SECRET SECRETARI ARIA A DE AGRI AGRICU CULTU LTURA, RA, GANADE GANADERÍA RÍA,, DESARR DESARROLL OLLO O RURAL RURAL,, PES FORMATO: CORRIDA FINANCIERA PROGRAMAS FAPPA
NOMBRE DEL PROYECTO:
Produccion de Maiz
VI. An isis Financiero A B B.I. B. II.
C C.I. C.II. C.III. C.IV.
D D.I. D.lI.
PRESUPUESTO DE INVERSIÓN
CÁLCULOS TÉCNICOS MEMORIAS DE CÁLCULO COSTOS DE OPERACIÓN
PROY PROYE ECCIÓ CCIÓN N FIN FINAN ANCI CIER ERA AM MIN INIIMA A 5 AÑOS AÑOS.. PROYECCIÓN DE COSTOS TOT TOTALES ALES DE PRODUCCIÓN PROYECCIÓN DE INGRESOS ESTADO DE RESULTADOS FLUJO DE EFECTIVO
ANÁLISIS DE DE RE RENTABILIDAD PUNTO DE EQUILIBRIO VAN, TIR Y B/C
A Y ALIMENTACIÓN
Produccion d
INDICE
PRESUPUESTO DE I CONCEPTOS ACTIVO FIJO DESGRANADORA DE MAIZ CON MOTOR A GASOLINA BOMBA ASPERSORA DE MOTOR BOMBA ASPERSORA MANUAL MOTOBOMBA CON MOTOR DE GASOLINA P/AGUA R!"#l$%&"' # ("#)$
ACTIVO DIFERIDO ASISTENCIA TECNICA CAPITAL DE TRABAJO C$&-$l # -$($$" !'01$l A)"&'01!"0 TOTAL
UNIDAD
CANTIDAD
EQUIPO PIEZA PIEZA PIEZA !2
2 6 6 2 *+
PRESUPUES
0110-" 0110-"
+
+ +
Maiz
NVERSION COSTO UNITARIO 2*,2+.3 4,563.33 53.33 +5,*33.33 +,5**.33
MONTOS $ $ $ $ $
2,333.33 $
46,582.00 51,360.00 5,700.00 30,600.00 47,523.00
PROGRAMA
SOCIOS
TOTAL
$ $ $ $ $
46,582.00 51,360.00 5,700.00 30,600.00 47,523.00
$ $ $ $ $
46,582.00 51,360.00 5,700.00 30,600.00 47,523.00
24,000.00 $
24,000.00
$
24,000.00
$ 83,735.00 $ 83,735.00 $ 83,735.00 $ 83,735.00 $ 34,235.00 $ 34,235.00 $ 34,235.00 $ 34,235.00 !"!#$!%.&& "'&&&.&& (!#$!%.&& !"!#$!%.&&
INDICE
Produccion de Maiz
Memoria !e "a#"$#o PA%UETE TECNOLO&ICO PROPUESTO 'ara ( )a. CONCEPTO UNIDAD CANTIDAD PRECIO UNITARIO PREPARACION DEL TERRENO R$0-"
l$("
+
33.33
l"- l&-" :$ #"0&0
+ 3.25 + +
+,633.33 253.33 533.33 +3.33
(1l-" (1l-" (1l-" !$'1$l
+ + + 5
+53.33 33.33 *53.33 +23.33
CONTROL DE MALE*AS M$'1$l AGRAMINA Al&%$%&<'
"'$l l&-"0 !$'1$l
+3 + *
+23.33 =6.33 +23.33
CONTROL DE PLA&AS L"0($' Al&%$%&<'
L&-"0 "'$l
* 2
2+5.33 +23.33
"'$l Fl-0
+3 +.5
+23.33 *33.33
SURCADO Y SIEMBRA S!&ll$ T$-$!&'-" # 0!&ll$ 781$#$'9 0&!($ B&"8-&l&;$'- FERTILI*ACIÓN S1l8$-" # $!"'&" F"08$-" #&$!<'&%" Cl"1" # "-$%&" Al&%$%&<'
COSEC+A C"0%:$ 7!$'1$l9 A%$" OTROS
TOTAL
MANTENIMIENTO ADMINISTRACION Re,!imie,-o mai /ra,o 0TON1+ Pre"io 021TON3mai /ra,o
COSTO MENSUAL +,533.33 2,443.33 6.33 *,533.33
N$mero !e $,i!a!e 0+A3 Pre"io 021+a3 ra-ro4o !e mai
+3 433
TOTAL 66.66 33.33
78967.56 +,633.33 62.53 533.33 +3.33 (8566.66 +53.33 33.33 *53.33 633.33 (89.66 +,233.33 =6.33 *63.33 ;;5.66 65.33 23.33 (856.66 +,233.33 53.33 <
;89=9.56
Produccion de Maiz
INDICE
PRO)ECCION DE COSTOS COSTOS DEL PRO)ECTO
COSTOS
CONCEPTO POR +A. PREPARACION DEL TERRENO $ $ SURCADO Y SIEMBRA $ FERTILIZACIÓN $ CONTROL DE MALEZAS $ CONTROL DE PLAGAS $ COSEC>A $ OTROS $ MANTENIMIENTO $ ADMINISTRACION
TOTAL
400.00 $ 2,302.50 $ 1,500.00 $ 1,636.00 $ 885.00 $ 1,650.00 $ - $ 1,500.00 $ 2,880.00 $
A*O
A*O
,
"
4,000.00 $ 23,025.00 $ 15,000.00 $ 16,360.00 $ 8,850.00 $ 16,500.00 $ - $ 18,000.00 $ 34,560.00 $
4,200.00 24,176.25 15,750.00 17,178.00 9,292.50 17,325.00 18,900.00 36,288.00
,!-#"%.&& ,'!#,&.
