Cultivo, produccion y beneficio de Caf

Concepto
Inversion Fija
Terreno y bodega
Secadora modular de 2 ton.
Pala recta
Reparacin maquinaria 3.5 ton.
Rastrillos
Tanque captacin de lluvia para 3000 litros
Camioneta pik-up doble cabina, 6 cil. 4x4 doble traccin
Lamina de zinc 4.27m.
Herramientas para las plantaciones
Basculas de plancha

Subtotal
Inversion Diferida
Formulacin y del proyecto
Capacitacin
Asistencia tcnica
Subtotal
Capital de trabajo
Elaboracin de abono orgnico
Instalacin de semillero vivero
Materiales para semillero-vivero (semilla de caf y madera)
Apertura y relleno de hoyos
Bolsas de polietileno (tubo)
Trasplante
Deshierbe
Aplicacin de abono orgnico
Establecimiento arboles de sombra

Subtotal
Gran Total
Porcentaje de participacion

Unidad
presupuesto
presupuesto
presupuesto
presupuesto
presupuesto
presupuesto
presupuesto
presupuesto
presupuesto
presupuesto

Cantidad

P. Unitario
1.00
1.00
44.00
1.00
20.00
20.00
1.00
250.00
1.00
2.00

Costo Total

1,000,000.00
63,300.00
120.00
44,630.00
100.00
3,500.00
478,500.00
210.00
40,320.00
2,500.00

1,000,000.00
63,300.00
5,280.00
44,630.00
2,000.00
70,000.00
478,500.00
52,500.00
40,320.00
5,000.00

1,761,530.00

presupuesto
presupuesto
presupuesto

1.00
1.00
1.00

30,000.00
45,000.00
20,000.00

30,000.00
45,000.00
20,000.00
95,000.00

presupuesto
presupuesto
presupuesto
presupuesto
presupuesto
presupuesto
presupuesto
presupuesto
presupuesto

880.00
1,218.00
1.00
84,000.00
504.00
1,470.00
630.00
336.00
420.00

100.00
100.00
57,720.00
3.00
34.00
100.00
100.00
100.00
100.00

88,000.00
121,800.00
57,720.00
252,000.00
17,136.00
147,000.00
63,000.00
33,600.00
42,000.00
822,256.00
2,678,786.00
100%

Aportaciones
Programa

Organizacin

Otro

1,000,000.00
63,300.00
5,280.00
44,630.00
2,000.00
70,000.00
478,500.00
52,500.00
40,320.00
5,000.00

1,110,900.00

650,630.00

30,000.00
45,000.00
20,000.00
95,000.00

88,000.00
121,800.00
57,720.00
252,000.00
17,136.00
147,000.00
63,000.00
33,600.00
42,000.00

57,720.00

764,536.00

1,168,620.00

1,510,166.00

44%

56%

0%

Cultivo, produccion y beneficio de Caf

Costos de Produccion para 1 Hectarea de Caf Org

Actividad y/o Producto
Semilla
Bolsas polietileno
Llenado de bolsas

U. M.
Costos en Vivero
kg
kg
jornal

Subtotal
Costos en el Terreno Definitivo
Desmonte
Jornal
Limpia de terreno
jornal
Trazado
jornal
Elaboracion de hoyos
Jornal
Transporte y distribucion de plantas
jornal
Transplante
Jornal
Subtotal

Control de malezas
Poda de sombreo
Poda sanitaria
Poda de formacion
Subtotal

Control etologico de broca

Beauveria bassiana
Aplicacin
Subtotal

Composta
Aplicacin
Subtotal

Cosecha
Subtotal
Costo Total por Hectarea

MANEJO DE CAFETAL
jornal
jornal
jornal
jornal

Manejo ecologico de broca de caf

trampas
dosis
jornal

Fertilizacion
ton
jornal

Cosecha
jornal

de Caf

tarea de Caf Organico

Cantidad
Costo Unit Costo Total
en Vivero
2.00
24.00
48.00
5.00
60.00
300.00
10.00
130.00
1,300.00
1,648.00

