Porcentaje de venta

Sacrificio por dia Cbz 10 Canal

N° de matanzas Semana 2 0%
N° de semanas Mes 4 Semana 0
Sacrificio semanal Cbz 20

Compra
N° cbs mensual 80 Mensual 0
Precio kgs kg 52
peso animal kg 600.00
Precio animal 31200.00

Sacrificio
PRODUCCIÓN
Numero de canales mes 80
Rendimiento canal 62%
Peso del canal caliente Kg 372.00
Peso del canal frio 360.84
Peso total de medias canales kgs/canal 28,867
Toneladas/mes 28.87

Costos / KG canal frio kg $83.87

Costos directos del rastro $2.71
Costo de Distribucion y venta $3.84
Precio canal $90.42
Precio de venta canal $96.75

Costo deshuese $2.38

Costo administracion $1.87
Porcentaje de venta
Piesas basicas
100%
10

80
INVERCION

UNIDAD DE INVERSIÓN APORTACIONES

CONCEPTO CANT UNITARIO
MEDIDA TOTAL
EMPRESA FINACIEMIENTO TOTAL
INVERSIÓN FIJA
Equipamiento y distrubucion -
Empacadora alto vacio unidad 1 80,000.00 80,000.00 80,000.00 80,000
Camioneta unidad 2 300,000.00 600,000.00 - 600,000.00 600,000
Taras de plastico unidad 180 160.00 28,800.00 28,800.00 28,800

TOTAL INVERSIÓN FIJA 708,800.00 - 708,800.00 708,800.00

INVERSIÓN DIFERIDA
- - -
- - -

TOTAL INVERSIÓN DIFERIDA - - - -

CAPITAL DE TRABAJO
Capital de Trabajo Presupuesto 1 114,579 114,579 114,579 114,579
Materia prima Cabeza 40 31,200 1,248,000.00 379,710.00 868,290 1,248,000

TOTAL CAPITAL DE TRABAJO 1,362,579 379,710.00 982,869 1,362,579

INVERSIÓN TOTAL 2,071,379 379,710.00 1,691,669 2,071,379
PARTICIPACIÓN EN LA INVERSIÓN 100% 18.33% 81.67%
 1 2 3 4 5 6 7 8 9 13
Acopio y Sacrificio
Rendimientos

Deshuese bolsas N° % Canal Kg Canal Costo Kg % Canal Costo Kg Costo Precio

Pzas Kg Cuarto ajustado ajustado +
costo
totales

CD S Hueso 4.17% 15.0 $83.87

CT S Hueso 5.29% 19.1 $83.87
CT S Sebo 4.28% 15.4 $83.87
CT S Riñon 2 0.29% 1.0 $83.85
CT S Cola 1 0.44% 1.6 $83.87 1.6 1.1% $112.56 $123.35 195.3

CD PB Aguja 1 2 2.39% 8.6 $83.87 8.6 5.8% $92.41 $103.20 890.2

CD PB Chamberete con hueso 1 2 4.27% 15.4 $83.87 15.4 10.4% $92.41 $103.20 1,589.3
CD PB Espaldilla 2 2 7.47% 27.0 $83.87 27.0 18.3% $92.41 $103.20 2,783.5
CD PB Sobre costilla 2 2 1.73% 6.3 $83.87 6.3 4.2% $92.41 $103.20 645.8
CD PB Capote 1 2 4.13% 14.9 $83.87 14.9 10.1% $92.41 $103.20 1,537.3
CD PB Costilla 2 2 6.95% 25.1 $83.87 25.1 17.0% $92.41 $103.20 2,588.4
CD PB Pecho 1.5 2 4.51% 16.3 $83.87 16.3 11.0% $92.41 $103.20 1,677.9
CD PB Jiba 2 2 5.61% 20.2 $83.87 20.2 13.7% $92.41 $103.20 2,089.4
CD PB Pezcuezo 1 2 3.18% 11.5 $83.87 11.5 7.8% $92.41 $103.20 1,182.8
CD P Recorte 0.25 0.68% 2.5 $83.87 2.5 1.7% $92.41 $103.20 253.3