%$ $ $ $ $ $ $ $ $ $
A*O
A*O
A*O
!
'
%
4,410.00 25,385.06 16,537.50 18,036.90 9,757.13 18,191.25 19,845.00 38,102.40
$ $ $ $ $ $ $ $ $
4,630.50 $ 26,654.32 $ 17,364.38 $ 18,938.75 $ 10,244.98 $ 19,100.81 $ - $ 20,837.25 $ 40,007.52 $
4,862.03 27,987.03 18,232.59 19,885.68 10,757.23 20,055.85 21,879.11 42,007.90
,%"-%."' ,%$#$$(.%& ,-%#--$.'"
Produccion de Maiz
INDICE
COSTOS TOTALES COSTOS FIJOS MANTENIMIENTO ADMINISTRACION
TOTAL
A*O , $ $
$
COSTOS VARIABLES PREPARACION DEL TERRENO SURCADO Y SIEMBRA FERTILIZACIÓN CONTROL DE MALEZAS CONTROL DE PLAGAS COSEC>A OTROS
TOTAL
COSTOS FIJOS COSTOS VARIABLES COSTOS TOTALES
18,000.00 34,560.00
A*O " $ $
18,900.00 $ 36,288.00 $
19,845.00 38,102.40
52,560.00 $
55,188.00 $
57,947.40
A*O ,
A*O "
$ $ $ $ $ $ $
4,000.00 $ 23,025.00 $ 15,000.00 $ 16,360.00 $ 8,850.00 $ 16,500.00 $ - $
$
$ $
A*O !
$ $ $ $ $ $ $
4,410.00 25,385.06 16,537.50 18,036.90 9,757.13 18,191.25 -
83,735.00 $
87,921.75 $
92,317.84
AÑO 1
AÑO 2
52,560.00 83,735.00 ,!-#"%.&&
$ $
4,200.00 24,176.25 15,750.00 17,178.00 9,292.50 17,325.00 -
A*O !
55,188.00 $ 87,921.75 $ ,'!#,&.$%
AÑO 3 57,947.40 92,317.84 ,%"-%."'
A*O ' $ $
$
20,837.25 40,007.52
A*O % $ $
21,879.11 42,007.90
60,844.77 $
63,887.01
A*O ' $ $ $ $ $ $ $
$
4,630.50 $ 26,654.32 $ 17,364.38 $ 18,938.75 $ 10,244.98 $ 19,100.81 $ - $
4,862.03 27,987.03 18,232.59 19,885.68 10,757.23 20,055.85 -
96,933.73 $ 101,780.42 AÑO 4
$ $
A*O %
60,844.77 $ 96,933.73 $ ,%$#$$(.%&
AÑO 5 63,887.01 101,780.42 ,-%#--$.'"