erreno Definitivo
15
5
3
5
6
6

130
130
130
130
130
130

1,950.00
650.00
390.00
650.00
780.00
780.00
5,200.00

DE CAFETAL
10.00
8.00
5.00
8.00

130.00
130.00
130.00
130.00

1,300.00
1,040.00
650.00
1,040.00
4,030.00

o de broca de caf
16.00
2.00
3.00

6.00
150.00
130.00

96.00
300.00
390.00
786.00

0.50
8.00

2,800.00
130.00

1,400.00
1,040.00
2,440.00

32.00

140.00

4,480.00
4,480.00

izacion

echa

18,584.00

Cultivo, produccion y beneficio de Caf

Capacidad Productiva y Desarrollo de la producci

Ene
Produccion
Superficie sembrada
Produccion de caf cereza (kg)
Caf vano
Caf libre de vano para orear
Perdida de peso durante el secado
Caf pergamino para vender

Feb

Mar

31,500.00

0.00

0.00

42.00

42.00

42.00

31,500.00

0.00

0.00

2,520.00

28,980.00

4,347.00

24,633.00

sarrollo de la produccion mensual

Abr

May

Jun

Jul

Ago

Sep

0.00

0.00

0.00

0.00

0.00

0.00

42.00

42.00

42.00

42.00

42.00

42.00

0.00

0.00

0.00

0.00

0.00

0.00

Oct

Nov

Dic

0.00

31,500.00

42,000.00

42.00

42.00

42.00

0.00

31,500.00

42,000.00

2,520.00

3,360.00

28,980.00

38,640.00

4,347.00

5,796.00

24,633.00

32,844.00

Cultivo, produccion y beneficio de Caf

Datos de Produccion
Superficie sembrada (ha)
Rendimiento (kg/ha)
Produccion total caf cereza

42.00
2,500.00
105,000.00

Cultivo, produccion y beneficio de Caf

Proyeccion
Concepto/Mes

Mes 1

Costos Fijos
Administrador general
Contabilidad
Papeleria
Pago de luz
Pago de agua
Telefono
Mantenimiento de equipo
Promocion
Ventas
Subtotal

7,200.00
600.00
500.00
0.00
180.00
950.00
1,000.00
1,500.00
3,840.00
15,770.00

Costos Variables
Costos en Vivero
Costos en el Terreno Definitivo
Control de malezas
Poda de sombreo
Poda sanitaria
Poda de formacion
Manejo ecologico de broca de caf
Fertilizacion
Cosecha
Mano de obra en despulpado, lavado y secado
Acarreo
Subtotal

69,216.00
218,400.00
0.00
0.00
0.00
0.00
0.00
0.00
62,720.00
21,600.00
6,300.00
378,236.00

Costos Totales

394,006.00

Proyeccion
Conceptos/Ao
Costos Fijos
Administrador general
Contabilidad
Papeleria
Pago de luz
Pago de agua
Telefono
Mantenimiento de equipo
Promocion
Ventas
Subtotal
Costos Variables

Mensual

Ao 1
86,400.00
7,200.00
6,000.00
5,400.00
2,160.00
11,400.00
12,000.00
18,000.00
46,080.00
194,640.00

Anual

de

Costos en Vivero
Costos en el Terreno Definitivo
Control de malezas
Poda de sombreo
Poda sanitaria
Poda de formacion
Manejo ecologico de broca de caf
Fertilizacion
Cosecha
Mano de obra en despulpado, lavado y secado
Acarreo
Subtotal

Costos Totales

69,216.00
218,400.00
54,600.00
43,680.00
27,300.00
43,680.00
33,012.00
102,480.00
188,160.00
64,800.00
21,000.00
866,328.00

1,060,968.00

eccion

Mensual

Mes 2

eccion

de

Costos

Mes 3

Mes 4

Mes 5

7,200.00
600.00
500.00
900.00
180.00
950.00
1,000.00
1,500.00
3,840.00
16,670.00

7,200.00
600.00
500.00
0.00
180.00
950.00
1,000.00
1,500.00
3,840.00
15,770.00

7,200.00
600.00
500.00
900.00
180.00
950.00
1,000.00
1,500.00
3,840.00
16,670.00

7,200.00
600.00
500.00
0.00
180.00
950.00
1,000.00
1,500.00
3,840.00
15,770.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
18,200.00
0.00
0.00
21,840.00
0.00
0.00
0.00
0.00
0.00
40,040.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
102,480.00
0.00
0.00
0.00
102,480.00

