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NOMBRE DEL PROYECTO: CENTRO DE ACOPIO DE GANADO DE CARNE
A PRESUPUESTO DE INVERSIONB CALCULOS TECNICOS
B.I. MEMORIAS DE CALCULODESARROLLO DE ENGORDA
MEMORIAS 2
B. II. PROYECCION DE COSTOSC PROYECCION FINANCIERA M INIMA A 5 AOS.
C.I. COSTOS TOTALESC.II. PROYECCION DE INGRESOSC.III. ESTADO DE RESULTADOSC.IV FLUJO DE EFECTIVOD ANALISIS DE RENTABILIDADD.I. PUNTO DE EQUILIBRIOD.II. ANALISIS DE RENTABILIDAD (VAN, TIR, B/C)
SECRETARIA DE AGRICULTURA GANADERA DESARROLLO RURAL PESCA Y ALIMENTACIN
FORMATO: CORRIDA FINANCIERA PROGRAMAS FAPPA Y PROMETE
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INDICE
CONCEPTOS UNIDAD CANTIDAD
COSTO
UNITARIO MONTOS PROGRAMA SOCIOS TOTALACTIVO FIJO 19,734,000.00$ 5,269,500.00$ 14,464,500.00$ 19,734,000.00$
TERRENOS HAS 23 $ 45,000.00 1,035,000.00$ -$ 1,035,000.00$ 1,035,000.00$
CAMIONETA UNIDAD 1 $ 90,000.00 90,000.00$ -$ 90,000.00$ 90,000.00$
HATO GANDERO PARA PIE DE CRIA 27 (VIENTRES Y UN SEMENT CABEZAS 28 $ 15,000.00 420,000.00$ -$ 420,000.00$ 420,000.00$
BECERROS PARA ENGORDA CABEZAS 1200 $ 6,000.00 7,200,000.00$ -$ 7,200,000.00$ 7,200,000.00$
TRACTOR AGRICOLA UNIDAD 1 $ 450,000.00 450,000.00$ 450,000.00$ 450,000.00$
BODEGA DE INSUMOS OBRA 1 $ 400,000.00 400,000.00$ 200,000.00$ 200,000.00$ 400,000.00$
ENSILADORA DE BOLSA EQUIPO 1 $ 150,000.00 150,000.00$ 75,000.00$ 75,000.00$ 150,000.00$
BASCULA EQUIPO 1 $ 60,000.00 60,000.00$ 30,000.00$ 30,000.00$ 60,000.00$
PRENSA GANADERA EQUIPO 1 $ 50,000.00 50,000.00$ 25,000.00$ 25,000.00$ 50,000.00$
CORRAL DE MANEJO 22 M X22 M OBRA 1 $ 400,000.00 400,000.00$ 200,000.00$ 200,000.00$ 400,000.00$
CORRALES DE ENGORDA 21.66 M X 22 M OBRA 17 $ 400,000.00 6,800,000.00$ 3,400,000.00$ 3,400,000.00$ 6,800,000.00$
DEPOSITOS DE AGUA DE 40 M3 OBRA 4 $ 150,000.00 600,000.00$ 300,000.00$ 300,000.00$ 600,000.00$
BEBEDEROS DE CONCRETO OBRA 8 $ 50,000.00 400,000.00$ 200,000.00$ 200,000.00$ 400,000.00$
COMEDEROS DE CONCRETO OBRA 8 $ 50,000.00 400,000.00$ 200,000.00$ 200,000.00$ 400,000.00$
DESGRANADORA EQUIPO 1 $ 45,000.00 45,000.00$ 22,500.00$ 22,500.00$ 45,000.00$
MOLINO DE MARTILLO EQUIPO 1 $ 50,000.00 50,000.00$ 25,000.00$ 25,000.00$ 50,000.00$
CAMION REVOLVEDORA - MEZCLADORA DE ALIMENTO EQUIPO 1 $ 250,000.00 250,000.00$ 125,000.00$ 125,000.00$ 250,000.00$
TANQUE PARA ALMACENAR MELAZA EQUIPO 1 $ 80,000.00 80,000.00$ 40,000.00$ 40,000.00$ 80,000.00$
CONSTRUCCION DE SILOS OBRA 1 $ 400,000.00 400,000.00$ 200,000.00$ 200,000.00$ 400,000.00$
ARADO DE 5 VERTEDERAS EQUIPO 1 $ 107,000.00 107,000.00$ 53,500.00$ 53,500.00$ 107,000.00$
ARADO DE 5 DISCOS REVERSIBLES EQUIPO 1 $ 55,000.00 55,000.00$ 27,500.00$ 27,500.00$ 55,000.00$
RASTRA AGRICOLA HIDRAULICA EQUIPO 1 $ 54,000.00 54,000.00$ 27,000.00$ 27,000.00$ 54,000.00$