INDICE
Pro!$""io, !e Mai P011 Co,"e'-o >ENTA DE MAI* >ENTA DE RASTRO@O To-a# !e I,/reo
>OLUMEN DE PRODUCC PRECIO >ENTA 6.66 (6.66
98566.66 ;66.66
A?o ( 2+3,333.33 4,333.33
7(;8666.66
-" A'1$l # I')0"0 A?o 7
A?o 9
A?o
A?o 5
223,533.33 4,33.33
2*+,525.33 4,423.33
2*,+3+.25 ,26+.33
255,256.*+ ,=2.35
77;866.66
76895.66
757897.75
78;6.9
Produccio
INDICE
ESTADO DE CONCEPTOS / 0 1 VENTAS COSTOS FIJOS COSTOS VARIABLES / 2 1 COSTOS TOTALES / 3 1 UTILIDAD BRUTA / 2 1 DEPRECIACION / 3 1 UTILIDAD ANTES DE IMPUESTOS / 2 1 IMPUESTOS / 3 1 UTILIDAD DEL EJERCICIO
A*O , $ $ $
218,000.00 52,560.00 83,735.00
$ $
136,295.00 81,705.00
$ $
20,728.40 60,976.60
$ $
6,097.66 54,878.94
COSTOS DE DE ACTIVO FIJO
VALOR ORIGINAL
DESGRAADORA DE !AI" CO !OTOR A GASOLIA
$
46,582.00
BO!BA AS#ERSORA DE !OTOR
$
51,360.00
BO!BA AS#ERSORA !AAL
$
5,700.00
TOTAL
$
103,642.00
de Maiz
ESULTADOS A*O "
A*O !
A*O '
A*O %
$ $ $
228,900.00 $ 55,188.00 $ 87,921.75 $
240,345.00 $ 57,947.40 $ 92,317.84 $
252,362.25 $ 60,844.77 $ 96,933.73 $
264,980.36 63,887.01 101,780.42
$ $
143,109.75 $ 85,790.25 $
150,265.24 $ 90,079.76 $
157,778.50 $ 94,583.75 $
165,667.42 99,312.94
$ $
21,764.82 64,025.43
$ $
22,853.06 $ 67,226.70 $
23,995.71 $ 70,588.04 $
25,195.50 74,117.44
$ $
6,402.54 57,622.89
$ $
6,722.67 $ 60,504.03 $
7,058.80 $ 63,529.23 $
7,411.74 66,705.69
RECIACIONES TASA
A*OS
15% 15% 15%
5.00 5.00 5.00
DEP ANUAL VALOR RESCATE $ 9,316.40 $ 37,265.60 $ 10,272.00 $ 41,088.00 $ 1,140.00 $ 4,560.00
$
20,728.40 $
82,913.60
INDICE
FLUJO DE EFECTIVO CONCEPTOS 4 A*O / 0 1 VENTAS / 0 1 VALOR DE RESCATE / 3 1 INGRESOS TOTALES COSTOS FIJOS COSTOS VARIABLES / 3 1 COSTOS TOTALES COMPRA ACTIVO FIJO COMPRA ACTIVO DIFERIDO COMPRA CAPITAL DE TRABAJO / 3 1 SALDO FINAL
A*O & $ $ $ $ $ $ $ $ $ -$
181,765.00 24,000.00 117,970.00 323,735.00
A*O ,
A*O "
$ 218,000.00 $ 228,900.00 $ - $ $ 218,000.00 $ 228,900.00 $ 52,560.00 $ 55,188.00 $ 83,735.00 $ 87,921.75 $ 136,295.00 $ 143,109.75 $ - $ $ - $ $ - $ $ 81,705.00 $ 85,790.25
A*O ! $ $ $ $ $ $ $ $ $ $
240,345.00 240,345.00 57,947.40 92,317.84 150,265.24 90,079.76
A*O ' $ $ $ $ $ $ $ $ $ $
252,362.25 252,362.25 60,844.77 96,933.73 157,778.50 94,583.75
A*O % $ $ $ $ $ $ $ $ $ $
264,980.36 82,913.60 347,893.96 63,887.01 101,780.42 165,667.42 182,226.54
INDICE
PUNTO DE E5UILIBRIO CONCEPTOS 4 A*O VENTAS COSTOS FIJOS COSTOS VARIABLES COSTOS TOTALES PUNTO DE E5UILIBRIO PUNTO DE E5UILIBRIO 6
A*O , $ $ $ $ $
A*O "
218,000.00 $ 228,900.00 52,560.00 $ 55,188.00 83,735.00 $ 87,921.75 136,295.00 $ 143,109.75 85,339.29