0.00
0.00
0.00
21,840.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
21,840.00

16,670.00

55,810.00

119,150.00

37,610.00

Anual

de

Ao 2

Costos

Ao 3
90,720.00
7,560.00
6,300.00
5,670.00
2,268.00
11,970.00
12,600.00
18,900.00
48,384.00
204,372.00

95,256.00
7,938.00
6,615.00
5,953.50
2,381.40
12,568.50
13,230.00
19,845.00
50,803.20
214,590.60

Ao 4
100,018.80
8,334.90
6,945.75
6,251.18
2,500.47
13,196.93
13,891.50
20,837.25
53,343.36
225,320.13

Ao 5
105,019.74
8,751.65
7,293.04
6,563.73
2,625.49
13,856.77
14,586.08
21,879.11
56,010.53
236,586.14

0.00
0.00
57,330.00
45,864.00
28,665.00
45,864.00
34,662.60
107,604.00
197,568.00
68,040.00
22,050.00
607,647.60

0.00
0.00
60,196.50
48,157.20
30,098.25
48,157.20
36,395.73
112,984.20
207,446.40
71,442.00
23,152.50
638,029.98

0.00
0.00
63,206.33
50,565.06
31,603.16
50,565.06
38,215.52
118,633.41
217,818.72
75,014.10
24,310.13
669,931.48

0.00
0.00
66,366.64
53,093.31
33,183.32
53,093.31
40,126.29
124,565.08
228,709.66
78,764.81
25,525.63
703,428.05

812,019.60

852,620.58

895,251.61

940,014.19

Mes 6

Mes 7

Mes 8

Mes 9

7,200.00
600.00
500.00
900.00
180.00
950.00
1,000.00
1,500.00
3,840.00
16,670.00

7,200.00
600.00
500.00
0.00
180.00
950.00
1,000.00
1,500.00
3,840.00
15,770.00

7,200.00
600.00
500.00
900.00
180.00
950.00
1,000.00
1,500.00
3,840.00
16,670.00

7,200.00
600.00
500.00
0.00
180.00
950.00
1,000.00
1,500.00
3,840.00
15,770.00

0.00
0.00
18,200.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
18,200.00

0.00
0.00
0.00
0.00
0.00
21,840.00
0.00
0.00
0.00
0.00
0.00
21,840.00

0.00
0.00
0.00
0.00
27,300.00
0.00
0.00
0.00
0.00
0.00
0.00
27,300.00

0.00
0.00
18,200.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
18,200.00

34,870.00

37,610.00

43,970.00

33,970.00

Ao 6
110,270.73
9,189.23
7,657.69
6,891.92
2,756.77
14,549.61
15,315.38
22,973.07
58,811.05
248,415.44

Ao 7
115,784.26
9,648.69
8,040.57
7,236.52
2,894.61
15,277.09
16,081.15
24,121.72
61,751.61
260,836.22

Ao 8

Ao 9
121,573.48
10,131.12
8,442.60
7,598.34
3,039.34
16,040.94
16,885.21
25,327.81
64,839.19
273,878.03

127,652.15
10,637.68
8,864.73
7,978.26
3,191.30
16,842.99
17,729.47
26,594.20
68,081.15
287,571.93

0.00
0.00
69,684.97
55,747.98
34,842.49
55,747.98
42,132.61
130,793.33
240,145.14
82,703.05
26,801.91
738,599.46

0.00
0.00
73,169.22
58,535.38
36,584.61
58,535.38
44,239.24
137,333.00
252,152.40
86,838.20
28,142.01
775,529.43

0.00
0.00
76,827.68
61,462.15
38,413.84
61,462.15
46,451.20
144,199.65
264,760.02
91,180.11
29,549.11
814,305.90

0.00
0.00
80,669.07
64,535.25
40,334.53
64,535.25
48,773.76
151,409.63
277,998.02
95,739.11
31,026.56
855,021.19

