DESARROLLO DE HATO BOVINO LECHERO

"EL VERDE Y NOBLE MEZQUITE, SPR DE RL"

CONCEPTO
COMPOSICION DEL HATO
VACAS
VAQUILLAS (2-3 AOS)
VAQUILLAS (1-2 AOS)
BECERRAS
BECERROS
SEMENTALES
TOTAL DE CABEZAS (No.)
UNIDADES ANIMAL POR AO
SUPERFICIE TERRENO REQUERIDA (HA)
C O M PRA D E GANAD O
VAQUILLAS AL PARTO
SEMENTALES
M O R TALI DAD
VACAS
BECERRAS
BECERROS
SEMENTALES
V E N TAS
VACAS DE DESECHO
VAQUILLAS
BECERROS
SEMENTALES DE DESECHO
LECHE LITROS (PARA VENTA)
PARAMETROS TECNICOS
PARICIONES (%)
PARICIONES HEMBRAS (%)
PARICIONES MACHOS (%)
CRIAS DESTETADAS
VACAS DE DESHECHO (%)
SEMENTALES DE DESECHO (%)
MORTALIDAD DE ADULTOS (%)

AOS
U. A.
1.00
0.90
0.70
0.30
0.30
1.25

Sit. Actual

39
0
0
0
0
39
1,521
11,864

89
0
0
33
33
3
158
3,471
27,074

80
0
33
31
31
3
178
3,120
24,336

66
33
31
25
25
3
183
2,574
20,077

88
29
25
33
33
4
212
3,432
26,770

102
22
33
38
38
4
237
3,978
31,028

107
30
38
40
40
5
260
4,173
32,549

50

0.00

0.00

0.00

0.00

0.00

2
1
1
0

2
0
0
0

1
0
0
0

2
1
1
0

2
1
1
0

2
1
1
0

7
0
33
1
350,713.40
85.00%
50.00%
50.00%
90.00%
8.00%
25.00%
2.00%

12
10
13
15
16
0
2
1
1
2
31
25
33
38
40
1
1
1
1
1
315,248.00 260,079.60 346,772.80 401,941.20 421,644.20
85.00%
50.00%
50.00%
90.00%
15.00%
25.00%
2.00%

85.00%
50.00%
50.00%
90.00%
15.00%
25.00%
2.00%

85.00%
50.00%
50.00%
90.00%
15.00%
25.00%
2.00%

85.00%
50.00%
50.00%
90.00%
15.00%
25.00%
2.00%

85.00%
50.00%
50.00%
90.00%
15.00%
25.00%
2.00%

MORTALIDAD CRIAS POSDESTETE (%)

LACTANCIA/VACA/DIA (LTS)
DIAS DE LACTANCIA/AO
LECHE/VACA/AO (LTS)
TOTAL LECHE AO (LTS)
LECHE PARA CRIAS (%)
LECHE PARA VENTA (%)
VAQUILLAS AL PARTO A VENTA (%)
PROGRAMA DE VOLUMENES DE PRODUCCION
CONCEPTO

FACTOR

3.00%
19.0
305
5,795
438,391.75
20%
80%
5%

SIT ACTUAL

VACAS DE DESECHO
VAQUILLAS
BECERROS ENGORDADOS
SEMENTALES PIE DE CRIA
LECHE PARA VENTA (LT)
VAQUILLAS AL PARTO

TOTAL LECHE AO (LITROS)

LECHE PARA CRIAS (20%)
LECHE PARA VENTA Y ELAB QUESO (80%)

1
2
438,391.75 394,060.00
87,678.35
78,812.00
### 315,248.00

1
7
0
33
1
350,713

3.00%
3.00%
3.00%
3.00%
3.00%
19.0
19.0
19.0
19.0
19.0
305
305
305
305
305
5,795
5,795
5,795
5,795
5,795
394,060.00 325,099.50 433,466.00 502,426.50 527,055.25
20%
20%
20%
20%
20%
80%
80%
80%
80%
80%
5%
5%
5%
5%
5%

