CALCULO DE LOS VOLUMENES DE PRODUCCION

PERIODO DE ANALISIS DEL PROYECTO

CONCEPTOS
1

POZOLE

MENUDO

TOSTADAS

GORDITAS

TACOS DE MAIZ

BURRITOS DE
HARINA
TOTAL

UNIDAD

MES 1

MES 2

MES 3

MES 4

MES 5

MES 6

MES 7

MES 8

MES 9

MES 10

MES 11

MES 12

PZA

307.2

307.2

307.2

307.2

307.2

307.2

307.2

307.2

307.2

307.2

307.2

307.2

PZA

384

384

384

384

384

384

384

384

384

384

384

384

PZA

512

512

512

512

512

512

512

512

512

512

512

512

PZA

512

512

512

512

512

512

512

512

512

512

512

512

PZA

512

512

512

512

512

512

512

512

512

512

512

512

PZA

512

512

512

512

512

512

512

512

512

512

512

512

2739.2

2739.2

2739.2

2739.2

2739.2 2739.2 2739.2 2739.2 2739.2 2739.2 2739.2 2739.2

VENTAS SEMANAL
LUNES MARTESMIERCOLES
JUEVES VIERNESSABADODOMINGO
POZOLE
12
12
12
12
24
24
MENUDO
15
15
15
15
30
30
TOST
20
20
20
20
40
40
GORD
20
20
20
20
40
40
TA MAIZ
25
25
25
25
50
50
BURRI
20
20
20
20
40
40
VENTAS MENSUAL

96
120
160
160
200
160

POZOLE
MENUDO
TOST
GORD
TA MAIZ
BURRI

48
60
80
80
100
80

48
60
80
80
100
80

48
60
80
80
100
80

48
60
80
80
100
80

96
120
160
160
200
160

96
120
160
160
200
160

384
480
640
640
800
640

INDICE

DEL PROYECTO
TOTAL

3686.4

384

4608

480

6144

640

6144

640

6144

800

6144

640

32870.4

12
15
20
20
25
20

FORMATO CORRIDA FINANCIERA

FAPPA - PROMETE 2014

SAGARPA

NOMBRE DEL PROYECTO: _____________________________________

A
B
B.I.
B. II.
C
C.I.
C.II.
C.III.
C.IV
D
D.I.
D.II.
D.III.

PRESUPUESTO DE INVERSION
CALCULOS TECNICOS
MEMORIAS DE CALCULO
PROYECCION DE COSTOS
PROYECCION FINANCIERA MINIMA A 5 AOS.
COSTOS TOTALES
PROYECCION DE INGRESOS
ESTADO DE RESULTADOS
FLUJO DE EFECTIVO
ANALISIS DE RENTABILIDAD
PUNTO DE EQUILIBRIO
ANALISIS DE RENTABILIDAD (VAN, TIR, B/C)
ESQUEMA DE CAPITALIZACION Y AHORRO
ANEXOS

CALCULO DE LOS VOLUMENES DE PRODUCCION

_____________________________________________________
CONCEPTOS

UNIDAD CANTIDAD

UNITARIO

MONTOS

ACTIVO FIJO
INVERSIONES FIJAS
MAQUINARIA, MOBILIARIO Y
EQUIPO
MATERIAL DE COSTRUCCIN

PAQUET
E
PAQUETE

servicio

TOTAL

SOCIOS

TOTAL

$126,000.00

$0.00

$126,000.00

90000

90000

90000

90000

$36,000.00

36000

36000

36000

$18,000.00

$0.00

$18,000.00

$18,000.00

$0.00

$18,000.00

$54,000.00

$0.00

$54,000.00

$54,000.00

$0.00

$0.00

$0.00

CAPITAL DE TRABAJO
INSUMOS PARA PREPARACIN DE ALIMENTOS
PAQUETE

PROGRAMA

ACTIVO DIFERIDO
formulacin del proyecto

INDICE

PRESUPUESTO
DE INVERSION
COSTO

$54,000.00

$54,000.00

$198,000.00

$54,000.00

$0.00

$198,000.00

INDICE

MEMORIA DE CALCULO DE INSUMOS DE PRODUCCION

CONCEPTO
COSTOS DE PRODUCCIN
POZOLE
carne de puerco
hueso de puerco
tomate
cebolla
lechuga
nixtamal
especias
limon