CT PB Arrachera 0.25 2 1.12% 4.0 $83.87 4.0 2.5% $102.21 $113.01 454.9
CT PB Costilla 1.5 2 3.18% 11.5 $83.87 11.5 7.0% $102.21 $113.01 1,295.2
CT PB Falda 1.25 2 4.80% 17.3 $83.87 17.3 10.7% $102.21 $113.01 1,959.3
CT PB Lomo 2 2 5.54% 20.0 $83.87 20.0 12.3% $102.21 $113.01 2,258.9
CT PB Aguayon 2 2 3.01% 10.9 $83.87 10.9 6.7% $102.21 $113.01 1,228.6
CT PB Bola 1 2 3.72% 13.4 $83.87 13.4 8.3% $102.21 $113.01 1,518.4
CT PB Chamberete 1 2 3.64% 13.1 $83.87 13.1 8.1% $102.21 $113.01 1,485.1
CT PB Empuje 0.25 2 1.09% 3.9 $83.86 3.9 2.4% $102.21 $113.01 443.8
CT PB Pulpa negra 2 2 6.79% 24.5 $83.87 24.5 15.1% $102.21 $113.01 2,767.7
CT PB Pulpa blanca 2 2 9.17% 33.1 $83.87 33.1 20.3% $102.21 $113.01 3,738.4
CT PB Suadero 0.25 2 1.62% 5.8 $83.87 5.8 3.6% $102.21 $113.01 660.1
CT P Recorte 0.25 0.95% 3.4 $83.88 3.4 2.1% $102.21 $113.01 385.5
Total deshuese 27.5 43 100.00% 360.8 310.2 33,628.8
360.8

CD 18 45.1% 162.7 $13,644 147.7 47.6% $92.41

CT 25 54.9% 198.2 $16,620 162.6 52.4% $102.21
C 43 100.0% 360.8 $30,264 310.2 100.0% $97.55
$30,264

PB Piezas basica 83.9% 302.8 302.8 97.6%

P Porcionado 1.6% 5.9 5.9 1.9%
S Subproductos 14.5% 52.2 1.6 0.5%
100.0% 360.8 310.2 100.0%
 14 17 16

Ton Precio Venta

Kg de
venta

1.2 $1.00 $15

1.5 $1.00 $19
1.2 $3.00 $46
0.1 $20.00 $40
0.1 $80.00 $127

0.7 $125.00 $1,078

1.2 $100.00 $1,540
2.2 $125.00 $3,371
0.5 $125.00 $782
1.2 $125.00 $1,862
2.0 $100.00 $2,508
1.3 $125.00 $2,032
1.6 $125.00 $2,531
0.9 $100.00 $1,146
0.2 $101.00 $248
Hueso
0.3 $135.00 $543
0.9 $100.00 $1,146
1.4 $125.00 $2,167
1.6 $140.00 $2,798
0.9 $135.00 $1,468
1.1 $135.00 $1,814
1.1 $100.00 $1,314
0.3 $135.00 $530
2.0 $135.00 $3,306
2.6 $130.00 $4,301
0.5 $135.00 $789
0.3 $110.00 $375
28.9 $37,898
24.7 Pulpa blanca
Suadero
Recorte
Hueso

Sebo
Riñon
24.22 $1.53 $37,028
0.469 $1.33 $623
4.174 $0.06 $247
28.87 $1.31 $37,898
Sacrificio por dia 10
Sal 6 kg por cabeza
Disel 5 Lt por cabeza
Guia de transito 30% Por el peso total de la carga

Costos de operación Rastro Costo unitario

Deguelle Servicio 100

Transito Servicio 1116
Sal Kilogramos 16
Imprevistos Lote 500
Gasolina cacahuatepec Litros 23.00
Disel Rastro Litros 23
Matanceros Jornal 700
Canaleros Jornal 300
Ayudantes matanceros Jornal 400
Responsable del rastro Jornal 700

Costos directos de CEDIS

Mano de obra deshuese Unidad 500
Mano de obra descarga Lote 300
Bolsas de alto vacio Unidad 7
Almacenista Jornal 450

Costo ventas
Viaje 9000
Chofer vendedor Jornal 10000
Gasolina reparto Litros 23
Encargado de mostrador Jornal 350

Costos de administracion
Energia Servicio 15000
Renta Servicio 250
Sueldo Dia 10000
Publicidad Servicio 1000
Papeleria Lote 500