SUBSOLEADOR DE 5 PICOS EQUIPO 1 $ 23,000.00 23,000.00$ 11,500.00$ 11,500.00$ 23,000.00$
SEMBRADORA DE SEMIPRESICION JHON DEERE MOD 7000 EQUIPO 1 $ 50,000.00 50,000.00$ 25,000.00$ 25,000.00$ 50,000.00$
DESVARADORA/TRITURADORA PARA TRACTOR AGRICOLA EQUIPO 1 $ 45,000.00 45,000.00$ 22,500.00$ 22,500.00$ 45,000.00$
PALA CARGADORA PARA TRACTOR AGRICOLA JOHN DEERE MO EQUIPO 1 $ 80,000.00 80,000.00$ 40,000.00$ 40,000.00$ 80,000.00$
PRENSA GANADERA AUTOMATICA EQUIPO 1 $ 40,000.00 40,000.00$ 20,000.00$ 20,000.00$ 40,000.00$
ACTIVO DIFERIDO 24,000.00$ 24,000.00$ -$ 24,000.00$Capacitacion y asistencia tecnica presupuesto 1 $ 24,000.00 24,000.00$ 24,000.00$ 24,000.00$
-$
-$
CAPITAL DE TRABAJO 1,776,068.90$ -$ 1,776,068.90$ 1,776,068.90$Capital de trabajo mensual lote 1 1,776,068.90 1,776,068.90$ 1,776,068.90$ 1,776,068.90$
TOTAL 21,534,068.90$ 5,293,500.00$ 16,240,568.90$ 21,534,068.90$
CENTRO DE ACOPIO DE GANADO DE CARNE
PRESUPUESTO DE INVERSION
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CONCEPTO INC.PESO PESO SITUACION(KG/DIA) (KG) ACTUAL 1 2 3 4 5 6 7 8 9
COMPRAS (Cb) 600 600 600 600 600 600 600 600 600Mes 1 0.75 180 0 597 597 597 597 597 597 597 597 597Mes 2 0.75 203 0 594 594 594 594 594 594 594 594 594Mes 3 0.75 226 0 591 591 591 591 591 591 591 591 591Mes 4 0.90 253 0 588 588 588 588 588 588 588 588 588Mes 5 1.10 286 0 585 585 585 585 585 585 585 585 585Mes 6 1.20 322 0 582 582 582 582 582 582 582 582 582Mes 7 1.20 358 0 597 597 597 597 597 597 597 597 597Mes 8 1.20 394 0 594 594 594 594 594 594 594 594 594
Mes 9 1.20 430 0 591 591 591 591 591 591 591 591 591Mes 10 1.20 466 0 588 588 588 588 588 588 588 588 588Mes 11 1.20 502 0 585 585 585 585 585 585 585 585 585Mes 12 1.20 538 0 582 582 582 582 582 582 582 582 582
TOTAL CB. FINALES 1,164 1,164 1,164 1,164 1,164 1,164 1,164 1,164 1,164TOTAL KG. 626,472.49 626,472.49 626,472.49 626,472.49 626,472.49 626,472.49 626,472.49 626,472.49 626,472.49COMPRAS:
Compras (Cb) 1200 1200 1200 1200 1200 1200 1200 1200 1200 1200
Compras (Kg) 0 0 0 0 0 0 0 0 0 0MORTALIDAD:
Primer Mes (Cb) 0.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00Segundo Mes (Cb) 0.00 2.99 2.99 2.99 2.99 2.99 2.99 2.99 2.99 2.99
Terecer Mes (Cb) 0.00 2.97 2.97 2.97 2.97 2.97 2.97 2.97 2.97 2.97Cuarto Mes (Cb) 0.00 2.96 2.96 2.96 2.96 2.96 2.96 2.96 2.96 2.96Quinto Mes (Cb) 0.00 2.94 2.94 2.94 2.94 2.94 2.94 2.94 2.94 2.94Sexto Mes (Cb) 0.00 2.93 2.93 2.93 2.93 2.93 2.93 2.93 2.93 2.93
Sptimo Mes (Cb) 0.00 2.91 2.91 2.91 2.91 2.91 2.91 2.91 2.91 2.91VENTAS:
Ventas (Cb) - 1,164 1,164 1,164 1,164 1,164 1,164 1,164 1,164 1,164Ventas (Kg) 0.00 626,472.49 626,472.49 626,472.49 626,472.49 626,472.49 626,472.49 626,472.49 626,472.49 626,472.49
