Beruflich Dokumente
Kultur Dokumente
EL RODEO
ENGORDA DE BOVINOS
% de Depreciacin de Maquinaria y Equipo de Produccin
No
Actividad especfica
Fraccin Art 41
LISR
VII
XI
Construccin de aeronaves
Curtido de piel
XII
Elaboracin de bebidas
IV
IV
10
11
III
12
III
13
14
15
IV
16
Fabricacin de maquinaria
IV
17
VII
VIII
IV
XIV
V
18
19
IV
20
II
21
II
22
III
23
IV
24
VII
25
26
27
Industria de la construccin
XI
28
Industria minera
VIII
29
XII
30
XIII
31
Molienda de granos
32
33
II
34
Restaurantes
35
IX
36
Transporte areo
IX
37
Transporte elctrico
VI
38
39
VIII
40
XV
30%
25%
12%
8%
100%
9%
35%
8%
8%
9%
7%
7%
5%
9%
8%
8%
11%
9%
8%
6%
6%
7%
8%
11%
5%
9%
25%
12%
35%
50%
5%
5%
6%
20%
16%
16%
10%
5%
12%
10%
NOMBRE DE LA EMPRESA:
NMERO DE SOCIOS:
LINEA DE PRODUCCIN:
MUNICIPIO:
ESTADO:
G.T. EL RODEO
5
CRIA DE BOVINOS DOBLE PROPOSITO
POTRERO DE LA PALMITA Y AGUAMILPA
NAYARIT
CONCEPTO
VACAS INICIO DE AO
VACAS FINAL DE AO
VAQUILLAS
NOVILLONAS
BECERRAS
BECERROS
NOVILLOS DE 1 A 2 AOS
NOVILLOS DE 2 A 3 AOS
SEMENTALES (No.)
SIT ACT.
0
FACTOR %
0.90
0.70
0.30
0.30
0.70
0.90
1.25
0
200
2
185
144
3
144
112
4
197
154
5
212
166
6
212
166
7
229
178
8
246
192
0
0
0
0
0
0
0
0
0
91
91
0
0
8
0
85
62
62
0
0
7
85
58
49
49
0
0
6
58
46
67
67
0
0
8
46
63
72
72
0
0
8
63
68
72
72
0
0
8
68
68
78
78
0
0
9
68
73
84
84
0
0
10
0
0
525.00
399
64
525.00
402
106
525.00
391
154
525.00
443
135
525.00
473
139
525.00
494
157
525.00
529
166
525.00
564
175
525.00
10
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
0
0
0
0
0
0
0
0
0
0
0
2
0
0
0
0
0
0
0
0
0
0
4
5
4
4
3
3
4
4
4
4
4
4
5
5
5
5
0
0
0
0
0
0
0
0
21
0
0
0
0
91
0
317,520
37
0
0
0
0
62
0
217,560
29
0
0
0
0
49
1
169,344
39
0
0
0
0
67
6
231,672
42
0
0
0
0
72
0
249,312
42
0
0
0
0
72
2
249,312
46
0
0
0
0
78
0
269,304
49
0
0
0
0
84
0
289,296
350
0
350
0
0
96.00%
2.00%
3.00%
10.00%
90.00%
0.00%
0.00%
350
0
0
96.00%
2.00%
3.00%
20.00%
70.00%
0.00%
0.00%
350
0
0
97.00%
2.00%
3.00%
20.00%
70.00%
0.00%
0.00%
350
0
0
97.00%
2.00%
3.00%
20.00%
70.00%
0.00%
0.00%
350
0
0
97.00%
2.00%
3.00%
20.00%
70.00%
0.00%
0.00%
350
0
0
97.00%
2.00%
3.00%
20.00%
70.00%
0.00%
0.00%
350
0
0
97.00%
2.00%
3.00%
20.00%
70.00%
0.00%
0.00%
350
0
0
97.00%
2.00%
3.00%
20.00%
70.00%
0.00%
0.00%
8.0
210
8.0
210
8.0
210
8.0
210
8.0
210
8.0
210
3
85
58
49
49
0
4
58
46
67
67
0
5
46
63
72
72
0
6
63
68
72
72
0
7
68
68
78
78
0
8
68
73
84
84
0
96.00%
0.00%
0.00%
0.00%
0.0
8.0
210
8.0
210
210
INVENTARIO DE LA PRODUCCIN EN
PROCESO
AOS
COMPOSICION
VAQUILLAS
NOVILLONAS
BECERRAS
BECERROS
NOVILLOS 1-2 AOS
1
210
185
0
0
0
0
0
1
0
0
91
91
0
2
0
85
62
62
0
NOMBRE DE LA EMPRESA:
NMERO DE SOCIOS:
LINEA DE PRODUCCIN:
MUNICIPIO:
ESTADO:
G.T. EL RODEO
5
CRIA DE BOVINOS DOBLE PROPOSITO
POTRERO DE LA PALMITA Y AGUAMILPA
NAYARIT
CONCEPTO
SIT ACT.