Materia prima
Ganado 600.00 52
el peso total de la carga

Cantidad Frecuencia Costo mensual Costo anual

10 8 8,000 96,000
1 8 8,928 107,136
60 8 7,680 92,160
1 8 4,000 48,000
21.74 8 4,000 48,000
50 8 9,200 110,400
2 8 11,200 134,400
3 8 7,200 86,400
3 8 9,600 115,200
1 12 8,400 100,800
Sub total 78,208 938,496

10 8 40,000 480,000
1 8 2,400 28,800
275 8 15,400 184,800
1 24 10,800 129,600
Sub total 68,600 823,200

1 8 72,000 864,000
2 1 20,000 240,000
15 30 10,350 124,200
1 24 8,400 100,800
Sub total 110,750 1,329,000

1 1 15,000 180,000
1 30 7,500 90,000
3 1 30,000 360,000
1 1 1,000 12,000
1 1 500 6,000
Sub total 54,000 648,000

10 8 2,496,000.00 29,952,000.00
Sub total 2,496,000.00 29,952,000.00
 Proyecto de Rastro TIF
PROYECCION DE COSTOS TOTALES

CONCEPTO/AÑOS AÑO 1 AÑO 2 AÑO 3

Costos Variables 31,713,696.00 31,713,696.00 31,713,696.00
Deguelle 96,000.00 96,000.00 96,000.00
Transito 107,136.00 107,136.00 107,136.00
Sal 92,160.00 92,160.00 92,160.00
Imprevistos 48,000.00 48,000.00 48,000.00
Gasolina cacahuatepec 48,000.00 48,000.00 48,000.00
Disel Rastro 110,400.00 110,400.00 110,400.00
Matanceros 134,400.00 134,400.00 134,400.00
Canaleros 86,400.00 86,400.00 86,400.00
Ayudantes matanceros 115,200.00 115,200.00 115,200.00
Responsable del rastro 100,800.00 100,800.00 100,800.00
Mano de obra deshuese 480,000.00 480,000.00 480,000.00
Mano de obra descarga 28,800.00 28,800.00 28,800.00
Bolsas de alto vacio 184,800.00 184,800.00 184,800.00
Almacenista 129,600.00 129,600.00 129,600.00
Ganado 29,952,000.00 29,952,000.00 29,952,000.00
Costos fijos 1,977,000.00 1,977,000.00 1,977,000.00
Viaje 864,000.00 864,000.00 864,000.00
Chofer vendedor 240,000.00 240,000.00 240,000.00
Gasolina reparto 124,200.00 124,200.00 124,200.00
Encargado de mostrador 100,800.00 100,800.00 100,800.00
Energia 180,000.00 180,000.00 180,000.00
Renta 90,000.00 90,000.00 90,000.00
Sueldo 360,000.00 360,000.00 360,000.00
Publicidad 12,000.00 12,000.00 12,000.00
Papeleria 6,000.00 6,000.00 6,000.00
Costos totales (Costos Fijos+Costos 33,690,696.00 33,690,696.00 33,690,696.00
variables)
o TIF
S TOTALES

AÑO 4 AÑO 5
31,713,696.00 31,713,696.00
96,000.00 96,000.00
107,136.00 107,136.00
92,160.00 92,160.00
48,000.00 48,000.00
48,000.00 48,000.00
110,400.00 110,400.00
134,400.00 134,400.00
86,400.00 86,400.00
115,200.00 115,200.00
100,800.00 100,800.00
480,000.00 480,000.00
28,800.00 28,800.00
184,800.00 184,800.00
129,600.00 129,600.00
29,952,000.00 29,952,000.00
1,977,000.00 1,977,000.00
864,000.00 864,000.00
240,000.00 240,000.00
124,200.00 124,200.00
100,800.00 100,800.00
180,000.00 180,000.00
90,000.00 90,000.00
360,000.00 360,000.00
12,000.00 12,000.00
6,000.00 6,000.00
33,690,696.00 33,690,696.00
Proyecto de Rastro TIF

Presupuesto Anual de Ingresos

Ingreso por Ingreso
Concepto
unidad ($) mensual ($) Año 1 Año 2 Año 3 Año 4 Año 5
Canal de res 34,909.79 0.00 $ - $ - $ - $ - $ -

Aguja 1,078.25 86,260.00 $ 1,035,120.0 $ 1,035,120.0 $ 1,035,120.0 $ 1,035,120.0 $ 1,035,120.0