UNIDAD

kg
kg
kg
kg
pza
kg
kg

kg

FRECUENCIA

0.80

2.50
0.50
0.25
1.00

1.50
1.00
0.50

VOLUMENES COSTO UNITARIOCOSTO TOTAL

$61.86
12.00
85.00
5.67
68.00
50.00
10.42
125.00
12.00
0.50
6.00
10.00
0.21
2.50
10.00
0.83
10.00
10.00
1.25
15.00
15.00
1.25
15.00
12.00
0.50
6.00
20.63
247.50

MENUDO
pancita de res
tripa
pata
cebolla
nixtamal
chile
ajo
limon

kg
kg
kg.
kg
kg
kg
kg
kg

1.00

1.00
2.50
0.50
2.50
0.50
0.15

0.50

60.00
40.00
36.00
10.00
11.00
12.00
80.00
12.00

4.00
2.67
6.00
0.33
1.83
0.40
0.80
0.40
$16.43

15.00
$60.00
$40.00
$90.00
$5.00
$27.50
$6.00
$12.00
$6.00
$246.50

3.15

20.00
$63.00

TOSTADAS
carne de res

kg

0.70

90.00

tomate
cebolla
lechuga
pepino
zanahoria
crema
queso

GORDITAS
carne de res
tomate
acientos de puerco
cebolla
lechuga
pepino
zanahoria
crema
queso

TACOS DE MAIZ
carne de res
tomate
chile
cebolla
masa

BURRITOS DE HARINA
carne machaca
tomate

kg
kg
pza
kg
kg
kg
kg

0.50
0.25
1.00
0.50
0.50

1.00
0.25

kg
kg

0.80
0.50

kg
kg
pza
kg
kg

0.25

kg
kg

1.00
0.25

kg
kg

1.00

kg
kg
kg

kg
kg

0.25
1.00
0.50
0.50

1.00
0.50
0.25
1.00

0.60

0.50

12.00
10.00
10.00
10.00
10.00
10.00
55.00

0.30
0.13
0.50
0.25
0.25
0.50
0.69
5.76

$6.00
$2.50
$10.00
$5.00
$5.00
$10.00
$13.75
$115.25

90.00
12.00
60.00
10.00
10.00
10.00
10.00
10.00
55.00

3.60
0.30
0.75
0.13
0.50
0.25
0.25
0.50
0.69
6.96

20.00
$72.00
$6.00
$15.00
$2.50
$10.00
$5.00
$5.00
$10.00
$13.75
$139.25

90.00
12.00
12.00
10.00
12.00

3.60
0.48
0.24
0.10
0.48
4.90

25.00
$90.00
$12.00
$6.00
$2.50
$12.00
$122.50

180.00
12.00

5.40
0.30

20.00
$108.00
$6.00

papas
cebolla
harina
manteca
chile
sal

0.50

kg
kg
kg
kg
kg
kg

10.00
10.00
11.00
32.00
12.00
5.00

0.25
1.00
0.25

0.25
0.02

0.25
0.13
0.55
0.40
0.15
0.01

$5.00
$2.50
$11.00
$8.00
$3.00
$0.10

7
COSTOS DE OPERACIN
MANTENIMIENTO
C

servicio

Bimestral

$150.00

$150.00
$150.00

MANO DE OBRA
Administracin
Encargado de almacn
Auxiliar de cocina
Auxiliar de cocina
cocinero

jornal
jornal
jornal
jornal

anual
anual
anual
anual

288
288
288
250

$150.00
$130.00
$130.00
$130.00

$183,080.00
$43,200.00
$37,440.00
$37,440.00
$32,500.00

jornal

anual

250

$130.00

$32,500.00

Mesero

jornal

anual

288

$100.00

$28,800.00

servicio
servicio
honorarios
diversos
servicio
diversos
diversos

bimestral
mensual
mensual
semestral
mensual
mensual
mensual

1
1
1
1
1
1
1

$1,000.00
$200.00
$200.00
$450.00
$200.00
$150.00
$200.00

$2,400.00
$1,000.00
$200.00
$200.00
$450.00
$200.00
$150.00
$200.00

GTO. ADM
luz
agua
contador
Publicidad
telfono(tarjetas)
Gastos de Ventas
Otros

INDICE

ajuste en importes no anuales

diario

365

semanal
mensual
trimestre

52
12
4

cuatrimestre
semestre

3
2

__________________________________________________
PROYECCION DE COSTOS
COSTOS DEL PROYECTO
CONCEPTO
COSTOS VARIABLES
POZOLE
MENUDO
TOSTADAS
GORDITAS
TACOS DE MAIZ
BURRITOS DE HARINA