2
12
0
31
1
315,248

A
3
10
2
25
1
260,080

4
13
1
33
1
346,773

O
5
15
1
38
1
401,941

S
6
16
2
40
1
421,644

O
S
3
4
5
6
7
8
325,099.50 433,466.00 502,426.50 527,055.25 586,164.25 660,050.50
65,019.90 86,693.20
###
###
###
###
260,079.60
###
###
###
###
###

INGRESOS:

10

ANALISIS FINANCIERO

"EL VERDE Y NOBLE MEZQUITE, SPR DE RL"

119
35
40
45
45
6
290
4,641
36,200
0.00

134
37
45
50
50
6
321
5,226
40,763
0.00

148
41
50
56
56
7
358
5,772
45,022
0.00

164
46
56
62
62
8
398
6,396
49,889
0.00
0

Vacas de Desecho

Promedio de produccin (lts) 18

Vaca Pie de Cra

% Vacas en produccin:

80%

Vaquillas al Parto..........................

% Vacas secas:

20%

Leche...............................

Promedio lactancia (DEL):

305

Becerros
TOTAL

PRECIOS A MERCADO DE LOS ANIMALES:

3
1
1
0

3
1
1
0

3
1
1
0

EGRESOS:
Establecimiento de Praderas

Semental (Pie de Cra nacional):

$28,000

Vaquillas Adquiridas........................

Vaca Holstein (Pie de Cra nacional):

$18,000

Inversion Productor

Becerros:
Vaquillas al Parto:

2
1
1
0

Semental Desecho.............................

CARACTERISTICAS:

$800

Recurso Federal

$20,000

Obra Civil y Equipo.

Inversion Productor

Vaca Holstein (Desecho):

Semental (Desecho):

$13,000

Recurso Federal

$6,300

Costos de Operacin
Pago ISR..................
Seguro Ganadero

18
20
22
25
2
2
2
2
45
50
56
62
2
2
2
2
468,931.40 528,040.40 583,208.80 646,258.40

TOTAL
UTILIDADES:
Utilidad anual.......................
Utilidad mensual..................

85.00%
50.00%
50.00%
90.00%
15.00%
25.00%
2.00%

85.00%
50.00%
50.00%
90.00%
15.00%
25.00%
2.00%

85.00%
50.00%
50.00%
90.00%
15.00%
25.00%
2.00%

85.00%
50.00%
50.00%
90.00%
15.00%
25.00%
2.00%

Utilidad diaria.......................
Pago ISR
Pago PTU
VAN INGRESOS

3.00%
3.00%
19.0
19.0
305
305
5,795
5,795
586,164.25 660,050.50
20%
20%
80%
80%
5%
5%

3.00%
19.0
305
5,795
729,011.00
20%
80%
5%

3.00%
19.0
305
5,795
807,823.00
20%
80%
5%

9
22
2
56
2
583,209

10
25
2
62
2
646,258

S
7
18
2
45
2
468,931

8
20
2
50
2
528,040

9
10
729,011.00 807,823.00
145,802.20 161,564.60
583,208.80 646,258.40

VAN EGRESOS
COSTO-BENEFICIO

FLUJO DE CAJA
A
VALOR:

.........................

Unidad

$6,500 Cbza

$13,000 Cbza

12

10

13

15

16

18

20

22

$18,000.00 Cbza

$20,000.00 Cbza

350,713

315,248

260,080

346,773

401,941

421,644

468,931

528,040

583,209

33

31

25

33

38

40

45

50

56

$2,052,824

$1,896,364

$1,566,938

$2,082,750

$2,412,177

$2,533,543

$2,826,123

$3,177,222

$3,506,648

12

12

12

12

12

12

12

12

12

$169,000

$169,000

$169,000

$169,000

$169,000

$169,000

$6,052,808

$256,996

$256,996

$256,996

$256,996

$256,996

$256,996

$256,996

$256,996

ANUAL..................................

($3,999,984)

$1,639,368

$1,309,942

$1,825,754

$2,155,181

$2,276,547

$2,569,127

$2,920,226

$3,249,652

MESUAL...............................