Chamberete con hueso 1,540.00 123,200.00 $ 1,478,400.0 $ 1,478,400.0 $ 1,478,400.0 $ 1,478,400.0 $ 1,478,400.0
Espaldilla 3,371.38 269,710.00 $ 3,236,520.0 $ 3,236,520.0 $ 3,236,520.0 $ 3,236,520.0 $ 3,236,520.0
Sobre costilla 782.25 62,580.00 $ 750,960.0 $ 750,960.0 $ 750,960.0 $ 750,960.0 $ 750,960.0
Capote 1,862.00 148,960.00 $ 1,787,520.0 $ 1,787,520.0 $ 1,787,520.0 $ 1,787,520.0 $ 1,787,520.0
Costilla 2,508.10 200,648.00 $ 2,407,776.0 $ 2,407,776.0 $ 2,407,776.0 $ 2,407,776.0 $ 2,407,776.0
Pecho 2,032.25 162,580.00 $ 1,950,960.0 $ 1,950,960.0 $ 1,950,960.0 $ 1,950,960.0 $ 1,950,960.0
Jiba 2,530.75 202,460.00 $ 2,429,520.0 $ 2,429,520.0 $ 2,429,520.0 $ 2,429,520.0 $ 2,429,520.0
Pezcuezo 1,146.10 91,688.00 $ 1,100,256.0 $ 1,100,256.0 $ 1,100,256.0 $ 1,100,256.0 $ 1,100,256.0
Recorte 247.85 19,828.32 $ 237,939.8 $ 237,939.8 $ 237,939.8 $ 237,939.8 $ 237,939.8

Arrachera 543.38 43,470.00 $ 521,640.0 $ 521,640.0 $ 521,640.0 $ 521,640.0 $ 521,640.0

Costilla 1,146.10 91,688.00 $ 1,100,256.0 $ 1,100,256.0 $ 1,100,256.0 $ 1,100,256.0 $ 1,100,256.0
Falda 2,167.25 173,380.00 $ 2,080,560.0 $ 2,080,560.0 $ 2,080,560.0 $ 2,080,560.0 $ 2,080,560.0
Lomo 2,798.46 223,876.80 $ 2,686,521.6 $ 2,686,521.6 $ 2,686,521.6 $ 2,686,521.6 $ 2,686,521.6
Aguayon 1,467.72 117,417.60 $ 1,409,011.2 $ 1,409,011.2 $ 1,409,011.2 $ 1,409,011.2 $ 1,409,011.2
Bola 1,813.86 145,108.80 $ 1,741,305.6 $ 1,741,305.6 $ 1,741,305.6 $ 1,741,305.6 $ 1,741,305.6
Chamberete 1,314.20 105,136.00 $ 1,261,632.0 $ 1,261,632.0 $ 1,261,632.0 $ 1,261,632.0 $ 1,261,632.0
Empuje 530.15 42,411.60 $ 508,939.2 $ 508,939.2 $ 508,939.2 $ 508,939.2 $ 508,939.2
Pulpa negra 3,306.42 264,513.60 $ 3,174,163.2 $ 3,174,163.2 $ 3,174,163.2 $ 3,174,163.2 $ 3,174,163.2
Pulpa blanca 4,300.53 344,042.40 $ 4,128,508.8 $ 4,128,508.8 $ 4,128,508.8 $ 4,128,508.8 $ 4,128,508.8
Suadero 788.54 63,082.80 $ 756,993.6 $ 756,993.6 $ 756,993.6 $ 756,993.6 $ 756,993.6
Recorte 375.21 30,016.80 $ 360,201.6 $ 360,201.6 $ 360,201.6 $ 360,201.6 $ 360,201.6
$ - $ - $ - $ - $ -
Hueso 15.03 1,202.48 $ 14,429.8 $ 14,429.8 $ 14,429.8 $ 14,429.8 $ 14,429.8
Hueso 19.09 1,527.44 $ 18,329.3 $ 18,329.3 $ 18,329.3 $ 18,329.3 $ 18,329.3
Sebo 46.31 3,704.64 $ 44,455.7 $ 44,455.7 $ 44,455.7 $ 44,455.7 $ 44,455.7
Riñon 40.00 3,200.00 $ 38,400.0 $ 38,400.0 $ 38,400.0 $ 38,400.0 $ 38,400.0
Cola 126.64 10,131.20 $ 121,574.4 $ 121,574.4 $ 121,574.4 $ 121,574.4 $ 121,574.4
Ingresos Totales $ 72,807.6 $ 3,031,824.5 $ 36,381,893.8 $ 36,381,893.8 $ 36,381,893.8 $ 36,381,893.8 $ 36,381,893.8
0
Préstamo 1,150,000
plazo 54 meses
interés 4.00% mensual
Meses de gracia 6