1
185
8
2
144
7
3
112
6
4
154
8
5
166
8
6
166
8
7
178
9
8
192
10
AOS
COMPOSICION
VACAS
SEMENTALES
VENTAS
S
6
Actual
Ao 1
Ao 2
Ao 3
Ao 4
Ao 5
Ao 6
Ao 7
Ao 8
Ao 9
VACAS DESECHO
21
37
29
39
42
42
46
49
52
VAQUILLAS
BECERROS
91
62
49
67
72
72
78
84
88
TOROS DE DESECHO
VENTAS
LECHE (MILES )
V E N T A S $$$$
VAQUILLAS
BECERROS
LECHE (MILES )
QUESO (Kg)
VACAS DE DESECHO
TOROS DE DESECHO
Actual
Ao 1
Ao 2
Ao 3
Ao 4
Ao 5
Ao 6
Ao 7
Ao 8
Ao 9
317,520
217560
169344
231672
249312
249312
269304
289296
305760
Ao 1
Ao 2
Ao 3
Ao 4
Ao 5
Ao 6
Ao 7
Ao 8
Ao 9
758,160.00
1,620,528.00
252,000.00
21,000.00
821,340.00
1,750,476.00
276,000.00
-
Actual
-
958,230.00
2,063,880.00
126,000.00
-
652,860.00
1,414,140.00
222,000.00
-
515,970.00
1,100,736.00
174,000.00
10,500.00
PRECIOS DE VENTA
CONCEPTO
VACAS DE DESECHO
BECERROS
TOROS DE DESECHO
LECHE
COSTO
TOTAL
$6,000.00
$10,530.00
$10,500.00
$6.50
$15.00
$27.00
$14.00
$6.50
PESO TOTAL
400
390
750
1
705,510.00
1,505,868.00
234,000.00
63,000.00
758,160.00
1,620,528.00
252,000.00
-
884,520.00
1,880,424.00
294,000.00
-
926,640.00
1,987,440.00
312,000.00
21,000.00
9
260
203
10
276
215
73
79
88
88
0
0
10
79
83
94
94
0
0
11
598
186
525.00
636
199
525.00
0
0
0
2
0
0
0
0
5
5
6
6
52
0
0
0
0
88
2
305,760
55
0
0
0
0
94
0
324,576
350
0
0
97.00%
2.00%
3.00%
20.00%
70.00%
0.00%
0.00%
350
0
0
97.00%
2.00%
3.00%
20.00%
70.00%
0.00%
0.00%
8.0
210
8.0
210
9
73
79
88
88
0
10
79
83
94
94
0
10
9
203
10
10
215
11
Ao 10
55
0
94
0
Ao 10
324576
Ao 10
989,820.00
2,109,744.00
330,000.00
-
G.T. EL RODEO
FUENTE
ORIGEN
MONTO
(PESOS)
APLICACIN
CONCEPTO
PORCENTAJE
(%)
Vientres
PRODUCTORES $3,475,000.00
MONTO
(PESOS)
$2,275,000.00
$1,200,000.00
81.52%
TOTAL
$3,475,000.00
FUENTE
ORIGEN
MONTO
(PESOS)
PORCENTAJE
(%)
APLICACIN
CONCEPTO
Jaguey
Transporte de Maquinaria Cama Baja
Transporte de Maquinaria Chalan
(Barcasa)
FONAES
$788,000.00
MONTO
(PESOS)
$762,000.00
$15,500.00
$10,500.00
18.48%
TOTAL
$788,000.00
Tipo de Ocupacion
Dias
No. De
Horas
Laborados por
Personas
Laboradas al
Persona al
Ocupadas
Dia
Ao
Horas
Laboradas al
Ao
Total de
Ocupaciones
Generadas
280
8960
280
8960
Tipo de Ocupacion
Dias
No. De
Horas
Laborados por
Personas
Laboradas al
Persona al
Ocupadas
Dia
Ao
Horas
Laboradas al
Ao
Total de
Ocupaciones
Generadas
280
8960
280
8960
NOMBRE DE LA EMPRESA:
NMERO DE SOCIOS:
LINEA DE PRODUCCIN:
MUNICIPIO:
LOCALIDAD:
ESTADO:
CALENDARIO DE INVERSION
CONCEPTO
UNIDAD
CANT
COSTO
UNITARIO
APORTACIONES
INVERSIN
TOTAL
GRUPO
INVERSIN FIJA
Terreno de Agostadero con Pasto Inducido
Vientres
Jaguey
TOTAL INVERSIN FIJA
CAPITAL DE TRABAJO
TOTAL CAPITAL DE TRABAJO
INVERSION DIFERIDA
Transporte de Maquinaria Cama Baja
Transporte de Maquinaria Chalan (Barcasa)
TOTAL INVERSION DIFERIDA
INVERSIN TOTAL