PARAMETROS TECNICOS :Peso Inicial(KG) 180 180 180 180 180 180 180 180 180 180
Mortalidad (% mensual) 0.50% 0.50% 0.50% 0.50% 0.50% 0.50% 0.50% 0.50% 0.50% 0.50%Incremento Peso Total Perido (Kg) - 518,472.49 518,472.49 518,472.49 518,472.49 518,472.49 518,472.49 518,472.49 518,472.49 518,472.49
A O S
DESARROLLO DE BECERROS DESTETADOS
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10600597594591588585582597594
591588585582
1,164626,472.49
1200
0
3.002.99
2.972.962.942.93
2.91
1,164626,472.49
1800.50%
518,472.49
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ALIMENTO % PROTEINA M.S. CONSUMO KG PROTEINA CONSUMO COSTO/ KG PERIODO CONSUMO CONSUMO COSTO RACION COST
CRUDA RACION (%) (KG/DIA) CRUDA RACION MS/KG/DIA CONCENTRADO (DIAS) (KG/ENGORDA) (KG DE M.S.) KG/CB/DIA POR
Concentrado parasuplementacion 17.00% 95.00% 2.0 0.3 1.9 3.15 300 600.0 570.0 3.153
Subtotal: 2.0 0.3 1.9 4,864.5 3.2
CALCULO DE COSTO DE ALIMENTACION
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INDICE
Mes 1 Mes 2 Mes 3 Mes 4 Mes 5
- - - - -
- - - - -
162,685.53 162,120.92 161,559.13 161,000.15 160,443.96
144,685.53 144,120.92 143,559.13 143,000.15 142,443.96
112,922.55 112,357.94 111,796.15 111,237.17 110,680.987,762.98 7,762.98 7,762.98 7,762.98 7,762.98
6,000.00 6,000.00 6,000.00 6,000.00 6,000.00
18,000.00 18,000.00 18,000.00 18,000.00 18,000.00
18,000.00 18,000.00 18,000.00 18,000.00 18,000.00
8,000.00 8,000.00 8,000.00 8,000.00 8,000.00
10,000.00 10,000.00 10,000.00 10,000.00 10,000.00
7,200,000.00
162,685.53- 162,120.92- 161,559.13- 161,000.15- 160,443.96-
162,685.53- 324,806.45- 486,365.58- 647,365.72- 807,809.68-
Medicinas y vacunas
Venta de becerros
Calculo de capital
Concepto
Ingresos
Egresos
Costos variables
Materias primas alimentacion
Flujo de efectivo
Flujo de efectivo acumulado
Fletes
GASTOS DE OPERACIN
Costos fijos
Pago de luz
Pago de agua
Compra de becerros
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Mes 6 Mes 7 Mes 8 Mes 9 Mes 10 Mes 11
- - - - - -
159,890.56 162,685.53 162,120.92 161,559.13 161,559.13 160,443.96
141,890.56 144,685.53 144,120.92 143,559.13 143,000.15 142,443.96
110,127.58 112,922.55 112,357.94 111,796.15 111,237.17 110,680.987,762.98 7,762.98 7,762.98 7,762.98 7,762.98 7,762.98
6,000.00 6,000.00 6,000.00 6,000.00 6,000.00 6,000.00
18,000.00 18,000.00 18,000.00 18,000.00 18,000.00 18,000.00
18,000.00 18,000.00 18,000.00 18,000.00 18,000.00 18,000.00
8,000.00 8,000.00 8,000.00 8,000.00 8,000.00 8,000.00
10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00
159,890.56- 162,685.53- 162,120.92- 161,559.13- 161,559.13- 160,443.96-
967,700.24- 1,130,385.77- 1,292,506.69- 1,454,065.81- 1,615,624.94- 1,776,068.90-
de trabajo Flujo de Efectivo Mensual
