Anexo B. Anlisis Financiero PROMETE

PRESUPUESTO DE INVERSIONSORGO SEMILLAPRESUPUESTO DE INVERSIONCONCEPTOSUNIDADCANTIDADCOSTO UNITARIOMONTOSPROGRAMASOCIOSTOTALACTIVO FIJO$12,938,750.00$6,000,000.00$6,938,750.00$12,938,750.00SISTEMA DE RIEGO POR ASPERSIONEQUIPO1$600,000.00$600,000.000.0$600,000.00$600,000.00RASTRA JOHN DEERE MODELO MX425/32 DE JALONPIEZA1$145,000.00$145,000.00$72,500.00$72,500.00$145,000.00ARADO JOHN DEERE MODELO 975/3PIEZA1$112,500.00$112,500.00$56,250.00$56,250.00$112,500.00AZADON ROTARIO PIEZA1$33,000.00$33,000.00$16,500.00$16,500.00$33,000.00BORDERO DE 3 DISCOS POR SECCIONPIEZA1$25,000.00$25,000.00$12,500.00$12,500.00$25,000.00ESCREPA NIVELADORA DE 14 PIES PIEZA1$78,000.00$78,000.00$39,000.00$39,000.00$78,000.00CULTIVADORA ALOMADORA DE 4 SURCOSPIEZA1$30,750.00$30,750.00$15,375.00$15,375.00$30,750.00EMPACADORA KRONEPIEZA1$2,010,000.00$2,010,000.00$835,625.00$1,174,375.00$2,010,000.00DESTERRADOR MARCA BRILLION MODELO MDC 1481PIEZA1$292,500.00$292,500.00$146,250.00$146,250.00$292,500.00CARGADOR FRONTALPIEZA1$2,025,000.00$2,025,000.00$1,012,500.00$1,012,500.00$2,025,000.00RASTRILLO DOBLEPIEZA1$387,000.00$387,000.00$193,500.00$193,500.00$387,000.00CARRO ACUMULADOR DE PACASPIEZA1$345,000.00$345,000.00$172,500.00$172,500.00$345,000.00TRACTOR JOHN DEERE MODELO 8245PIEZA1$3,690,000.00$3,690,000.00$1,845,000.00$1,845,000.00$3,690,000.00SISTEMA DE POSICIONAMIENTO SATELITAL GPSPAR1$600,000.00$600,000.00$300,000.00$300,000.00$600,000.00SEGADORA CHALLENGER AUTOPROPULSADA CH-WR9760PIEZA1$2,280,000.00$2,280,000.00$1,140,000.00$1,140,000.00$2,280,000.00ASPERSORA DE REMOLQUE SAVAGE MODELO 5537PIEZA1$285,000.00$285,000.00$142,500.00$142,500.00$285,000.00ACTIVO DIFERIDO$50,650.000.0$50,650.00$50,650.00PERMISO DE USO DE SUELOPAGO1$650.00$650.000.0$650.00$650.00RENTA DEL PREDIOPAGO1$50,000.00$50,000.000.0$50,000.00$50,000.00CAPITAL DE TRABAJO$10,000.000.0$10,000.00$10,000.00INSUMOS Y MATERIAS PRIMASLOTE1$10,000.00$10,000.000.0$10,000.00$10,000.00

TOTAL$12,999,400.00$6,000,000.00$6,999,400.00$12,999,400.00

MEMORIA DE CALCULOSORGO SEMILLAMEMORIAS DE CLCULO DE COSTOS Y VENTAS

Area de modulo850000m2No. de plantas por m232plantasNo total de plantas por modulo27200000plantas

Rendimiento esperado0.03kg/planta

COSTOS DE PRODUCCION

SITUACIONAOS$ / kgACTUAL12345 FIJOS:Administracion00.0025,000.0025,000.0025,000.0025,000.0025,000.00Mant. Equipo 00.005,000.005,000.005,000.005,000.005,000.00Pago de luz ( pozo agua )10,800.0010,800.0010,800.0010,800.0010,800.00SUBTOTAL0.0040,800.0040,800.0040,800.0040,800.0040,800.00VARIABLES : Control de plagas y enfermedades00.0030,00030,00030,00030,00030,000Fertilizantes58,80058,80058,80058,80058,800Preparacion de suelo59,10059,10059,10059,10059,100Mano de obra192,000192,000192,000192,000192,000SUBTOTAL0.00339,900339,900339,900339,900339,900 TOTAL COSTOS00.0380,700380,700380,700380,700380,700