PARTICIPACIN EN LA INVERSIN
Has
Cabeza
Construccion
350.00
6,500
6,000
76,200
200
10
2,275,000
1,200,000
762,000
4,237,000.00
$
Presupuesto
Presupuesto
1
1
15,500
10,500
$
15,500
10,500
26,000
4,263,000.00
100%
SEDESOL
IMPORTE
$4,263,000.00
100%
EMPRESA
$3,475,000.00
81.52%
SEDESOL
$788,000.00
18.48%
TOTAL
2,275,000
1,200,000
$
3,475,000.00
0
3,475,000.00
81.52%
762,000
762,000.00
15,500
10,500
26,000
788,000.00
18.48%
Monto para
compra de
Ganado
CONCEPTO
TOTAL
PORCENTAJE
OTROS
$
$0.00
2,275,000
1,200,000
762,000
4,237,000.00 $
MES 1
MES 2
MES 3
2,275,000
1,200,000
3,475,000.00
15,500
10,500
26,000
4,263,000.00 $
15,500
10,500
26,000
3,501,000.00
381,000
381,000.00
0
381,000.00
381,000
381,000.00
0
381,000.00
Monto de Apoyo
Porcentaje de
Capital de
Apoyo para Capital
Trabajo
de Trabajo
0
0.00%
CALENDARIO DE INVERSION
$ 4,237,000.00
0
$
0
$ 4,237,000.00
ACTIVO FIJO
EN HATO POR
ADQUIRIR
SEMENTALES
U/M
COSTO
UNITARIO
VOLUMEN
ANIMAL
1
TOTAL:
15,000.00
INV ACTUAL
15,000.00
15,000.00
TOTAL
AO 2
AO 3
15,000
15000
15000
AO 4
AO 5
AO 6
30,000
30000
30000
AO 7
AO 8
AO 9
60,000
60000
60000
AO 10
CERCOS PERIMETRALES
COSTO DE CERCOS PERIMETRALES
CONCEPTO / ACTIVIDAD
METODO
U de M
ALAMBRE DE PUAS
Rollo
GRAPAS
POSTES
COSTO
UNITARIO
UNIDADES
AO 1
ACTUAL
12
300
Kg.
30
10
300
Pza
600
10
6,000
AO 2
AO 3
AO 4
AO 5
3,600
LIMPIA
Manual
Jornal
100
500
AHOYADO Y PLANTADO
Manual
Jornal
10
100
1,000
ATIRANTADO Y GRAPEADO
Manual
Jornal
100
600
TOTAL:
12,000
METODO
U de M
COSTO
UNITARIO
UNIDADES
AO 1
ACTUAL
AO 2
AO 3
AO 4
AO 5
AO 6
ALAMBRE DE PUAS
Mts
784.00
1,568
1,568
1,646
1,729
1,815
1,906
GRAPAS
Kg.
12.00
60
60
63
66
69
73
2,001
77
POSTES
Pza
150
10.00
1,500
1,500
1,575
1,654
1,736
1,823
1,914
AHOYADO Y PLANTADO
Manual
Jornal
100.00
300
300
315
331
347
365
383
ATIRANTADO Y GRAPEADO
Manual
Jornal
100.00
300
300
315
331
347
365
383
CHAPONEO
Manual
Jornal
100.00
200
200
210
221
232
243
255
TOTAL:
3,928
3,928
4,124
4,331
4,547
4,775
5,013
Concepto
Concentrado Lechero
Rastrojo
Costo Total
Anual
966
AO 7
AO 8
AO 9
AO 10
2,101
2,206
2,317
80
84
89
2,432
93
2,010
2,111
2,216
2,327
402
422
443
465
402
422
443
465
268
281
295
310
5,264
5,527
5,803
6,094
CONCEPTO
PREVENTIVO
CURATIVO
FRASCO
500 ml
350.00
FRASCO
500 ml
480.00
FRASCO
50 ml
60.00
VACUNA (DERRIENGUE)
FRASCO
10 ml
115.00
VITAMINA ADE
FRASCO
500 ml
1100.00
TETRACICLINA
FRASCO
500 ml
480.00
VIOLETA DE GENCIANA
FRASCO
100 ml
22.00
DIARREA (GORBAN)
FRASCO
100 ml
385.00
APLICACIN RECOMENDADA
MEDICAMENTO
DESPARASITANTE INTERNO (LEVAMISOL AL 12%)
DESPARASITANTE EXTERNO (PIRETRINA)
VACUNA (BACTERINA DOBLE)
VACUNA (DERRIENGUE)
OBSERVACIONES
DOSIS
1 ml
1 ml
5 ml
2 ml
TETRACICLINA
1 ml
1 ml
VIOLETA DE GENCIANA
1 UN
DIARREA (GORBAN)
1 ml
VITAMINA ADE
COSTO UNIT.
