Académique Documents
Professionnel Documents
Culture Documents
Anlisis Financiero
a.- Presupuestos y programa de inversiones
CALENDARIO DE INVERSIN
CONCEPTO
UNIDAD DE
MEDIDA
CANT
COSTO
UNIDARIO
INVERSIN
TOTAL
GRUPO
INVERSIN FIJA
Tubos para construccion de corral,
mangas y embarcaderos
Mano de obra
Galera con comederos, saleros y
bebederos
Herramientas menores
1 km de Electrificacion Bifasica Incluye
transformador de 25 kva
Cercos perimetrales y diviciones incluye:
alambre de puas,grapas, postes y mano
de obra.
Suministro y colocacion de Bascula
Pozo
Becerros para engorda
TOTAL INVERSIN FIJA
INVERSIN DIFERIDA
Capacitacion y asistencia tecnica
TOTAL INVERSIN DIFERIDA
CAPITAL DE TRABAJO
Capital de Trabajo
TOTAL CAPITAL DE TRABAJO
INVERSIN TOTAL
PARTICIPACIN EN LA INVERSIN
CALENDARIO PROPUESTO PA
DE LOS RECUR
APORTACIONES
FEDERAL
TOTAL
MES 1
MES 2
pieza
1,200
presupuesto
obra
lote
20,000
20,000.00
20,000.00
20,000.00
lote
906,000
906,000.00
906,000.00
906,000.00
906,000
rollo
62
1,085
67,270.00
67,270.00
67,270.00
67,270
pieza
obra
pieza
1
1
200
60,000
55,000
6,000
60,000.00
55,000.00
1,200,000.00
3,404,470.00
60,000.00
55,000.00
1,200,000.00
3,404,470.00
60,000.00
55,000.00
1,200,000.00
3,404,470.00
17,994.00
17,994.00
17,994.00
17,994.00
17,994.00
17,994.00
3,422,464.00
100.00%
3,422,464.00
programa
Presupuesto
571.000
685,200
685,200.00
685,200
78,000
156,000.00
156,000.00
156,000.00
156,000
255,000
255,000.00
255,000.00
255,000.00
255,000
17,994
3,422,464.00
100%
0.00%
685,200
20,000
55,000
1,713,470
431,000
17,994
17,994
INC.PESO
(KG/DIA)
COMPRAS (Cb)
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 CB. FINALES
TOTAL KG.
COMPRAS:
PESO
(KG)
0.90
0.90
1.25
1.30
1.30
1.30
0.90
0.90
1.25
1.30
1.30
1.30
SITUACION
ACTUAL
250
277
315
354
393
432
250
277
315
354
393
432
0
0
0
0
0
0
0
0
0
0
0
0
S
6
100
100
100
100
100
100
100
99
100
100
100
100
100
200
70,800.00
100
100
100
100
100
100
100
99
100
100
100
100
100
200
70,800.00
100
100
100
100
100
100
100
99
100
100
100
100
100
200
70,800.00
100
100
100
100
99
100
100
100
100
100
100
100
100
200
70,800.00
100
100
99
100
100
100
100
100
100
100
100
99
100
200
70,800.00
100
100
100
100
99
100
100
100
100
100
100
99
100
200
100
100
100
100
100
100
100
100
100
100
100
100
99
100
200
70,800.00
100
100
100
100
100
100
100
100
100
100
100
100
100
200
70,800.00
Compras (Cb)
200
199
199
199
199
198
198
199
200
Compras (Kg)
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
Ventas (Cb)
Ventas (Kg)
0.00
200
70,800.00
200
70,800.00
200
70,800.00
200
70,800.00
200
70,800.00
200
100.00
200
70,800.00
200
70,800.00
PARAMETROS TECNICOS :
Peso Inicial(KG)
Mortalidad (% mensual)
Incremento Peso Total Perido (Kg)
250
0.00%
-
250
0.00%
45,800.00
250
0.00%
45,800.00
250
0.00%
45,800.00
250
0.00%
45,800.00
250
0.00%
45,800.00
250
0.00%
(24,900.00)
250
0.00%
45,800.00
250
0.00%
45,800.00
MORTALIDAD:
VENTAS:
Concentrado
% PROTEINA
M.S.
