFERIDA
constitucion de grupo
Elaboracin de perfil
Asesoria
SUBTOTAL
Capital de trabajo
SUBTOTAL
1
1
1
2
1
1
1
2
2
1
1
15,000.00
10,000.00
29,000.00
1,750.00
8,961.50
7,800.00
5,000.00
10,500.00
25,000.00
97,000.00
4,300.00
Documento
Documento
Talleres
1
1
1
5,000.00
7,500.00
21,600.00
Presupuesto
30,077.17
TOTAL
TOTAL DE LA APORTACION
GRUPO
FAPPA
315,738.67
49,138.67
266,600.00
240,000.00
100.00%
15.56%
84.44%
MESES
CONCEPTO
Activos fijos
Remodelacion local
Herramientas
Equipo para Nixtamal de 600 kg.
1 Inyector
Tanque de gas
Generarador de corriente
3
X
X
X
X
X
Intalacion hidraulica
Instalacion para quemador para nixtamal
SUBTOTAL
INVERSION DIFERIDA
Elaboracin de perfil
Capacitacin
SUBTOTAL
Capital de trabajo
TOTAL
15,000.00
10,000.00
29,000.00
3,500.00
8,961.50
7,800.00
5,000.00
21,000.00
50,000.00
97,000.00
4,300.00
251,561.50
5,000.00
7,500.00
21,600.00
34,100.00
APORTACIONES
Mes 0
GRUPO
FAPPA
15,000.00
10,000.00
29,000.00
3,500.00
8,961.50
7,800.00
5,000.00
21,000.00
50,000.00
97,000.00
4,300.00
15,000.00
236,561.50
5,000.00
Mes 1
Mes 2
15,000.00
10,000.00
29,000.00
3,500.00
8,961.50
7,800.00
5,000.00
21,000.00
50,000.00
97,000.00
4,300.00
5,000.00
7,500.00
7,500.00
21,600.00
26,600.00
30,077.17
30,077.17
26,638.67
26,638.67
3,438.50
3,438.50
315,738.67
49,138.67
266,600.00
21,600.00
MESES
4
Concepto
Remodelacion local
Herramientas
Valor inicial
15,000.00
10,000.00
29,000.00
Amortizacion Anual
20%
5,800.00
10,800.00
1.2
45.00
2700
37,500.00
12
125.00
2400
3000
concepto/mes
Produccion de tortillas (Kg)
consumo de maiz
Precio Por kilo
Total de ingresos
1
Maiz
Gas
Energia Electrica
cal
Antiadherente
Aceite
Grasa
Agua
Papel
Grafito
Picado de piedra
mano de obra 3 jornales
Piedra
Administracin
Mantenimiento y vehiculo
Permisos
Ventas
renta del local
TOTAL
Saldo Mensual
Saldo acumulado
833.33
350.00
66.67
360.00
54.17
60.00
150.00
250.00
60.00
475.00
10,800.00
18.00
6,000.00
5,000.00
3,600.00
2,000.00
30,077.17
- 30,077.17
- 30,077.17
4
9,000.00
7,500.00
12
108,000.00
Capital de trabajo
30,077.17
5
3,000.00
2,500.00
12
36,000.00
5
6,750.00
833.33
350.00
66.67
360.00
54.17
60.00
150.00
250.00
60.00
475.00
10,800.00
18.00
6,000.00
1,000.00
3,600.00
2,000.00
32,827.17
3,172.83
66,180.83
6
3,000.00
2,500.00
12
36,000.00
7
3,000.00
2,500.00
12
36,000.00
8
3,000.00
2,500.00
12
36,000.00
9
3,000.00
2,500.00
12
36,000.00
10
3,000.00
2,500.00
12
36,000.00
11
3,000.00
2,500.00
12
36,000.00
9
6,750.00
833.33
350.00
66.67
360.00
54.17
60.00
150.00
250.00
60.00
475.00
10,800.00
18.00
6,000.00
10
6,750.00
833.33
350.00
66.67
360.00
54.17
60.00
150.00
250.00
60.00
475.00
10,800.00
18.00
6,000.00
1,500.00
1,000.00
3,600.00
2,000.00
34,327.17
1,672.83
77,545.00
11
6,750.00
833.33
350.00
66.67
360.00
54.17
60.00
150.00
250.00
60.00
475.00
10,800.00
18.00
6,000.00
1,000.00
3,600.00
2,000.00
32,827.17
3,172.83
75,872.17
1,000.00
3,600.00
2,000.00
32,827.17
3,172.83
80,717.83
12
total
6,000.00
45,000.00
5,000.00
37,500.00
12
72,000.00 540,000.00
12
13,500.00
833.33
350.00
66.67
360.00
54.17
60.00
150.00
250.00
60.00
475.00