PRESENTACIN
20 Kg.
3 APLICACIONES POR AO
50 Kg.
3 APLICACIONES POR AO
1 ANIMAL
2 APLICACIONES POR AO
1 ANIMAL
1 APLICACION POR AO
100 Kg.
10 Kg.
1 ANIMAL
20 Kg.
2 APLICACIONES POR AO
5.00% DE LA UA
5.00% DE LA UA
5.00% DE LA UA
PESO APROX.
ACTUAL
AO 1
AO 2
AO 3
AO 4
AO 5
AO 6
AO 7
AO 8
AO 9
VACAS
400
84,000
74,000
57,600
78,800
84,800
84,800
91,600
98,400
104,000
VAQUILLAS
300
25,583
17,529
13,786
18,861
20,297
20,297
21,924
NOVILLONAS
200
1,600
1,600
1,400
2,000
2,200
2,400
3,000
3,400
BECERRAS
150
13,608
1,200
1,050
1,500
1,800
1,950
2,400
2,700
3,150
BECERROS
150
13,608
1,200
1,050
1,500
1,800
1,950
2,400
2,700
3,150
NOVILLOS DE 1 A 2 AOS
350
NOVILLOS DE 2 A 3 AOS
500
SEMENTALES
600
4,800
600
600
600
600
1,200
1,200
1,200
116,016
78,000
87,483
101,329
104,786
110,361
120,297
128,297
136,824
PESO APROX.
ACTUAL
AO 1
AO 2
AO 3
AO 4
AO 5
AO 6
AO 7
AO 8
AO 9
VACAS
400
210
185
144
197
212
212
229
246
260
VAQUILLAS
300
85
58
46
63
68
68
73
NOVILLONAS
200
85
58
46
63
68
68
73
79
BECERRAS
150
91
62
49
67
72
72
78
84
88
BECERROS
150
91
62
49
67
72
72
78
84
88
SEMENTALES
600
10
399
402
391
CONCEPTO/PRODUCTO
443
473
494
10
529
564
598
17,402
11,700
13,122
15,199
15,718
16,554
18,045
19,245
20,524
6,961
4,680
5,249
6,080
6,287
6,622
7,218
7,698
8,209
3,994
4,016
3,915
4,431
4,728
4,945
5,288
5,638
5,981
VACUNA (DERRIENGUE)
799
803
783
886
946
989
1,058
1,128
1,196
VITAMINA ADE
2,320
1,560
1,750
2,027
2,096
2,207
2,406
2,566
2,736
684
CONCEPTO/PRODUCTO
TETRACICLINA
580
390
437
507
524
552
601
641
VIOLETA DE GENCIANA
11
10
11
11
11
12
13
DIARREA (GORBAN)
210
185
144
197
212
212
229
246
260
COSTO UNITARIO
ACTUAL
AO 1
AO 2
AO 3
AO 4
AO 5
AO 6
AO 7
AO 8
AO 9
CONCEPTO/PRODUCTO
DESPARASITANTE INTERNO (LEVAMISOL AL 12%)
0.70
12,182
8,190
9,186
10,640
11,003
11,588
12,631
13,471
14,367
0.96
6,683
4,493
5,039
5,837
6,036
6,357
6,929
7,390
7,881
1.20
4,793
4,819
4,698
5,318
5,673
5,934
6,346
6,765
7,178
11.50
9,187
9,237
9,004
10,192
10,874
11,373
12,162
12,967
13,757
VITAMINA ADE
2.20
5,105
3,432
3,849
4,458
4,611
4,856
5,293
5,645
6,020
TETRACICLINA
0.96
557
374
420
486
503
530
577
616
657
VIOLETA DE GENCIANA
0.22
DIARREA (GORBAN)
3.85
809
712
554
758
816
816
882
947
1,001
TOTALES
39,317
31,259 32,752
37,692
39,517
41,455
44,823
47,804
50,863
CONCEPTO
UNIDAD DE MEDIDA
PRECIO UNITARIO
VOLUMEN TOTAL ANUAL
COSTO TOTAL
VACUNA (DERRIENGUE)
KG
$3.00
$50.00
$150.00
PREMIVITA, PALMA # 3714
COL. LOMA BONITA EJIDAL,
ZAPOPAN JALISCO
SUPLEMENTACION DE VAQUILLAS
SEMENTALES DE REMPLAZO
KG
CBZ
$3.00
$17,000.00
$14.60
$43.80
$17,000.00
GANADERA REGIONAL, AV
INDEPENDENCIA # 502 SUR,
TEPIC, NAYARIT, MEXICO
$30.00
COSTO UNIT.