987,014.90

1,036,365.64

1,088,183.93

1,142,593.12

Mes 10

7,200.00
600.00
500.00
900.00
180.00
950.00
1,000.00
1,500.00
3,840.00
16,670.00

0.00
0.00
0.00
21,840.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
21,840.00
38,510.00

Ao 10
134,034.76
11,169.56
9,307.97
8,377.17
3,350.87
17,685.14
18,615.94
27,923.91
71,485.20
301,950.52

Mes 11

Mes 12

7,200.00
600.00
500.00
0.00
180.00
950.00
1,000.00
1,500.00
3,840.00
15,770.00

Total

7,200.00
600.00
500.00
900.00
180.00
950.00
1,000.00
1,500.00
3,840.00
16,670.00

86,400.00
7,200.00
6,000.00
5,400.00
2,160.00
11,400.00
12,000.00
18,000.00
46,080.00
###

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
33,012.00
0.00
0.00
0.00
62,720.00
62,720.00
21,600.00
21,600.00
6,300.00
8,400.00
### 92,720.00

69,216.00
###
54,600.00
43,680.00
27,300.00
43,680.00
33,012.00
###
###
64,800.00
21,000.00
###

###

###

###

0.00
0.00
84,702.52
67,762.02
42,351.26
67,762.02
51,212.45
158,980.12
291,897.92
100,526.07
32,577.89
897,772.25

1,199,722.78

Cultivo, produccion y beneficio de Caf

Proyeccion
Presentacion/Ao

Anual

0.00

0.00

Ingresos Totales

0.00

0.00

Caf pergamino para venta (kg)

