Corrida Engorda Finca

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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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    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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    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$

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    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.