Periodo abono capital intereses Pago de iva cuota

0
1 - 46,000 7,360 53,360
2 - 46,000 7,360 53,360
3 - 46,000 7,360 53,360
4 - 46,000 7,360 53,360
5 - 46,000 7,360 53,360
6 - 46,000 7,360 53,360
7 21,296 46,000 7,360 74,656
8 21,296 45,148 7,224 73,668
9 21,296 44,296 7,087 72,680
10 21,296 43,444 6,951 71,692
11 21,296 42,593 6,815 70,704
12 21,296 41,741 6,679 69,716
13 21,296 40,889 6,542 68,727
14 21,296 40,037 6,406 67,739
15 21,296 39,185 6,270 66,751
16 21,296 38,333 6,133 65,763
17 21,296 37,481 5,997 64,775
18 21,296 36,630 5,861 63,787
19 21,296 35,778 5,724 62,799
20 21,296 34,926 5,588 61,810
21 21,296 34,074 5,452 60,822
22 21,296 33,222 5,316 59,834
23 21,296 32,370 5,179 58,846
24 21,296 31,519 5,043 57,858
25 21,296 30,667 4,907 56,870
26 21,296 29,815 4,770 55,881
27 21,296 28,963 4,634 54,893
28 21,296 28,111 4,498 53,905
29 21,296 27,259 4,361 52,917
30 21,296 26,407 4,225 51,929
31 21,296 25,556 4,089 50,941
32 21,296 24,704 3,953 49,953
33 21,296 23,852 3,816 48,964
34 21,296 23,000 3,680 47,976
35 21,296 22,148 3,544 46,988
36 21,296 21,296 3,407 46,000
37 21,296 20,444 3,271 45,012
38 21,296 19,593 3,135 44,024
39 21,296 18,741 2,999 43,036
40 21,296 17,889 2,862 42,047
41 21,296 17,037 2,726 41,059
42 21,296 16,185 2,590 40,071
43 21,296 15,333 2,453 39,083
44 21,296 14,481 2,317 38,095
45 21,296 13,630 2,181 37,107
46 21,296 12,778 2,044 36,119
47 21,296 11,926 1,908 35,130
48 21,296 11,074 1,772 34,142
49 21,296 10,222 1,636 33,154
50 21,296 9,370 1,499 32,166
51 21,296 8,519 1,363 31,178
52 21,296 7,667 1,227 30,190
53 21,296 6,815 1,090 29,201
54 21,296 5,963 954 28,213
55 21,296 5,111 818 27,225
56 21,296 4,259 681 26,237
57 21,296 3,407 545 25,249
58 21,296 2,556 409 24,261
59 21,296 1,704 273 23,273
60 21,296 852 136 22,284
Saldo
1,150,000
1,150,000
1,150,000
1,150,000
1,150,000
1,150,000
1,150,000
1,128,704
1,107,407
1,086,111
1,064,815
1,043,519
1,022,222
1,000,926
979,630
958,333
937,037
915,741
894,444
873,148
851,852
830,556
809,259
787,963
766,667
745,370
724,074
702,778
681,481
660,185
638,889
617,593
596,296
575,000
553,704
532,407
511,111
489,815
468,519
447,222
425,926
404,630
383,333
362,037
340,741
319,444
298,148
276,852
255,556
234,259
212,963
191,667
170,370
149,074
127,778
106,481
85,185
63,889
42,593
21,296
(0)
Nombre del Solicitante: Alimentos para Ganado Bos Taurus SPR de RI
FLUJO DE EFECTIVO MENSUAL AÑO 1
Mes 1 Mes 2 Mes 3 Mes 4 Mes 5 Mes 6 Mes 7 Mes 8 Mes 9 Mes 10 Mes 11 Mes 12 TOTAL ANUAL
A SALDO INICIAL (Caja+ Bancos) 0 102,544 205,088 307,632 410,176 512,719 615,263 705,029 795,388 886,340 977,885 1,070,023 0
B INGRESOS OPERATIVOS (Suma) 3,031,824 3,031,824 3,031,824 3,031,824 3,031,824 3,031,824 3,031,824 3,031,824 3,031,824 3,031,824 3,031,824 3,031,824 36,381,894