Precio por Kg de caf pergamino
Ingresos por venta de caf pergamino

Unidades de venta por presentacion de caf

Ao 1
Ao 2

Ingresos por venta de caf pergamino

Concepto/Mes

de

Ene

Feb
24,633.00

0.00

30.00
738,990.00

0.00

Anual

de

Ingresos

or presentacion de caf
Ao 3
Ao 4

Ao 5

Ao 6

Ao 7

1,642,200.00

2,463,300.00

2,586,465.00

2,715,788.25

2,851,577.66

1,642,200.00

2,463,300.00

2,586,465.00

2,715,788.25

2,851,577.66

Mar

Abr

May

Jun

Jul

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

Ao 8

Ao 9

Ao 10

### 3,143,864.37

3,301,057.59

### 3,143,864.37

3,301,057.59

Ago

Sep
0.00

0.00

Oct
0.00

0.00

Nov
0.00

0.00

Dic
24,633.00

32,844.00

30.00

30.00

738,990.00

985,320.00

Total
82,110.00

2,463,300.00

Cultivo, produccion y beneficio de Caf

ESTADO DE RESULTADOS CONSOLIDADO PROYECTAD

( PESOS )
CONCEPTO/PERIODO

Proyectados
Ao 1

Ao 2

INGRESOS POR VENTAS

COSTOS DE PRODUCCION

917,088.00

660,945.60

UTILIDAD BRUTA

-917,088.00

-660,945.60

132,480.00

139,104.00

-1,049,568.00

-800,049.60

0.00

0.00

-1,049,568.00

-800,049.60

-1,049,568.00

-800,049.60

1,049,568.00

800,049.60

GASTOS DE ADMINISTRACION Y VENTAS

UTILIDAD DE OPERACIN
Reintegros
Intereses

UTILIDADES ANTES DE IMPUESTOS

P.T.U. (10%)
UTILIDAD NETA

Egresos Totales

NSOLIDADO PROYECTADO

OS )
Proyectados
Ao 3

Ao 4

Ao 5

2,463,300.00
728,692.52

2,586,465.00
765,127.15

2,715,788.25
803,383.51

2,851,577.66
843,552.68

948,207.12

1,734,607.48

1,821,337.85

1,912,404.74

2,008,024.98

146,059.20

153,362.16

161,030.27

169,081.78

177,535.87

802,147.92

1,581,245.32

1,660,307.58

1,743,322.96

1,830,489.11

0.00

0.00

0.00

0.00

0.00

802,147.92

1,581,245.32

1,660,307.58

1,743,322.96

1,830,489.11

80,214.79

158,124.53

166,030.76

174,332.30

183,048.91

721,933.13

1,423,120.78

1,494,276.82

1,568,990.66

1,647,440.20

920,266.87

1,040,179.22

1,092,188.18

1,146,797.59

1,204,137.46

1,642,200.00
693,992.88

Ao 6

Ao 7

Ao 8

Ao 9

Ao 10

2,994,156.55
885,730.32

3,143,864.37
930,016.83

3,301,057.59
976,517.67

2,108,426.23

2,213,847.54

2,324,539.92

186,412.66

195,733.30

205,519.96

1,922,013.56

2,018,114.24

2,119,019.95

0.00

0.00

0.00

1,922,013.56

2,018,114.24

2,119,019.95

192,201.36

201,811.42

211,902.00

1,729,812.21

1,816,302.82

1,907,117.96

1,264,344.34

1,327,561.55

1,393,939.63

EVALUACION FINANCIE
INDICADORES
FLUJO NETO DE EFECTIVO
Ao de
operacin
0
1
2
3
4
5
6
7
8
9
10

Ingresos
totales*

Egresos
totales

Inversiones para el proye

Fija
1,761,530.00

0.00
0.00
1,642,200.00
2,463,300.00
2,586,465.00
2,715,788.25
2,851,577.66
2,994,156.55
3,143,864.37
3,301,057.59

1,049,568.00
800,049.60
920,266.87
1,040,179.22
1,092,188.18
1,146,797.59
1,204,137.46
1,264,344.34
1,327,561.55
1,393,939.63

CALCULO DEL VAN, R B/C Y TIR CON UNA TASA DE DESCUENTO DEL 10%
Ao
Costos
Beneficios
Factor de
de
totales
totales
actualizacin
operacin
($)
($)
10.0%
0
2,678,786
0
1.000
1
1,049,568
0
0.909
2
800,050
0
0.826
3
920,267
1,642,200
0.751
4
1,040,179
2,463,300
0.683
5
1,092,188
2,586,465
0.621
6
1,146,798
2,715,788
0.564
7
1,204,137
2,851,578
0.513
8
1,264,344
2,994,157
0.467
9
1,327,562
3,143,864
0.424
10
1,393,940
3,492,017
0.386
Total

6,488,850

21,889,369

Los indicadores financieros que arroja el proyecto son:

VAN=
2,265,312.48
TIR =
18.26%
B/C =
1.24

=TIR

UACION FINANCIERA
INDICADORES FINANCIEROS

iones para el proyecto

Diferida
95,000.00

Cap de trab.

Valor de Rescate
Valor
Residual

822,256.00

190,960

Costos
actualizados
($)
2,678,786.00
954,152.73
661,198.02
691,410.12
710,456.40
678,162.93
647,337.34
617,912.92
589,825.96
563,015.69
537,424.07

Beneficios
actualizados
($)
0.00
0.00
0.00
1,233,809.17
1,682,467.04
1,605,991.27
1,532,991.67
1,463,310.23
1,396,796.13
1,333,305.39
1,346,323.77

Flujo neto de
efectivo act.
($)
-2,678,786.00
-954,152.73
-661,198.02
542,399.04
972,010.64
927,828.34
885,654.33
845,397.31
806,970.16
770,289.70
808,899.69

9,329,682.18

11,594,994.66

2,265,312.48

Se acepta
Se acepta
Se acepta

Recup. De
cap. De Trab.

Flujo Neto de
Efectivo
-2,678,786.00
-1,049,568.00
-800,049.60
721,933.13
1,423,120.78
1,494,276.82
1,568,990.66
1,647,440.20
1,729,812.21
1,816,302.82
2,098,077.48