MANTENIMIENTO
MANO DE OBRA
Administracin
Encargado de almacn
Auxiliar de cocina
Auxiliar de cocina
cocinero
Mesero
GTO. ADM
luz
agua
contador
Publicidad
telfono(tarjetas)
Gastos de Ventas

COSTOS

AO

AO

AO

AO

1
$305,059

2
$335,565

3
$369,121

4
$406,033

Anual
Anual
Anual
Anual
Anual
Anual

$76,032.00
$75,724.80
$35,404.80
$42,777.60
$30,105.60
$44,113.92

$83,635.20
$83,297.28
$38,945.28
$47,055.36
$33,116.16
$48,525.31

$91,998.72
$91,627.01
$42,839.81
$51,760.90
$36,427.78
$53,377.84

$101,198.59
$100,789.71
$47,123.79
$56,936.99
$40,070.55
$58,715.63

Bimestral

$900.00

$990.00

$1,089.00

$1,197.90

Anual
Anual
Anual
Anual
Anual
Anual

$211,880.00
$43,200.00
$37,440.00
$37,440.00
$32,500.00
$32,500.00
$28,800.00

$211,880.00
$43,200.00
$37,440.00
$37,440.00
$32,500.00
$32,500.00
$28,800.00

$211,880.00
$43,200.00
$37,440.00
$37,440.00
$32,500.00
$32,500.00
$28,800.00

$211,880.00
$43,200.00
$37,440.00
$37,440.00
$32,500.00
$32,500.00
$28,800.00

Bimestral
Mensual
Mensual
Semestral
Mensual
Mensual

$18,300.00
$6,000.00
$2,400.00
$2,400.00
$900.00
$2,400.00
$1,800.00

$18,300.00
$6,000.00
$2,400.00
$2,400.00
$900.00
$2,400.00
$1,800.00

$18,300.00
$6,000.00
$2,400.00
$2,400.00
$900.00
$2,400.00
$1,800.00

$18,300.00
$6,000.00
$2,400.00
$2,400.00
$900.00
$2,400.00
$1,800.00

SEMANA/MES/CICLO

Otros
TOTAL

Mensual

$2,400.00

$2,400.00

$2,400.00

$2,400.00

$535,238.72

$565,744.59

$599,301.05

$636,213.16

INDICE

AO
5
$446,636
$111,318.45
$110,868.68
$51,836.17
$62,630.68
$44,077.61
$64,587.19

FACTOR ANUAL
DIARIO
365
SEMANAL
52
MENSUAL
12
BIMESTRAL
6
TRIMESTRAL 4
SEMESTRAL
2

IMPORTE DE JORNAL

$1,317.69
$211,880.00
$43,200.00
$37,440.00
$37,440.00
$32,500.00
$32,500.00
$28,800.00
$18,300.00
$6,000.00
$2,400.00
$2,400.00
$900.00
$2,400.00
$1,800.00

TASA DE ACTUALIZACION
10%

$2,400.00
$676,816.47

________________________________________________
COSTOS TOTALES
COSTOS FIJOS

AO 1

AO 2

AO 3

AO 4

AO 5

$43,200.00
$37,440.00
$37,440.00
$32,500.00

$43,200.00
$37,440.00
$37,440.00
$32,500.00

$43,200.00
$37,440.00
$37,440.00
$32,500.00

$43,200.00
$37,440.00
$37,440.00
$32,500.00

$43,200.00
$37,440.00
$37,440.00
$32,500.00

$32,500.00

$32,500.00

$32,500.00

$32,500.00

$32,500.00

$6,000.00
$2,400.00
$2,400.00
$900.00
$2,400.00

$6,000.00
$2,400.00
$2,400.00
$900.00
$2,400.00

$6,000.00
$2,400.00
$2,400.00
$900.00
$2,400.00

$6,000.00
$2,400.00
$2,400.00
$900.00
$2,400.00

$6,000.00
$2,400.00
$2,400.00
$900.00
$2,400.00

TOTAL

$197,180.00

$197,180.00

$197,180.00

$197,180.00

$197,180.00

COSTOS VARIABLES

AO 1

AO 2

AO 3

AO 4

AO 5

$76,032.00
$75,724.80
$35,404.80
$42,777.60
$30,105.60
$44,113.92

$83,635.20
$83,297.28
$38,945.28
$47,055.36
$33,116.16
$48,525.31

$91,998.72
$91,627.01
$42,839.81
$51,760.90
$36,427.78
$53,377.84

$101,198.59
$100,789.71
$47,123.79
$56,936.99
$40,070.55
$58,715.63

$111,318.45
$110,868.68
$51,836.17
$62,630.68
$44,077.61
$64,587.19

$900.00

$990.00

$1,089.00

$1,197.90

$1,317.69

MANO DE OBRA
Administracin
Encargado de almacn
Auxiliar de cocina
Auxiliar de cocina
cocinero
GTO. ADM
luz
agua
contador
Publicidad
telfono(tarjetas)