($333,332)

$136,614

$109,162

$152,146

$179,598

$189,712

$214,094

$243,352

$270,804

DIARIA.................................

($10,965)

$4,494

$3,591

$5,005

$5,908

$6,241

$7,043

$8,005

$8,908

$503,597

$464,482

$382,126

$511,079

$593,436

$623,777

$696,922

$784,697

$867,053

$148,058

$136,558

$112,345

$150,257

$174,470

$183,390

$204,895

$230,701

$254,914

$97,754

$90,303

$74,616

$99,179

$114,866

$120,645

$134,577

$151,296

$166,983

$5.50 Lt
$800.00 Cbza

UN

VALOR:

20

$15,285.00

Aportacin Total
$305,700.00

50

$32,000

50

$750,000

$850,000 $1,600,000.00

1
0

$11,000.00

$2,378,000 $2,389,000.00
$87,984
$169,000
$3,989,000

$169,000 $169,000 $169,000

$288,229

$12,238

$12,238

$12,238

$12,238

$12,238

$12,238

$12,238

$12,238

$0

$7

$6

$8

$9

$10

$11

$12

$14

CALCULO DE IMPUESTOS BAJO EL REGIMEN FISCAL SIMPLIFICADO DE TRIBUTACIO

10
AO 1

AO2

AO3

AO4

AO 5

2
25
0

A) ENTRADAS

$2,052,823.70

$1,896,364.00

$1,566,937.80

$2,082,750.40

$2,412,176.60

B) SALIDAS

$6,052,808.00

$256,996.00

$256,996.00

$256,996.00

$256,996.00

($3,999,984)

$1,639,368

$1,309,942

$1,825,754

$2,155,181

($399,998)

$163,937

$130,994

$182,575

$215,518

($3,599,986)

$1,475,431

$1,178,948

$1,643,179

$1,939,663

($149,574)

1,443,792.18

1,153,666.37

1,607,942.77

1,898,068.58

($3,450,412)

$31,639

$25,281

$35,236

$41,594

$0

$0

$0

$0

$0

($3,450,412)

$31,639

$25,281

$35,236

$41,594

($1,176,927)

$6,971

$4,809

$8,194

$10,355

$1,281

$1,281

$1,281

$1,281

$1,281

($1,178,208)

$5,690

$3,528

$6,913

$9,074

0
646,258
62
$3,892,421

C) BASE DEL IMPUESTO (A-B)

D) 10% PTU (RETENER Y ENTERAR 3% A SHCP)

E) INGRESO ACUMULABLE PREVIO (C-D)

F) EXENCION ((20 SMG x 365)/A)xE

G) INGRESO ACUMULABLE OPTATIVO (E-F)

12

H) CAMBIO EN EL CAPITAL

4
$169,000

I) BASE REDUCIDA DEL IMPUESTO (G-H)

$256,996
J) DETERMINACION DEL PAGO PROVISIONAL DEL
ISR, EMPLEANDO LA TARIFA INDICADA EN EL ARTICULO 80 DE LA LEY DEL ISR (CORRESPONDE AL
$3,635,425
$302,952
$9,966

PENULTIMO RENGLON CON UN RANGO DE

$42,877.35 A $125,000 TENIENDO UNA CUOTA FIJA
DE $10,791.84 Y UN 34% SOBRE EL EXCEDENTE
DEL LIMITE INFERIOR.

$963,497
K) ACREDITAMIENTO DEL 10% DE 1 SMG/AO.
$283,268
L) ISR ANUAL CAUSADO (J-K)
$185,353

M) REDUCCION POR SUBSIDIO (50%) (Lx0.50)

($589,104)

$2,845

$1,764

$3,456

$4,537

N) ISR ANUAL NETO (L-M)

($589,104)