EGRESOS POR AO380,700380,700380,700380,700380,700

Calculo de capital de trabajo

Meses ConceptoMes 1Mes 2Mes 3Mes 4Mes 5Mes 6Mes 7Mes 8Mes 9Mes 10Mes 11Mes 12total Ingresos 0.00.00.00.00.00.00.00.00.00.00.0697,680.00697,6800.0Venta de Sorgo0.00.00.00.00.00.00.00.00.00.00.0697,680.00697,680Venta de paca d sorgo0.00.00.00.00.00.00.00.00.00.00.00.00.0Egresos 166,116.67166,116.67166,116.67166,116.67166,116.67166,116.67166,116.67166,116.67166,116.67166,116.67107,016.67107,016.671,875,200Costos variables 163,900.00163,900.00163,900.00163,900.00163,900.00163,900.00163,900.00163,900.00163,900.00163,900.00104,800.00104,800.001,848,6000.0Control de plagas y enfermedades30,000.0030,000.0030,000.0030,000.0030,000.0030,000.0030,000.0030,000.0030,000.0030,000.0030,000.0030,000.00360,000Fertilizantes58,800.0058,800.0058,800.0058,800.0058,800.0058,800.0058,800.0058,800.0058,800.0058,800.0058,800.0058,800.00705,600Preparacion de suelo59,100.0059,100.0059,100.0059,100.0059,100.0059,100.0059,100.0059,100.0059,100.0059,100.000.00.0591,000Mano de obra16,000.0016,000.0016,000.0016,000.0016,000.0016,000.0016,000.0016,000.0016,000.0016,000.0016,000.0016,000.00192,000Costos fijos 2,216.672,216.672,216.672,216.672,216.672,216.672,216.672,216.672,216.672,216.672,216.672,216.6726,600Pago de luz( pozo agua ) 1,800.001,800.001,800.001,800.001,800.001,800.001,800.001,800.001,800.001,800.001,800.001,800.0021,600Mant. Equipo 416.67416.67416.67416.67416.67416.67416.67416.67416.67416.67416.67416.675,000.000.0

C I C L O S D E P RODUCCION AOSCONCEPTOU/MVOLUMEN*COSTO UNITARIOCOSTO TOTAL32000 plantas/10000 m2Actual12345AGROQUIMICOSCapacidadInsecticidaslote3.00 10,000.00 30,000.00 Superficie Total Modular850,000850,000850,000850,000850,000Subtotal30,000.00 Modulos11111FERTILIZANTESSuperficie850,000.00 850,000.00 850,000.00 850,000.00 850,000.00 Fertilizantes lote2.00 15,000.00 30,000.00 Inventarios de ProduccinCompostatonelada49.00 1,200.00 58,800.00 Sistema de riego (un)11111Subtotal58,800.00 Superficie con sorgo (m2) 807,500807,500807,500807,500807,500PREPARACION TERRENOIndicadores ProductivosDisellt4,000.00 13.65 54,600.00 Area libre para cultivo807,500807,500807,500807,500807,500Siembralabor1.00 1,500.00 1,500.00 No de plantas por metro cuadrado3232323232Cosechalabor1.00 1,500.00 1,500.00 No de plantas por superficie total2584000025840000258400002584000025840000Preparacion de terrenolabor1.00 1,500.00 1,500.00 Empacado de forrajelabor1.00 1,500.00 1,500.00 Semilla sorgokg580.00 65.00 37,700.00 Subtotal59,100.00 Plantas Totales en 100 metros 320320320320320MANO DE OBRA Plantas en modulo de 160000 m225,840,00025,840,00025,840,00025,840,00025,840,000Jornalesjornal1200160.00 192,000.00 Subtotal192,000.00 Rendimiento por planta (kg)0.030.030.030.030.031,200.00 TOTAL339,900.00 Produccin de (%)100%100%100%100%100%Mermas (%)10%10%10%10%10%Ciclos por ao11111