POZOLE
MENUDO
TOSTADAS
GORDITAS
TACOS DE MAIZ
BURRITOS DE HARINA

Mantenimiento

TOTAL

COSTOS FIJOS
COSTOS VARIABLES
COSTOS TOTALES

$305,058.72

$335,564.59

$369,121.05

$406,033.16

$446,636.47

AO 1

AO 2

AO 3

AO 4

AO 5

$197,180.00
$305,058.72
$502,238.72

$197,180.00
$335,564.59
$532,744.59

$197,180.00
$369,121.05
$566,301.05

$197,180.00
$406,033.16
$603,213.16

$197,180.00
$446,636.47
$643,816.47

INDICE

__________________________________________________
PROYECCION DE INGRESOS
VOLUMEN PRECIO
CONCEPTO
POZOLE
MENUDO
TOSTADAS
GORDITAS
TACOS DE MAIZ
BURRITOS DE HARINA
TOTAL

3686.4
4608
6144
6144
6144
6144

VENTAS

UNITARIO SEM/MES/CICLO
CICLO
$45.00
CICLO
$45.00
CICLO
$10.00
CICLO
$10.00
CICLO
$12.00
CICLO
$12.00

AO
1
165,888.00
207,360.00
61,440.00
61,440.00
73,728.00
73,728.00
$643,584.00

AO
2
182,476.80
228,096.00
67,584.00
67,584.00
81,100.80
81,100.80
$707,942.40

AO
3
200,724.48
250,905.60
74,342.40
74,342.40
89,210.88
89,210.88
$778,736.64

AO
4
220,796.93
275,996.16
81,776.64
81,776.64
98,131.97
98,131.97
$856,610.30

INDICE

AO
5
242,876.62
303,595.78
89,954.30
89,954.30
107,945.16
107,945.16
$942,271.33

______________________________________________________
ESTADO DE RESULTADOS
CONCEPTOS
( + ) VENTAS
COSTOS FIJOS
COSTOS VARIABLES
( - ) COSTOS TOTALES
( = ) UTILIDAD BRUTA
( - ) DEPRECIACION
( = ) UTILIDAD ANTES DE IMPUESTOS
( - ) IMPUESTOS
( = ) UTILIDAD DEL EJERCICIO

AO 1

AO 2

AO 3

AO 4

$643,584.00
$197,180.00
$305,058.72
$502,238.72
$141,345.28
$9,000.00
$132,345.28
$38,380.13
$93,965.15

$707,942.40
$197,180.00
$335,564.59
$532,744.59
$175,197.81
$9,000.00
$166,197.81
$48,197.36
$118,000.44

$778,736.64
$197,180.00
$369,121.05
$566,301.05
$212,435.59
$9,000.00
$203,435.59
$58,996.32
$144,439.27

$856,610.30
$197,180.00
$406,033.16
$603,213.16
$253,397.15
$9,000.00
$244,397.15
$70,875.17
$173,521.97

AOS
5

DEP ANUAL
$9,000.00

COSTOS DE DEPRECIACIONES
ACTIVO FIJO
MAQUINARIA, MOBILIARIO Y EQUIPO

TOTAL

VALOR ORIGINAL
$90,000.00

TASA
10%

___

INDICE

AO 5
$942,271.33
$197,180.00
$446,636.47
$643,816.47
$298,454.86
$9,000.00
$289,454.86
$83,941.91
$205,512.95

VALOR RESCATE
$45,000.00

$45,000.00

TASA DE IMPUESTO
0.29

___________________________________________
FLUJO DE EFECTIVO
CONCEPTOS / AO
( + ) VENTAS
( + ) VALOR DE RESCATE
( = ) INGRESOS TOTALES
COSTOS FIJOS
COSTOS VARIABLES
( = ) COSTOS TOTALES
COMPRA ACTIVO FIJO
COMPRA ACTIVO DIFERIDO
COMPRA CAPITAL DE TRABAJO
ECA
( = ) SALDO FINAL