Meses
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Mes 12 total
18,794,174.76 18,794,174.76
-
18,794,174.76 18,794,174.76
-
-
159,890.56 1,935,959.46
141,890.56 1,719,400.48
110,127.58 1,338,244.727,762.98 93,155.76
6,000.00 72,000.00
-
18,000.00 216,000.00
18,000.00 216,000.00
8,000.00 96,000.00
10,000.00 120,000.00
7,200,000.00
18,634,284.21 16,858,215.30
16,858,215.30
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INDICE
COSTOS DEL PROYECTO COSTOS AO AOCONCEPTO COSTO MENSUAL 1 2
Administracion 12,000.00$ 144,000.00$ 145,440.00$Pago de agua 10,000.00$ 120,000.00$ 121,200.00$Pago de luz 8,000.00$ 96,000.00$ 96,960.00$Cuota para el seguro ganadero -$ -$ -$Mantenimiento de construcciones,
praderas de pastoreo y cercos. 12,000.00$ 144,000.00$ 145,440.00$Suplementacion de animales 189,150.00$ 2,269,800.00$ 2,292,498.00$Medicinas y Vacunas 7,762.98$ 93,155.76$ 94,087.32$Fletes 6,000.00$ 72,000.00$ 72,720.00$Mano de Obra 18,000.00$ 216,000.00$ 218,160.00$Compra de becerros para engorda*
7,200,000.00$ 7,200,000.00$
TOTAL 262,912.98$ 10,354,955.76$ 10,386,505.32$
*En el ao 1 es inversion, a partir del ao 2 se vuelve en costo
CENTRO DE ACOPIO DE GANADO D
PROYECCION DE COSTOS
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AO AO AO AO AO3 4 5 6 7
146,894.40$ 148,363.34$ 149,846.98$ 151,345.45$ 152,858.90$
122,412.00$ 123,636.12$ 124,872.48$ 126,121.21$ 127,382.42$
97,929.60$ 98,908.90$ 99,897.98$ 100,896.96$ 101,905.93$
-$ -$ -$ -$ -$
146,894.40$ 148,363.34$ 149,846.98$ 151,345.45$ 152,858.90$
2,315,422.98$ 2,338,577.21$ 2,361,962.98$ 2,385,582.61$ 2,409,438.44$
95,028.19$ 95,978.47$ 96,938.26$ 97,907.64$ 98,886.72$
73,447.20$ 74,181.67$ 74,923.49$ 75,672.72$ 76,429.45$
220,341.60$ 222,545.02$ 224,770.47$ 227,018.17$ 229,288.35$
7,272,000.00$ 7,344,720.00$ 7,418,167.20$ 7,492,348.87$ 7,567,272.36$
10,490,370.37$ 10,595,274.08$ 10,701,226.82$ 10,808,239.08$ 10,916,321.48$
CARNE
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AO AO AO8 9 10
154,387.49$ 155,931.37$ 157,490.68$
128,656.24$ 129,942.80$ 131,242.23$
102,924.99$ 103,954.24$ 104,993.79$
-$ -$ -$
154,387.49$ 155,931.37$ 157,490.68$
2,433,532.82$ 2,457,868.15$ 2,482,446.83$
99,875.58$ 100,874.34$ 101,883.08$
77,193.75$ 77,965.68$ 78,745.34$
231,581.24$ 233,897.05$ 236,236.02$
7,642,945.08$ 7,719,374.54$ 7,796,568.28$
11,025,484.69$ 11,135,739.54$ 11,247,096.93$
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INDICE
COSTOS FIJOS AO 1 AO 2 AO 3Administracion 144,000.00$ 145,440.00$ 146,894.40$Pago de agua 120,000.00$ 121,200.00$ 122,412.00$Pago de luz 96,000.00$ 96,960.00$ 97,929.60$Cuota para el seguro ganadero -$ -$ -$Mantenimiento de construcciones,praderas de pastoreo y cercos. 144,000.00$ 145,440.00$ 146,894.40$Compra de becerros para engorda* 7,200,000.00$ 7,200,000.00$ 7,272,000.00$