39%
$
A*O ! $ $ $ $
89,606.26 $
39%
240,345.00 57,947.40 92,317.84 150,265.24 94,086.57
39%
INTERPRETACION SIGNIFCA EL PORCENTAJE DE VENTAS QUE SE TIENE QUE REALIZAR POR A?O PARA NO ES EL VALOR MINIMO EN VENTAS QUE SE TIENE QUE REALIZAR PARA NO PERDER, ENCI
A*O '
A*O %
$ $ $ $
252,362.25 $ 60,844.77 $ 96,933.73 $ 157,778.50 $
264,980.36 63,887.01 101,780.42 165,667.42
$
98,790.90 $
103,730.44
39%
39%
TENER PERDIDAS, ES DECIR A DE ESOS VALOR SIGNIFICARIA BUENAS GANANCIAS
INDICE
ANALISIS DE RENTABILIDAD /VAN# TIR# B4C1 ,&6
TASA DE ACTUALIZACION
A*O A*O & A*O , A O" A*O ! A*O ' A*O % TOTAL
INGRESOS
COSTOS
FLUJO DE EFECTIVO
TASA /,0712n
$ $ $ $
218,000.00 228,900.00 240,345.00
$ $ $ $
323,735.00 136,295.00 143,109.75 150,265.24
-$ $ $ $
323,735.00 81,705.00 85,790.25 90,079.76
1.00000
$ $
252,362.25 347,893.96
$ $
157,778.50 $ 165,667.42 $
94,583.75 182,226.54
0.68301
$ 1,287,501.21 $ 1,076,850.91 $
210,650.30
VAN TIR B/C
0.90909 0.82645 0.75131 0.62092
@
66,4=+.44 16.83%
+.34
INGRESOS ACTUALI8ADOS $ $ $ $
198,181.82 189,173.55 180,574.76
$ $
172,366.81 216,014.78
$
956,311.72
EGRESOS ACTUALI8ADOS $ 323,735.00 $ 123,904.55 118,272.52 $ 112,896.50 $ 107,764.84 $ 102,866.44 $ 889,439.84
A9ro:ro;ec7os SC Ca7alo9o
#/(&@ + )* J&'()*'+ * *)( *&+/'( J&'()*'+ + &+/*+/( ( ** ()/* !+( + &+/*+/( E(/* + ++//( C('(/&( )+&( B(&( + (+ /((&'( V** +:+/* C:&+ &;& C/&* + +*( (* ** E*(/*&( + /('( *'+( #/(&@ +(/* + (//+( #/(&@ +(/* + */* :&( C*/* +:+/* R+?*&(*/&* + )('(&+'* E*(/*&@ + + + '*)*/&( C+'/( + ?('((&*( G*/+/&* ( +'*&* &?*> #/(&@ + )(*//* >*&* !&+ *&(* C>( + *)*/*'( C>( + )+@ * *)( *&+/'( E)*;+ + )+@ C>( + (/( #/(&@ +(/* + +/( E(/* + ((
Precios */ * T+ 01 78 <&+/+ /+ Pa9ina ?e@>
E*(/*&@ + ** S&( !*& */* &( A;&&&( + '/*'( */* >( + ?/&( T&+* + **//('+ C:&+ **+H( * &+( *&+/'( C*?+'+/&* I'/&*&*&( + )*( I'/&*&*&( + '*)*/&( C(&* +(()&* R+'*/*' + '/:* C()+/&*&*&( + */>( */* + :(*/ L+:* + &+/*+/( R+'* + &*+ #/(&( + *'* + :(/'*&* + *)*&( C&&* + +&*&( E('/&)( C>( /(&@ + *&&* C>( + +&( C('/&@ + **H* *+/* V+'* + )*'+/&*+ + ()+/&* #/(&@ + (K F*/)*&* C>( /(&@ + *H* + **/ #**+/* C()+/&*&*(/* + )*'+/&* /&)* F/+* + &+/*+/( ( :&/((&* !(&( */* &'*)* +'* + )** C*/&+/&*
"**'+/&* #/&*(/* + ** #(+/&* B++//( +'+'*( L()/&()('* A(&( /+&*( + #+' */'( T(/>+/&* + :*/&* + '/&( A(&( +)*;+ + **:(/&* T(/>+/&* + )* C&+/*?+ &'+/+' C&+/ *++/&* I*(/* + (&'( C>( + * A(&( + &)@ +/* S+/&&( + *;+'+ /+'* + */* C>( /(&@ + + (* E'+>* E*(/*&@ + ;+( +'* + +:+ F+//+'+/&* !*+/+/&* V&+/( + :+ V&+/( + *'* ?/'*+ V&+/( + *'* + *?+ #/(&@ &'+/* + +//* :(/'*&* V&+/( ?(/+'* A**'+ :* T&+* + /(* T&+* + /(* */* ++ A(&( +)*;+ + ?/'* :(/'*&*