AO 10
110,400
23,552
4,000
3,600
3,600
1,800
146,952
AO 10
276
79
83
94
94
11
636
22,043
8,817
6,359
1,272
2,939
735
14
276
AO 10
15,430
8,464
7,631
14,625
6,466
705
3
1,063
54,387
PROGRAMA DE VENTAS
PRESUPUESTO DE LOS INGRESOS
CONCEPTO
ACTUAL AO 1
Vacas de desecho
126,000
222,000
174,000
234,000
252,000
252,000
276,000
294,000
312,000
Vaquillas
Becerros
Toros de desecho
Leche
TOTAL:
958,230
AO 2
AO 3
652,860
0
AO 4
515,970
0
10,500
AO 5
705,510
AO 6
758,160
63,000
AO 7
758,160
0
AO 8
821,340
21,000
AO 9
884,520
0
AO 10
926,640
0
TOTAL
330,000 2,472,000
0 0
989,820
21,000
7,971,210
0 115,500
2,063,880 1,414,140
1,100,736
1,505,868
1,620,528
1,620,528
1,750,476
1,880,424
1,987,440
2,109,744
17,053,764
3,148,110 2,289,000
1,801,206
2,508,378
2,630,688
2,651,688
2,847,816
3,058,944
3,247,080
3,429,564
27,612,474
Mes 1
Mes 2
Mes 3
Mes 4
Mes 5
Mes 6
Mes 7
Mes 8
Mes 9
Mes 10
Mes 11
Ingresos
262,342.50
262,342.50
262,342.50
262,342.50
262,342.50
262,342.50
262,342.50
262,342.50
262,342.50
262,342.50
262,342.50
Por Ventas
262,342.50
262,342.50
262,342.50
262,342.50
262,342.50
262,342.50
262,342.50
262,342.50
262,342.50
262,342.50
262,342.50
Egresos
34,493.58
34,493.58
34,493.58
34,493.58
34,493.58
34,493.58
34,493.58
34,493.58
34,493.58
262,342.50
34,493.58
Costos variables
19,582.92
19,582.92
19,582.92
19,582.92
19,582.92
19,582.92
19,582.92
19,582.92
19,582.92
19,582.92
19,582.92
1,134.00
1,134.00
1,134.00
1,134.00
1,134.00
1,134.00
1,134.00
1,134.00
1,134.00
1,134.00
1,134.00
Suplementacion de Becerros
Suplementacion de Vaquillas
Suplementacion de vacas lecheras
14,892.50
14,892.50
14,892.50
14,892.50
14,892.50
14,892.50
14,892.50
14,892.50
14,892.50
14,892.50
14,892.50
3,276.42
3,276.42
3,276.42
3,276.42
3,276.42
3,276.42
3,276.42
3,276.42
3,276.42
3,276.42
3,276.42
280.00
280.00
280.00
280.00
280.00
280.00
280.00
280.00
280.00
280.00
280.00
14,910.67
14,910.67
14,910.67
14,910.67
14,910.67
14,910.67
14,910.67
14,910.67
14,910.67
14,910.67
14,910.67
Gastos de Administracion
250.00
250.00
250.00
250.00
250.00
250.00
250.00
250.00
250.00
250.00
250.00
Manteniemiento de Instalaciones
333.33
333.33
333.33
333.33
333.33
333.33
333.33
333.33
333.33
333.33
333.33
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
327.33
327.33
327.33
327.33
327.33
327.33
327.33
327.33
327.33
327.33
327.33
Flujo de efectivo
227,848.92
227,848.92
227,848.92
227,848.92
227,848.92
227,848.92
227,848.92
227,848.92
227,848.92
227,848.92
455,697.83
683,546.75
911,395.67
1,139,244.59
1,367,093.50
1,594,942.42
1,822,791.34
2,050,640.26
2,050,640.26
227,848.92
2,278,489.17
Mes 12
total
262,342.50
3,148,110.00
262,342.50
3,148,110.00
34,493.58
641,771.91
19,582.92
234,994.99