TOTAL 7,704,000.00$ 7,709,040.00$ 7,786,130.40$
COSTOS VARIABLES AO 1 AO 2 AO 3Suplementacion de animales 2,269,800.00$ 2,292,498.00$ 2,315,422.98$Medicinas y Vacunas 93,155.76$ 94,087.32$ 95,028.19$Fletes
72,000.00$ 72,720.00$ 73,447.20$
Mano de Obra 216,000.00$ 218,160.00$ 220,341.60$
TOTAL 2,650,955.76$ 2,677,465.32$ 2,704,239.97$
AO 1 AO 2 AO 3
COSTOS FIJOS 7,704,000.00$ 7,709,040.00$ 7,786,130.40$
COSTOS VARIABLES 2,650,955.76$ 2,677,465.32$ 2,704,239.97$
COSTOS TOTALES 10,354,955.76$ 10,386,505.32$ 10,490,370.37$
CENTRO DE ACOPIO DE GANADO D
COSTOS TOTALES
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AO 4 AO 5 AO 6 AO 7 AO 8148,363.34$ 149,846.98$ 151,345.45$ 152,858.90$ 154,387.49$
123,636.12$ 124,872.48$ 126,121.21$ 127,382.42$ 128,656.24$
98,908.90$ 99,897.98$ 100,896.96$ 101,905.93$ 102,924.99$
-$ -$ -$ -$ -$
148,363.34$ 149,846.98$ 151,345.45$ 152,858.90$ 154,387.49$
7,344,720.00$ 7,418,167.20$ 7,492,348.87$ 7,567,272.36$ 7,642,945.08$
7,863,991.70$ 7,942,631.62$ 8,022,057.94$ 8,102,278.52$ 8,183,301.30$
AO 4 AO 5 AO 6 AO 7 AO 82,338,577.21$ 2,361,962.98$ 2,385,582.61$ 2,409,438.44$ 2,433,532.82$
95,978.47$ 96,938.26$ 97,907.64$ 98,886.72$ 99,875.58$
74,181.67$ 74,923.49$ 75,672.72$ 76,429.45$ 77,193.75$
222,545.02$ 224,770.47$ 227,018.17$ 229,288.35$ 231,581.24$
2,731,282.37$ 2,758,595.20$ 2,786,181.15$ 2,814,042.96$ 2,842,183.39$
AO 4 AO 5 AO 6 AO 7 AO 8
7,863,991.70$ 7,942,631.62$ 8,022,057.94$ 8,102,278.52$ 8,183,301.30$
2,731,282.37$ 2,758,595.20$ 2,786,181.15$ 2,814,042.96$ 2,842,183.39$
10,595,274.08$ 10,701,226.82$ 10,808,239.08$ 10,916,321.48$ 11,025,484.69$
CARNE
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AO 9 AO 10155,931.37$ 157,490.68$
129,942.80$ 131,242.23$
103,954.24$ 104,993.79$
-$ -$
155,931.37$ 157,490.68$
7,719,374.54$ 7,796,568.28$
8,265,134.31$ 8,347,785.66$
AO 9 AO 102,457,868.15$ 2,482,446.83$
100,874.34$ 101,883.08$
77,965.68$ 78,745.34$
233,897.05$ 236,236.02$
2,870,605.22$ 2,899,311.27$
AO 9 AO 10
8,265,134.31$ 8,347,785.66$
2,870,605.22$ 2,899,311.27$
11,135,739.54$ 11,247,096.93$
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INDICE
VOLUMEN PRECIO VENTASCONCEPTO Venta/ciclo UNITARIO CICLO
-$
Novillos de 538 kilos enPromedio
1,164 16,140.0018,794,174.76$
TOTAL 18,794,174.76$
CENTRO DE ACOPI
PROYEC
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AO AO AO AO AO1 2 3 4 5
-$ -$ -$ -$ -$
18,794,174.76$ 18,982,116.51$ 19,171,937.67$ 19,363,657.05$ 19,557,293.62$
18,794,174.76$ 18,982,116.51$ 19,171,937.67$ 19,363,657.05$ 19,557,293.62$
DE GANADO DE CARNE
ION INGRESOS
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AO AO AO AO AO6 7 8 9 10