● Ventas Canal 0 0 0 0 0 0 0 0 0 0 0 0 0
● Venta piezas basicas 3,012,059 3,012,059 3,012,059 3,012,059 3,012,059 3,012,059 3,012,059 3,012,059 3,012,059 3,012,059 3,012,059 3,012,059 36,144,705
● Venta de subproductos 19,766 19,766 19,766 19,766 19,766 19,766 19,766 19,766 19,766 19,766 19,766 19,766 237,189
C EGRESOS OPERATIVOS (Suma) 2,807,558 2,807,558 2,807,558 2,807,558 2,807,558 2,807,558 2,807,558 2,807,558 2,807,558 2,807,558 2,807,558 2,807,558 33,690,696
● Costos de operación Rastro 78,208 78,208 78,208 78,208 78,208 78,208 78,208 78,208 78,208 78,208 78,208 78,208 938,496
● Costos directos de CEDIS 68,600 68,600 68,600 68,600 68,600 68,600 68,600 68,600 68,600 68,600 68,600 68,600 823,200
● Costo ventas 110,750 110,750 110,750 110,750 110,750 110,750 110,750 110,750 110,750 110,750 110,750 110,750 1,329,000
● Costos de administracion 54,000 54,000 54,000 54,000 54,000 54,000 54,000 54,000 54,000 54,000 54,000 54,000 648,000
● Materia prima (compra de vacas de 516) 2,496,000 2,496,000 2,496,000 2,496,000 2,496,000 2,496,000 2,496,000 2,496,000 2,496,000 2,496,000 2,496,000 2,496,000 29,952,000
D FLUJO OPERATIVO (B - C) 224,266 224,266 224,266 224,266 224,266 224,266 224,266 224,266 224,266 224,266 224,266 224,266 2,691,198
E INGRESOS NO OPERATIVOS (Suma) 0 0 0 0 0 0 0 0 0 0 0 0 0
● Créditos 0 0 0 0 0 0 0 0 0 0 0 0 0
● Otros Ingresos no Operativos 0 0 0 0 0 0 0 0 0 0 0 0 0
F EGRESOS NO OPERATIVOS (S 53,360 53,360 53,360 53,360 53,360 53,360 74,656 73,668 72,680 71,692 70,704 69,716 753,276
● Amortización Crédito Simple 21,296 21,296 21,296 21,296 21,296 21,296 127,778
● Intereses Crédito Simple 46,000 46,000 46,000 46,000 46,000 46,000 46,000 45,148 44,296 43,444 42,593 41,741 539,222
IVA de los intereses 7,360 7,360 7,360 7,360 7,360 7,360 7,360 7,224 7,087 6,951 6,815 6,679 86,276
● Compra de Activo Fijo 0
Recuperacion capital de trabajo 0 0 0 0 0 0 0 0 0 0 0 0 0
Transporte y equipamiento 0
● Otros Egresos no Operativos 0 0
G FLUJO NO OPERATIVO (E- F) -53,360 -53,360 -53,360 -53,360 -53,360 -53,360 -74,656 -73,668 -72,680 -71,692 -70,704 -69,716 -753,276
H IMPUESTOS Y PTU 68,363 68,363 68,363 68,363 68,363 68,363 59,844 60,239 60,635 61,030 61,425 61,820 775,169
I FLUJO DEL PERIODO (D + G - H) 102,544 102,544 102,544 102,544 102,544 102,544 89,766 90,359 90,952 91,545 92,138 92,731 1,162,753
SALDO FINAL (A + I) 102,544 205,088 307,632 410,176 512,719 615,263 705,029 795,388 886,340 977,885 1,070,023 1,162,753 1,162,753

PREMISAS / SUPUESTOS:

Nombre y Firma del Cliente o Representante Legal

DGAC-SCAC
 PROYECTO DE ENGORDA DE BECERROS
ESTADO DE RESULTADOS
ESTADO DE RESULTADOS PROYECTADO A 5 AÑOS DE VIDA DEL PROYECTO.
CONCEPTO/PERIODO Proyectados
Año 1 Año 2 Año 3