10,800.00
18.00
6,000.00
1,500.00
1,000.00
3,600.00
2,000.00
41,077.17
30,922.83
111,640.67
total
101,250.00
10,833.33
4,550.00
800.00
4,320.00
650.00
720.00
1,800.00
3,000.00
720.00
5,700.00
129,600.00
216.00
72,000.00
9,000.00
16,000.00
43,200.00
24,000.00
428,359.33
111,640.67
230,150.00
139,009.33
COSTOS
RESUMEN DE COSTOS ANUALES
Concepto
Costos Variables
Maiz
Gas
cal
Antiadherente
Aceite
Grasa
Agua
Papel
Grafito
Picado de piedra
Piedra
Mantenimiento y vehiculo
seguros y permisos
Ventas
SUBTOTAL
Costos Fijos
Energia Electrica
mano de obra 4 jornales
Administracin
renta del local
SUBTOTAL
Ao 1
Ao 2
101,250.00
10,833.33
800.00
4,320.00
650.00
720.00
1,800.00
3,000.00
720.00
5,700.00
216.00
9,000.00
16,000.00
43,200.00
198,209.33
106,312.50
11,375.00
840.00
4,536.00
682.50
756.00
1,890.00
3,150.00
756.00
5,985.00
226.80
9,450.00
16,800.00
45,360.00
208,119.80
4,550.00
129,600.00
72,000.00
24,000.00
230,150.00
4,777.50
136,080.00
75,600.00
25,200.00
241,657.50
428,359.33
449,777.30
Ao 3
Ao 4
Ao 5
111,628.13
11,943.75
882.00
4,762.80
716.63
793.80
1,984.50
3,307.50
793.80
6,284.25
238.14
9,922.50
17,640.00
47,628.00
218,525.79
117,209.53
12,540.94
926.10
5,000.94
752.46
833.49
2,083.73
3,472.88
833.49
6,598.46
250.05
10,418.63
18,522.00
50,009.40
229,452.08
123,070.01
13,167.98
972.41
5,250.99
790.08
875.16
2,187.91
3,646.52
875.16
6,928.39
262.55
10,939.56
19,448.10
52,509.87
240,924.68
5,016.38
142,884.00
79,380.00
26,460.00
253,740.38
5,267.19
150,028.20
83,349.00
27,783.00
266,427.39
5,530.55
157,529.61
87,516.45
29,172.15
279,748.76
472,266.17
495,879.47
520,673.45
Precio kg de tortilla
12
Ventas totales
Mes 2
Mes 3
Mes 4
Mes 5
4,500.00
4,500.00
9,000.00
3,000.00
12
12
12
12
54,000.00
54,000.00
108,000.00
36,000.00
Ao 1
Ao 2
Ao 3
Ao 4
Ao 5
540,000.00 567,000.00 595,350.00 625,117.50 656,373.38
Mes 6
Mes 7
Mes 8
Mes 9
Mes 10
Mes 11
Mes 12
3,000.00
3,000.00
3,000.00
3,000.00
3,000.00
3,000.00
6,000.00
12
12
12
12
12
12
12
36,000.00
36,000.00
36,000.00
36,000.00
36,000.00
36,000.00
72,000.00
Proyectados
Ao 1
540,000.00
162,470.00
567,000.00
170,593.50
595,350.00
179,123.18
625,117.50
188,079.33
377,530.00
396,406.50
416,226.83
437,038.17
72,000.00
43,200.00
75,600.00
45,360.00
79,380.00
47,628.00
83,349.00
50,009.40
262,330.00
275,446.50
289,218.83
303,679.77
0.00
0.00
0.00
0.00
262,330.00
275,446.50
289,218.83
303,679.77
73,452.40
26,233.00
77,125.02
27,544.65
80,981.27
28,921.88
85,030.33
30,367.98
162,644.60
170,776.83
179,315.67
188,281.46
377,355.40
396,223.17
416,034.33
436,836.04
UTILIDAD BRUTA
GASTOS DE ADMINISTRACION
GASTOS DE VENTA
UTILIDAD DE OPERACIN
AMORTIZACION
UTILIDADES ANTES DE IMPUES
I.S.R. (28%)
P.T.U. (10%)
UTILIDAD NETA
Ao 2
Ao 3
Ao 4
BALANCE GENERAL
ACTIVOS:
ACTIVO CIRCULANTE:
BANCOS
INVENTARIOS
30,077.17
TOTAL ACTIVO
30,077.17
10,000.00
29,000.00
15,000.00
3,500.00
8,961.50
7,800.00
5000
21000
50000
97000
4300
251,561.50
7,500.00
5,000.00
21,600.00
34,100.00
315,738.67
7500
7500
15000
BALANCE GENERAL
pasivos en ceros
a corto plazo
prestamos bancarios
impuestos por pagar
etc.