1,134.00
13,608.00
14,892.50
3,276.42
39,316.99
280.00
3,360.00
14,910.67
178,928.00
250.00
3,000.00
333.33
4,000.00
14,000.00
168,000.00
327.33
3,928.00
227,848.92
2,506,338.09
2,506,338.09
PRESUPUESTO DE EGRESOS
CONCEPTO
COSTOS TOTALES
COSTOS VARIABLES
Suplementacion de Becerros
Suplementacion de Vaquillas
Suplementacion Vacas Lecheras
Reinversion
Costo de manejo zoosanitario
Facturacion de Ganado
COSTO FIJO
Gastos de Administracion
Manteniemiento de Instalaciones
Mano de Obra Permanente
Mantenimiento de Cercos
178,928.00
3,000.00
4,000.00
168,000.00
3,928.00
179,124.40
3,000.00
4,000.00
168,000.00
4,124.40
179,330.62
3,000.00
4,000.00
168,000.00
4,330.62
179,547.15
3,000.00
4,000.00
168,000.00
4,547.15
179,774.51
3,000.00
4,000.00
168,000.00
4,774.51
180,013.23
3,000.00
4,000.00
168,000.00
5,013.23
180,263.90
3,000.00
4,000.00
168,000.00
5,263.90
180,527.09
3,000.00
4,000.00
168,000.00
5,527.09
180,803.44
3,000.00
4,000.00
168,000.00
5,803.44
Ao 10
465,179.36
284,085.74
14,100.00
3,438.56
207,690.00
54,387.18
4,470.00
181,093.62
3,000.00
4,000.00
168,000.00
6,093.62
DEPRECIACIONES
Unidad
Concepto
Costo
Unitario
Cantidad
Costo Total
Depreciacion Drepreciacion
Valor Residual
Anual
en 5 aos
Jaguey
Construccion
10
76,200
762,000
5%
38,100.00
TOTAL
762,000.00
190,500.00
38,100.00
571,500.00
190,500.00
571,500.00
Costo inicial
Jaguey
762,000.00
1
38,100.00
38100
38100
38100
38100
38100
38100
38100
38100
0.00
0.00
762,000.00
38,100.00
38,100.00
38,100.00
38,100.00
38,100.00
38,100.00
38,100.00
38,100.00
38,100.00
Depreciacion acumulada
38,100.00
76,200.00
114,300.00
152,400.00
190,500.00
228,600.00
266,700.00
304,800.00
342,900.00
10
38100
0
0
38,100.00
381,000.00
PUNTO DE EQUILIBRIO
Concepto
Ingresos Totales
Costos Fijos
Costos Variables
Ao 1
Ao 2
Ao 3
Ao 4
Ao 5
Ao 6
Ao 7
Ao 8
Ao 9
Ao 10
3,148,110
2,289,000
1,801,206
2,508,378
2,630,688
2,651,688
2,847,816
3,058,944
3,247,080
3,429,564
178,928
179,124
179,331
179,547
179,775
180,013
180,264
180,527
180,803
181,094
234,995
182,633
169,399
202,425
216,106
248,845
235,154
252,829
327,622
284,086
193,362
194,655
197,947
195,308
195,864
198,656
196,489
196,792
201,093
0.06
0.09
0.11
0.08
0.07
0.07
0.07
0.06
0.06
0.06
6.14%
8.50%
10.99%
7.79%
7.45%
7.49%
6.90%
6.43%
6.19%
5.76%
Lectura:
La empresa debe vender
en el ao 1 para estar en
punto de equilibrio.
193,362
194,655
FORMULA
Lectura:
P.E.=
1
Lectura:
La empresa debe vender
en el ao 3 para estar en
punto de equilibrio.
197,947
Lectura:
La empresa debe vender
en el ao 4 para estar en
punto de equilibrio.
195,308
Indica el % de ventas
para cubrir los costos
y no tener perdidas
Lectura:
La empresa debe vender
en el ao 5 para estar en
punto de equilibrio.