INGRESOS POR VENTAS 36,381,894 36,381,894 36,381,894

COSTOS DE PRODUCCION 31,713,696 31,713,696 31,713,696

UTILIDAD BRUTA 4,668,197.76 4,668,197.76 4,668,197.76

GASTOS DE ADMINISTRACION Y VENTAS 1,977,000.00 1,977,000.00 1,977,000.00

UTILIDAD DE OPERACIÓN 2,691,197.76 2,691,197.76 2,691,197.76

GASTOS FINANCIEROS (REITEGROS) 127,778 255,556 255,556

INTERESES 539,222 434,444 311,778
IVA INTERESES 86,276 69,511 49,884

UTILIDADES ANTES DE IMPUESTOS 1,937,922.2 1,931,686.6 2,073,980.0

P.T.U. (10%) 193,792.22 193,168.66 207,398.00

ISR 581,376.66 579,505.99 622,193.99

UTILIDAD NETA 1,162,753 1,159,012 1,244,388

TOTAL DE EGRESOS 35,132,864.88 35,153,370.66 35,087,621.33
ROS

Año 4 Año 5

36,381,894 36,381,894

31,713,696 31,713,696

4,668,197.76 4,668,197.76

1,977,000.00 1,977,000.00

2,691,197.76 2,691,197.76

255,556 255,556
189,111 66,444
30,258 10,631

2,216,273.3 2,358,566.6

221,627.33 235,856.66
664,881.99 707,569.99

1,329,764 1,415,140
35,021,871.99 34,956,122.66
8
 PUNTO DE EQUILIBRIO

Concepto Año 1 Año 2 Año 3

Ingresos 36,381,894 36,381,894 36,381,894

Costos Fijos 3,527,338 3,439,675 3,373,925
Costos Variables 31,713,696 31,713,696 31,713,696

Punto de Equilibrio en valor ($) 27,490,529 26,807,321 26,294,900

Punto de Equilibrio en porcentaje 75.56% 73.68% 72.27%

Punto de Equilibrio por unidad 60 59 58

 Año 4 Año 5

36,381,894 36,381,894
3,308,176 3,242,427
31,713,696 31,713,696

25,782,478 25,270,057

70.87% 69.46%

57 56
 INDICADORES FINANCIEROS
FLUJO NETO DE EFECTIVO
Inversiones para el proyecto Valor de Rescate
Año de Ingresos Egresos Fija Diferida Cap de trab. Valor Recup. De Flujo Neto de
operación totales totales Residual cap. De Trab. Efectivo
0 - 0 708,800.00 -708,800.00
1 36,381,893.76 35,132,864.88 1,249,028.88
2 36,381,893.76 35,153,370.66 1,228,523.10
3 36,381,893.76 35,087,621.33 1,294,272.43
4 36,381,893.76 35,021,871.99 1,360,021.77
5 36,381,893.76 34,956,122.66 0 1,425,771.10

CALCULO DEL VAN, R B/C Y TIR CON UNA TASA DE DESCUENTO DEL 10%
Año Costos Beneficios Factor de Costos Beneficios Flujo neto de
de totales totales actualización actualizados actualizados efectivo act.
operación ($) ($) 14.0% ($) ($) ($)
0 708,800 0 1.000 708,800.00 0.00 -708,800.00
1 35,132,865 36,381,894 0.877 30,818,302.53 31,913,941.89 1,095,639.37
2 35,153,371 36,381,894 0.769 27,049,377.24 27,994,685.87 945,308.63
3 35,087,621 36,381,894 0.675 23,683,144.97 24,556,741.99 873,597.03
4 35,021,872 36,381,894 0.592 20,735,759.68 21,541,001.75 805,242.07
5 34,956,123 36,381,894 0.519 18,155,114.74 18,895,615.57 740,500.83
Total 176,060,652 181,909,469 121,150,499.15 124,901,987.08 3,751,487.93
Actividades L M M J V S D L M M J V S D L M M J V
Recoleccion de ganado
Pago de ganado
Resección de ganado
Sacrificio
Traslado
Venta de canales
Deshuese
Venta de piezas
Reintegro dinero
S D L M M J V S D L M