-$ -$ -$ -$ -$
19,752,866.56$ 19,950,395.22$ 20,149,899.18$ 20,351,398.17$ 20,554,912.15$
19,752,866.56$ 19,950,395.22$ 20,149,899.18$ 20,351,398.17$ 20,554,912.15$
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INDICE
CONCEPTOS AO 1 AO 2( + ) VENTAS 18,794,174.76$ 18,982,116.51$
COSTOS FIJOS 7,704,000.00$ 7,709,040.00$
COSTOS VARIABLES 2,650,955.76$ 2,677,465.32$
( - ) COSTOS TOTALES 10,354,955.76$ 10,386,505.32$
( = ) UTILIDAD BRUTA 8,439,219.00$ 8,595,611.19$
( - ) DEPRECIACION 633,900.00$ 665,595.00$
( = ) UTILIDAD ANTES DE IMPUESTOS 7,805,319.00$ 7,930,016.19$( - ) IMPUESTOS 780,531.90$ 793,001.62$
( = ) UTILIDAD DEL EJERCICIO 7,024,787.10$ 7,137,014.57$
ACTIVO FIJO VALOR ORIGINAL TASA
TERRENOS $ 1,035,000.00 0%CAMIONETA $ 90,000.00 10%
TRACTOR AGRICOLA $ 450,000.00 10%
BODEGA DE INSUMOS $ 400,000.00 5%
ENSILADORA DE BOLSA $ 150,000.00 10%
BASCULA $ 60,000.00 10%
PRENSA GANADERA $ 50,000.00 10%
CORRAL DE MANEJO 22 M X22 M $ 400,000.00 5%CORRALES DE ENGORDA 21.66 M X 22 M $ 6,800,000.00 5%
DEPOSITOS DE AGUA DE 40 M3 $ 600,000.00 5%
BEBEDEROS DE CONCRETO $ 400,000.00 5%
COMEDEROS DE CONCRETO $ 400,000.00 5%
DESGRANADORA $ 45,000.00 10%
MOLINO DE MARTILLO $ 50,000.00 10%
CAMION REVOLVEDORA - MEZCLADORA DE $ 250,000.00 10%
TANQUE PARA ALMACENAR MELAZA $ 80,000.00 10%
CONSTRUCCION DE SILOS $ 400,000.00 5%
ARADO DE 5 VERTEDERAS $ 107,000.00 10%
ARADO DE 5 DISCOS REVERSIBLES $ 55,000.00 10%
RASTRA AGRICOLA HIDRAULICA $ 54,000.00 10%
SUBSOLEADOR DE 5 PICOS $ 23,000.00 10%
SEMBRADORA DE SEMIPRESICION JHON DEEREMOD 7000
$ 50,000.00 10%
DESVARADORA/TRITURADORA PARA TRACTORAGRICOLA
$ 45,000.00 10%
PALA CARGADORA PARA TRACTOR AGRICOLAJOHN DEERE MODELO 640
$ 80,000.00 10%
CENTRO DE ACOPIO DE GANADO D
ESTADO DE RESULTADOS
COSTOS DE DEPRECIACIONES
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TOTAL 12,074,000.00$
-
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21/30
AO 3 AO 4 AO 5 AO 6 AO 7 AO 819,171,937.67$ 19,363,657.05$ 19,557,293.62$ 19,752,866.56$ 19,950,395.22$ 20,149,899.18$
7,786,130.40$ 7,863,991.70$ 7,942,631.62$ 8,022,057.94$ 8,102,278.52$ 8,183,301.30$
2,704,239.97$ 2,731,282.37$ 2,758,595.20$ 2,786,181.15$ 2,814,042.96$ 2,842,183.39$
10,490,370.37$ 10,595,274.08$ 10,701,226.82$ 10,808,239.08$ 10,916,321.48$ 11,025,484.69$
8,681,567.30$ 8,768,382.98$ 8,856,066.80$ 8,944,627.47$ 9,034,073.75$ 9,124,414.49$
698,874.75$ 733,818.49$ 770,509.41$ 809,034.88$ 849,486.63$ 891,960.96$
7,982,692.55$ 8,034,564.49$ 8,085,557.39$ 8,135,592.59$ 8,184,587.12$ 8,232,453.53$
798,269.26$ 803,456.45$ 808,555.74$ 813,559.26$ 818,458.71$ 823,245.35$
7,184,423.30$ 7,231,108.04$ 7,277,001.65$ 7,322,033.33$ 7,366,128.41$ 7,409,208.17$
