CONCEPTO

TOTAL

Programa de
Apoyo y
Equipamientoe
Infraestructura

Camara frigorfica
Maquinaria y equipo
Terreno
Total inversin fija
Diseo del proyecto
Total Inversin Diferida
Capital de trabajo

548,530.70
1,341,020.87
60,000.00
1,949,551.57
15,000.00
15,000.00
60,500.00

274,265.35
670,510.44

Total de Inversin

2,025,051.57

944,775.79

% de participacin

100

46.65

CONCEPTO
MATERIA PRIMA
COSTO DE PLNTULA
INSUMOS DE PRODUCCION
ELECTRICIDAD
CAJAS DE CARTON
MANO DE OBRA INDIRECTA
MANO DE OBRA DIRECTA
TOTAL

1
6,333,392
0
748,800
98,600
26,000
1,728,000
2,304,000
11,238,792

944,775.79
0
0
0

AOS
2
6,966,731
0
823,680
108,460
28,600
1,900,800
2,534,400
12,362,671

Productor

274,265.35
670,510.44
60,000.00
1,004,775.79
15,000.00
15,000.00
60,500.00
1,080,275.79
53.35

AOS

100.00

3
4
7,663,404
8,429,745
0
0
906,048
996,653
119,306
131,237
31,460
34,606
2,090,880
2,299,968
2,787,840
3,066,624
13,598,938.32 14,958,832.15

DEPRECIACIN Y AMORTIZACIN
CONCEPTO
TERRENO
OBRA CIVIL
MAQUINARIA
TOTAL

INVERSIN
INICIAL
150,000.00
0.00
395,000.00
545,000.00

% DE
DEP.
0
5
10

1
0.00
0.00
39,500.00
39,500.00

2
0.00
0.00
39,500.00
39,500.00

3
0.00
0.00
39,500.00
39,500.00

4
0.00
0.00
39,500.00
39,500.00

5
0.00
0.00
39,500.00
39,500.00

VALOR DE
RESCATE
150,000.00
0.00
197,500.00
347,500.00

PROYECCION DE INGRESOS Y EGRESOS

CONCEPTOS
1.- INGRESOS
2.- COSTOS DE OPERACIN
COSTOS VARIABLES
Costos de produccin
Disel
Insumos
Electricidad
Mano de obra indirecta
Mano de obra directa
TOTAL COSTOS VARIABLES
COSTOS FIJOS
Asistencia tcnica
TOTAL COSTOS FIJOS
3.- TOTAL COSTOS DE OPERACIN
4.- UTILIDAD BRUTA
5.- AMORT. Y DEPRECIACIONES
6.- GASTOS FINANCIEROS
7.- UTILIDAD GRAVABLE
8.- I.S.R.
9.- P.T.U.
10.- UTILIDAD NETA
11.-RELACIN BENEFICIO/COSTO
12.-PUNTO DE EQUILIBRIO %
PUNTO DE EQUILIBRIO VENTAS

1
340,000.00

HORIZONTE DEL PROYECTO ( AOS )

2
3
4
374,000.00
411,400.00
452,540.00

5
497,794.00

98,100.00
20,000.00
0.00
0.00
30,000.00
10,000.00
158,100.00

107,910.00
22,000.00
0.00
0.00
33,000.00
11,000.00
173,910.00

118,701.00
24,200.00
0.00
0.00
36,300.00
12,100.00
191,301.00

130,571.10
26,620.00
0.00
0.00
39,930.00
13,310.00
210,431.10

143,628.21
29,282.00
0.00
0.00
43,923.00
14,641.00
231,474.21

2,000.00
2,000.00
160,100.00
179,900.00
39,500.00
0.00
140,400.00

2,000.00
2,000.00
175,910.00
198,090.00
39,500.00
0.00
158,590.00

2,000.00
2,000.00
193,301.00
218,099.00
39,500.00
0.00
178,599.00

2,000.00
2,000.00
212,431.10
240,108.90
39,500.00
0.00
200,608.90

2,000.00
2,000.00
233,474.21
264,319.79
39,500.00
0.00
224,819.79

140,400.00
2.12
1.10
1,999.54

158,590.00
2.13
1.00
1,999.54

178,599.00
2.13
0.91
1,999.54

200,608.90
2.13
0.83
1,999.54

224,819.79
2.13
0.75
1,999.54

446,448.00

800

FLUJO DE EFECTIVO
( PESOS )
Precio
CONCEPTO
VOLUMEN DE OPERACIN
INGRESOS
Avena
TOTAL:

Unidades

Unitario

800

85

Enero

Febrero

Marzo

Abril

Mayo

Junio

Julio

Agosto

Septiembre

Octubre

Noviembre

Diciembre

TOTAL

68,000

68,000

68,000

68,000

68,000

340,000

68,000

68,000

68,000

68,000

68,000

340,000

98,100
20,000
0
0
30,000
10,000

98,100
98,100

0
0

0
0

0
0

0
0
0
0

0
0
0
0

0
0
0
0

12,000
0
4,000
0
0
6,000
2,000

12,000
0
4,000
0
0
6,000
2,000

12,000
0
4,000
0
0
6,000
2,000

0
0

0
0
0
0

12,000
0
4,000
0
0
6,000
2,000

0
0

0
0
0
0

12,000
0
4,000
0
0
6,000
2,000

0
0

0
0

158,100
98,100
20,000
0
0
30,000
10,000

2,000

2,000

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

2,000
2,000

0
0

0
0

2,000
2,000

160,100

98,100

12,000

12,000

12,000

12,000

14,000

160,100

56,000

56,000

56,000

56,000

54,000

179,900

COSTOS DE OPERACION
Costos Variables
Costos de produccin
Disel
Insumos
Electricidad
Mano de obra indirecta
Mano de obra directa
Mano de obra indirecta
Costos Fijos
Asistencia tcnica
TOTAL:

158,100

FLUJO DE EFECTIVO:

(98,100)

FLUJO ACUMULADO:

(98,100)

(98,100)

(98,100)

(98,100)

(42,100)

13,900

69,900

125,900

179,900

179,900

179,900

SALDO INICIAL EN CAJA Y BANCOS:

SALDO DE OPERACION:
APORTACION DEL PRODUCTOR:
MINISTRACIONES DE AVIO:
RECURSOS DE OTRAS FUENTES:

0
0
0
0
0

0
(98,100)
0
0
0

(98,100)
(98,100)
0
0
0

(98,100)
(98,100)
0
0
0

(98,100)
(98,100)
0
0
0

(98,100)
(42,100)
0
0
0

(42,100)
13,900
0
0
0

13,900
69,900
0
0
0

69,900
125,900
0
0
0

125,900
179,900
0
0
0

179,900
179,900
0
0
0

179,900
179,900
0
0
0

0
179,900
0
0
0

AMORTIZACION CREDITO DE AVIO:

CAPITAL:
INTERESES:
AMORTIZACION CREDITO REFACCION:
CAPITAL:
INTERESES:
AMORTIZACION C. REFA. PROYECTADO:
CAPITAL:
INTERESES:
OTROS COMPROMISOS:
CAPITAL:
INTERESES:
DEPRECIACIONES
UTILIDAD GRAVABLE
RESERVAS PARA I.S.R. Y R.U.T.
SALDO A FIN DE MES:

0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
39,500
140,400

0
0
0

39,500

0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
(98,100)

0
0
0
0
0
0
0
0
0
0
0
0
0
0
(98,100)

0
0
0
0
0
0
0
0
0
0
0
0
0
0
(98,100)

0
0
0
0
0
0
0
0
0
0
0
0
0
0
(98,100)

0
0
0
0
0
0
0
0
0
0
0
0
0
0
(42,100)

0
0
0
0
0
0
0
0
0
0
0
0
0
0

13,900

69,900

125,900

179,900

179,900

140,400

ANLISIS FINANCIERO DEL PROYECTO

HOJA DE CAPTURA DE DATOS DEL PROYECTO
NOMBRE DE LA EMPRESA
VALOR PARA W. A. C. C.
OTROS BENEFICIOS

LOS MARTINEZ
12.00%
0

A. Ut. desp. ISR con el proyecto

Ao
Valor
1
140,400
2
158,590
3
178,599
4
200,609
5
224,820
6
0
7
0
8
0
9
0
10
0
11
0
12
0
13
0
14
0
15
0