C>( /(&@ + (* <++/* T*+/ + :+//+/* A(&( ++&( + *? #/(&@ + *'* + )*+ A(&( +)*;+ + ?/'* +//* C>( + )*( :*+ !*//(;&+/&* /('( + &+ +/( A/(?(//*+/* A=&& &( T/:* C>( + '/&( T+)** D+ + *)*/*'( (* + *)+/* C>( /(&@ + *** C>( ++&( + *? #*++/* S*@ + ++'( ( *;+'+ V+'* + /('( F(*) !+/+/* !&&+/ C>( + *+* #*'++/* A/'+** + )*+/* I)/+'* &&'* C>( + :** T*+/ + &&+'* C>( + /***
B&//&* + :&( #/(&@ + :&+ )(//@ #&(+ E'/*&@ + )*'+/&*+ '/+( V+'* + :*)/+* V+'+/&*/&* C>( /(&@ + &':& T*+/ )+=&( T*+/ + ('/* C*)*/@ /(+*( D+/&* E)*;+ + */*)(/* A'(**(, **( + *'( E*(/*&@ + '('** R+'* + )(&&*/&( #/(&@ +'* + +('+ #/(&@ *(&( + )&+ *&(* I'/&*&*&@ + :&+ :**+/( C:&+ :**+/( + &+/*+/( C/* +(/* + *(('+ *( C>( /(&@ + :&+ +//*( T/*?(/)*&( + *'* + +*( #/(&@ +'* + C*/&'( F(/+/&* J*'/(:* /* C>( + *?*?* ?(//*+/( C>( + *//( !&+/*-)*'+/&*+ +'/+( R+&*(/* + *'*
E*(/*&@ + *'* + )(+ G*&* + ('/* G*&* + (+ /((&'( E*(/*&@ + **:*'+ *(+ #/(&@ ()+/&*&*&@ + +* #/(&@ ()+/&*&*&@ + +*(/* #*+'+/* +'* + **, *+'* &++. C*/&'+/* !**+ * C>( + :*('+ V+'* + /('( ++:*+ #/(&@ + :(( ?/+( C>( /(&@ + :(( +'* R*'/( TIF E'*+&)&+'( )*'+&)&+'( + >( + :+ I*(/* + (&'( C>(, /(&@ *(&( + &)&+'* +/* I'/&*&*&@ + '()*'+ * /+ + '()*'+ E*(/*&@ + +:+ C>( /(&@ + &H* C*? )(/'+*( ++&( + *?+ B** + )M&* + &+'( T/*&:+ E&** + &+/*+/( V+'* + +'*)/+ V*&*(/* V+'* + +;&( + ()'( #/(&( +'* + +:(+ R+'*/*' + '/:*
V+'* + ://( E*(/*&( +'* + *'*&'( ** ?/&'* A(&( ()+/&*&*&( + :(* + )* L**+/&* F/&(+ /+*/*( S*( + ++* C>( + *&* E(/* + +/( T*+/ + **( T*;+/&* S+*(/* + *? #&+/&* #+'( + '*( V+'* + '*)*+ #(( /(>*( **(, +:&*(, /*:+/( #(( +>( K+'K R+'* + )(&&*/&( + &*+ V+'* + ?+/>&*'+ */(&)( C/&* + '++&'+ A(&( +)*;+ + +*//*( T/*'(/ */&(* + &)+)+'( #/(&( + ?(//*+ +/+ :&/((&( C()+/&*&*(/* + /('( + &)&+* #/(&@ + +(* /&(* C/&* + &** C>( /(&@ + +'+&* + &+/*+/( C>( /(&@ + +'+&* * *)( *&+/'( !*/&;+/&* R+/(&@ + +//( + /**
#&'*:** + &+/*+/( #&'*:** * *)( *&+/'( T*+/ + ('/* + *'*(+ + )+&* C*/* + (+ /((&'( C>( /(&@ + &)@ +/* C>( /(&@ + */** C>( /(&( + )**/&* C>( /(&@ + '(/(* C/&* +(/* + (+( T*+/ + +/&/** #/(&( + *'* + +:* R+?*&(*/&* T&+* + ?*'** E;&( + (&( #/('( + *)*/*'(. C>( /(&@ + ** !&+*+* C(+:*/(* + *H* + **/ E)*;+ + &'()*'+ "*/*)(/* + &+/*+/( #/(&( + *'* + :&+ C*(* ?(//*+/( C>( /(&( + *&* C>( + *&(( #/(&@ + (* + &+/*+/( C>( + (* */* +//* C>( + (* '+/( A(&( + /*( #/(&@ + :+( ?+/>
E(/* + *)*/( C>( + **:*'+ C>( + ?/&( S(* !+/)+** #+* E?+/* *&+H* +' +'