CONSUMO
KG PROTEINA
CONSUMO
COSTO/ KG
PERIODO
CONSUMO
CONSUMO
COSTO RACION
COSTO TOTAL
CRUDA RACION
(%)
(KG/DIA)
CRUDA RACION
MS/KG/DIA
CONCENTRADO
(DIAS)
(KG/ENGORDA)
(KG DE M.S.)
KG/CB/DIA
POR CABEZA
17.00%
95.00%
Subtotal:
2.0
0.3
1.9
2.0
0.3
1.9
3.15
Costo de Alimentacion
N de Cabezas
200
U.M.
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
180
360.0
342.0
3.153
1,134.9
4,864.5
3.2
1,134.9
A
3
O
5
S
6
200
0
10,800.00
200
0
11,340.00
200
0
11,907.00
200
0
12,502.35
200
0
13,127.47
200
0
13,783.84
200
0
14,473.03
200
0
15,196.68
2,160,000.00
2,268,000.00
2,381,400.00
2,500,470.00
2,625,493.50
2,756,768.18
2,894,606.58
3,039,336.91
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
TOTAL VENTAS
2,160,000.00
2,268,000.00
2,381,400.00
2,500,470.00
2,625,493.50
2,756,768.18
2,894,606.58
3,039,336.91
INGRESOS TOTALES
2,160,000.00
2,268,000.00
2,381,400.00
2,500,470.00
2,625,493.50
2,756,768.18
2,894,606.58
3,039,336.91
17,280.00
V E N T A S:
Novillos de 432 kilos en Promedio
Recuperacin del seguro ganadero
$857.00
AO 1
AO 2
AO 3
AO 4
AO 5
AO 6
AO 7
AO 8
AO 9
27,520.00
28,896.00
30,340.80
31,857.84
33,450.73
35,123.27
36,879.43
38,723.40
40,659.57
2,000.00
720.00
1,800.00
20,000.00
3,000.00
2,100.00
756.00
1,890.00
21,000.00
3,150.00
2,205.00
793.80
1,984.50
22,050.00
3,307.50
Costos Variables
329,980.00
1,546,479.00
1,623,802.95
1,704,993.10 1,790,242.75
1,879,754.89 1,973,742.63
2,072,429.77 2,176,051.25
Alimentacion de animales
Medicinas y Vacunas
Fletes
Mano de Obra
Compra de becerros para engorda*
226,980.00
16,000.00
15,000.00
72,000.00
238,329.00
16,800.00
15,750.00
75,600.00
1,200,000.00
250,245.45
17,640.00
16,537.50
79,380.00
1,260,000.00
262,757.72
18,522.00
17,364.38
83,349.00
1,323,000.00
289,690.39
20,420.51
19,144.22
91,892.27
1,458,607.50
319,383.65
22,513.61
21,106.51
101,311.23
1,608,114.77
357,500.00
1,575,375.00
1,654,143.75
1,736,850.94 1,823,693.48
2,315.25
833.49
2,083.73
23,152.50
3,472.88
2,431.01
875.16
2,187.91
24,310.13
3,646.52
275,895.61
19,448.10
18,232.59
87,516.45
1,389,150.00
2,552.56
918.92
2,297.31
25,525.63
3,828.84
2,680.19
964.87
2,412.17
26,801.91
4,020.29
304,174.91
21,441.53
20,101.43
96,486.89
1,531,537.88
1,914,878.16 2,010,622.07
2,814.20
1,013.11
2,532.78
28,142.01
4,221.30
2,954.91
1,063.77
2,659.42
29,549.11
4,432.37
335,352.84
23,639.29
22,161.83
106,376.79
1,688,520.51
2,111,153.17 2,216,710.83
ESTADO DE RESULTADOS
ESTADO DE RESULTADOS PROYECTADO A 5 AOS DE VIDA DEL PROYECTO.