CAPITAL CONTABLE:
resultado de ejercicios anteriore ya sea perdida o ganacia o en ceros
49,138.67
49,138.67
CAPITAL SOCIAL (APORTACION DE LOS SOCIOS)
OTRAS APORTACIONES (SUBSIDIO SRA):
Herramientas
Equipo para Nixtamal de 600 kg.
10,000.00
29,000.00
1 Inyector
Tanque de gas
Generarador de corriente
Intalacion hidraulica
Instalacion para quemador para nixtamal
Molino
Mquina tortilladora sencilla
Basculas
Estudios de preinversion
Programa de capacitacion y asistencia tecn
Constitucion
Capital de trabajo
3,500.00
8,961.50
7,800.00
5,000.00
21,000.00
50,000.00
97,000.00
4,300.00
21,600.00
5,000.00
3,438.50
266,600.00
315,738.67
PUNTO DE EQUILIBRIO
Concepto
Ingresos
Costos Fijos
Costos Variables
Ao 1
Ao 2
Ao 3
Ao 4
540,000
230,150
198,209
567,000
241,658
208,120
595,350
253,740
218,526
625,118
266,427
229,452
67.34%
381,798
400,888
420,932
67.34%
67.34%
67.34%
Ao 5
656,373
279,749
240,925
441,979
67.34%
Indica el % de ventas
para cubrir los costos
y no tener perdidas
FLUJO DE EFECTIVO
CONCEPTO
INVERSIN
Fija
Remodelacion local
Herramientas
Equipo para Nixtamal de 600
1 Inyector
Tanque de gas
Generarador de corriente
Intalacion hidraulica
Instalacion para quemador pa
Molino
Mquina tortilladora sencilla
Basculas
INVERSION DIFERIDA
Elaboracion del proyecto
Constitucion
Asistencia tecnica
Capital de trabajo
0
315,738.67
251,561.50
15,000.00
10,000.00
29,000.00
3,500.00
8,961.50
7,800.00
5,000.00
21,000.00
50,000.00
97,000.00
4,300.00
CICLOS PRODUCTIVOS
2
3
0
0
0
0
0
0
0
439,159.33
460,577.30
483,066.17
198,209.33
208,119.80
218,525.79
230,150.00
241,657.50
253,740.38
10,800
10,800
10,800
64,177.17
7,500.00
5,000.00
21,600.00
30,077.17
VALOR DE RESCATE
Inversion fija
INGRESOS
Ventas
Otros
EGRESOS (COSTOS)
Costos Variables
Costos Fijos
Reinversion
Amortizacion
FLUJO NETO
IVO
DUCTIVOS
4
5
0
0
0
0
0
506,679.47
531,473.45
229,452.08
240,924.68
266,427.39
279,748.76
10,800
10,800
-506,679.47
-531,473.45
12 RENTABILIDAD (Flujo Neto de Efectivo, Relacin Beneficio Costo y Tasa Interna de Retorno)
FLUJO NETO DE EFECTIVO
Aos
Ingresos
Costos y Gtos.