195,864
GASTO FIJO
GASTO VARIABLE
VENTAS
197,449
EVALUACION FINANCIERA
FLUJO NETO DE EFECTIVO
Aos
0
1
2
3
4
5
Ingresos
Totales
0
3,148,110.00
2,289,000.00
1,801,206.00
2,508,378.00
2,630,688.00
12,377,382.00
Egresos
Totales
0
413,922.99
361,757.77
348,729.55
381,972.18
395,880.70
Inversion Fija y
Diferida Inicial
4,263,000.00
1,902,263.20
4,263,000.00
Valor
Residual
2,846,500.00
Flujo Neto
de Efectivo
-4,263,000.00
2,734,187.01
1,927,242.23
1,452,476.45
2,126,405.82
5,081,307.30
2,846,500.00
9,058,618.80
Ingresos
Actualizados
0
2,861,918.18
1,891,735.54
1,353,272.73
1,713,255.93
1,633,450.27
Egresos
Totales
4,263,000.00
413,922.99
361,757.77
348,729.55
381,972.18
395,880.70
Factor de
Actualizacin
1.00000
0.90909
0.82645
0.75131
0.68301
0.62092
9,453,632.64
6,165,263.20
RELACION BENEFICIO/COSTO
Aos
0
1
2
3
4
5
Ingresos
Totales
0
3,148,110.00
2,289,000.00
1,801,206.00
2,508,378.00
2,630,688.00
12,377,382.00
Factor de
Actualizacin
1.00000
0.90909
0.82645
0.75131
0.68301
0.62092
Egresos
Flujo neto
Actualizados actualizado
4,263,000.00
-4,263,000.00
376,293.63
2,485,624.55
298,973.37
1,592,762.17
262,005.68
1,091,267.05
260,892.14
1,452,363.79
245,810.77
1,387,639.50
5,706,975.58
Relacin Beneficio/Costo
9,453,632.64
5,706,975.58
TREMA
1.66
10.00%
Flujo Neto
de Efectivo
0
1
2
3
4
5
Tasa de
Descuento
10.00%
-4,263,000.00
2,734,187.01
1,927,242.23
1,452,476.45
2,126,405.82
5,081,307.30
9,058,618.80
Flujo Neto de
Efect. Actualz
VAN 1
1.00000
0.90909
0.82645
0.75131
0.68301
0.62092
-4,263,000.00
2,485,624.55
1,592,762.17
1,091,267.05
1,452,363.79
3,155,092.05
5,514,109.61
Tasa de
Descuento
15.00%
1.00000
0.86957
0.75614
0.65752
0.57175
0.49718
Flujo Neto de
Efect. Actualz
VAN 2
-4,263,000.00
2,377,553.92
1,457,272.01
955,026.84
1,215,779.43
2,526,307.77
4,268,939.97
400,222.45
32.14%
1,245,169.64
Tasas mas 5 Puntos %, segn Inflacion esperada
TIR =
T1 = Tasa menor
T2 = Tasa mayor
VAN 1 = Valor Actual Neto Positivo
VAN 2 = Valor Actual Neto Negativo
TIR
10.00%
15.00%
5,514,109.61
4,268,939.97
(VAN1*T2)-(VAN2*T1)
VAN1-(VAN2)
32.14%
TIR =
Indicador
TIR
VAN
B/C
Valor
32%
$5,514,109.61
1.66
TIR
SE ACEPTA
SE ACEPTA
SE ACEPTA
CONCEPTO
Ingresos
Ventas
Total Ingresos
Egresos
COSTOS VARIABLES
Suplementacion de Becerros
Suplementacion de Vaquillas
Suplementacion de Vacas Lecheras
Reinversion
Costo de manejo zoosanitario
Facturacion de Ganado
COSTOS FIJOS
Gastos de Administracion
Manteniemiento de Instalaciones
Mano de Obra Permanente
Total Egresos
Utilidad Bruta
Gastos Financieros
Depreciacin
Utilidad Antes de Impuestos
Utilidad del Ejercicio
ESTADO DE RESULTADOS
AO 1
AO 2
AO 3
AO 4
AO 5
3,148,110.00
2,289,000.00
1,801,206.00
2,508,378.00
2,630,688.00
3,148,110.00
2,289,000.00
1,801,206.00
2,508,378.00
2,630,688.00
7,350.00
10,050.00
10,800.00
3,735.12
2,559.25
2,012.82
108,192.00
148,764.00
160,356.00
13,608.00
-
9,300.00
-
178,710.00
-
139,104.00
-
15,000.00
39,316.99
31,259.37
32,751.81
37,691.78
39,517.38
3,360.00
2,970.00
2,370.00
3,360.00
3,420.00
3000
3000
3000
3000
3000
4000
4000
4000
4000
4000
168000
168000
168000
168000
168000
409,994.99
357,633.37
344,398.93
377,425.03
391,106.19
2,738,115.01
1,931,366.63
1,456,807.07
2,130,952.97
2,239,581.81
38,100.00
38,100.00
38,100.00
38,100.00
38,100.00
2,700,015.01
1,893,266.63
1,418,707.07
2,092,852.97
2,201,481.81
2,700,015.01
1,893,266.63
1,418,707.07
2,092,852.97
2,201,481.81
PERODO DE RECUPERACIN
0
FLUJO ACT.