CONCEPTO/PERIODO
Proyectados
Ao 1
2,160,000.00
COSTOS DE PRODUCCION
355,500.00
UTILIDAD BRUTA
Ao 3
2,268,000.00
1,573,275.00
Ao 4
2,381,400.00
1,651,938.75
Ao 5
2,500,470.00
1,734,535.69
Ao 6
2,625,493.50
1,821,262.47
Ao 7
2,756,768.18
1,912,325.60
Ao 8
2,894,606.58
2,007,941.88
Ao 9
3,039,336.91
2,108,338.97
3,191,303.76
2,213,755.92
-355,500.00
694,725.00
729,461.25
765,934.31
804,231.03
844,442.58
886,664.71
930,997.94
977,547.84
2,000.00
2,100.00
2,205.00
2,315.25
2,431.01
2,552.56
2,680.19
2,814.20
2,954.91
-357,500.00
692,625.00
727,256.25
763,619.06
801,800.02
841,890.02
883,984.52
928,183.74
974,592.93
-357,500.00
692,625.00
727,256.25
763,619.06
801,800.02
841,890.02
883,984.52
928,183.74
974,592.93
-35,750.00
69,262.50
72,725.63
76,361.91
80,180.00
84,189.00
88,398.45
92,818.37
97,459.29
-321,750.00
623,362.50
654,530.63
687,257.16
721,620.01
757,701.01
795,586.07
835,365.37
877,133.64
321,750.00
1,644,637.50
1,726,869.38
1,813,212.84
1,903,873.49
1,999,067.16
2,099,020.52
2,203,971.54
2,314,170.12
Ao 2
Mes 1
Mes 2
Mes 3
Mes 4
Mes 5
Mes 6
Mes 7
Ingresos
1,080,000.00
Venta de becerros
1,080,000.00
Mes 8
-
Mes 9
-
Mes 10
-
Mes 11
-
Mes 12
-
1,080,000.00
1,080,000.00
Egresos
627,708.33
27,708.33
27,708.33
27,708.33
27,708.33
27,708.33
627,519.18
27,708.33
27,708.33
27,708.33
27,708.33
27,708.33
Costos variables
627,498.33
27,498.33
27,498.33
27,498.33
27,498.33
27,498.33
627,309.18
27,498.33
27,498.33
27,498.33
27,498.33
27,498.33
18,915.00
18,915.00
18,915.00
18,915.00
18,915.00
18,915.00
18,725.85
18,915.00
18,915.00
18,915.00
18,915.00
18,915.00
Medicinas y vacunas
1,333.33
1,333.33
1,333.33
1,333.33
1,333.33
1,333.33
1,333.33
1,333.33
1,333.33
1,333.33
1,333.33
1,333.33
Fletes
1,250.00
1,250.00
1,250.00
1,250.00
1,250.00
1,250.00
1,250.00
1,250.00
1,250.00
1,250.00
1,250.00
1,250.00
Compra de becerros
GASTOS DE OPERACIN
600,000.00
600,000.00
6,000.00
6,000.00
6,000.00
6,000.00
6,000.00
6,000.00
6,000.00
6,000.00
6,000.00
6,000.00
6,000.00
6,000.00
Costos fijos
210.00
210.00
210.00
210.00
210.00
210.00
210.00
210.00
210.00
210.00
210.00
210.00
Pago de luz
150.00
150.00
150.00
150.00
150.00
150.00
150.00
150.00
150.00
150.00
150.00
150.00
60.00
60.00
60.00
60.00
60.00
60.00
60.00
60.00
60.00
60.00
60.00
60.00
27,708.33 -
27,708.33 -
Pago de agua
Flujo de efectivo
- 627,708.33 -
27,708.33 -
27,708.33
1,052,291.67 -
627,519.18 -
27,708.33 -
27,708.33 -
27,708.33 -
27,708.33
1,052,291.67
738,541.67
313,750.00 -
313,769.18 -
341,477.52 -
369,185.85 -
396,894.18 -
424,602.52
627,689.15
Ao 1
Ingresos
Costos Fijos
Costos Variables
Ao 2
Ao 3
Ao 4
Ao 5
Ao 6
Ao 7
Ao 8
Ao 9
Ao 10
2,160,000 2,268,000 2,381,400 2,500,470 2,625,494 2,756,768 2,894,607 3,039,337 3,191,304 3,350,869
27,520
28,896
30,341
31,858
33,451
35,123
36,879
38,723
40,660
42,693
329,980 1,546,479 1,623,803 1,704,993 1,790,243 1,879,755 1,973,743 2,072,430 2,176,051 2,284,854
32,482
90,831
95,372
100,141
105,148
110,405
115,925
121,722
127,808
134,198
1.50%
4.00%
4.00%
4.00%
4.00%
4.00%
4.00%
4.00%
4.00%
4.00%
Indica el % de ventas
para cubrir los costos
y no tener perdidas
h.- Anlisis
Financiero
ANALISIS
INDICADORES FINANCIEROS
Ingresos
totales
2,160,000.00
2,268,000.00
2,381,400.00
2,500,470.00
2,625,493.50
2,756,768.18
2,894,606.58
3,039,336.91
3,191,303.76
3,350,868.95
FINANCIERO
Egresos
totales
357,500.00
1,575,375.00
1,654,143.75
1,736,850.94
1,823,693.48
1,914,878.16
2,010,622.07
2,111,153.17
2,216,710.83
2,327,546.37
3,404,470.00
17,994.00
Valor de Rescate
Valor
Recup. De Flujo Neto de
Residual
cap. De Trab.