Produccin (kgs)Total775,200775,200775,200775,200775,200

Mermas77,52077,52077,52077,52077,520

Produccin real697,680697,680697,680697,680697,680Produccin (kgs)Produccin semilla kg697,680697,680697,680697,680697,680Total697,680697,680697,680697,680697,680

CONCEPTOSA O S D E P R O D U C C I O NActual12345Produccin ( kgs )Produccin semilla kg697,680697,680697,680697,680697,680Produccion forraje sorgo980,000980,000980,000980,000980,000Produccin Total (kgs.)697,680697,680697,680697,680697,680

VENTAS MENSUALES

SITUACIONC I C L O S$ / kgACTUAL12345 KilogramosProduccin semilla kg697,680697,680697,680697,680697,680Forraje kg980,000980,000980,000980,000980,000

Total Semilla697,680697,680697,680697,680697,680 Total Forraje980,000980,000980,000980,000980,000

COSTO DE OPERACIONSORGO SEMILLACOSTO DE OPERACIN

COSTOS DEL PROYECTOCOSTOSAOAOAOAOAOCONCEPTO MES12345Administracion$25,000.00$50,000.00$50,000.00$50,000.00$50,000.00$50,000.00Mant. Equipo $5,000.00$10,000.00$10,000.00$10,000.00$10,000.00$10,000.00Pago de luz ( pozo agua )$10,800.00$21,600.00$21,600.00$21,600.00$21,600.00$21,600.00Control de plagas y enfermedades$30,000.00$180,000.00$180,000.00$180,000.00$180,000.00$180,000.00Fertilizantes$58,800.00$352,800.00$352,800.00$352,800.00$352,800.00$352,800.00Preparacion de suelo$59,100.00$709,200.00$709,200.00$709,200.00$709,200.00$709,200.00Mano de obra$192,000.00$192,000.00$192,000.00$192,000.00$192,000.00$192,000.00

TOTAL$1,515,600.00$1,515,600.00$1,515,600.00$1,515,600.00$1,515,600.00

PROYECCIN COSTOS TOTALESSORGO SEMILLAPROYECCION DE COSTOS TOTALES

COSTOS FIJOSAO 1AO 2AO 3AO 4AO 5Administracion$50,000.00$50,000.00$50,000.00$50,000.00$50,000.00Mant. Equipo $10,000.00$10,000.00$10,000.00$10,000.00$10,000.00Pago de luz ( pozo agua )$21,600.00$21,600.00$21,600.00$21,600.00$21,600.00Control de plagas y enfermedades$180,000.00$180,000.00$180,000.00$180,000.00$180,000.00Fertilizantes$352,800.00$352,800.00$352,800.00$352,800.00$352,800.00

TOTAL$614,400.00$614,400.00$614,400.00$614,400.00$614,400.00

COSTOS VARIABLESAO 1AO 2AO 3AO 4AO 5Preparacion de suelo$709,200.00$709,200.00$709,200.00$709,200.00$709,200.00Mano de obra$192,000.00$192,000.00$192,000.00$192,000.00$192,000.00

TOTAL$901,200.00$901,200.00$901,200.00$901,200.00$901,200.00

AO 1AO 2AO 3AO 4AO 5COSTOS FIJOS $614,400.00$614,400.00$614,400.00$614,400.00$614,400.00COSTOS VARIABLES$901,200.00$901,200.00$901,200.00$901,200.00$901,200.00COSTOS TOTALES$1,515,600.00$1,515,600.00$1,515,600.00$1,515,600.00$1,515,600.00

PROYECCIN DE INGRESOSSORGO SEMILLAPROYECCION DE INGRESOS

VOLUMEN PRECIO VENTASAOAOAOAOAOCONCEPTO UNITARIOMENSUAL12345Semilla de sorgo697,6803.6$209,304.00$2,511,648.00$2,511,648.00$2,511,648.00$2,511,648.00$2,511,648.00Forraje980,0001.8$147,000.00$1,764,000.00$1,764,000.00$1,764,000.00$1,764,000.00$1,764,000.00

TOTAL$4,275,648.00$4,275,648.00$4,275,648.00$4,275,648.00$4,275,648.00

C.III. ESTADO DE RESULTADOSINDICESORGO SEMILLAESTADO DE RESULTADOS
usuario01: DOCUMENTO REFLEJADO A 5 AOS, CONSIDERANDO LA FORMULA ESTABLECIDA.