CALCULO DE CAPITAL DE TRABAJO

CONCEPTO
INGRESOS
Por Ventas
EGRESOS
Costos Variables
Costos Fijos

Ene

Feb

Mar

738,990.00

0.00

0.00

16,220.00
72,194.00

16,220.00
72,194.00

16,220.00
72,194.00

88,414.00

88,414.00

88,414.00

Flujo de
Efectivo

650,576.00

-88,414.00

-88,414.00

Efectivo Acumulado

650,576.00

562,162.00

473,748.00

Total Egresos

TRABAJO
MESES PRIMER AO
Abr

May

Jun

Jul

Ago

0.00

0.00

0.00

0.00

0.00

16,220.00
72,194.00

16,220.00
72,194.00

16,220.00
72,194.00

16,220.00
72,194.00

16,220.00
72,194.00

88,414.00

88,414.00

88,414.00

88,414.00

88,414.00

-88,414.00

-88,414.00

-88,414.00

-88,414.00

-88,414.00

385,334.00

296,920.00

208,506.00

120,092.00

31,678.00

Sep

Oct

Nov

Dic

TOTAL

0.00

0.00

738,990.00

985,320.00

2,463,300.00

16,220.00
72,194.00

16,220.00
72,194.00

16,220.00
72,194.00

16,220.00
72,194.00

194,640.00
866,328.00

88,414.00

88,414.00

88,414.00

88,414.00

1,060,968.00

-88,414.00

-88,414.00

650,576.00

896,906.00

1,402,332.00

-56,736.00

-145,150.00

505,426.00

1,402,332.00

PERODO DE RECUPERACIN DE LA INVERSIO

FLUJO ACT.
SALDO

0
2,678,786.00 - 2,678,786.00
-

1
954,152.73 3,632,938.73
-

2
661,198.02
4,294,136.74

El ultimo saldo negativo corresponde

al numero de aos de recuperacion

PERACIN DE LA INVERSION

3
542,399.04
3,751,737.70
-

4
972,010.64
2,779,727.06
-

aldo negativo corresponde

de aos de recuperacion
Periodo de recuperacion
7.00
aos

5
927,828.34
1,851,898.71
-

6
885,654.33
966,244.39

7
845,397.31
120,847.07

8
806,970.16

686,123.09

9
770,289.70

###

10
808,899.69

###

PUNTO DE EQUILIBRIO
Concepto
Ingresos
Costos Fijos
Costos Variables

Ao 1

Ao 2

Ao 3

0
194,640
866,328

0
204,372
607,648

1,642,200
214,591
638,030

Punto de Equilibrio en valo

#DIV/0!

#DIV/0!

350,937

Punto de Equilibrio en por

#DIV/0!

#DIV/0!

21%

Ao 4

Ao 5

Ao 6

Ao 7

Ao 8

Ao 9

2,463,300
225,320
669,931

2,586,465
236,586
703,428

2,715,788
248,415
738,599

2,851,578
260,836
775,529

2,994,157
273,878
814,306

3,143,864
287,572
855,021

309,491

324,965

341,214

358,274

376,188

394,997

13%

13%

13%

13%

13%

13%

Indica el % de ventas
para cubrir los costos
y no tener perdidas

Depreciaciones
CONCEPTO

Secadora modular de 2 ton.

Pala recta
Rastrillos
Tanque captacin de lluvia para 3000 litros
Camioneta pik-up doble cabina, 6 cil. 4x4 doble traccin
Lamina de zinc 4.27m.
Herramientas para las plantaciones
Basculas de plancha
Subtotal

Subtotal

UNIDAD

COSTO
UNITARIO

CANTIDAD

presupuesto

63300

presupuesto
presupuesto
presupuesto
presupuesto
presupuesto
presupuesto
presupuesto

44
20
20
1
250
1
2

120
100
3500
478500
210
40320
2500

COSTO TOTAL

63,300.00
5,280.00
2,000.00
70,000.00
478,500.00
52,500.00
40,320.00
5,000.00

Aos de Vida
Util

10.00
5.00
8.00
6.00
7.00
6.00
5.00
7.00

716,900.00

0.00
0.00
716,900.00

5.00

Depreciacion
Anual

Drepreciacion en el
periodo (5 Aos)

Valor Residual

6,330.00
1,056.00
250.00
11,666.67
68,357.14
8,750.00
8,064.00
714.29

31,650.00
5,280.00
1,250.00
58,333.33
341,785.71
43,750.00
40,320.00
3,571.43

31,650.00
0.00
750.00
11,666.67
136,714.29
8,750.00
0.00
1,428.57

105,188.10

525,940.48

190,959.52

0.00

0.00

0.00

0.00
105,188.10

0.00
525,940.48

0.00
190,959.52