Efectivo
0.00
-1,619,964.00
692,625.00
727,256.25
763,619.06
801,800.02
841,890.02
883,984.52
928,183.74
974,592.93
1,080,766.67
2,104,089.24
CALCULO DEL VAN, R B/C Y TIR CON UNA TASA DE DESCUENTO DEL 12%
Ao
Costos
Beneficios
Factor de
Costos
Beneficios
Flujo neto de
de
totales
totales
actualizacin actualizados actualizados efectivo act.
operacin
($)
($)
12.0%
($)
($)
($)
0
0
0
1.000
0.00
0.00
0.00
1
3,779,964
2,160,000
0.893
3,374,967.86 1,928,571.43 -1,446,396.43
2
1,575,375
2,268,000
0.797
1,255,879.30 1,808,035.71
552,156.41
3
1,654,144
2,381,400
0.712
1,177,386.85 1,695,033.48
517,646.63
4
1,736,851
2,500,470
0.636
1,103,800.17 1,589,093.89
485,293.72
5
1,823,693
2,625,494
0.567
1,034,812.66 1,489,775.52
454,962.86
6
1,914,878
2,756,768
0.507
970,136.87 1,396,664.55
426,527.68
7
2,010,622
2,894,607
0.452
909,503.31 1,309,373.02
399,869.70
8
2,111,153
3,039,337
0.404
852,659.36 1,227,537.20
374,877.85
9
2,216,711
3,191,304
0.361
799,368.15 1,150,816.13
351,447.98
10
2,327,546
4,431,636
0.322
749,407.64 1,426,868.06
677,460.42
Total
21,150,938
28,249,015
12,227,922.16 15,021,769.00
2,793,846.83
Los indicadores financieros que arroja el proyecto son:
VAN=
2,793,846.83 SE ACEPTA
TIR =
46.51% SE ACEPTA
B/C =
1.23 SE ACEPTA
PERODO DE RECUPERACIN
0
FLUJO ACT.
SALDO
10
- 1,446,396.43
552,156.41
517,646.63
485,293.72
454,962.86
426,527.68
399,869.70
374,877.85
351,447.98
677,460.42
- 1,446,396.43
- 894,240.02
376,593.39
108,700.33
563,663.20
990,190.88
1,390,060.58
1,764,938.43
2,116,386.41
2,793,846.83
SE ACEPTA
j.- Depreciaciones
DEPRECIACIONES
Concepto
Unidad
Cantidad
Costo
Unitario
Costo Total
Aos de
Depreciaci
Vida Util
on Anual
Drepreciaci
on en 10
aos
Valor
Residual
TOTAL
1,200
1
1
571
255,000
20,000
685,200.00
255,000.00
20,000.00
20.00
20.00
15.00
34,260.00
12,750.00
1,333.33
342,600.00
127,500.00
13,333.33
342,600.00
127,500.00
6,666.67
906,000
906,000.00
30.00
30,200.00
302,000.00
604,000.00
62
1
1,085
60,000
67,270.00
60,000.00
10.00
10.00
6,727.00
6,000.00
67,270.00
60,000.00
91,270.33
912,703.33
1,993,470.00
1,080,766.67