CONCEPTOSAO 1AO 2AO 3AO 4AO 5( + ) VENTAS$4,275,648.00$4,275,648.00$4,275,648.00$4,275,648.00$4,275,648.00COSTOS FIJOS$614,400.00$614,400.00$614,400.00$614,400.00$614,400.00COSTOS VARIABLES$901,200.00$901,200.00$901,200.00$901,200.00$901,200.00( - ) COSTOS TOTALES$1,515,600.00$1,515,600.00$1,515,600.00$1,515,600.00$1,515,600.00( = ) UTILIDAD BRUTA$2,760,048.00$2,760,048.00$2,760,048.00$2,760,048.00$2,760,048.00( - ) DEPRECIACION$1,662,875.00$1,662,875.00$1,662,875.00$1,662,875.00$1,662,875.00( = ) UTILIDAD ANTES DE IMPUESTOS$1,097,173.00$1,097,173.00$1,097,173.00$1,097,173.00$1,097,173.00( - ) IMPUESTOS 0.00.00.00.00.0( = ) UTILIDAD DEL EJERCICIO$1,097,173.00$1,097,173.00$1,097,173.00$1,097,173.00$1,097,173.00COSTOS DE DEPRECIACIONESACTIVO FIJO
SAUL BAUTISTA: BIENES DURADEROS PARA EL FUNCIONAMIENTO DEL PROYECTOVALOR ORIGINALTASAAOSDEP ANUALVALOR RESCATERASTRA JOHN DEERE MODELO MX425/32 DE JALON$145,000.0010%10$14,500.00$58,000.00ARADO JOHN DEERE MODELO 975/3$112,500.0010%10$11,250.00$45,000.00AZADON ROTARIO $33,000.0010%10$3,300.00$13,200.00BORDERO DE 3 DISCOS POR SECCION$25,000.0010%10$2,500.00$10,000.00ESCREPA NIVELADORA DE 14 PIES $78,000.0010%10$7,800.00$31,200.00CULTIVADORA ALOMADORA DE 4 SURCOS$30,750.0010%10$3,075.00$12,300.00EMPACADORA KRONE$2,010,000.0010%10$201,000.00$804,000.00DESTERRADOR MARCA BRILLION MODELO MDC 1481$292,500.0010%10$29,250.00$117,000.00CARGADOR FRONTAL$2,025,000.0010%10$202,500.00$810,000.00RASTRILLO DOBLE$387,000.0010%10$38,700.00$154,800.00CARRO ACUMULADOR DE PACAS$345,000.0010%10$34,500.00$138,000.00TRACTOR JOHN DEERE MODELO 8245$3,690,000.0020%5$738,000.00$1,476,000.00SISTEMA DE POSICIONAMIENTO SATELITAL GPS$600,000.0020%5$120,000.00$240,000.00SEGADORA CHALLENGER AUTOPROPULSADA CH-WR9760$2,280,000.0010%10$228,000.00$912,000.00ASPERSORA DE REMOLQUE SAVAGE MODELO 5537$285,000.0010%10$28,500.00$114,000.00TOTAL$1,662,875.00$4,935,500.00

C.V. FLUJO DE EFECTIVOINDICEERROR:#REF!ERROR:#REF!
usuario01: DOCUMENTO QUE MUESTRA ENTRADAS Y SALIDAS DE EFECTIVO EN UN PERIODO DETERMINADO.