4,263,000.00
2,485,624.55
SALDO
4,263,000.00
- 1,777,375.45
2
-
1,592,762.17
1,091,267.05
1,452,363.79
184,613.28
906,653.77
2,359,017.56
aos
SE ACEPTA
5
1,387,639.50
3,746,657.07
10
24 Trimestres
Tasa Base:
TABLA DE AMOR
Aos
Monto:
Plazo:
Saldo Insoluto
Porcentaje de
Amortizacion
Abono de Capital
Pago Anual
Tasa Base:
Inicio de
Operaciones
Junio
20%
1
1-Aug-12
788,000.00
157,600.00
$157,600.00
1-Aug-13
630,400.00
157,600.00
20%
$157,600.00
1-Aug-14
472,800.00
157,600.00
20%
$157,600.00
1-Aug-15
315,200.00
157,600.00
20%
$157,600.00
1-Aug-16
157,600.00
157,600.00
20%
$157,600.00
1-Aug-17
0%
$0.00
SUMAS
788,000.00
100%
$788,000.00
6
7
8
CALENDARIO DE REINTEGRO
9
10
FECHA
AMORTIZACION
ACUMULADO
SALDO
11
Aug-12
$157,600.00
$157,600.00
$630,400.00
12
Aug-13
$157,600.00
$315,200.00
$472,800.00
13
Aug-14
$157,600.00
$472,800.00
$315,200.00
14
Aug-15
$157,600.00
$630,400.00
$157,600.00
15
Aug-16
$157,600.00
$788,000.00
$0.00
16
17
18
19
20
Aos
Mes
Saldo Insoluto
Abono de
Capital
Porcentaje de
Amortizacion
1-Sep-13
788,000.00
29,550.00
3.75%
1-Dec-14
758,450.00
29,550.00
3.75%
1-Mar-14
728,900.00
29,550.00
3.75%
1-Aug-14
699,350.00
29,550.00
3.75%
1-Nov-14
669,800.00
39,400.00
5.00%
1-Feb-15
630,400.00
39,400.00
5.00%
1-May-15
591,000.00
39,400.00
5.00%
1-Aug-15
551,600.00
39,400.00
5.00%
1-Nov-15
512,200.00
39,400.00
5.00%
1-Feb-16
472,800.00
39,400.00
5.00%
1-May-16
433,400.00
39,400.00
5.00%
1-Aug-16
394,000.00
39,400.00
5.00%
1-Nov-16
354,600.00
39,400.00
5.00%
1-Feb-17
315,200.00
39,400.00
5.00%
1-May-17
275,800.00
39,400.00
5.00%
1-Aug-17
236,400.00
39,400.00
5.00%
1-Nov-17
197,000.00
49,250.00
6.25%
Pago Anual
$118,200.00
$157,600.00
$157,600.00
$157,600.00
1-Feb-18
147,750.00
49,250.00
6.25%
1-May-18
98,500.00
49,250.00
6.25%
1-Aug-18
49,250.00
SUMAS
49,250.00
788,000.00
6.25%
$197,000.00
100.00%
$788,000.00
BALANCE GENERAL
CIFRAS EN PESOS
ACTIVOS:
pasivos en ceros
a corto plazo
prestamos bancarios
impuestos por pagar
etc.
ACTIVO CIRCULANTE:
BANCOS
INVENTARIOS
TOTAL ACTIVO CIRCULANTE
ACTIVO FIJO:
Activo fijo en hato por adquirir
Equipo auxiliar y de servicios
Instalaciones
0
0
CAPITAL CONTABLE:
resultado de ejercicios anteriore ya sea perdida o ganacia o en ceros
CAPITAL SOCIAL (APORTACION DE LOS SOCIOS)
2,275,000.00
ACTIVO DIFERIDO
TOTAL ACTIVO
3,475,000.00
1,962,000.00
4,237,000.00
762,000.00
3,475,000.00
762,000.00
4,237,000.00
$231,634.99
$0.00
$0.00
$0.00
$118,200.00
$349,834.99
$179,663.37
$0.00
$0.00
$0.00
$157,600.00
$337,263.37
$167,028.93
$0.00
$0.00
$0.00
$157,600.00
$324,628.93
$199,065.03
$0.00
$0.00
$0.00
$157,600.00
$356,665.03
$212,686.19
$0.00
$0.00
$0.00
$197,000.00
$409,686.19
$245,364.93
$0.00
$0.00
$0.00
$0.00
$245,364.93
4,237,000
$0.00
$0.00
$0.00
$2,151,712.97 $2,221,001.81 $6,643,323.07