AOS DEP ANUAL VALOR RESCATE
10.00 -$ 1,035,000.00$5.00 9,000.00$ 45,000.00$
10.00 45,000.00$ -$
10.00 20,000.00$ 200,000.00$
10.00 15,000.00$ -$
10.00 6,000.00$ -$
10.00 5,000.00$ -$
10.00 20,000.00$ 200,000.00$10.00 340,000.00$ 3,400,000.00$
10.00 30,000.00$ 300,000.00$
10.00 20,000.00$ 200,000.00$
10.00 20,000.00$ 200,000.00$
10.00 4,500.00$ -$
10.00 5,000.00$ -$
10.00 25,000.00$ -$10.00 8,000.00$ -$
10.00 20,000.00$ 200,000.00$
10.00 10,700.00$ -$
10.00 5,500.00$ -$
10.00 5,400.00$ -$
10.00 2,300.00$ -$
10.005,000.00$ -$
10.004,500.00$ -$
10.008,000.00$ -$
E CARNE
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633,900.00$ 5,780,000.00$
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AO 9 AO 1020,351,398.17$ 20,554,912.15$
8,265,134.31$ 8,347,785.66$
2,870,605.22$ 2,899,311.27$
11,135,739.54$ 11,247,096.93$
9,215,658.63$ 9,307,815.22$
936,559.01$ 983,386.96$
8,279,099.62$ 8,324,428.26$
827,909.96$ 832,442.83$
7,451,189.66$ 7,491,985.43$
-
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INDICE
CONCEPTOS / AO AO 0 AO 1 AO 2( + ) VENTAS -$ 18,794,174.76$ 18,982,116.51$
( + ) VALOR DE RESCATE -$ -$ -$
( = ) INGRESOS TOTALES -$ 18,794,174.76$ 18,982,116.51$
COSTOS FIJOS -$ 7,704,000.00$ 7,709,040.00$
COSTOS VARIABLES -$ 2,650,955.76$ 2,677,465.32$
( = ) COSTOS TOTALES -$ 10,354,955.76$ 10,386,505.32$
COMPRA ACTIVO FIJO 19,734,000.00$ -$ -$
COMPRA ACTIVO DIFERIDO 24,000.00$ -$ -$
COMPRA CAPITAL DE TRABAJO 1,776,068.90$ -$ -$
( = ) SALDO FINAL 21,534,068.90-$ 8,439,219.00$ 8,595,611.19$
CENTRO DE ACOPIO DE GANADO D
FLUJO DE EFECTIVO
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AO 3 AO 4 AO 5 AO 6 AO 7 AO 819,171,937.67$ 19,363,657.05$ 19,557,293.62$ 19,752,866.56$ 19,950,395.22$ 20,149,899.18$
-$ -$ -$ -$ -$ -$
19,171,937.67$ 19,363,657.05$ 19,557,293.62$ 19,752,866.56$ 19,950,395.22$ 20,149,899.18$
7,786,130.40$ 7,863,991.70$ 7,942,631.62$ 8,022,057.94$ 8,102,278.52$ 8,183,301.30$
2,704,239.97$ 2,731,282.37$ 2,758,595.20$ 2,786,181.15$ 2,814,042.96$ 2,842,183.39$
10,490,370.37$ 10,595,274.08$ 10,701,226.82$ 10,808,239.08$ 10,916,321.48$ 11,025,484.69$
-$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$
8,681,567.30$ 8,768,382.98$ 8,856,066.80$ 8,944,627.47$ 9,034,073.75$ 9,124,414.49$
CARNE
-
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26/30
AO 9 AO 1020,351,398.17$ 20,554,912.15$
-$ 5,780,000.00$
20,351,398.17$ 26,334,912.15$
8,265,134.31$ 8,347,785.66$
2,870,605.22$ 2,899,311.27$
11,135,739.54$ 11,247,096.93$
-$
-$
-$
9,215,658.63$ 15,087,815.22$
-
8/12/2019 Corrida Engorda Finca
27/30
INDICE
CONCEPTOS / AO AO 1 AO 2
VENTAS 18,794,174.76$ 18,982,116.51$
COSTOS FIJOS 7,704,000.00$ 7,709,040.00$
COSTOS VARIABLES 2,650,955.76$ 2,677,465.32$