$2,845

$1,764

$3,456

$4,537

$12,238

$15

SIMPLIFICADO DE TRIBUTACION

AO 6

AO 7

AO 8

AO 9

AO 10

$2,533,543.10

$2,826,122.70

$3,177,222.20

$3,506,648.40

$3,892,421.20

$256,996.00

$256,996.00

$256,996.00

$256,996.00

$256,996.00

$2,276,547

$2,569,127

$2,920,226

$3,249,652

$3,635,425

$227,655

$256,913

$292,023

$324,965

$363,543

$2,048,892

$2,312,214

$2,628,204

$2,924,687

$3,271,883

2,004,956.12

2,262,631.11

2,571,844.61

2,861,970.42

3,201,720.71

$43,936

$49,583

$56,359

$62,717

$70,162

$0

$0

$0

$0

$0

$43,936

$49,583

$56,359

$62,717

$70,162

$11,152

$13,072

$15,376

$17,537

$20,069

$1,281

$1,281

$1,281

$1,281

$1,281

$9,871

$11,791

$14,094

$16,256

$18,787

$4,935

$5,895

$7,047

$8,128

$9,394

$4,935

$5,895

$7,047

$8,128

$9,394

COSTOS VARIABLES MENSUALES

Costo por

No de

Costo por

unidad

unidades

mes

Alimento
Concentrado (Tonelada)

$3,500.00

$7,000.00

Ensilado (Tonelada.)

$2,430.00

$7,290.00

TOTAL

$5,930.00

$14,290.00

MVZ

$7,000.00

$7,000.00

Ordeadores

$3,500.00

$7,000.00

Celador

$1,000.00

$1,000.00

Vaquero/Corralero

$2,500.00

$5,000.00

Vigilante

$3,800.00

$3,800.00

Encargadas de Becerreras

$1,000.00

$3,000.00

$18,800.00

10

$26,800.00

Luz Estimacion

$1,800.00

$1,800.00

Agua

$1,000.00

$1,000.00

TOTAL

$2,800.00

$2,800.00

Antibioticos (500ml)

$500.00

$1,000.00

Desparasitantes (250ml)

$100.00

$300.00

Vacunas (100ml)

$100.00

30

$3,000.00

Antiinflamatorios (250 ml)

$100.00

$200.00

Infusiones IM (Paq. 20)

$200.00

$200.00

$50.00

$150.00
$400.00

Salarios

TOTAL
Servicios

Medicamentos

Pipetas (Paq. 25)

Sueros (500ml)

$80.00

$200.00

$200.00

$1,330.00

47

$5,450.00

Chemmise(Paq. 80)

$40.54

$40.54

Funda francesa (Paq. 25)

$33.00

$99.00

Guantes (Bolsa 50)

$50.00

$100.00

Semen (Dosis 0.5 y 0.25)

$250.00

15

$3,750.00

Otros

$300.00

$300.00

TOTAL

$673.54

22

$4,289.54

$5.40

185

Otros
TOTAL
Inseminacin Artificial

Varios
Gasolina (litros)
Reparaciones (Autos)

$999.00

$500.00

$1,000.00

Otros

$1,500.00

$1,500.00

TOTAL

$2,005.40

188

$3,499.00

Pago ISR (Trimestral)

SUBTOTAL

$0

$0.00
$57,128.54

COSTOS FIJOS MENSUALES

Vida util

Costo por

Depreciacin

Costo por

(aos)

unidad

(anual)

mes

Animales
Vacas

$18,000

$2,285.71

Vaquillas

$32,000

$2,888.89

$240.74

$50,000

$5,174.60

$17,002.65

$1,444.44

TOTAL

$16,761.90

Obra Civil
Corrales con echaderos

15

$260,000

$17,333.33

Bebederos

15

$13,900

$926.67

$77.22

Comederos

15

$23,000

$1,533.33

$127.78

Sala de Ordeo

15

$370,000

$24,666.67

$2,055.56

Caseta de vigilancia

15

$35,000

$2,333.33

$194.44

Cuarto de enfriamiento

15

$65,550

$4,370.00

$364.17

Corral de Curentena

15

$100,000

$6,666.67

$555.56

Bao

15

$6,996

$466.40

$38.87

Area de Espera de Ordea

15

$180,000

$12,000.00

$1,000.00

Corrales de Posdestete

15

$100,800

$6,720.00

$560.00

Sombreaderos

15

$180,061

$12,004.07

$1,000.34

$1,335,307

$89,020.47

$7,418.37

TOTAL
Equipo sin motor adquirido
Thermo N.L

$8,000

$1,600.00

$133.33

Jeringas (x4)