Inversion Fija y
Capital de
Valor
Impuestos y
Flujo Neto
Totales
Totales
Diferida Inicial
Trabajo Inicial
Residual
PTU
de Efectivo
285,661.50
30,077.17
-315,738.67
540,000.00
428,359.33
111,640.67
567,000.00
449,777.30
117,222.70
595,350.00
472,266.17
123,083.84
625,117.50
495,879.47
656,373.38
520,673.45
2,983,840.88
2,366,955.72
129,238.03
105,057.14
285,661.50
30,077.17
105,057.14
240,757.07
0.00
RELACION BENEFICIO/COSTO
Aos
Ingresos
Factor de
Ingresos
Costos y Gtos.
Factor de
Costos y Gtos.
Totales
Actualizacin
Actualizados
Totales
Actualizacin
Actualizados
315,738.67
1.00000
315,738.67
540,000.00
0.90909
490,909.09
428,359.33
0.90909
389,417.58
567,000.00
0.82645
468,595.04
449,777.30
0.82645
371,716.78
595,350.00
0.75131
447,295.27
472,266.17
0.75131
354,820.56
625,117.50
0.68301
426,963.66
495,879.47
0.68301
338,692.35
656,373.38
0.62092
407,556.22
520,673.45
0.62092
323,297.25
2,241,319.29
2,682,694.39
2,983,840.88
Relacin Beneficio/Costo
2,241,319.29
2,093,683.18
1.07
2,093,683.18
Tasa de Actualizacin:
10.00%
Flujo Neto
Tasa de
Flujo Neto de
Tasa de
Flujo Neto de
de Efectivo
Descuento
Efect. Actualz
Descuento
Efect. Actualz
10.00%
VAN 1
15.00%
50
VAN 2
-315,738.67
1.00000
-315,738.67
1.00000
-315,738.67
111,640.67
0.90909
101,491.52
0.86957
97,078.84
117,222.70
0.82645
96,878.26
0.75614
88,637.20
123,083.84
0.75131
92,474.71
0.65752
80,929.62
129,238.03
0.68301
88,271.31
0.57175
73,892.26
240,757.07
0.62092
149,491.20
0.49718
119,698.81
406,203.63
TIR =
212,868.33
17,480.44
68,370.26
25.57%
T1 = Tasa menor
10.00%
144,498.07
406,203.63
T2 = Tasa mayor
15.00%
212,868.33
144,498.07
TIR
Indicador
TIR
Van
B/C
(VAN1*T2)-(VAN2*T1)
VAN1-(VAN2)
Valor
26%
$212,868.33
1.07
25.57%
0
-315,738.67
-315,738.67
1
101,491.52
-214,247.15
2
96,878.26
- 117,368.89
Periodo de recuperacion
3.00 aos
0.25 kilos
localidad
total
221
172
1332
590
1818
total
3
92,474.71
24,894.18
4
88,271.31
63,377.13
5
149,491.20
212,868.33
452563.5
ao3
ao4
29039.4 34847.28
22600.8 27120.96
175024.8 210029.76
77526
93031.2
238885.2 286662.24
543076.2
651691.44
ao5
41816.736
32545.152
252035.712
111637.44
343994.688
782029.728
DEPRECIACIONES
Concepto
Unidad
Cantidad
Costo
Unitario
TOTAL
1.00
1.00
2.00
1.00
1.00
1.00
2.00
2.00
1.00
1.00
10,000.00
29,000.00
1,750.00
8,961.50
7,800.00
5,000.00
10,500.00
25,000.00
97,000.00
4,300.00
Costo
Total
10,000.00
29,000.00
3,500.00
8,961.50
7,800.00
5,000.00
21,000.00
50,000.00
97,000.00
4,300.00
###
Aos de
Drepreciac
Valor
Depreciaci
Vida Util
ion en 5 Residual
on Anual
aos
5.00
10.00
5.00
5.00
10.00
7.00
10.00
10.00
10.00
7.00
2,000.00
2,900.00
700.00
1,792.30
780.00
714.29
2,100.00
5,000.00
9,700.00
614.29
10,000.00
14,500.00
3,500.00
8,961.50
3,900.00
3,571.43
10,500.00
25,000.00
48,500.00
3,071.43
14,500.00
3,900.00
1,428.57
10,500.00
25,000.00
48,500.00
1,228.57
###
###
###