COSTOS TOTALES 10,354,955.76$ 10,386,505.32$
PUNTO DE EQUILIBRIO $ 8,969,110.95$ 8,974,978.60$
PUNTO DE EQUILIBRIO % 48% 47%
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 ($) para no tener perdidas
CENTRO DE ACOPIO DE
PUNTO DE E
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AO 3 AO 4 AO 5 AO 6 AO 7
19,171,937.67$ 19,363,657.05$ 19,557,293.62$ 19,752,866.56$ 19,950,395.22$
7,786,130.40$ 7,863,991.70$ 7,942,631.62$ 8,022,057.94$ 8,102,278.52$
2,704,239.97$ 2,731,282.37$ 2,758,595.20$ 2,786,181.15$ 2,814,042.96$
10,490,370.37$ 10,595,274.08$ 10,701,226.82$ 10,808,239.08$ 10,916,321.48$
9,064,728.38$ 9,155,375.67$ 9,246,929.42$ 9,339,398.72$ 9,432,792.70$
47% 47% 47% 47% 47%
ANADO DE CARNE
UILIBRIO
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AO 8 AO 9 AO 10
20,149,899.18$ 20,351,398.17$ 20,554,912.15$
8,183,301.30$ 8,265,134.31$ 8,347,785.66$
2,842,183.39$ 2,870,605.22$ 2,899,311.27$
11,025,484.69$ 11,135,739.54$ 11,247,096.93$
9,527,120.63$ 9,622,391.84$ 9,718,615.76$
47% 47% 47%
-
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TASA DE ACTUALIZACION 10%
AO INGRESOS COSTOS FLUJO DE TASA INGRESOS EGRESOS
EFECTIVO (1+t)-n ACTUALIZADOS ACTUALIZADOS0 -$ 21,534,068.90$ 21,534,068.90-$ 1.000 -$ 21,534,068.903$
1 18,794,174.76$ 10,354,955.76$ 8,439,219.00$ 0.909 17,085,613.42$ 9,413,596.146$
2 18,982,116.51$ 10,386,505.32$ 8,595,611.19$ 0.826 15,687,699.59$ 8,583,888.693$
3 19,171,937.67$ 10,490,370.37$ 8,681,567.30$ 0.751 14,404,160.54$ 7,881,570.527$
4 19,363,657.05$ 10,595,274.08$ 8,768,382.98$ 0.683 13,225,638.31$ 7,236,714.757$
5 19,557,293.62$ 10,701,226.82$ 8,856,066.80$ 0.621 12,143,540.63$ 6,644,619.913$
6 19,752,866.56$ 10,808,239.08$ 8,944,627.47$ 0.564 11,149,978.22$ 6,100,969.193$
7 19,950,395.22$ 10,916,321.48$ 9,034,073.75$ 0.513 10,237,707.27$ 5,601,798.986$
8 20,149,899.18$ 11,025,484.69$ 9,124,414.49$ 0.467 9,400,076.68$ 5,143,469.978$
9 20,351,398.17$ 11,135,739.54$ 9,215,658.63$ 0.424 8,630,979.49$ 4,722,640.616$
10 26,334,912.15$ 11,247,096.93$ 15,087,815.22$ 0.386 10,153,248.66$ 4,336,242.748$
TOTAL 202,408,650.89$ 129,195,282.96$ 73,213,367.92$ 122,118,642.80$ 87,199,580.46$
VAN 34,919,062.34$TIR 39.21%B/C 1.40$
CRITERIO DE DECISI N
El proyecto es viable de acuerdo a la evaluacion realizada, con los indicadores presentados, se tiene que el
VAN mayor que cero, lo que significa que el proyecto ademas de la recuperacion, las utilidades y ganancias,
se tendra al final de los 5 aos una ganancia extra, un excedente de dinero. Se tiene un TIR mayor que la tasa
de evaluacion, lo que indica viabilidad. Y por ultimo la relacion Beneficio-Costo es mayor que 1, lo que
significa, que por cada peso invertido se va a recuperar y se tendra un excedente de .40 pesos.