$1,000

$200.00

$16.67

Aplicadores para IA (x2)

$800

$160.00

$13.33

Descongeladores IA (x2)

$3,000

$600.00

$50.00

Pinzas (x8)

$300

$60.00

$5.00

Becerreras (x35

$7,200

$1,440.00

$120.00

Aretadoras (x2)

$480

$96.00

$8.00

Agujas (x30)

$1,500

$300.00

$25.00

$22,280

$4,456.00

$371.33

TOTAL
Equipo con motor adquirido

Ventiladores

(x3)

$8,000

Aspersores

(x3)

$6,000

Maquina de ordeo

15

$555,000

$37,000.00

$3,083.33

Tanque enfriador

15

$45,000

$3,000.00

$250.00

Carro mezclador

15

$308,400

$20,560.00

$1,713.33

Ensiladora
TOTAL
SUBTOTAL

15

$59,013

$3,934.20

$327.85

$981,413

$64,494.20

$5,374.52
$30,166.87

COSTOS DE PRODUCCION MENSU

DE SENSIBILIDAD ECON

COSTOS VARIABLES
Alimento
Salarios
Servicios
Medicamentos
Inseminacin Art.
Varios
Pago ISR
SUBTOTAL
COSTOS FIJOS
Animales
Instalaciones
Equipo con motor
Equipo sin motor
SUBTOTAL
TOTAL
INVERSION INICIAL:

TOTAL
PUNTO DE EQUILIBRIO EN
UNIDADES PRODUCIDAS
PUNTO DE EQUILIBRIO EN
VENTAS
INGRESOS TOTALES
UTILIDAD NETA ECONOMICA
RENTABILIDAD DEL CAPITAL INVERTIDO
EN EL TRIMESTRE
RENTABILIDAD ANUAL DEL CAPITAL
INVERTIDO

Conceptos de Inversion en infraestrcutura ganadera para el repoblamiento

Conceptos

Participacin

Vaquillas Adquiridas............
Inversion Productor

%
50

Valor
$32,000.00

10

$750,000.00

Recurso Federal

11.3

$850,000.00

Inversion Productor

1.5

$11,000.00

Recurso Federal

31

$2,378,000.00

Inversion Productor

40

$3,000,000.00

Establecimiento de Prader Inversion Productor

$305,700.00

2.2

$169,000.00

Obra Civil y Equipo

Terreno
Seguro ganadero

Inversion Productor

Inversion Total del Proyecto

$7,495,700.00

COSTOS DE PRODUCCION MENSUALY ANALISIS

DE SENSIBILIDAD ECONMICA
Costo

Costo/lt

Porentaje

$14,290

0.49

16.37%

$26,800

0.92

30.70%

$2,800.00

0.10

3.21%

$5,450

0.19

6.24%

$4,290

0.15

4.91%

$3,499

0.12

4.01%

$0

0.00

0.00%

$57,129

1.95

65.44%

$17,003

0.58

19.48%

$7,418

0.25

8.50%

$371

0.01

0.43%

$5,374.52

0.18

6.16%

$30,167

1.03

34.56%

0.00
$87,295

2.99

100%

COSTOS FIJOS

$2,389,000

COSTOS VARIABLES

$57,129

TERRENO

$3,000,000
$5,446,129

26,339.96

(CFT/ (PVU-CVU))

$81,653.86

(CFT/ (1-(CVU/PVU)))

$87,678.25
$14,561.96

1.13%

(IT-SCV-PTU)

(UNE/((24,442x3)+(88x13000)+43,279))
* 89=No de vacas
* 13,000= costo aprox/vaca.

4.51%

* 24,424= Costo Fijo Total

* 43,279= Costo Variable Total

ganadera para el repoblamiento

Inversion Inicial
$1,600,000.00

$2,389,000.00