B. Ut. desp. ISR sin el proyecto

Ao
Valor
1
0
2
0
3
0
4
0
5
0
6
0
7
0
8
0
9
0
10
0
11
0
12
0
13
0
14
0
15
0

E. Inversiones
Ao
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14

F. Valores Residuales
Ao
Valor
1
39,500
2
39,500
3
39,500
4
39,500
5
39,500
6
0
7
0
8
0
9
0
10
0
11
0
12
0
13
0
14
0
15
0

G. Incremento al C. T.
Ao
Valor
1
60,500
2
0
3
0
4
0
5
0
6
0
7
0
8
0
9
0
10
0
11
0
12
0
13
0
14
0
15
0

H. Recuperacin del C. T.
Ao
Valor
1
0
2
0
3
0
4
0
5
60,500
6
0
7
0
8
0
9
0
10
0
11
0
12
0
13
0
14
0
15
0

Valor
460,500
0
0
0
0
0
0
0
0
0
0
0
0
0

ANLISIS FINANCIERO DEL PROYECTO

T. I. R. =

31.9%

W. A. C. C =

12.0%

V. A. N. =

NOMBRE DE LA EMPRESA:

LOS MARTINEZ

296,167

(miles de $)
CONCEPTOS
1
140,400.0
0.0
140,400.0

2
158,590.0
0.0
158,590.0

3
178,599.0
0.0
178,599.0

A
4
200,608.9
0.0
200,608.9

(460,500.0)

0.0
0.0
39,500.0
60,500.0
0.0
119,400.0

0.0
0.0
39,500.0
0.0
0.0
198,090.0

0.0
0.0
39,500.0
0.0
0.0
218,099.0

0.0
0.0
39,500.0
0.0
0.0
240,108.9

1.00000
(460,500)
1.00000
(460,500)
1.00000
(460,500)

0.75837
90,549
0.75837
90,549
0.89286
106,607

0.57512
113,926
0.57512
113,926
0.79719
157,916

0.43616
95,125
0.43616
95,125
0.71178
155,239

0.33077
79,420
0.33077
79,420
0.63552
152,594

A.
B.
C.
D.
E.
F.
G.
H.
I.

Utilidad despus ISR con proyecto

Utilidad despus ISR sin proyecto
Saldo (A - B)
Otros Beneficios
Inversiones
Valores residuales
Incremento en capital de trabajo
Recuperacin capital de trabajo
Flujo de Efectivo Neto
TANTEOS
1o. Factores de Actualizacin
Valor Presente Neto
2o. Factores de Actualizacin
Valor Presente Neto
3o. Factores de Actualizacin
Flujo actualizado

460,500.0

31.86%
1
31.86%
(1)
12.00%
296,167

5
224,819.8
0.0
224,819.8

O
6

S
7

10

11

12

13

14

15

0.0
0.0
0.0

0.0
0.0
0.0

0.0
0.0
0.0

0.0
0.0
0.0

0.0
0.0
0.0

0.0
0.0
0.0

0.0
0.0
0.0

0.0
0.0
0.0

0.0
0.0
0.0

0.0
0.0
0.0

0.0
0.0
39,500.0
0.0
60,500.0
324,819.8

0.0
0.0
0.0
0.0
0.0
0.0

0.0
0.0
0.0
0.0
0.0
0.0

0.0
0.0
0.0
0.0
0.0
0.0

0.0
0.0
0.0
0.0
0.0
0.0

0.0
0.0
0.0
0.0
0.0
0.0

0.0
0.0
0.0
0.0
0.0
0.0

0.0
0.0
0.0
0.0
0.0
0.0

0.0
0.0
0.0
0.0
0.0
0.0

0.0
0.0
0.0
0.0
0.0
0.0

0.0
0.0
0.0
0.0
0.0
0.0

0.25084
81,479
0.25084
81,479
0.56743
184,311

0.19023
0
0.19023
0
0.50663
0

0.14427
0
0.14427
0
0.45235
0

0.10941
0
0.10941
0
0.40388
0

0.08297
0
0.08297
0
0.36061
0

0.06292
0
0.06292
0
0.32197
0

0.04772
0
0.04772
0
0.28748
0

0.03619
0
0.03619
0
0.25668
0

0.02744
0
0.02744
0
0.22917
0

0.02081
0
0.02081
0
0.20462
0

0.01578
0
0.01578
0
0.18270
0