AO 0

AO 1

AO 2

AO 3

AO 4

$0.00

$643,584.00

$707,942.40

$778,736.64

$856,610.30

$643,584.00
$197,180.00
$305,058.72
$502,238.72

$707,942.40
$197,180.00
$335,564.59
$532,744.59

$778,736.64
$197,180.00
$369,121.05
$566,301.05

$856,610.30
$197,180.00
$406,033.16
$603,213.16

$5,940.00
$135,405.28

$5,940.00
$169,257.81

$5,940.00
$206,495.59

$5,940.00
$247,457.15

$0.00
$0.00
$0.00
$0.00
$0.00
$126,000.00
$18,000.00
$54,000.00
$0.00
-$198,000.00

INDICE

AO 5
$942,271.33
$45,000.00
$987,271.33
$197,180.00
$446,636.47
$643,816.47

$5,940.00
$337,514.86

______________________________________________________________
PUNTO DE EQUILIBRIO
CONCEPTOS / AO
VENTAS
COSTOS FIJOS
COSTOS VARIABLES
COSTOS TOTALES
PUNTO DE EQUILIBRIO $
PUNTO DE EQUILIBRIO %

AO 1

AO 2

AO 3

AO 4

AO 5

$643,584.00
$197,180.00
$305,058.72
$502,238.72
$374,866.81
58.25%

$707,942.40
$197,180.00
$335,564.59
$532,744.59
$374,866.81
52.95%

$778,736.64
$197,180.00
$369,121.05
$566,301.05
$374,866.81
48.14%

$856,610.30
$197,180.00
$406,033.16
$603,213.16
$374,866.81
43.76%

$942,271.33
$197,180.00
$446,636.47
$643,816.47
$374,866.81
39.78%

INTERPRETACION
___________________________________________________________________________________________________________________
___________________________________________________________________________________________________________________
___________________________________________________________________________________________________________________

INDICE

PEVV=CFT/(1-(CVT/IT))
P.E.%=PEVV/VTAS

___________
___________
___________

__________________________________________________
ANALISIS DE RENTABILIDAD (VAN, TIR, B/C)
TASA DE ACTUALIZACION

AO
AO 0
AO 1
AO 2
AO 3
AO 4
AO 5
TOTAL

INGRESOS
$0.00
$643,584.00
$707,942.40
$778,736.64
$856,610.30
$987,271.33

10%

COSTOS
$198,000.00
$502,238.72
$532,744.59
$566,301.05
$603,213.16
$643,816.47

FLUJO DE
EFECTIVO

TASA
(1+t)^-n

INGRESOS
ACTUALIZADOS

-$198,000.00
$141,345.28
$175,197.81
$212,435.59
$253,397.15
$343,454.86

1.00
0.91
0.83
0.75
0.68
0.62

$0.00
$585,076.36
$585,076.36
$585,076.36
$585,076.36
$613,017.82

$2,953,323.28

VAN

$621,225.40

TIR
B/C

85%
1.27

CRITERIO DE DECISIN

el proyecto es aceptable por tener un VAN mayor a cero y por cada peso de inversion se tendra $0.27 de ganancia
________________________________________________________________________________________________________________________________
________________________________________________________________________________________________________________________________
________________________________________________________________________________________________________________________________
________________________________________________________________________________________________________________________________

_______

INDICE
INDICE

EGRESOS
ACTUALIZADOS
$198,000.00
$456,580.65
$440,284.79
$425,470.36
$412,002.70
$399,759.38
$2,332,097.88

____________________________________
____________________________________
____________________________________
____________________________________

_____________________________________________________
ESQUEMA DE CAPITALIZACION Y AHORRO
Las reglas actuales no establecen un sistema de ahorro, sim embargo el grupo est conciente de la importancia del mismo,
por lo que esta de acuerdo en llevarlo a cabo
PORCENTAJE
3%

AO
1
2
3
4
5

PAGOS
$5,940
$5,940
$5,940
$5,940
$5,940

MONTO DE AHORRO
$5,940
$11,880
$17,820
$23,760
$29,700

INDICE

ELABORADA POR

ELABORADA POR

POR EL LIC. ADAN DIONI

POR EL LIC. ADAN DIONI

ONICIO FLORES CORRAL

ONICIO FLORES CORRAL

RAL

RAL