CONCEPTOS / AOAO 0AO 1AO 2AO 3AO 4AO 5( + ) VENTAS0.0$4,275,648.00$4,275,648.00$4,275,648.00$4,275,648.00$4,275,648.00( + ) VALOR DE RESCATE0.00.00.00.00.0$4,935,500.00( = ) INGRESOS TOTALES0.0$4,275,648.00$4,275,648.00$4,275,648.00$4,275,648.00$9,211,148.00COSTOS FIJOS0.0$614,400.00$614,400.00$614,400.00$614,400.00$614,400.00COSTOS VARIABLES0.0$901,200.00$901,200.00$901,200.00$901,200.00$901,200.00( = ) COSTOS TOTALES0.0$1,515,600.00$1,515,600.00$1,515,600.00$1,515,600.00$1,515,600.00COMPRA ACTIVO FIJO$12,938,750.000.00.00.00.00.0COMPRA ACTIVO DIFERIDO$50,650.000.00.00.00.00.0COMPRA CAPITAL DE TRABAJO$10,000.000.00.00.00.00.0( = ) SALDO FINAL-$12,999,400.00$2,760,048.00$2,760,048.00$2,760,048.00$2,760,048.00$7,695,548.00

D.I. PUNTO DE EQUILIBRIOINDICEERROR:#REF!ERROR:#REF!
usuario01: CALCULAR EL PUNTO DE EQUILIBRIO EN PORCENTAJE DE VENTAS CON LA FORMULA ESTUDIADA.

CONCEPTOS / AOAO 1AO 2AO 3AO 4AO 5VENTAS$4,275,648.00$4,275,648.00$4,275,648.00$4,275,648.00$4,275,648.00COSTOS FIJOS$614,400.00$614,400.00$614,400.00$614,400.00$614,400.00COSTOS VARIABLES$901,200.00$901,200.00$901,200.00$901,200.00$901,200.00COSTOS TOTALES$1,515,600.00$1,515,600.00$1,515,600.00$1,515,600.00$1,515,600.00PUNTO DE EQUILIBRIO $ $778,485.29$778,485.29$778,485.29$778,485.29$778,485.29PUNTO DE EQUILIBRIO %18%18%18%18%18%COSTO FIJOENTREVENTAS -COSTO VARIABLEINTERPRETACIN El punto de equilibrio indica el porcetaje de ventas que se debe tener para cubrir los costos totales, sin que se tenga ganancias, es lo minimo que se debe vender en porcentaje y en valor ($) para no tener perdidas$614,400.00ENTRE$4,275,648.00 -$901,200.00

$614,400.00ENTRE =18%$3,374,448.00

D.II. VAN, TIR Y BCINDICEERROR:#REF!VAN, TIR Y B/C

TASA DE ACTUALIZACIN10%AOINGRESOSCOSTOS FLUJO DE TASAINGRESOSEGRESOSFLUJO DE EFECTIVO ACTUALIZADOEFECTIVO (1+t)-nACTUALIZADOSACTUALIZADOSAO 0 0.0$12,999,400.00-$12,999,400.00$1.000.0$12,999,400.00-12,999,400.00 AO 1$4,275,648.00$1,515,600.00$2,760,048.00$0.91$3,886,952.73$1,377,818.182,509,134.55 AO 2$4,275,648.00$1,515,600.00$2,760,048.00$0.83$3,533,593.39$1,252,561.982,281,031.40 AO 3$4,275,648.00$1,515,600.00$2,760,048.00$0.75$3,212,357.63$1,138,692.712,073,664.91 AO 4$4,275,648.00$1,515,600.00$2,760,048.00$0.68$2,920,325.11$1,035,175.191,885,149.92 AO 5$9,211,148.00$1,515,600.00$7,695,548.00$0.62$5,719,398.20$941,068.364,778,329.85 TOTAL$19,272,627.06$18,744,716.43527,910.63 VAN
usuario01: VALOR ACTUAL NETO527,910.63 TIR
usuario01: TASA INTERNA DE RETORNO11%B/C
usuario01: RELACION BENEFICIO-COSTO1.03 CRITERIO DE DECISIN E INTERPRETACINEl 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 1.03 pesos.